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[null,null,"Mail  :  yohk7404@gmail.com"]

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[null,"기간설정",null,null,"분기설정"]
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[null,"당해연도",2021]
[null,"시작월",{"$f":"IF(F3=1,1,7)","v":1}]
[null,"종료월",{"$f":"IF(F3=1,6,12)","v":6}]
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[null,"종료일",{"$f":"DATE(C4,C6+1,0)","v":"2021-06-30"}]
[null,"기간설정1",{"$f":"\"신고기간 : \"&TEXT(DATE(C4,C5,1),\"yyyy년mm월dd일\")& \" ~ \" &TEXT(DATE(C4,C6+1,0),\"yyyy년mm월dd일\")& \"까지\"","v":"신고기간 : 2021년01월01일 ~ 2021년06월30일까지"}]
[null,"기간설정2",{"$f":"TEXT(DATE(,C5,1),\"mm월dd일\") & \" ~ \" & TEXT(DATE(,C6+1,0),\"mm월dd일\")","v":"01월01일 ~ 06월30일"}]
[null,"기간설정3",{"$f":"TEXT(DATE(C4,C5,1),\"yyyy년 mm월dd일\")&\" ~ \"&TEXT(DATE(,C6+1,0),\"mm월dd일\")","v":"2021년 01월01일 ~ 06월30일"}]
[null,"기간설정4",{"$f":"TEXT(DATE(C4,C5,1),\"yyyy년  mm／dd\")&\" ~ \" &TEXT(DATE(,C6+1,0), \"mm／dd\")","v":"2021년  01/01 ~ 06/30"}]
[null,"기간설정5",{"$f":"TEXT(DATE(C4,C5,1),\"yyyy년 mm월dd일\")&\" ~ \"&TEXT(DATE(C4,C6+1,0),\"yyyy년 mm월dd일\")","v":"2021년 01월01일 ~ 2021년 06월30일"}]
[null,null,{"$f":"DATE(C4,1,1)","v":"2021-01-01"}]
[null,null,{"$f":"DATE(C4,12+1,0)","v":"2021-12-31"}]
[null,"입력날짜받기","2021-05-22"]
[null,"입력날짜중 연도",{"$f":"YEAR(C16)","v":2021}]
[null,null,{"$f":"DATE(C4,1,1)","v":"2021-01-01"}]
[null,null,{"$f":"DATE(C4,6+1,0)","v":"2021-06-30"}]
[null,null,{"$f":"DATE(C4,7,1)","v":"2021-07-01"}]
[null,null,{"$f":"DATE(C4,12+1,0)","v":"2021-12-31"}]
[null,null,{"$f":"DATE(C4,6,1)","v":"2021-06-01"}]
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[null,"  회사정보"]
[null,"상호","홍길동상사"]
[null,"사업자등록번호","123-45-67890"]
[null,"사업장 주소"]
[null,"업종(업태)"]
[null,"종목"]
[null,"주업종코드"]
[null,"주민등록번호"]
[null,"이름(대표자)"]
[null,"전화"]
[null,"휴대폰"]
[null,"이메일"]
[null,"생년월일",null,null,"  8자리 ( ○○○○.○○.○○ )"]
[null,"소득의종류",40]
[null,"초기자본금",20000000,null,"전년도","(",{"$f":"ter!C4-1","v":2020},")","표준재무상태표 코드번호90번 자본총계금액을 적습니다."]
[null,null,null,null,null,null,null,null,"처음사업자는 사업시작시 초기자본금액을 적습니다."]

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[null,"거래구분",null,null,"거 래 내 용",null,null,null,"거 래 증 빙"]
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[null,"매출","상품매출","상품매입","카드수수료","고정자산_건물/구축물","국민연금","전자세금계산서","전자세금계산서","신용카드","전자세금계산서","신용카드"]
[null,"매입","기타수입","복리후생비","급여와 임금/제수당","고정자산_기계장치","기납부세액","세금계산서","세금계산서","자동이체","세금계산서","자동이체"]
[null,"비용",null,"여비교통비","일용급여","고정자산_차량운반구","예정고지세액","신용카드","전자계산서","현금이체","신용카드","현금이체"]
[null,"고정자산",null,"임차료","퇴직급여","고정자산_기타감가상각자산","수입금액가감","현금영수증","계산서","영수증","현금영수증","영수증"]
[null,"기타등록",null,"통신비","복리후생비",null,null,"현금매출","신용카드","계산서","전자세금계산서_주민번호","계산서"]
[null,null,null,"전력비","여비교통비",null,null,"매입자발행세금계산서","사업용신용카드","현금지급","세금계산서_주민번호","현금지급"]
[null,null,null,"가스비","임차료",null,null,"전자세금계산서_주민번호","현금영수증",null,null,"기타"]
[null,null,null,"유류비","통신비",null,null,"세금계산서_주민번호","화물복지카드"]
[null,null,null,"보험료","전력비",null,null,"직불선불전자지급수단","매입자발행세금계산서"]
[null,null,null,"리스료","가스비",null,null,null,"전자세금계산서_주민번호"]
[null,null,null,"세금과공과","유류비",null,null,null,"세금계산서_주민번호"]
[null,null,null,"감가상각비","수도비"]
[null,null,null,"무형자산상각비","보험료"]
[null,null,null,"수선비","리스료"]
[null,null,null,"건물관리비","세금과공과"]
[null,null,null,"지급수수료","감가상각비"]
[null,null,null,"판매수수료","무형자산상각비"]
[null,null,null,"소모품비","수선비"]
[null,null,null,"해외접대비","건물관리비"]
[null,null,null,"국내접대비","지급수수료"]
[null,null,null,"광고선전비","판매수수료"]
[null,null,null,"도서인쇄비","소모품비"]
[null,null,null,"운반비","이자비용"]
[null,null,null,"차량유지비","해외접대비"]
[null,null,null,"교육훈련비","국내접대비"]
[null,null,null,"의약품비","광고선전비"]
[null,null,null,"의료소모품비","도서인쇄비"]
[null,null,null,"경영위탁수수료","운반비"]
[null,null,null,"대손상각비","차량유지비"]
[null,null,null,"경상개발비","교육훈련비"]
[null,null,null,"외주용역비","의약품비"]
[null,null,null,"인적용역비","의료소모품비"]
[null,null,null,null,"경영위탁수수료"]
[null,null,null,null,"대손상각비"]
[null,null,null,null,"경상개발비"]
[null,null,null,null,"외주용역비"]
[null,null,null,null,"인적용역비"]
[null,null,null,null,"외환차손"]
[null,null,null,null,"외화환산손실"]
[null,null,null,null,"기타 대손상각비"]
[null,null,null,null,"기부금"]
[null,null,null,null,"투자자산 처분손실"]
[null,null,null,null,"유/무형자산 처분손실"]
[null,null,null,null,"재고자산 감모손실"]
[null,null,null,null,"재해손실"]
[null,null,null,null,"충당금/준비금 전입액"]
[null,null,null,null,"전기오류수정손실"]

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[null,"매입/매출 장부"]
[null,"일자","거래\n구분","거래내용","거래처","거래증빙","거래금액","매출공급가","매입공급가","매출세액","매입세액","세액\n구분","거래\n건수"]

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[null,"매입거래처",null,null,null,null,null,null,null,null,null,null,"매출거래처",null,null,null,null,null,null,null,null,null,null,"비용거래처"]
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[null,"일반거래처","000-00-00000",null,null,null,null,null,null,null,null,null,"일반고객","000-00-00000",null,null,null,null,null,null,null,null,null,"일반거래처","000-00-00000"]

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[]
[null,"[별지 제21호서식] <개정 2020. 4. 21.>"]
[null,"일반과세자 부가가치세",null,null,null,null,null,null,null,null,null,null,null,null,null,"[   ]예정 [ √ ]확정",null,null,null,null,null,null,null,null,null,null,null,"신고서"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"[   ]기한후과세표준"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"[   ]영세율 등 조기환급"]
[null,"신고기간 ",null,null,null,{"$f":"ter!C4","v":2021},null,null,"년","제",{"$f":"ter!F3","v":1},null,"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,null,null,null,null,")",null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"사업자",null,null,"상 호\n(법인명)",null,null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,null,null,null,null,null,"성  명\n(대표자명)",null,null,null,{"$f":"mc!C9","v":0},null,null,null,"사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[]
[null,null,null,null,"생년월일",null,null,null,{"$f":"mc!C13","v":0},null,null,null,null,null,null,null,null,null,null,"전화번호",null,null,null,"사업장",null,null,null,null,"주소지",null,null,null,null,"휴대전화"]
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[null,null,null,null,"사업장 주소",null,null,null,{"$f":"mc!C4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"전자우편\n주소",null,null,null,null,{"$f":"mc!C12","v":0}]
[null,"  ① 신 고 내 용"]
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[null,null,null,null,null,null,"매입자발행 세금계산서",null,null,null,null,null,null,null,null,null,"( 2 )",null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"매출\",거래증빙,\"매입자발행세금계산서\")","v":0},null,null,null,null,null,null,null,"10/100",null,null,null,{"$f":"ROUND(S15*0.1,0)","v":0}]
[null,null,null,null,null,null,"신용카드ㆍ현금영수증 발행분",null,null,null,null,null,null,null,null,null,"( 3 )",null,{"$f":"ROUND('vat2'!F12/1.1,0)","v":0},null,null,null,null,null,null,null,"10/100",null,null,null,{"$f":"ROUND(S16*0.1,0)","v":0}]
[null,null,null,null,null,null,"기타(정규영수증 외 매출분)",null,null,null,null,null,null,null,null,null,"( 4 )",null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"매출\",거래증빙,\"현금매출\")","v":0},null,null,null,null,null,null,null,"10/100",null,null,null,{"$f":"ROUND(S17*0.1,0)","v":0}]
[null,null,null,null,"영세\n율",null,"세금계산서 발급분",null,null,null,null,null,null,null,null,null,"( 5 )",null,null,null,null,null,null,null,null,null,"0/100"]
[null,null,null,null,null,null,"기     타",null,null,null,null,null,null,null,null,null,"( 6 )",null,null,null,null,null,null,null,null,null,"0/100"]
[null,null,null,null,"예 정 신 고  누 락 분",null,null,null,null,null,null,null,null,null,null,null,"( 7 )",null,{"$f":"W63","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG63","v":0}]
[null,null,null,null,"대 손 세 액  가 감",null,null,null,null,null,null,null,null,null,null,null,"( 8 )"]
[null,null,null,null,"합       계",null,null,null,null,null,null,null,null,null,null,null,"( 9 )",null,{"$f":"SUM(S14:Z21)","v":0},null,null,null,null,null,null,null,"㉮",null,null,null,{"$f":"SUM(AE14:AL21)","v":0}]
[null,"매입\n세액",null,null,"세금계산서\n수취분",null,null,null,"일 반 매 입",null,null,null,null,null,null,null,"( 10 )",null,{"$f":"'vat3'!N12","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S23*0.1,0)","v":0}]
[null,null,null,null,null,null,null,null,"수출기업 수입분 납부유예",null,null,null,null,null,null,null,"(10-1)"]
[null,null,null,null,null,null,null,null,"고정자산 매입",null,null,null,null,null,null,null,"( 11 )",null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"전자세금계산서\")+SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"세금계산서\")+SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"전자세금계산서_주민번호\")+SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"세금계산서_주민번호\")","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S25*0.1,0)","v":0}]
[null,null,null,null,"예 정 신 고  누 락 분",null,null,null,null,null,null,null,null,null,null,null,"( 12 )",null,{"$f":"W66","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG66","v":0}]
[null,null,null,null,"매입자발행 세금계산서",null,null,null,null,null,null,null,null,null,null,null,"( 13 )",null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"매입\",거래증빙,\"매입자발행세금계산서\")","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S27*0.1,0)","v":0}]
[null,null,null,null,"그 밖의 공제매입세액",null,null,null,null,null,null,null,null,null,null,null,"( 14 )",null,{"$f":"W77","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG77","v":0}]
[null,null,null,null,"합계(10)-(10-1)+(11)+(12)+(13)+(14)",null,null,null,null,null,null,null,null,null,null,null,"( 15 )",null,{"$f":"S23-S24+S25+S26+S27+S28","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE23-AE24+AE25+AE26+AE27+AE28","v":0}]
[null,null,null,null,"공제받지 못할 매입세액",null,null,null,null,null,null,null,null,null,null,null,"( 16 )",null,{"$f":"W82","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG82","v":0}]
[null,null,null,null,"차 감 계 (15)-(16)",null,null,null,null,null,null,null,null,null,null,null,"( 17 )",null,{"$f":"S29-S30","v":0},null,null,null,null,null,null,null,"㉯",null,null,null,{"$f":"AE29-AE30","v":0}]
[null,"           납부(환급)세액 (매출세액㉮-매입세액㉯)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"㉰",null,null,null,{"$f":"AE22-AE31","v":0}]
[null,"경감\n공제\n세액",null,null,"그 밖의 경감ㆍ공제세액",null,null,null,null,null,null,null,null,null,null,null,"( 18 )",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG90","v":0}]
[null,null,null,null,"신용카드매출전표등 발행공제 등",null,null,null,null,null,null,null,null,null,null,null,"( 19 )",null,{"$f":"'vat2'!F12","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AK57=1,L124,IF(AK57=2,L126,0))","v":0}]
[null,null,null,null,"합    계",null,null,null,null,null,null,null,null,null,null,null,"( 20 )",null,null,null,null,null,null,null,null,null,"㉱",null,null,null,{"$f":"AE33+AE34","v":0}]
[null,"소규모 개인사업자 부가가치세 감면세액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(20-1)",null,null,null,null,null,null,null,null,null,"㉲"]
[null,"예 정 신 고  미 환 급  세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 21 )",null,null,null,null,null,null,null,null,null,"㉳"]
[null,"예 정 고 지 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 22 )",null,null,null,null,null,null,null,null,null,"㉴",null,null,null,{"$f":"SUMIFS(거래금액,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"기타등록\",거래내용,\"예정고지세액\")","v":0}]
[null,"사업양수자의 대리납부 기납부세액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 23 )",null,null,null,null,null,null,null,null,null,"㉵"]
[null,"매입자 납부특례 기납부세액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 24 )",null,null,null,null,null,null,null,null,null,"㉶"]
[null,"신용카드업자의 대리납부 기납부세액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 25 )",null,null,null,null,null,null,null,null,null,"㉷"]
[null,"가 산 세 액 계",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 26 )",null,null,null,null,null,null,null,null,null,"㉸",null,null,null,{"$f":"AG110","v":0}]
[null,"차감ㆍ가감하여 납부할 세액(환급받을 세액)(㉰-㉱-㉲-㉳-㉴-㉵-㉶-㉷+㉸)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"( 27 )",null,null,null,{"$f":"AE32-AE35-AE36-AE37-AE38-AE39-AE40-AE41+AE42","v":0}]
[null,"총괄 납부 사업자가 납부할 세액(환급받을 세액)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE43","v":0}]
[null,"② 국세환급금 계좌신고",null,null,null,null,null,null,null,null,"거래은행",null,null,null,null,null,null,"은행",null,null,null,null,"지점",null,"계좌번호"]
[null,"③ 폐   업     신   고",null,null,null,null,null,null,null,null,"폐업일",null,null,null,null,null,null,null,null,null,null,"폐업사유"]
[null,"④ 과 세 표 준  명 세",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"「부가가치세법」 제48조ㆍ제49조 또는 제59조와 "]
[null,"업  태",null,null,null,null,"엄 종",null,null,null,"생산요소",null,null,null,"업종코드",null,null,"금  액",null,null,null,null,"「국세기본법」 제45조의3에 따라 위의 내용을 신고하며,"]
[null,"(28)",null,{"$f":"mc!C5","v":0},null,null,{"$f":"mc!C6","v":0},null,null,null,null,null,null,null,{"$f":"mc!C7","v":0},null,null,{"$f":"S22","v":0},null,null,null,null,"위 내용을 충분히 검토하였고 신고인이 알고 있는 사실"]
[null,"(29)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"그대로를 정확하게 적었음을 확인합니다."]
[null,"(30)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K6=1,F6,F6+1)","v":2021},null,null,"년",{"$f":"IF(K6=1,7,1)","v":7},null,"월",null,"일"]
[null,"(31)",null,"수입금액제외",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"신고인",null,null,{"$f":"mc!C9","v":0},null,null," (서명 또는 인)"]
[null,"(32)",null,"합 계",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(R49:V52)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"세무서장   귀하"]
[]
[]
[null,"※ 이 쪽은 해당 사항이 있는 사업자만 사용합니다.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"},null,null,null,null,null,null,null,null,{"$f":"ter!F3","v":1}]
[null,"예정신고\n누 락 분\n명    세",null,null,null,null,"(7)매 출",null,null,"구     분",null,null,null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,null,null,null,"세 율",null,null,"세  액"]
[null,null,null,null,null,null,null,null,null,"과 세",null,null,"세 금 계 산 서",null,null,null,null,null,null,null,"(33)",null,null,null,null,null,null,null,null,"10/100",null,null,{"$f":"ROUND(W59*0.1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"기   타",null,null,null,null,null,null,null,"(34)",null,null,null,null,null,null,null,null,"10/100",null,null,{"$f":"ROUND(W60*0.1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,"영세율",null,null,"세 금 계 산 서",null,null,null,null,null,null,null,"(35)",null,null,null,null,null,null,null,null,"0/100"]
[null,null,null,null,null,null,null,null,null,null,null,null,"기   타",null,null,null,null,null,null,null,"(36)",null,null,null,null,null,null,null,null,"0/100"]
[null,null,null,null,null,null,null,null,null,"합     계",null,null,null,null,null,null,null,null,null,null,"(37)",null,{"$f":"SUM(W59:AC62)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AG59:AL62)","v":0}]
[null,null,null,null,null,null,"(12)매입",null,null,"세   금   계   산   서",null,null,null,null,null,null,null,null,null,null,"(38)"]
[null,null,null,null,null,null,null,null,null,"그 밖의 공제매입세액",null,null,null,null,null,null,null,null,null,null,"(39)"]
[null,null,null,null,null,null,null,null,null,"합     계",null,null,null,null,null,null,null,null,null,null,"(40)",null,{"$f":"W64+W65","v":0},null,null,null,null,null,null,null,null,null,{"$f":"AG64+AG65","v":0}]
[null,"(14)\n그 밖의 공 제\n매 입 세 액\n명     세",null,null,null,null,"구     분",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,null,null,null,"세 율",null,null,"세  액"]
[null,null,null,null,null,null,"신용카드매출전표등\n수령명세서 제출분",null,null,null,null,null,null,null,null,"일반매입",null,null,null,null,"(41)",null,{"$f":"'vat6'!O11","v":0},null,null,null,null,null,null,null,null,null,{"$f":"ROUND(W68*0.1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"고정자산매입",null,null,null,null,"(42)",null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"신용카드\")+SUMIFS(매입공급가,일자,\">=\"&AB6,일자,\"<=\"&AG6,거래구분,\"고정자산\",거래증빙,\"현금영수증\")","v":0},null,null,null,null,null,null,null,null,null,{"$f":"ROUND(W69*0.1,0)","v":0}]
[null,null,null,null,null,null,"의 제 매 입 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(43)"]
[null,null,null,null,null,null,"재 활 용 폐 자 원 등  매 입 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(44)"]
[null,null,null,null,null,null,"과세사업전환 매입세액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(45)"]
[null,null,null,null,null,null,"재 고 매 입 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(46)"]
[null,null,null,null,null,null,"변 제 대 손 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(47)"]
[null,null,null,null,null,null,"외국인 관광객에 대한 환급세액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(48)"]
[]
[null,null,null,null,null,null,"합         계",null,null,null,null,null,null,null,null,null,null,null,null,null,"(49)",null,{"$f":"SUM(W68:AC75)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AG68:AL75)","v":0}]
[null,"(16)\n공제받지\n못  할\n매입세액 \n명   세",null,null,null,null,"구     분",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,null,null,null,"세 율",null,null,"세  액"]
[null,null,null,null,null,null,"공제받지 못할 매입세액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(50)"]
[null,null,null,null,null,null,"공통매입세액 면세사업등분",null,null,null,null,null,null,null,null,null,null,null,null,null,"(51)"]
[null,null,null,null,null,null,"대 손 처 분 받 은  세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(52)"]
[null,null,null,null,null,null,"합         계",null,null,null,null,null,null,null,null,null,null,null,null,null,"(53)",null,{"$f":"SUM(W79:AC81)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AG79:AL81)","v":0}]
[null,"(18)\n그 밖의 \n경감ㆍ공제\n세액 명세",null,null,null,null,"구     분",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,null,null,null,"세 율",null,null,"세  액"]
[null,null,null,null,null,null,"전 자 신 고  세 액 공 제",null,null,null,null,null,null,null,null,null,null,null,null,null,"(54)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AE32<=0,0,IF(AE32<=10000,AE32,10000))","v":0}]
[null,null,null,null,null,null,"전자세금계산서 발급세액 공제",null,null,null,null,null,null,null,null,null,null,null,null,null,"(55)"]
[null,null,null,null,null,null,"택 시 운 송 사 업 자  경 감 세 액",null,null,null,null,null,null,null,null,null,null,null,null,null,"(56)"]
[null,null,null,null,null,null,"대리납부 세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,"(57)"]
[null,null,null,null,null,null,"현금영수증사업자 세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,"(58)"]
[null,null,null,null,null,null,"기    타",null,null,null,null,null,null,null,null,null,null,null,null,null,"(59)"]
[null,null,null,null,null,null,"합         계",null,null,null,null,null,null,null,null,null,null,null,null,null,"(60)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AG84:AL89)","v":0}]
[null,"(25)\n가산세 명세\n",null,null,null,null,"구     분",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,null,null,null,"세 율",null,null,"세  액"]
[null,null,null,null,null,null,"사  업  자  미  등  록   등",null,null,null,null,null,null,null,null,null,null,null,null,null,"(61)"]
[null,null,null,null,null,null,"세 금 계 산 서",null,null,null,null,null,"지연발급 등",null,null,null,null,null,null,null,"(62)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"지연수취",null,null,null,null,null,null,null,"(63)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"미발급 등",null,null,null,null,null,null,null,"(64)"]
[null,null,null,null,null,null,"전자세금계산서\n발급명세 전송",null,null,null,null,null,"지연전송",null,null,null,null,null,null,null,"(65)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"미전송",null,null,null,null,null,null,null,"(66)"]
[null,null,null,null,null,null,"세금계산서\n합계표",null,null,null,null,null,"제출 불성실",null,null,null,null,null,null,null,"(67)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"지연제출",null,null,null,null,null,null,null,"(68)"]
[null,null,null,null,null,null,"신 고  불 성 실",null,null,null,null,null,"무신고(일반)",null,null,null,null,null,null,null,"(69)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"무신고(부당)",null,null,null,null,null,null,null,"(70)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"과소ㆍ초과환급신고(일반)",null,null,null,null,null,null,null,"(71)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"과소ㆍ초과환급신고(부당)",null,null,null,null,null,null,null,"(72)"]
[null,null,null,null,null,null,"납 부 지 연 ",null,null,null,null,null,null,null,null,null,null,null,null,null,"(73)"]
[null,null,null,null,null,null,"영세율 과세표준신고 불성실",null,null,null,null,null,null,null,null,null,null,null,null,null,"(74)"]
[null,null,null,null,null,null,"현금매출명세서 불성실",null,null,null,null,null,null,null,null,null,null,null,null,null,"(75)"]
[null,null,null,null,null,null,"부동산임대공급가액명세서 불성실",null,null,null,null,null,null,null,null,null,null,null,null,null,"(76)"]
[null,null,null,null,null,null,"매입자 납부특례",null,null,null,null,null,"거래계좌 미사용",null,null,null,null,null,null,null,"(77)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"거래계좌 지연입금",null,null,null,null,null,null,null,"(78)"]
[null,null,null,null,null,null,"합         계",null,null,null,null,null,null,null,null,null,null,null,null,null,"(79)",null,{"$f":"SUM(W92:AC109)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AG92:AL109)","v":0}]
[null,"면세사업\n수입금액",null,null,null,null,"업   태",null,null,null,null,null,null,null,"종     목",null,null,null,null,null,null,null,null,"코드번호",null,null,null,null,null,"금     액"]
[null,null,null,null,null,null,"(80)"]
[null,null,null,null,null,null,"(81)"]
[null,null,null,null,null,null,"(82)",null,"수입금액 제외"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(83) 합  계",null,null,null,null,null,{"$f":"SUM(AD112:AL114)","v":0}]
[null,"계산서 발급\n및 수취 명세",null,null,null,null,"(84)",null,"계산서 발급금액"]
[null,null,null,null,null,null,"(85)",null,"계산서 수취금액"]
[]
[]
[]
[null,"연간 한도금액",null,null,null,null,null,null,null,null,null,10000000,null,null,null,null,null,"반기",null,{"$f":"ter!F3","v":1}]
[null,"납부세액 - 경감공제세액",null,null,null,null,null,null,null,null,null,{"$f":"AE32-AE33","v":0}]
[null,"분기 발행공제세액",null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S34*0.013,0)","v":0}]
[null,"전반기공제세액",null,null,null,null,null,null,null,null,null,{"$f":"IF(L122<=0,0,IF(AND(T121=1,L122<=L121,L122<=L123),L122,IF(AND(T121=1,L123<=L121,L123<=L122),L123,IF(AND(T121=1,L121<=L122,L121<=L123),L121,0))))","v":0},null,null,null,null,"vba 전반기",null,null,null,0,null,null,null,null,0]
[null,"후반기공제가능금액",null,null,null,null,null,null,null,null,null,{"$f":"L121-U124","v":10000000},null,null,null,null,"vba 후반기",null,null,null,0,null,null,null,null,0]
[null,"후반기공제금액",null,null,null,null,null,null,null,null,null,{"$f":"IF(L122<=0,0,IF(AND(T121=2,L122<=L125,L122<=L123),L122,IF(AND(T121=2,L123<=L125,L123<=L122),L123,IF(AND(T121=2,L125<=L122,L125<=L123),L125,0))))","v":0}]
[null,"1역년 발행세액공제금액",null,null,null,null,null,null,null,null,null,{"$f":"IF(psl!G4=0,0,U124+U125+Z124+Z125)","v":0}]
[]
[]
[null,"의제매입 전반기금액"]

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[]
[null,"■ 부가가치세법 시행규칙 [별지 제23호서식] <개정 2019. 3. 20.>",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"      신용카드매출전표등 발행금액 집계표"]
[null,null,{"$f":"ter!C4","v":2021},null,"년","제",{"$f":"ter!F3","v":1},"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,null,")"]
[null,"1. 제출자 인적사항"]
[null,"① 상호(법인명)",null,null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,null,null,null,null,"② 성명(대표자)",null,null,null,{"$f":"mc!C9","v":0}]
[null,"③ 사업장 소재지",null,null,null,{"$f":"mc!C4","v":0},null,null,null,null,null,null,null,null,null,"④ 사업자등록번호",null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[]
[null,"2. 신용카드매출전표등 발행금액 현황"]
[null,"구   분",null,null,null,"⑤ 합계",null,null,null,null,"⑥ 신용ㆍ직불ㆍ\n기명식 선불카드",null,null,null,"⑦ 현금영수증",null,null,null,null,"⑧ 직불전자지급\n수단 및 기명식선불\n전자지급수단 "]
[]
[null,"합  계",null,null,null,{"$f":"SUM(F13:J15)","v":0},null,null,null,null,{"$f":"SUM(K13:N15)","v":0},null,null,null,{"$f":"SUM(O13:S15)","v":0},null,null,null,null,{"$f":"SUM(T13:X15)","v":0}]
[null,"과세 매출분",null,null,null,{"$f":"SUM(K13:X13)","v":0},null,null,null,null,{"$f":"SUMIFS(거래금액,일자,\">=\"&S2,일자,\"<=\"&V2,거래구분,\"매출\",거래증빙,\"신용카드\",세액구분,\"과세\")","v":0},null,null,null,{"$f":"SUMIFS(거래금액,일자,\">=\"&S2,일자,\"<=\"&V2,거래구분,\"매출\",거래증빙,\"현금영수증\",세액구분,\"과세\")","v":0},null,null,null,null,{"$f":"SUMIFS(거래금액,일자,\">=\"&S2,일자,\"<=\"&V2,거래구분,\"매출\",거래증빙,\"직불선불전자지급수단\",세액구분,\"과세\")","v":0}]
[null,"면세 매출분",null,null,null,{"$f":"SUM(K14:X14)","v":0}]
[null,"봉사료",null,null,null,{"$f":"SUM(K15:X15)","v":0}]
[]
[null,"3. 신용카드매출전표등 발행금액(⑤ 합계) 중 세금계산서(계산서) 발급명세"]
[null,"⑨ 세금계산서 발급금액",null,null,null,null,null,null,null,null,null,null,"⑩ 계산서 발급금액"]
[]
[]
[]
[]
[null,"작 성 방 법"]
[]
[null,"1. 신용카드매출전표등 발행금액 현황(⑤~⑧): 부가가치세 과세 매출분, 면세 매출분 및 봉사료로 각각 구분하여"]
[null,"    적고, 과세 매출분란에는 공급대가(부가가치세 포함)를 적습니다."]
[null,"2. 신용카드매출전표등 발행금액(⑤ 합계) 중 세금계산서(계산서) 발급명세(⑨ㆍ⑩): ⑨ 세금계산서 발급금액란에는 ⑤ 합계"]
[null,"   란의 과세 매출분 합계금액 중 세금계산서를 발급한 금액을 적고, ⑩ 계산서 발급금액란에는 ⑤ 합계란의 면세 매출분"]
[null,"   합계금액 중 계산서를 발급한 금액을 각각 적습니다."]

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[]
[null,"■ 부가가치세법 시행규칙 [별지 제39호서식(1)] "]
[null,"      매입처별 세금계산서합계표(갑)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"세금계산서"]
[null,null,{"$f":"ter!C4","v":2021},null,"년","제",{"$f":"ter!F3","v":1},"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,")"]
[null,"1. 제출자 인적사항",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"(1)사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"},null,null,null,null,null,null,"(2)상호(법인명)",null,null,null,null,{"$f":"mc!C2","v":"홍길동상사"}]
[null,"(3)성명(대표자)",null,null,null,null,{"$f":"mc!C9","v":0},null,null,null,"(4)사업장 소재지",null,null,null,{"$f":"mc!C4","v":0}]
[null,"(5)거래기간",null,null,null,null,{"$f":"ter!C11","v":"2021년 01월01일 ~ 06월30일"},null,null,null,null,null,null,"(6)작성일",null,null,null,null,{"$f":"IF(G4=1,C4&\"년 07월\",IF(G4=2,C4+1&\"년  01월\"))","v":"2021년 07월"},null,null,null,null,null,"일"]
[null,"2. 매입세금계산서 총합계"]
[null,"구     분",null,null,null,null,null,null,null,null,"(7)\n매입\n처수","(8)\n매수",null,"(9)공급가액",null,null,null,null,null,null,"(10)세 액"]
[]
[null,"합     계",null,null,null,null,null,null,null,null,{"$f":"K15+K18","v":0},{"$f":"L15+L18","v":0},null,{"$f":"N15+N18","v":0},null,null,null,null,null,null,{"$f":"U15+U18","v":0}]
[null,"과세기간 종료일\n다음달 11일까지\n전송된 전자 세금\n계산서 발급\n받은 분\n",null,null,null,null,"사업자등록번호\n발급받은 분",null,null,null,{"$f":"SUM(IF(N13=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매입\")*(거래증빙=\"전자세금계산서\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서\")","v":0},null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N13*0.1,0)","v":0}]
[null,null,null,null,null,null,"주민등록번호\n발급받은 분",null,null,null,{"$f":"SUM(IF(N14=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매입\")*(거래증빙=\"전자세금계산서_주민번호\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서_주민번호\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서_주민번호\")","v":0},null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"전자세금계산서_주민번호\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N14*0.1,0)","v":0}]
[null,null,null,null,null,null,"소  계",null,null,null,{"$f":"K13+K14","v":0},{"$f":"L13+L14","v":0},null,{"$f":"N13+N14","v":0},null,null,null,null,null,null,{"$f":"U13+U14","v":0}]
[null,"위 전자 세금\n계산서 외의\n발급받은 분",null,null,null,null,"사업자등록번호\n발급받은 분",null,null,null,{"$f":"SUM(IF(N16=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매입\")*(거래증빙=\"세금계산서\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&$S$5,일자,\"<=\"&$W$5,거래구분,\"매입\",거래증빙,\"세금계산서\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&$S$5,일자,\"<=\"&$W$5,거래구분,\"매입\",거래증빙,\"세금계산서\")","v":0},null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"세금계산서\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N16*0.1,0)","v":0}]
[null,null,null,null,null,null,"주민등록번호\n발급받은 분",null,null,null,{"$f":"SUM(IF(N17=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매입\")*(거래증빙=\"세금계산서_주민번호\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"세금계산서_주민번호\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"세금계산서_주민번호\")","v":0},null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매입\",거래증빙,\"세금계산서_주민번호\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N17*0.1,0)","v":0}]
[null,null,null,null,null,null,"소  계",null,null,null,{"$f":"K16+K17","v":0},{"$f":"L16+L17","v":0},null,{"$f":"N16+N17","v":0},null,null,null,null,null,null,{"$f":"U16+U17","v":0}]
[null,"3. 과세기간 종료일 다음 달 11일까지 전송된 전자세금계산서 외 발급받은 분 매출처별 명세\n    (합계금액으로 적음)"]
[null,"(11)\n번호",null,"(12)\n사업자등록번호",null,null,null,null,"(13)상호\n(법인명)",null,null,null,null,"(14)\n매수",null,"(15) 공급가액",null,null,null,null,null,"(16) 세액"]
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[]
[null,"■ 부가가치세법 시행규칙 [별지 제38호서식(1)] "]
[null,"      매출처별 세금계산서합계표(갑)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"세금계산서"]
[null,null,{"$f":"ter!C4","v":2021},null,"년","제",{"$f":"ter!F3","v":1},"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,")",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"호랑나비"]
[null,"1. 제출자 인적사항",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"(1)사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"},null,null,null,null,null,null,"(2)상호(법인명)",null,null,null,null,{"$f":"mc!C2","v":"홍길동상사"}]
[null,"(3)성명(대표자)",null,null,null,null,{"$f":"mc!C9","v":0},null,null,null,"(4)사업장 소재지",null,null,null,{"$f":"mc!C4","v":0}]
[null,"(5)거래기간",null,null,null,null,{"$f":"ter!C11","v":"2021년 01월01일 ~ 06월30일"},null,null,null,null,null,null,"(6)작성일",null,null,null,null,{"$f":"IF(G4=1,C4&\"년 07월\",IF(G4=2,C4+1&\"년  01월\"))","v":"2021년 07월"},null,null,null,null,null,"일"]
[null,"2. 매출세금계산서 총합계"]
[null,"구     분",null,null,null,null,null,null,null,null,"(7)\n매출\n처수","(8)\n매수",null,"(9)공급가액",null,null,null,null,null,null,"(10)세 액"]
[]
[null,"합     계",null,null,null,null,null,null,null,null,{"$f":"K15+K18","v":0},{"$f":"L15+L18","v":0},null,{"$f":"N15+N18","v":0},null,null,null,null,null,null,{"$f":"U15+U18","v":0}]
[null,"과세기간 종료일\n다음달 11일까지\n전송된 전자 세금\n계산서 발급분\n",null,null,null,null,"사업자등록\n번호 발급분",null,null,null,{"$f":"SUM(IF(N13=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매출\")*(거래증빙=\"전자세금계산서\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서\")","v":0},null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N13*0.1,0)","v":0}]
[null,null,null,null,null,null,"주민등록번호\n발급분",null,null,null,{"$f":"SUM(IF(N14=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매출\")*(거래증빙=\"전자세금계산서_주민번호\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서_주민번호\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서_주민번호\")","v":0},null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"전자세금계산서_주민번호\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N14*0.1,0)","v":0}]
[null,null,null,null,null,null,"소  계",null,null,null,{"$f":"K13+K14","v":0},{"$f":"L13+L14","v":0},null,{"$f":"N13+N14","v":0},null,null,null,null,null,null,{"$f":"U13+U14","v":0}]
[null,"위 전자 세금\n계산서 외의\n발급분",null,null,null,null,"사업자등록\n번호 발급분",null,null,null,{"$f":"SUM(IF(N16=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매출\")*(거래증빙=\"세금계산서\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서\")","v":0},null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N16*0.1,0)","v":0}]
[null,null,null,null,null,null,"주민등록번호\n발급분",null,null,null,{"$f":"SUM(IF(N17=0,0,(N(FREQUENCY(IF((일자>=S5)*(일자<=W5)*(거래구분=\"매출\")*(거래증빙=\"세금계산서_주민번호\"),MATCH(거래처,거래처,0)),MATCH(거래처,거래처,0))>0))))","v":0},{"$f":"COUNTIFS(일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서_주민번호\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서_주민번호\")","v":0},null,{"$f":"SUMIFS(매출공급가,일자,\">=\"&S5,일자,\"<=\"&W5,거래구분,\"매출\",거래증빙,\"세금계산서_주민번호\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(N17*0.1,0)","v":0}]
[null,null,null,null,null,null,"소  계",null,null,null,{"$f":"K16+K17","v":0},{"$f":"L16+L17","v":0},null,{"$f":"N16+N17","v":0},null,null,null,null,null,null,{"$f":"U16+U17","v":0}]
[null,"3. 과세기간 종료일 다음 달 11일까지 전송된 전자세금계산서 외 발급분 매출처별 명세\n    (합계금액으로 적음)"]
[null,"(11)\n번호",null,"(12)\n사업자등록번호",null,null,null,null,"(13)상호\n(법인명)",null,null,null,null,"(14)\n매수",null,"(15) 공급가액",null,null,null,null,null,"(16) 세액"]
[]
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[null,2,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,{"$f":"ROUND(P23*0.1,0)","v":0}]
[null,3,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,4,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,5,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,6,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,7,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,8,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,9,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
[null,10,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0]
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[]
[null,"■ 부가가치세법 시행규칙 [별지 제16호서식(1)] <개정 2019. 3. 20.>"]
[null,"        신용카드매출전표등 수령명세서(갑)"]
[null,null,null,{"$f":"ter!C4","v":2021},null,"년","제",{"$f":"ter!F3","v":1},"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,null,null,")"]
[null,"1. 제출자 인적사항",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"① 상호(법인명)",null,null,null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,null,null,"② 사업자등록번호",null,null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,"③ 성명(대표자)",null,null,null,null,{"$f":"mc!C9","v":0}]
[]
[null,"2. 신용카드 등 매입명세 합계"]
[null,"구     분",null,null,null,null,null,null,null,null,"거래건수",null,null,null,"공급가액",null,null,null,null,null,null,"세  액"]
[null,"④ 합    계",null,null,null,null,null,null,null,null,{"$f":"SUM(K12:N15)","v":0},null,null,null,{"$f":"SUM(O12:U15)","v":0},null,null,null,null,null,null,{"$f":"SUM(V12:Z15)","v":0}]
[null,"⑤ 현금영수증",null,null,null,null,null,null,null,null,{"$f":"COUNTIFS(일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"현금영수증\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"현금영수증\",세액구분,\"과세\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"현금영수증\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(O12*0.1,0)","v":0}]
[null,"⑥ 화물운전자복지카드",null,null,null,null,null,null,null,null,{"$f":"COUNTIFS(일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"화물복지카드\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"화물복지카드\",세액구분,\"과세\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"화물복지카드\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,{"$f":"ROUND(O13*0.1,0)","v":0}]
[null,"⑦ 사업용 신용카드",null,null,null,null,null,null,null,null,{"$f":"COUNTIFS(일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"사업용신용카드\",거래건수,\"\")+SUMIFS(거래건수,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"사업용신용카드\",세액구분,\"과세\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&U5,일자,\"<=\"&X5,거래구분,\"매입\",거래증빙,\"사업용신용카드\",세액구분,\"과세\")","v":0},null,null,null,null,null,null,0]
[null,"⑧ 그 밖의 신용카드 등",null,null,null,null,null,null,null,null,{"$f":"SUM(R20:S42)","v":0},null,null,null,{"$f":"SUM(T20:W42)","v":0},null,null,null,null,null,null,{"$f":"SUM(X20:Z42)","v":0}]
[null,"3. 그 밖의 신용ㆍ직불카드, 기명식선불카드, 직불전자지급수단 및 기명식선불전자지급수단 매출전표"]
[null,"      수령금액 합계"]
[null,"일련\n번호",null,"⑨ 카드회원번호",null,null,null,null,"⑩공급자(가맹점)\n사업자등록번호",null,null,null,null,"⑪ 그 밖의 신용카드 등 거래명세 합계"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"금액(공급대가)",null,null,null,"거래건수",null,"공급가액",null,null,null,"세  액"]
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[null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(N21/1.1,0)","v":0},null,null,null,{"$f":"ROUND(T21*0.1,0)","v":0}]
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[null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0]
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[]
[null,"■ 부가가치세법 시행규칙 [별지 제33호서식] "]
[null,"사업장현황명세서"]
[null,{"$f":"ter!C4","v":2021},null,"년","제",{"$f":"ter!F3","v":1},"기  (",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,null,")"]
[null,"1. 인적사항"]
[null,"상호(법인명)",null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,"성명(대표자명)",null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,"사업자등록번호",null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[]
[null,"2. 기본사항(자가ㆍ타가)    (2)~(5)란은 음식점업자 및 숙박업자만 적습니다.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C22","v":"2021-06-01"},null,null,{"$f":"ter!C19","v":"2021-06-30"},null,null,{"$f":"ter!C23","v":"2021-12-01"},null,null,{"$f":"ter!C21","v":"2021-12-31"}]
[null,"(1) 사업장",null,null,null,null,null,null,null,null,"(2)\n객실 수",null,null,"(3)\n탁자 수",null,null,"(4)\n의자 수",null,null,"(5)\n주차장",null,null,"(6)\n종업원 수",null,null,"(7) 차량"]
[null,"대지",null,null,"건물",null,"지하",null,null,"층",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"승용차",null,null,null,"화물차"]
[null,null,null,null,null,null,"지상",null,null,"층"]
[null,null,null,null,"바닥면적",null,null,"연면적"]
[null,null,null,"㎡",null,null,"㎡",null,null,"㎡",null,null,"개",null,null,"개",null,null,"개","유ㆍ무",null,null,null,null,"명",null,null,null,"대",null,null,null,"대"]
[]
[null,"3. 기본경비  (6월, 12월 기준) "]
[null,"(8) 임차료",null,null,null,null,null,null,null,"(9)\n전기ㆍ가스료",null,null,null,null,"(10)\n수도료",null,null,null,null,"(11)\n인건비",null,null,null,null,"(12)\n기타",null,null,null,null,"(13)\n월 기본경비 합계"]
[null,"보증금",null,null,null,"월세"]
[null,null,null,null,"천원",null,null,null,"천원",{"$f":"IF(F4=1,SUMIFS(거래금액,일자,\">=\"&S8,일자,\"<=\"&V8,거래내용,\"전력비\")+SUMIFS(거래금액,일자,\">=\"&S8,일자,\"<=\"&V8,거래내용,\"가스비\"),IF(F4=2,SUMIFS(거래금액,일자,\">=\"&Y8,일자,\"<=\"&AB8,거래내용,\"전력비\")+SUMIFS(거래금액,일자,\">=\"&Y8,일자,\"<=\"&AB8,거래내용,\"가스비\"),0))","v":0},null,null,"천원",null,{"$f":"IF(F4=1,SUMIFS(거래금액,일자,\">=\"&S8,일자,\"<=\"&V8,거래내용,\"수도비\"),IF(F4=2,SUMIFS(거래금액,일자,\">=\"&Y8,일자,\"<=\"&AB8,거래내용,\"수도비\"),0))","v":0},null,null,"천원",null,{"$f":"IF(F4=1,SUMIFS(거래금액,일자,\">=\"&S8,일자,\"<=\"&V8,거래내용,\"급여와 임금/제수당\")+SUMIFS(거래금액,일자,\">=\"&S8,일자,\"<=\"&V8,거래내용,\"일용급여\"),IF(F4=2,SUMIFS(거래금액,일자,\">=\"&Y8,일자,\"<=\"&AB8,거래내용,\"급여와 임금/제수당\")+SUMIFS(거래금액,일자,\">=\"&Y8,일자,\"<=\"&AB8,거래내용,\"일용급여\"),0))","v":0},null,null,"천원",null,null,null,null,"천원",null,{"$f":"SUM(F18,J18,O18,T18,Y18)","v":0},null,null,"천원"]
[]
[null,"「부가가치세법 시행령」 제91조제2항의 표 제8호에 따라 사업장현황명세서를 제출합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F4=1,B4,B4+1)","v":2021},null,"년",{"$f":"IF(F4=1,7,1)","v":7},"월",null,"일"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"신고인",null,null,{"$f":"mc!C9","v":0},null,null,"(서명 또는 인)"]
[null,null,null,null,null,"세무서장 (귀하)"]
[]
[null,"작 성 방 법(3. 기본경비란)"]
[null,"(8) 임차료 중 보증금란: 확정신고 최종월(6월 또는 12월) 현재 임차건물의 임차보증금을 적습니다."]
[null,"(8) 임차료 중 월세란: 확정신고 최종월(6월 또는 12월)의 임차료를 적습니다."]
[null,"(9)~(12) : 확정신고 최종월(6월 또는 12월)의 경비를 각각 적습니다."]
[null,"(13):  (8) 임차료 중 월세란부터 (12) 기타란까지의 경비를 더한 금액을 적습니다."]

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[]
[null,"[별지 제17호의2서식] <개정 2010.3.31>"]
[null,"건물등감가상각자산취득명세서"]
[null,null,{"$f":"ter!C4","v":2021},null,"년",{"$f":"ter!F3","v":1},"기","(",{"$f":"ter!C10","v":"01월01일 ~ 06월30일"},null,null,null,null,")"]
[null,"1. 신고자 인적사항",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C7","v":"2021-01-01"},null,null,null,{"$f":"ter!C8","v":"2021-06-30"}]
[null,"(1) 성명(법인명)",null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,null,"(2) 사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,"(3) 업태",null,null,null,{"$f":"mc!C5","v":0},null,null,null,null,null,null,"(4) 종목",null,null,null,null,{"$f":"mc!C6","v":0}]
[]
[null,"2. 감가상각자산 취득내역 합계"]
[null,"감가상각자산종류",null,null,null,null,null,null,"건 수",null,null,null,"공급가액",null,null,null,"세 액",null,null,null,"비 고"]
[null,"(5)합계",null,null,null,null,null,null,{"$f":"SUM(I12:L15)","v":0},null,null,null,{"$f":"SUM(M12:P15)","v":0},null,null,null,{"$f":"SUM(Q12:T15)","v":0}]
[null,"(6)건물ㆍ구축물",null,null,null,null,null,null,{"$f":"SUMIFS(거래건수,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_건물/구축물\")+COUNTIFS(일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_건물/구축물\",거래건수,\"\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_건물/구축물\")","v":0},null,null,null,{"$f":"ROUND(M12*0.1,0)","v":0}]
[null,"(7)기계장치",null,null,null,null,null,null,{"$f":"SUMIFS(거래건수,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기계장치\")+COUNTIFS(일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기계장치\",거래건수,\"\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기계장치\")","v":0},null,null,null,{"$f":"ROUND(M13*0.1,0)","v":0}]
[null,"(8)차량운반구",null,null,null,null,null,null,{"$f":"SUMIFS(거래건수,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_차량운반구\")+COUNTIFS(일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_차량운반구\",거래건수,\"\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_차량운반구\")","v":0},null,null,null,0]
[null,"(9)기타감가상각자산",null,null,null,null,null,null,{"$f":"SUMIFS(거래건수,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기타감가상각자산\")+COUNTIFS(일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기타감가상각자산\",거래건수,\"\")","v":0},null,null,null,{"$f":"SUMIFS(매입공급가,일자,\">=\"&$P$5,일자,\"<=\"&$T$5,거래구분,\"고정자산\",거래내용,\"고정자산_기타감가상각자산\")","v":0},null,null,null,0]
[]
[null,"   「부가가치세법 시행령」 제64조제2항제6호, 제65조제1항제8호 및 제73조제2항에 따라 건물 등 감가상각자산취득명세"]
[null,"    서를 제출합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F4=1,C4,C4+1)","v":2021},null,"년",{"$f":"IF(F4=1,7,1)","v":7},"월",null,"일"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"제출인 ",null,{"$f":"mc!C9","v":0},null,null,null,"(서명 또는 인)"]
[null,"      ※ 작성방법"]
[null," (1)～(4)제출자의 성명 또는 법인명과 사업자등록번호ㆍ업태ㆍ종목을 적습니다."]
[null," (5)신고대상기간중 취득한 건물ㆍ구축물ㆍ기계장비ㆍ차량운반구 등 감가상각자산의 건수ㆍ공급가액ㆍ세액을 합계하여 "]
[null,"    적으며, 공급가액 및 세액 합계액은 부가가치세신고서 “(11)번 고정자산”란의 금액 및 세액과 일치하여야 합니다."]
[null," (6)신고대상기간중 건물ㆍ건축물을 취득하고 발급받은 신용카드매출전표등 수취분이나 세금계산서상의 건수ㆍ공급가액ㆍ"]
[null,"    세액을 더하여 적습니다."]
[null," (7)신고대상기간 중 기계 및 장비를 취득하고 발급받은 신용카드매출전표등 수취분이나 세금계산서의 건수ㆍ공급가액ㆍ"]
[null,"    세액을 더하여 적습니다."]
[null," (8)신고대상기간 중 차량운반구를 취득하고 발급받은 신용카드매출전표등 수취분이나 세금계산서의 건수ㆍ공급가액ㆍ"]
[null,"    세액을 더하여 적습니다."]
[null," (9)신고대상기간 중 건물ㆍ구축물ㆍ기계 및 장비ㆍ차량운반구를 제외한 기타 감가상각자산을 취득하고 발급받은 신용카"]
[null,"    드매출전표등 수취분이나 세금계산서의 건수ㆍ공급가액ㆍ세액을 더하여 적습니다."]

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[]
[null,"■ 소득세법 시행규칙 [별지 제40호서식(1)] <개정 2020. 3. 13.>"]
[null,null,null,null,null,null,null,"(",{"$f":"ter!C4","v":2021},null,"년 귀속",null,null,")","종합소득세ㆍ농어촌특별세",null,null,null,null,null,null,null,null,null,"거주구분",null,null,null,null,"거주자1/비거주자2"]
[null,"관리\n번호",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"내ㆍ외국인",null,null,null,null,"내국인1 /외국인9"]
[null,null,null,null,null,null,null,"                과세표준확정신고 및 납부계산서",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"외국인단일세율적용",null,null,null,null,null,"여 1 / 부 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"분리과세 주택임대",null,null,null,null,null,"여 1 / 부 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"거주지국",null,null,null,null,null,"거주지국코드"]
[null,"[1] 기본사항",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H13=\"간편장부대상자\",1,2)","v":2}]
[null,"(1) 성  명",null,null,null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,null,null,null,null,"(2) 주민등록번호"]
[null,"(3) 주  소",null,null,null,null,null,{"$f":"mc!C4","v":0}]
[null,"(4) 주소지전화번호",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(5) 사업장전화번호",null,null,null,null,null,null,{"$f":"mc!C10","v":0}]
[null,"(6) 휴대전화번호",null,null,null,null,null,{"$f":"mc!C11","v":0},null,null,null,null,null,null,null,null,null,null,"(7) 전자우편주소",null,null,null,null,null,null,{"$f":"mc!C12","v":0}]
[null,"(8) 기장의무",null,null,null,null,null,"복식부기의무자",null,null,null,null,"(9) 신고유형",null,null,null,"11.자기조정",null,null,null,null,null,null,"(10) 신고구분",null,null,null,"10.정기신고"]
[null,"[2] 환급금계좌신고\n (2천만원 미만인경우)",null,null,null,null,null,null,null,"(11) 금융기관\n    체신관서명",null,null,null,null,null,null,null,null,null,null,null,null,"(12) 계좌번호"]
[]
[null,"[3] 세무대리인",null,null,null,null,"(13)성 명",null,null,null,null,null,null,null,"(14)사업자등록번호",null,null,null,null,null,null,null,null,null,null,null,"(15)전화번호"]
[null,null,null,null,null,null,"(16)대리구분",null,null,null,"①기장    ②조정    ③신고    ④성실확인",null,null,null,null,null,null,null,null,null,null,null,null,"(17) 관리번호"]
[null,"[4] 세액의 계산",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P25+P26","v":0}]
[null,"구      분",null,null,null,null,null,null,null,null,null,null,null,"종 합 소 득 세",null,null,null,null,null,null,null,null,null,null,null,"농어촌특별세"]
[null,"종 합 소 득 금 액",null,null,null,null,null,null,null,null,null,null,null,"(19)",null,{"$f":"'it8'!AB15","v":0}]
[null,"소 득  공  제",null,null,null,null,null,null,null,null,null,null,null,"(20)",null,{"$f":"IF(P20=0,0,'it2'!F33)","v":0}]
[null,"과 세 표 준 ( (19) - (20) )",null,null,null,null,null,null,null,null,null,null,null,"(21)",null,{"$f":"P20-P21","v":0},null,null,null,null,null,null,null,null,null,"(41)"]
[null,"세    율",null,null,null,null,null,null,null,null,null,null,null,"(22)",null,{"$f":"IF(P22<=0,0,IF(P22<=12000000,6%,IF(P22<=46000000,15%,IF(P22<=88000000,24%,IF(P22<=150000000,35%,IF(P22<=300000000,38%,IF(P22<=500000000,40%,42%)))))))","v":0},null,null,null,null,null,null,null,null,null,"(42)"]
[null,"산   출  세  액",null,null,null,null,null,null,null,null,null,null,null,"(23)",null,{"$f":"IF(P20=0,0,IF(P23=6%,P22*0.06,IF(P23=15%,P22*0.15-1080000,IF(P23=24%,P22*0.24-5220000,IF(P23=35%,P22*0.35-14900000,IF(P23=38%,P22*0.38-19400000,IF(P23=40%,P22*0.4-25400000,IF(P23=42%,P22*0.42-35400000,0))))))))","v":0},null,null,null,null,null,null,null,null,null,"(43)"]
[null,"세  액  감   면",null,null,null,null,null,null,null,null,null,null,null,"(24)",null,{"$f":"'it2'!L45","v":0}]
[null,"세  액  공   제",null,null,null,null,null,null,null,null,null,null,null,"(25)",null,{"$f":"IF(P24<=0,0,'it2'!O74)","v":0}]
[null,"결정세액",null,null,null,"종합과세((23)-(24)-(25))",null,null,null,null,null,null,null,"(26)",null,{"$f":"IF(P24<=AF18,0,P24-P25-P26)","v":0},null,null,null,null,null,null,null,null,null,"(44)"]
[null,null,null,null,null,"분리과세주택임대소득",null,null,null,null,null,null,null,"(27)",null,null,null,null,null,null,null,null,null,null,null,"(45)"]
[null,null,null,null,null,"합   계 ( (26)+(27) )",null,null,null,null,null,null,null,"(28)",null,{"$f":"P27+P28","v":0},null,null,null,null,null,null,null,null,null,"(46)"]
[null,"가   산   세",null,null,null,null,null,null,null,null,null,null,null,"(29)",null,null,null,null,null,null,null,null,null,null,null,"(47)"]
[null,"추  가   납  부   세   액",null,null,null,null,null,null,null,null,null,null,null,"(30)",null,null,null,null,null,null,null,null,null,null,null,"(48)"]
[null,"합   계 ( (28)+(29)+(30) )",null,null,null,null,null,null,null,null,null,null,null,"(31)",null,{"$f":"SUM(P29:Y31)","v":0},null,null,null,null,null,null,null,null,null,"(49)"]
[null,"기  납  부  세  액",null,null,null,null,null,null,null,null,null,null,null,"(32)",null,{"$f":"SUMIFS(거래금액,거래구분,\"기타등록\",거래내용,\"기납부세액\")","v":0},null,null,null,null,null,null,null,null,null,"(50)"]
[null,"납 부(환급)할  총세액( (31)-(32) )",null,null,null,null,null,null,null,null,null,null,null,"(33)",null,{"$f":"P32-P33","v":0},null,null,null,null,null,null,null,null,null,"(51)"]
[null,"납부특례세액",null,null,null,null,null,null,"차 감",null,null,null,null,"(34)",null,null,null,null,null,null,null,null,null,null,null,"(52)"]
[null,null,null,null,null,null,null,null,"가 산",null,null,null,null,"(35)"]
[null,"분 납 할 세 액",null,null,null,null,null,null,"2개월 내",null,null,null,null,"(36)"]
[null,"신고기한이내납부할세액(33)-(34)+(35)-(36)",null,null,null,null,null,null,null,null,null,null,null,"(37)",null,{"$f":"P34-P35+P36-P37","v":0},null,null,null,null,null,null,null,null,null,"(53)"]
[null,"신고인은 「소득세법」 제70조,「농어촌특별세법」 제7조 및 「국세기본법」 제45조의3에 따라 위의 내용을 신고하며,위 내용을 충분"]
[null,"히검토하였고 신고인이 알고 있는 사실 그대로를 정확하게 적었음을 확인합니다. 위 내용 중 과세표준 또는 납부세액을 신고하여"]
[null,"야 할 금액보다 적게 신고하거나 환급세액을 신고하여야 할 금액보다 많이 신고한 경우에는 「국세기본법」 제47조의3에 따른 가산"]
[null,"세 부과 등의 대상이 됨을 알고 있습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I3+1","v":2022},null,null,"년",5,null,"월",null,null,"일"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"신고인",null,null,null,{"$f":"mc!C9","v":0},null,null," (서명 또는 인)"]
[null,null,null,null,null,null,null,null,null,null,"세무서장  귀하"]

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[]
[null,"소득공제명세서"]
[null,"「소득세법」 상 소득공제"]
[null,"인 적 공 제",null,null,null,null,null,null,null,null,null,null,null,"특 별 공 제",null,null,null,null,null,null,null,"소득공제명세서 작성방법"]
[null,"구    분",null,null,null,null,null,null,null,null,"금  액",null,null,"구   분",null,null,null,"금  액"]
[null,"기본공제","(1)본  인",null,null,null,null,null,null,null,1500000,null,null,"  (12)보험료공제",null,null,null,null,null,null,null,"1. 인적공제((1) ∼ (7) )란: 다음과 같은 방법으로 적습니다."]
[null,null,"(2)배우자",null,null,null,null,null,null,false,{"$f":"IF(J7=TRUE,1500000,0)","v":0},null,null,"  (13)주택자금공제",null,null,null,null,null,null,null,"가.기본공제란: 본인과 연간소득금액(퇴직, 양도소득금액 포함)이 100만원(근로소득만 있는 경우에는 총급여 500만원) "]
[null,null,"(3)부양가족공제",null,null,null,"(",null,")","명",{"$f":"H8*1500000","v":0},null,null,"  (14)기부금(이월분)공제",null,null,null,null,null,null,null,"   이하인 배우자,거주자(그 배우자를 포함한다)와 생계를 같이하는 연간소득금액이 100만원 이하(근로소득만 있는"]
[null,"추가공제","(4)경로우대자공제",null,null,null,"(",null,")","명",{"$f":"H9*1000000","v":0},null,null,null,null,null,null,null,null,null,null,"   경우에는 총급여 500만원)인 공제대상 부양가족에 대하여 각각 1명당 150만원(해당 인원 × 150만원)을 각 난에서 "]
[null,null,"(5)장애인공제",null,null,null,"(",null,")","명",{"$f":"H10*2000000","v":0},null,null,null,null,null,null,null,null,null,null,"   공제합니다. 공제대상 부양가족은 만 60세 이상이거나 만 20세 이하이어야 합니다(장애인과 수급자는 연령의 제한이"]
[null,null,"(6)부녀자공제",null,null,null,null,null,null,false,{"$f":"IF(J11=TRUE,500000,0)","v":0},null,null,"근로소득금액이 있으면 체크하세요  ",null,null,null,null,null,null,null,"    없으며, 위탁아동은 만 18세 미만입니다)."]
[null,null,"(7)한부모가족공제",null,null,null,null,null,null,false,{"$f":"IF(J12=TRUE,1000000,0)","v":0},null,null,null,null,null,null,null,null,null,null,"나. 추가공제란: 기본공제 대상자 중 경로우대자(만 70세 이상인 자)는 (4) 경로우대자란에 1명당 100만원을, 장애인인 "]
[null,"  (8)인적공제 합계( (1) ~ (7)의 합계 )",null,null,null,null,null,null,null,null,{"$f":"SUM(K6:M12)","v":1500000},null,null,null,null,null,null,null,null,null,null,"    경우에는(5) 장애인란에 1명당 200만원을, 본인이 여성(종합소득금액 3천만원 이하)으로서 부양가족이 있는 세대주"]
[null,"연금\n보험료\n공제",null,"(9)국민연금공제",null,null,null,null,null,null,{"$f":"SUMIFS(거래금액,거래내용,\"국민연금\")","v":0},null,null,null,null,false,null,null,null,null,null,"    이거나 배우자가 있는 경우에는 (6) 부녀자란에 50만원을, 배우자가 없는 자로서 기본공제대상인 직계비속 또는 입양"]
[null,null,null,"(10)공무원.군인.사립학교 교직원\n별정우체국 연금 공제",null,null,null,null,null,null,null,null,null,"(15)\n특별\n공제\n합계","근로소득이 있는자",null,null,{"$f":"IF(P14=TRUE,R6+R7+R8,0)","v":0},null,null,null,"    자가 있는 경우에는 (7) 한부모가족란에 100만원을 각각 공제합니다. 다만, (6)과 중복인 경우 (7)을 적용합니다."]
[null,"  (11)주택담보노후연금 이자비용공제",null,null,null,null,null,null,null,null,null,null,null,null,"근로소득이 없는자",null,null,{"$f":"IF(P14=FALSE,R8,0)","v":0},null,null,null,"2.연금보험료공제((9)∼(10))란: 「국민연금법」에 따라 부담하는 연금보험료(사용자부담금은 제외합니다)는 란에서, 그 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   밖의 각 연금법 또는 「별정우체국법」에 따라 근로자 본인이 부담하는 기여금ㆍ부담금(공무원연금, 군인연금, 사립학"]
[null,"(16)인적공제 대상자  명세",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    교교직원연금, 별정우체국연금의 합계)은 란에서 각각 공제합니다."]
[null,"관계","성 명",null,"내외\n국인","주민등록번호(외국인등록번호)",null,null,null,null,null,"관계","성 명",null,"내외\n국인","주민등록번호(외국인등록번호)",null,null,null,null,null,"3.  주택담보 노후연금 이자비용공제란: 연금소득이 있는 거주자로 주택담보노후연금을 지급받은 경우에는 그 지급받은"]
[null,"0",{"$f":"mc!C9","v":0},null,"내 ",{"$f":"mc!C8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     연금에 대하여 해당연도에 발생한 이자상당액을 해당 연금소득범위 내에서 200만원을 한도로 공제합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. 특별공제( (12) ∼ (15))란: 다음과 같은 방법으로 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"가. (12) 보험료 공제란: 근로소득자(일용근로자는 제외합니다)만 근로소득금액에서 공제합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - 공제항목: 건강보험료(노인장기요양보험료를 포함합니다), 고용보험료"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"나. (13) 주택자금공제란: 근로소득자(일용근로자는 제외합니다)만 근로소득금액에서 공제합니다."]
[null,"「조세특례제한법」 상 소득공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     1) 주택임차차입금원리금 상환액"]
[null,"(17)「조세특례제한법」 조문(제목)",null,null,null,null,null,null,null,null,null,"(18)코 드",null,"(19)금 액",null,null,"(20)사업자등록번호",null,null,null,null,"        무주택 세대의 세대주(세대주가 주택 관련 공제를 받지 않은 경우 세대원도 가능)인 근로자가 국민주택규모의"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"        주택(주거용 오피스텔을 포함합니다)을 임차하기 위하여 금융회사 등으로부터 차입한 차입금의 원리금상환액"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      2) 장기주택저당차입금 이자상환액 공제"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"         주택을 소유하지 아니하거나 1주택을 보유한 세대의 세대주(세대주가 주택 관련 공제를 받지 않은 경우 세대원도"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"         가능)가 주택(취득당시 기준시가 4억원 이하)을 취득하기 위하여 해당 주택에 저당권을 설정하고 금융기관 등으"]
[null,"(21)조세특례제한법상 소득공제 합계",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N27:P30)","v":0},null,null,null,null,null,null,null,"         로부터 차입한 장기주택저당차입금의 이자상환액 (세대구성원이 보유한 주택을 포함하여 과세기간 종료일 현재 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"         2주택 이상을 보유한 경우 적용하지 아니함)"]
[null,"(22)소득공제 합계",null,null,null,{"$f":"SUM(K13,K14:M16,R15:T16,N31)","v":1500000},null,null,null,null,null,"(23)소득공제 종합한도 초과액",null,null,null,null,null,null,null,null,null,"다. (14) 기부금(이월분)공제란: 2013년 말까지 공제받지 못한 기부금 이월공제금은 종전과 같이 소득공제합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5. (16) 인적공제대상자 명세란: 본인을 포함한 기본공제대상자의 인적사항을 적으며, 내외국인란에 내국인은  \"1\", 외국"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     인은 \"9\"로 구분하여 적고,외국인은 주민등록번호란에 외국인등록번호(여권번호)를 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6. 「조세특례제한법」 상 소득공제((17)～(21))는 관련 제목(조문)을 (17)「조세특례제한법」 제목(조문)란에 적은 후, 그 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    소득공제 금액을(19) 금액란에 적으며, 사업소득에 대한 소득공제인 경우에는 (20)사업자등록번호 란에 사업자등록"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    번호를 적고,  (18)코드 란은 적지 않습니다."]
[]
[null,"세액감면명세서"]
[null,"(1) 제목(법 조문)",null,null,null,null,null,null,null,"(2) 코 드",null,"(3) 세액감면",null,null,null,"(4) 사업자등록번호"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L42>=1,#REF!,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L43>=1,#REF!,0)","v":0},null,null,null,null,null,"세액감면명세서 및  세액공제명세서 작성방법"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L44>=1,#REF!,0)","v":0}]
[null,"(5) 세액감면 합계",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L42:O44)","v":0},null,null,null,null,null,null,null,null,null,"1. 소득세의 감면에 관한 규정과 세액공제에 관한 규정이 동시에 적용되는 경우에는 다음의 순서에 따라 적용합니다."]
[null,"세액공제명세서",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"가. 해당 과세기간의 소득에 대한 세액감면"]
[null,"세액공제항목",null,null,null,null,null,null,null,"(2)\n코드","공제대상 금액",null,"적용률",null,"(3)세액공제",null,null,"(4)사업자등록번호",null,null,null,"나. 이월공제가 인정되지 않는 세액공제"]
[null,"(1) 「소득세법」상 세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"다. 이월공제가 인정되는 세액공제. 이 경우 해당 과세기간의 세액공제와 전 과세기간에서 이월된 미공제액이 함께 있는"]
[null,"배당세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O49>=1,mc!$C$3,0)","v":0},null,null,null,"     때에는 이월된 미공제액을 먼저 공제합니다."]
[null,"기장세액공제",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('it1'!AG8=1,'it9'!S17,0)","v":0},null,null,{"$f":"IF(O50>=1,mc!$C$3,0)","v":0},null,null,null,"※ 세액감면 및 세액공제의 합계액이 납부할 세액(가산세는 제외합니다)을 초과하는 경우에는 그 초과하는 금액은 없는 "]
[null,"외국납부세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O51>=1,mc!$C$3,0)","v":0},null,null,null,"    것으로 보며,납부할 세액이 「조세특례제한법」 제132조에 따른 최저한세에 미달하는 경우 그 미달하는 세액에 상당"]
[null,"전자계산서 발급전송세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O52>=1,mc!$C$3,0)","v":0},null,null,null,"    하는 부분에 대하여는 감면 등을 하지 않습니다. 다만, 이월공제가 인정되는 세액공제의 경우에는 다음 과세기간으로 "]
[null,"재해손실세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O53>=1,mc!$C$3,0)","v":0},null,null,null,"    이월하여 사업소득에 대한 소득세에서 이를 공제할수 있습니다."]
[null,"근로소득세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O54>=1,mc!$C$3,0)","v":0},null,null,null,"2. (1),(5) 해당 제목(법 조문)란: 세액감면 또는 세액공제에 관한 해당 제목(「조세특례제한법」의 조문)을 적습니다."]
[null,"자녀 \n세액공제",null,"기본공제자녀",null,null,null,"명",null,null,null,null,null,null,{"$f":"IF(F55<=0,0,IF(F55=1,150000,IF(F55=2,300000,300000*(F55-2)+300000)))","v":0},null,null,{"$f":"IF(O55>=1,mc!$C$3,0)","v":0},null,null,null,"가. 배당세액공제(「소득세법」 제56조)는  종합소득산출세액계산서(금융소득자용)의  배당세액공제의 (40)란의 금액을"]
[null,null,null,"출 산ㆍ입 양 ",null,null,null,"째",null,null,null,null,null,null,{"$f":"IF(F56<=0,0,IF(F56=1,300000,IF(F56=2,500000,700000)))","v":0},null,null,{"$f":"IF(O56>=1,mc!$C$3,0)","v":0},null,null,null,"     적습니다.  「소득세법」 제64조에 따른 종합소득금액에 주택(부수토지 포함) 등 매매차익이 있는 자(「소득세법」"]
[null,"연금계좌\n세액공제",null,"과학기술인공제",null,null,null,null,null,null,null,null,"12%\n(15%)",null,null,null,null,{"$f":"IF(O57>=1,mc!$C$3,0)","v":0},null,null,null,"      제104조제1항제4호부터 제8호까지 및 제10호의 어느 하나에 해당하는 주택 또는 토지의 매매차익이 있는 거주자)"]
[null,null,null,"퇴직연금",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O58>=1,mc!$C$3,0)","v":0},null,null,null,"      는 종합소득산출세액계산서(주택등매매차익이 있는 금융소득자용)의  배당세액공제의 (58)란의 금액을 적습니다."]
[null,null,null,"연금저축",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O59>=1,mc!$C$3,0)","v":0},null,null,null,"나. 자녀세액공제"]
[null,"특별세액\n공    제",null,"보험료","보장성",null,null,null,null,null,null,null,0.12,null,null,null,null,{"$f":"IF(O60>=1,mc!$C$3,0)","v":0},null,null,null,"1) 종합소득이 있는 거주자의 7세 이상인 기본공제대상 자녀(입양자, 위탁아동 포함) 2명 이하: 1명당 15만원(1명: 15만원,"]
[null,null,null,null,"장애인전용보장성",null,null,null,null,null,null,null,0.15,null,null,null,null,{"$f":"IF(O61>=1,mc!$C$3,0)","v":0},null,null,null,"    2명: 30만원), 3명 이상: 30만원 + 2명 초과 1명당 30만원(4명 : 30만원+(30만원×2명)=90만원)"]
[null,null,null,"의료비",null,null,null,null,null,null,null,null,"15%(20%)",null,null,null,null,{"$f":"IF(O62>=1,mc!$C$3,0)","v":0},null,null,null,"2) 출산ㆍ입양 세액공제: 해당 과세기간에 출생 또는 입양신고한 공제대상 자녀가 있는 경우 첫째 30만원, 둘째 50만원, "]
[null,null,null,"교육비",null,null,null,null,null,null,null,null,0.15,null,null,null,null,{"$f":"IF(O63>=1,mc!$C$3,0)","v":0},null,null,null,"     셋째 이상 70만원"]
[null,null,null,"기부금",null,"법정기부금",null,null,null,null,null,null,"15%\n(30%)",null,null,null,null,{"$f":"IF(O64>=1,mc!$C$3,0)","v":0},null,null,null," 다. 연금계좌 세액공제: 연금계좌 납입액[연금저축계좌 납입액에 대해서는 연 400만원(총급여 1.2억원 또는 종합소득금액"]
[null,null,null,null,null,"지정기부금",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O65>=1,mc!$C$3,0)","v":0},null,null,null,"      1억원 초과자의 경우 300만원)의 한도를 적용하고, 연금저축계좌 납입액과 퇴직연금계좌 납입액을 합한 금액에 대해서"]
[null,null,null,"표준세액공제 ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(P14=TRUE,R6=0,R7=0),130000,IF(P14=FALSE,70000,0))","v":70000},null,null,{"$f":"IF(O66>=1,mc!$C$3,0)","v":"123-45-67890"},null,null,null,"     는 연 700만원의 한도를 적용] × 12%(종합소득금액이 4천만원 이하이거나 근로소득만 있는 근로자로 총급여 5천500만"]
[null,"납세조합세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O67>=1,mc!$C$3,0)","v":0},null,null,null,"     원 이하인 근로자의 경우에는 15%)"]
[null,"(5)「조세특례제한법」상 세액공제",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"라. 특별세액공제 "]
[null,"정치자금 기부금",null,null,"10만원 이하",null,null,null,null,null,null,null,"100/110",null,null,null,null,null,null,null,null,"1) 보험료 세액공제, 의료비 세액공제(난임시술비 20%), 교육비 세액공제 "]
[null,null,null,null,"10만원 초과",null,null,null,null,null,null,null,"15/100\n(25/100)",null,null,null,null,null,null,null,null,"2) 기부금 세액공제: 기부금명세서(별지 제45호서식)를 먼저 작성한 후 이 난을 적습니다. 사업소득의 필요경비에 산입하지 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    않은 기부금 중 기부금코드별로 다음의 공제한도 범위 내의 금액을 공제대상기부금으로 하되, 기부금명세서의 코드 10,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    40, 41의 기부금 공제액은 이 난에 적고, 코드 20, 42의 기부금 공제액은 「조세특례제한법」의 세액공제 란에 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    세액공제액은 사업소득금액을 계산할 때 필요경비에 산입한 기부금을 뺀 금액의 100분의 15(해당 금액이 2천만원을 "]
[null,"(6) 세액공제 합계 ((1) 「소득세법」 + (5) 「조세특례제한법」)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O49:Q67,O69:Q73)","v":70000},null,null,null,null,null,null,"    초과하는경우 그 초과분에 대해서는 100분의 30)에 해당하는 금액을 종합소득산출세액에서 공제합니다. 다만, 사업소득"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    또는 제62조에따라 원천징수세율을 적용받는 이자소득 및 배당소득에 대한 대통령령으로 정하는 산출세액은 제외합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    「조세특례제한법」 제76조에 따라 기부한 정치자금은 10만원까지는 100/110을, 10만원을 초과한 금액은 해당 금액의 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    15%(3천만원 초과 시 초과분에 대해서는 25%)를 세액공제합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," [공제대상 기부금]"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," [기부금종류별 공제한도]"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   ㉠ 법정기부금, 정치자금기부금: 종합소득금액 한도"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   ㉡ 우리사주조합기부금: [종합소득금액 – (법정기부금, 정치자금기부금 합계액)] × 30%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   ㉢ 지정기부금(종교단체기부금이 있는 경우): 아래 1과 2의 합계액"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - 종교단체기부금: [종합소득금액 – (법정기부금, 정치자금기부금, 우리사주조합기부금의 합계액)] × 10%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     - 종교단체외 지정기부금: [종합소득금액-(법정기부금, 정치자금기부금, 우리사주조합기부금의 합계액)] × 20%에 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"       해당하는금액과 종교단체외 지정기부금 중 적은 금액"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     ㉣ 지정기부금(종교단체기부금이 없는 경우): [종합소득금액 – (법정기부금, 정치자금기부금, 우리사주조합기부금의 합계"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"        액)] × 30%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3) 표준세액공제: 근로소득이 있는 거주자로서 특별소득공제 및 특별세액공제, 「조세특례제한법」상 월세세액공제를 신청하지"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    않은 사람(13만원), 「소득세법」상 성실사업자로서 의료비, 교육비공제를 신청하지 않은 사업자(12만원), 근로소득이 없는"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    거주자로서 종합소득금액이 있는 사람(7만원) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3. 「조세특례제한법」 제100조의18에 따라 동업기업에서 배분받은 세액공제금액과 세액감면금액을 각각 세액공제 또는 감면"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    받을 수 있습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. (2) 코드란: 납세자가 적지 않습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5. (3) 세액감면ㆍ세액공제란: 해당 세액감면 또는 세액공제 금액을 적습니다. 이월공제가 인정되는 세액공제의 경우 전 과세"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     기간에서 이월된 미공제액이 있는 때에는 그 금액을 포함하며, 해당 과세기간에 공제되지 않고 다음 과세기간으로 이월"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     되는 금액은 포함하지 않은 금액으로 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6. (4) 사업자등록번호란: 세액감면 또는 세액공제가 발생한 사업장의 사업자등록번호를 적습니다."]

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[]
[null,"■ 소득세법 시행규칙 [별지 제82호서식 부표] <개정 2018. 3. 21.>"]
[null,"총수입금액 및 필요경비명세서"]
[null,"(1) 주소지",null,null,null,{"$f":"mc!C4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"(2)전화번호",null,null,null,{"$f":"mc!C10","v":0}]
[null,"(3)성 명",null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"(4)생년월일",null,null,null,{"$f":"mc!C13","v":0}]
[null,"사업장",null,null,"(5)소 재 지",null,null,null,null,null,null,null,{"$f":"mc!C4","v":0}]
[null,null,null,null,"(6)업   종",null,null,null,null,null,null,null,{"$f":"mc!C5","v":0}]
[null,null,null,null,"(7)주업종코드",null,null,null,null,null,null,null,{"$f":"mc!C7","v":0}]
[null,null,null,null,"(8)사업자등록번호",null,null,null,null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,null,null,null,"(9)과세기간",null,null,null,null,null,null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,null,null,null,"(10)소득종류",null,null,null,null,null,null,null,{"$f":"mc!C14","v":40}]
[null,"장부상\n수입금액",null,null,"(11)매    출    액",null,null,null,null,null,null,null,{"$f":"'fs1'!G8","v":0}]
[null,null,null,null,"(12)기 타",null,null,null,null,null,null,null,{"$f":"'fs1'!G14","v":0}]
[null,null,null,null,"(13)수입금액 합계(11)+(12)",null,null,null,null,null,null,null,{"$f":"M13+M14","v":0}]
[null,"필  요  경  비",null,"매출원가","(14)기초재고액",null,null,null,null,null,null,null,{"$f":"'fs1'!G17","v":0}]
[null,null,null,null,"(15)당기 상품매입액\n     또는 제조비용( (24) )",null,null,null,null,null,null,null,{"$f":"'fs1'!G18","v":0}]
[]
[null,null,null,null,"(16)기말재고액",null,null,null,null,null,null,null,{"$f":"'fs1'!G19","v":0}]
[null,null,null,null,"(17)매출원가(14)+(15)-(16)",null,null,null,null,null,null,null,{"$f":"'fs1'!G16","v":0}]
[null,null,null,"제조비용","재료비","(18)기초 재고액",null,null,null,null,null,null,{"$f":"'fs1'!G22","v":0}]
[null,null,null,null,null,"(19)당기 매입액",null,null,null,null,null,null,{"$f":"'fs1'!G23","v":0}]
[null,null,null,null,null,"(20)기말 재고액",null,null,null,null,null,null,{"$f":"'fs1'!G24","v":0}]
[null,null,null,null,null,"(21)당기 재료비(18)+(19)-(20)",null,null,null,null,null,null,{"$f":"'fs1'!G21","v":0}]
[null,null,null,null,"(22)노무비"]
[null,null,null,null,"(23)경 비"]
[null,null,null,null,"(24)당기제조비용(21)+(22)+(23)",null,null,null,null,null,null,null,{"$f":"M24+M25+M26","v":0}]
[null,null,null,"일반관리비등","(25)급 료",null,null,null,null,null,null,null,{"$f":"'fs1'!G28:G30","v":0}]
[null,null,null,null,"(26)제 세 공 과 금",null,null,null,null,null,null,null,{"$f":"'fs1'!G40","v":0}]
[null,null,null,null,"(27)임   차   료",null,null,null,null,null,null,null,{"$f":"'fs1'!G33","v":0}]
[null,null,null,null,"(28)지 급 이 자",null,null,null,null,null,null,null,{"$f":"'fs1'!O39","v":0}]
[null,null,null,null,"(29)접   대   비",null,null,null,null,null,null,null,{"$f":"'fs1'!G45","v":0}]
[null,null,null,null,"(30)기   부   금",null,null,null,null,null,null,null,{"$f":"'fs1'!O43","v":0}]
[null,null,null,null,"(31)감 가 상 각 비",null,null,null,null,null,null,null,{"$f":"'fs1'!G41","v":0}]
[null,null,null,null,"(32)차 량 유 지 비",null,null,null,null,null,null,null,{"$f":"'fs1'!G51","v":0}]
[null,null,null,null,"(33)지 급 수 수 료",null,null,null,null,null,null,null,{"$f":"'fs1'!G53","v":0}]
[null,null,null,null,"(34)소  모  품  비",null,null,null,null,null,null,null,{"$f":"'fs1'!O8","v":0}]
[null,null,null,null,"(35)복 리 후 생 비",null,null,null,null,null,null,null,{"$f":"'fs1'!G31","v":0}]
[null,null,null,null,"(36)운    반    비",null,null,null,null,null,null,null,{"$f":"'fs1'!G50","v":0}]
[null,null,null,null,"(37)광 고 선 전 비",null,null,null,null,null,null,null,{"$f":"'fs1'!G48","v":0}]
[null,null,null,null,"(38)여 비 교 통 비",null,null,null,null,null,null,null,{"$f":"'fs1'!G32","v":0}]
[null,null,null,null,"(39)기          타",null,null,null,null,null,null,null,{"$f":"'fs1'!B56","v":0}]
[null,null,null,null,"(40)일반관리비등계\n( (25)~(39)의 합계",null,null,null,null,null,null,null,{"$f":"SUM(M28:S42)","v":0}]
[null,null,null,null,"(41)필요경비 합계(17)+(40)",null,null,null,null,null,null,null,{"$f":"M20+M43","v":0}]

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[]
[null,"■ 소득세법 시행규칙 [별지 제82호서식] <개정 2018. 3. 21.>"]
[null,"간편장부소득금액계산서",null,null,null,null,null,null,null,null,null,null,null,null,null,"(",{"$f":"ter!C4","v":2021},null,null,"귀속",null,")"]
[null,"(1)주소지",null,null,null,{"$f":"mc!C4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(2)전화번호",null,null,null,null,{"$f":"mc!C10","v":0}]
[null,"(3)성명",null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(4)생년월일",null,null,null,null,{"$f":"mc!C13","v":0}]
[null,"사업장",null,null,null,"(5)소    재    지",null,null,null,null,null,null,{"$f":"mc!C4","v":0}]
[null,null,null,null,null,"(6)업          종",null,null,null,null,null,null,{"$f":"mc!C5","v":0}]
[null,null,null,null,null,"(7)주 업 종 코 드",null,null,null,null,null,null,{"$f":"mc!C7","v":0}]
[null,null,null,null,null,"(8)사업자등록번호",null,null,null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,null,null,null,null,"(9)과  세  기  간 ",null,null,null,null,null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,null,null,null,null,"(10)소  득  종  류",null,null,null,null,null,null,{"$f":"mc!C14","v":40}]
[null,"총수입금액",null,"(11)장부상 수입금액",null,null,null,null,null,null,null,null,{"$f":"'fs1'!G7","v":0}]
[null,null,null,"(12)수입금액에서 제외할 금액",null,null,null,null,null,null,null,null,{"$f":"'fs1'!O51","v":0}]
[null,null,null,"(13)수입금액에 가산할 금액",null,null,null,null,null,null,null,null,{"$f":"'fs1'!O20","v":0}]
[null,null,null,"(14)세무조정 후 수 입 금 액",null,null,null,null,null,null,null,null,{"$f":"M13-M14+M15","v":0}]
[null,"필요경비",null,"(15)장 부 상  필 요 경 비",null,null,null,null,null,null,null,null,{"$f":"'it3'!M44","v":0}]
[null,null,null,"(16)필요경비에서 제외할 금액"]
[null,null,null,"(17)필요경비에 가산할 금액"]
[null,null,null,"(18)세무조정 후 필요경비",null,null,null,null,null,null,null,null,{"$f":"M17-M18+M19","v":0}]
[null,"(19)차가감 소득금액",null,null,null,null,null,null,null,null,null,null,{"$f":"M16-M20","v":0}]
[null,"(20)기부금 한도초과액"]
[null,"(21)기부금이월액 중 필요경비 산입액"]
[null,"(22)해당 연도 소득금액",null,null,null,null,null,null,null,null,null,null,{"$f":"M21+M22-M23","v":0}]
[]
[null,"「소득세법」 제70조제4항제3호 단서 및 같은 법 시행령 제132조에 따라 간편장부소득금액계산서를 제출합니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q3+1","v":2022},null,null,"년",5,null,"월",null,null,"일"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"제출인",null,null,null,{"$f":"mc!C9","v":0},null,null,null,"(서명 또는 인)"]

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[]
[null,"사업소득명세서"]
[]
[null,"(1)소득구분코드",null,null,null,null,null,null,null,null,{"$f":"mc!C14","v":40}]
[null,"(2)일련번호",null,null,null,null,null,null,null,null,1]
[null,"(3)\n사업장",null,null,"소 재 지",null,null,null,null,null,{"$f":"mc!C4","v":0}]
[]
[null,null,null,null,"국내1/국외9",null,null,"소재지국코드",null,null,1,null,null,"KR"]
[null,"(4)상  호",null,null,null,null,null,null,null,null,{"$f":"mc!C2","v":"홍길동상사"}]
[null,"(5)사 업 자 등 록 번 호",null,null,null,null,null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,"(6)기 장 의 무",null,null,null,null,null,null,null,null,"복식부기의무자"]
[null,"(7)신 고 유 형 코 드",null,null,null,null,null,null,null,null,{"$f":"IF(K11=0,0,IF(K11=\"복식부기의무자\",11,20))","v":11},null,null,null,null,null,{"$f":"IF(Q11=0,0,IF(Q11=\"복식부기의무자\",11,20))","v":0},null,null,null,null,null,{"$f":"IF(W11=0,0,IF(W11=\"복식부기의무자\",11,20))","v":0}]
[null,"(8)주  업  종  코  드",null,null,null,null,null,null,null,null,{"$f":"mc!C7","v":0}]
[null,"(9)총  수  입  금  액",null,null,null,null,null,null,null,null,{"$f":"'it4'!M16","v":0}]
[null,"(10)필    요    경    비",null,null,null,null,null,null,null,null,{"$f":"'it4'!M20","v":0}]
[null,"(11)소 득 금 액 ( (9)-(10) )",null,null,null,null,null,null,null,null,{"$f":"K14-K15","v":0}]
[null,"(12)과 세 기 간 개 시 일",null,null,null,null,null,null,null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,"(13)과 세 기 간 종 료 일",null,null,null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,"(14)대표\n공동사업자",null,null,null,"성   명"]
[null,null,null,null,null,"주민등록번호"]
[null,"(15)\n특수 관계인",null,null,null,"성   명"]
[null,null,null,null,null,"주민등록번호"]
[null,null,null,null,null,"성   명"]
[null,null,null,null,null,"주민등록번호"]
[null,null,null,null,null,"성   명"]
[null,null,null,null,null,"주민등록번호"]
[null,"부동산 임대소득 명세"]
[null,"구  분",null,null,null,null,null,null,"(16)주택수(개)",null,null,null,null,"(17)수입금액",null,null,null,null,"(18)필요경비",null,null,null,null,"(19)소득금액"]
[null,"주택 외 임대소득(상가, 토지 등)"]
[null,"주택임대소득"]
[null,"합   계"]
[null,"사업소득에 대한 원천징수 및 납세조합징수 세액"]
[null,"(20)\n일련번호",null,null,"원천징수의무자 또는 납세조합",null,null,null,null,null,null,null,null,null,null,null,"원천징수 또는 납세조합징수 세액"]
[null,null,null,null,"(21)상호(성명)",null,null,null,null,null,"(22)사업자등록번호\n(주민등록번호)",null,null,null,null,null,"(23)소득세",null,null,null,null,null,"(24)농어촌특별세"]

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[]
[null,"■ 소득세법 시행규칙 [별지 제46호서식] <개정 2015.3.13.>"]
[null,"조 정 계 산 서"]
[null,"(1) 상 호",null,null,null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,null,"(2) 사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,"(3) 성 명",null,null,null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,null,"(4) 생년월일",null,null,null,null,{"$f":"mc!C13","v":0}]
[null,"(5) 업 태",null,null,null,null,{"$f":"mc!C5","v":0},null,null,null,null,null,null,"(6) 종 목",null,null,null,null,{"$f":"mc!C6","v":0}]
[null,"(7) 과세기간",null,null,null,null,{"$f":"ter!C14","v":"2021-01-01"},null,null,null,null,null,null,"(8) 주업종코드",null,null,null,null,{"$f":"mc!C7","v":0}]
[null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,"(9) 소득구분",null,null,null,null,"30 부동산임대업에서 발생한 사업소득               40 그 밖의 사업소득  "]
[]
[null,"구        분",null,null,null,null,null,null,null,null,null,"금         액"]
[null,"(10) 결 산 서 상  당 기 순 이 익",null,null,null,null,null,null,null,null,null,{"$f":"'fs1'!O19","v":0}]
[null,"소득조정\n금   액",null,null,"(11)총수입금액산입 및\n      필요경비불산입",null,null,null,null,null,null,{"$f":"'fs1'!O20","v":0}]
[null,null,null,null,"(12)필요경비산입 및\n      총수입금액불산입",null,null,null,null,null,null,{"$f":"'fs1'!O38","v":0}]
[null,"(13) 차가감소득( (10)+(11)-(12) )",null,null,null,null,null,null,null,null,null,{"$f":"L12+L13-L14","v":0}]
[null,"(14) 기부금한도초과액"]
[null,"(15) 기부금이월액 중 필요경비 산입액"]
[null,"(16) 해당 과세기간소득( (13)+(14)-(15) )",null,null,null,null,null,null,null,null,null,{"$f":"L15+L16-L17","v":0}]
[]
[null,"세    무    대    리    인"]
[null,"(17) 성 명",null,null,null,null,null,null,"(18) 전화번호",null,null,null,null,null,null,null,"(19) 대리구분",null,null,"1. 기장    2. 신고"]
[null,"(20) 관리번호",null,null,null,null,null,null,null,null,null,null,"(21) 조정반번호"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C4+1","v":2022},null,"년",5,"월",null,"일"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"신 고 인",null,null,{"$f":"mc!C9","v":0},null,null," (서명 또는 인)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"세무대리인",null,null,null,null,null," (서명 또는 인)"]
[]
[null,"세무서장",null,null,null,null,null,null,"귀하"]

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[]
[null,"[별지 제52호서식(2)] <신설 2010.4.30>"]
[null,"조정후 총수입금액명세서"]
[null,"성 명",null,null,{"$f":"mc!C9","v":0},null,null,null,"사업자등록번호",null,null,null,null,{"$f":"mc!C3","v":"123-45-67890"},null,null,null,null,null,"과 세\n기 간",null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,"1. 업종별 수입금액명세서"]
[null,"(1) 업 태",null,null,"(2) 종 목",null,null,null,"코드",null,"(3) 업종코드",null,null,"총  수  입  금  액"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"(4) 계\n( (5)+(6)+(7) )",null,null,null,"내   수",null,null,null,null,null,null,null,"(7) 수 출"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(5) 국내생산품",null,null,null,"(6) 수입상품"]
[null,{"$f":"mc!C5","v":0},null,null,{"$f":"mc!C6","v":0},null,null,null,"01",null,{"$f":"mc!C7","v":0},null,null,{"$f":"SUM(R10:AC10)","v":0},null,null,null,{"$f":"M30","v":0}]
[null,null,null,null,null,null,null,null,"02",null,null,null,null,{"$f":"SUM(R11:AC11)","v":0}]
[null,null,null,null,null,null,null,null,"03",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"04",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"05",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"06",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"07",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"08",null,null,null,null,0]
[null,null,null,null,null,null,null,null,"09",null,null,null,null,0]
[null,"기     타",null,null,null,null,null,null,"10",null,null,null,null,0]
[null,"합     계",null,null,null,null,null,null,99,null,null,null,null,{"$f":"SUM(N10:Q19)","v":0},null,null,null,{"$f":"SUM(R10:U19)","v":0},null,null,null,{"$f":"SUM(V10:Y19)","v":0},null,null,null,{"$f":"SUM(Z10:AC19)","v":0}]
[null,"2. 부가가치세 과세표준 등과 총수입금액 차액 검토"]
[null,"구     분",null,null,null,null,null,null,null,null,null,null,"금   액",null,null,null,"총수입금액 조정내역"]
[null,"부가가치세 과세표준",null,null,null,null,null,"(8) 일  반",null,null,null,null,{"$f":"'fs1'!G7","v":0},null,null,null,"(16)\n증가",null,"과   목",null,null,null,"금   액",null,null,null,"적  요"]
[null,null,null,null,null,null,null,"(9) 영세율",null,null,null,null,null,null,null,null,null,null,"영업외 수익",null,null,null,{"$f":"'fs1'!O20","v":0}]
[null,null,null,null,null,null,null,"(10) 계 ( (8)+(9) )",null,null,null,null,{"$f":"M23+M24","v":0}]
[null,"(11) 면세사업수입금액"]
[null,"(12) 합계 ( (10)+(11) )",null,null,null,null,null,null,null,null,null,null,{"$f":"M25+M26","v":0},null,null,null,"(17)\n감소",null,"과   목",null,null,null,"금   액",null,null,null,"적  요"]
[null,"총수입금액조정",null,null,null,null,null,"(13) 증 가",null,null,null,null,{"$f":"SUM(W24:Z26)","v":0},null,null,null,null,null,"영업외 비용",null,null,null,{"$f":"'fs1'!O51","v":0}]
[null,null,null,null,null,null,null,"(14) 감 소",null,null,null,null,{"$f":"SUM(W28:Z30)","v":0}]
[null,"(15) 조정후총수입금액 ( (12)+(13)-(14)=(4) )",null,null,null,null,null,null,null,null,null,null,{"$f":"M27+M28-M29","v":0}]

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[]
[null,"종합소득금액 및 결손금ㆍ이월결손금공제명세서"]
[null,"구     분",null,null,null,null,null,null,"(1)\n소 득 별\n소득금액",null,null,null,"(2)\n부동산임대업\n외의 사업소득\n(주택임대업 포함)\n결손금공제금액",null,null,null,null,"이월결손금 공제금액",null,null,null,null,null,null,null,null,null,"(5)\n결손금ㆍ이월\n결손금공제 후\n소득금액",null,null,null,null,null,null,"종합소득금액 및 결손금ㆍ이월결손금공제명세서 작성방법"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(3)부동산임대업\n외의 사업소득\n(주택임대업 포함)\n이월결손금\n공제금액",null,null,null,null,"(4)부동산임대업\n의 사업소득\n(주택임대업 제외) \n이월결손금\n공제금액",null,null,null,null,null,null,null,null,null,null,null,"1. (1)소득별 소득금액란: 소득의 구분별로 다음과 같은 방법으로 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    가.이자소득금액란: 이자소득명세서의 (5)이자소득금액의 합계액"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    나.배당소득금액란: 배당소득명세서의 (8)배당소득금액의 합계액에서 「소득세법」 제17조제1항제8호에 따른 출자공동"]
[null,"이자소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I7-M7-R7-W7","v":0},null,null,null,null,null,null,"       사업자의 배당소득을 제외한 금액"]
[null,"배당소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I8-M8-R8-W8","v":0},null,null,null,null,null,null,"    다.출자공동사업자의 배당소득금액란: 「소득세법」 제17조제1항제8호에 따른 출자공동사업자의 배당소득금액의 합계액"]
[null,"출자공동사업자의\n배당소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"    라.부동산임대업(주택임대업 제외)의 사업소득금액란: 사업소득명세서의 소득구분코드가 ‘30’과 ‘31’인 소득의 (11)소득금"]
[null,"부동산임대업의 사업소득\n금액(주택임대업 제외)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"       액란의 합계액.다만, 합계액이 결손(－)인 경우에는 \"0\"으로 적고, 그 결손금은  이월결손금명세서의 부동산임대업(주택"]
[null,"부동산임대업 외의사업소\n득금액(주택임대업 포함)",null,null,null,null,null,null,{"$f":"'it5'!K16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I11<=0,0,I11-M11-R11-W11)","v":0},null,null,null,null,null,null,"       임대업 제외)의 사업소득금액의 이월결손금 발생금액((2))란에 적습니다."]
[null,"근로소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I12-M12-R12-W12","v":0},null,null,null,null,null,null,"    마.부동산임대업 외의 사업소득금액란(주택임대업 포함): 사업소득명세서의 소득구분코드가 ‘32’,‘40’,‘41’인 소득의"]
[null,"연금소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I13-M13-R13-W13","v":0},null,null,null,null,null,null,"        (11)소득금액란의 합계액"]
[null,"기타소득금액",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"     바.근로소득금액, 연금소득금액, 기타소득금액란: 근로소득ㆍ연금소득ㆍ기타소득명세서의 각 소득별 (7)소득금액란의 \n          합계액"]
[null,"합        계\n(종합소득금액)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M7:Q14)","v":0},null,null,null,null,{"$f":"SUM(R7:V14)","v":0},null,null,null,null,{"$f":"SUM(W7:AA14)","v":0},null,null,null,null,{"$f":"SUM(AB7:AF14)","v":0},null,null,null,null,null,null,"2. (2)부동산임대업 외의 사업소득(주택임대업 포함) 결손금 공제금액란: 부동산임대업 외의 사업소득금액(주택임대업 포함)"]
[null,"이월결손금명세서",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    이 결손(－)인 경우에는 그 결손금액을 부동산임대업의 사업소득금액(주택임대업 제외)ㆍ근로소득금액ㆍ연금소득금액ㆍ\n    기타소득금액과 종합과세되는 이자소득금액ㆍ배당소득금액(원천징수세율이 적용되는 이자ㆍ배당소득금액에서는 공제\n    불가)에서 순차로 공제합니다. 부동산임대업 외의 사업소득(주택임대업 포함)의 결손금 또는 이월결손금을 배당소득이나"]
[null,"구  분",null,null,null,"이월결손금 발생명세",null,null,null,null,null,null,null,"(3)\n전기까지\n공 제 액",null,null,null,"당기 공제액",null,null,null,null,null,null,null,null,null,null,"(7)\n합  계",null,null,null,null,null,"    이자소득에서 공제할 것인지 여부 및 그 공제할 금액은 「소득세법」 제45조제5항에 따라 납세자가 결정합니다."]
[null,null,null,null,null,"(1)\n발생과세기간",null,null,null,"(2)\n발생금액",null,null,null,null,null,null,null,"(4)\n당기 공제액",null,null,null,"(5)\n소급공제액",null,null,"(6)\n그 밖의\n공제액",null,null,null,null,null,null,null,null,null,"3.(3)부동산임대업 외의 사업소득(주택임대업 포함) 이월결손금 공제금액란: 부동산임대업 외의 사업소득(주택임대업 포함)\n   의  이월결손금이 있는 경우에는 그 이월결손금을 부동산임대업 외의 사업소득금액(주택임대업 포함)ㆍ부동산임대업의"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   사업소득금액(주택임대업 제외)ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과 종합과세되는 이자소득금액ㆍ배당소득\n   금액(원천징수세율이 적용되는 이자ㆍ배당소득 금액에서는 공제 불가)에서 순차로 공제합니다."]
[null,"부 동 산\n임대업 의\n사업소득\n(주택임대업\n제외)\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J20-N20-R20-V20-Y20","v":0},null,null,null,null,null,"4.(4)부동산임대업의 사업소득(주택임대업 제외) 이월결손금 공제금액란: 부동산임대업의 사업소득(주택임대업 제외)에서 \n   공제하는 부동산임대업의 사업소득 이월결손금을 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J21-N21-R21-V21-Y21","v":0},null,null,null,null,null,"5.(5)결손금ㆍ이월결손금 공제 후 소득금액란: ((1)－(2)－(3)－(4))의 방법으로 산정한 금액을 적습니다. 다만, 부동산임대업\n   (주택임대업 제외) 외의 사업소득금액이 음수(－)인 경우(부동산임대업(주택임대업 제외) 외의 사업소득의 결손금을 (2)와"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"    같이 다른 소득금액에서 공제한 후에도 결손금이 남는 경우를 말합니다)에는 \"0\"으로 적고, 그 남은 결손금은 이월결손금\n    명세서의 부동산임대업(주택임대업 제외) 외의 사업소득의 (2)이월결손금 발생금액란에 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"   이월결손금명세서 작성방법"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"1.(1)발생과세기간란ㆍ(2)발생금액란: 직전 10개 과세기간(2008년 이전 과세기간에 발생한 이월결손금은 직전 5개 과세\n   기간)과 해당과세기간에 발생한 이월결손금을 과세기간별로 차례대로 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"2.(3)전기까지 공제액란: 직전 과세기간까지 공제한 금액을 적습니다.\n3.(4)당기 공제액란: 당기에 공제한 금액을 적습니다. 먼저 발생한 이월결손금부터 순차로 공제합니다(당기 공제액의 "]
[null,"부 동 산\n임대업 외의\n사업소득\n(주택임대업\n포함)\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"   합계액은종합소득금액 및 결손금ㆍ이월결손금공제명세서 (4)란 또는 (3)란의 합계액과 같습니다).\n4.(5)소급공제액란: 「조세특례제한법 시행령」 제2조에 따른 중소기업자가 해당 과세기간에 발생한 결손금을 「소득세법」\n   제85"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"   제85조의2에 따라 소급공제하는 경우 그 소급공제하는 금액[결손금소급공제세액환급신청서(별지 제40호의4서식)의\n    (12)소급공제를 받으려는 이월결손금을 말합니다]을 적습니다."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"5. (6)그 밖의 공제액란: 이월결손금을 자산수증익 및 채무면제익으로 보전(충당)한 경우 그 금액을 적습니다.\n6.(7)잔액란: 이월결손금 발생금액 중 당기까지 공제하고 남은 잔액을 ((2)－(3)－(4)－(5)－(6))의 방법으로 산정하여 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,"   적습니다.\n"]
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[]
[null,"■ 소득세법 시행규칙 [별지 제10호의3서식]"]
[null,"기장세액공제신청서"]
[null,"신청인",null,null,null,"(1) 상  호",null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,"(2) 사업자등록번호",null,null,null,{"$f":"mc!C3","v":"123-45-67890"}]
[null,null,null,null,null,"(3) 성  명",null,null,{"$f":"mc!C9","v":0},null,null,null,null,null,"(4) 주민등록번호",null,null,null,{"$f":"mc!C8","v":0}]
[null,null,null,null,null,"(5) 주  소",null,null,{"$f":"mc!C4","v":0}]
[]
[null,"신청내용"]
[null,"(6) 과세기간",null,null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,"(7) 업태ㆍ종목",null,null,null,{"$f":"mc!C5","v":0},null,null,null,{"$f":"mc!C6","v":0},null,null,null,"(8) 총수입금액",null,null,null,null,{"$f":"'it7'!M30","v":0}]
[null,"공제세액 계산",null,null,null,"(9) 종  합  소  득  금  액",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'it8'!AB15","v":0}]
[null,null,null,null,null,"(10) 기  장  소  득  금  액",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'it5'!K16","v":0}]
[null,null,null,null,null,"(11) 종 합 소 득 산 출 세 액",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'it1'!P24","v":0}]
[null,null,null,null,null,"(12) 공제대상세액((10)/(9)×(11)×20%)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S14=0,0,(S13/S12*S14)*0.2)","v":0}]
[null,null,null,null,null,"(13) 공   제   한   도   액 ",null,null,null,null,null,null,null,null,null,null,null,null,1000000]
[null,null,null,null,null,"(14) 공제할 세액((12) 또는 (13) 중 작은금액)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S15>=S16,S16,S15)","v":0}]
[]
[null,"「소득세법」 제56조의2 및 같은 법 시행령 제116조의3제3항에 따라 기장세액공제신청서를 제출합니다."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C4+1","v":2022},null,"년",5,"월",null,"일"]
[null,null,null,null,null,null,null,null,null,null,null,null,"신청인",null,null,{"$f":"mc!C9","v":0},null,null," (서명 또는 인)"]
[]
[]
[null,null,null,null,null,null,"세무서장 귀하"]

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[]
[null,"■ 소득세법 시행규칙 [별지 제40호의7서식] <개정 2014.3.14>"]
[null,"    표준손익계산서"]
[null,"상호",{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,"사업자\n등록번호",null,{"$f":"mc!C3","v":"123-45-67890"},null,null,"과세",{"$f":"ter!C18","v":"2021-01-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"기간",{"$f":"ter!C21","v":"2021-12-31"}]
[null,"계 정 과 목",null,null,null,"코드","금  액",null,null,"계 정 과 목",null,null,null,"코드","금  액"]
[null,"Ⅰ.매출액",null,null,null,"01",{"$f":"SUM(G8:I14)","v":0},null,null,"27. 경상개발비",null,null,null,50,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"경상개발비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"경상개발비\")","v":0}]
[null,"1. 상품매출",null,null,null,"02",{"$f":"SUMIFS(매출공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매출\",거래내용,\"상품매출\")","v":0},null,null,"28. 소모품비",null,null,null,51,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"소모품비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"소모품비\")","v":0}]
[null,"2. 제품매출",null,null,null,"03",null,null,null,"29. 의약품비",null,null,null,52,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"의약품비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"의약품비\")","v":0}]
[null,"3. 공사수입",null,null,null,"04",null,null,null,"30. 의료소모품비",null,null,null,53,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"의료소모품비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"의료소모품비\")","v":0}]
[null,"4. 분양수입",null,null,null,"05",null,null,null,"31. 경영위탁수수료(프랜차이즈 수수료 포함)",null,null,null,54,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"경영위탁수수료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"경영위탁수수료\")","v":0}]
[null,"5. 임대수입",null,null,null,"06",{"$f":"SUMIFS(매출공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매출\",거래내용,\"임대료수입\")","v":0},null,null,"32. 외주용역비",null,null,null,55,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"외주용역비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"외주용역비\")","v":0}]
[null,"6. 서비스수입",null,null,null,"07",null,null,null,"33. 인적용역비",null,null,null,56,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"인적용역비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"인적용역비\")","v":0}]
[null,"7. 기타",null,null,null,"08",{"$f":"SUMIFS(매출공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매출\",거래내용,\"기타수입\")","v":0},null,null,"34. 기타 소계 (①+②+③+④)",null,null,null,57,{"$f":"SUM(O15:Q18)","v":0}]
[null,"Ⅱ.매출원가",null,null,null,"09",{"$f":"G16+G21","v":0},null,null,"①",null,null,null,58]
[null,"1.상품매출원가 (①+②-③-④)",null,null,null,"10",{"$f":"G17+G18-G19-G20","v":0},null,null,"② ",null,null,null,59]
[null,"① 기초재고액",null,null,null,"11",null,null,null,"③ ",null,null,null,60]
[null,"② 당기매입액",null,null,null,"12",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"상품매입\")+'vat6'!O15","v":0},null,null,"④ 기타",null,null,null,61]
[null,"③ 기말재고액",null,null,null,"13",null,null,null,"Ⅴ.영업손익(Ⅲ－Ⅳ)",null,null,null,62,{"$f":"G26-G27","v":0}]
[null,"④ 타계정대체액",null,null,null,"14",null,null,null,"Ⅵ.영업외수익",null,null,null,63,{"$f":"SUM(O21:Q33)","v":0}]
[null,"2. 제조ㆍ공사ㆍ분양ㆍ기타원가",null,null,null,"15",{"$f":"G22+G23-G24-G25","v":0},null,null,"1. 이자수익",null,null,null,64]
[null,"① 기초재고액",null,null,null,"16",null,null,null,"2. 배당금수익",null,null,null,65]
[null,"② 당기총원가",null,null,null,"17",null,null,null,"3. 외환차익",null,null,null,66]
[null,"③ 기말재고액",null,null,null,"18",null,null,null,"4. 외화환산이익",null,null,null,67]
[null,"④ 타계정대체액",null,null,null,"19",null,null,null,"5. 단기투자자산 처분이익",null,null,null,68]
[null,"Ⅲ.매출총이익 (Ⅰ－Ⅱ)",null,null,null,"20",{"$f":"G7-G15","v":0},null,null,"6. 투자자산 처분이익",null,null,null,69]
[null,"Ⅳ.판매비와 관리비",null,null,null,"21",{"$f":"SUM(G28:I45,G48:I55,O7:Q14)","v":0},null,null,"7. 유ㆍ무형자산 처분이익",null,null,null,70]
[null,"1.급여와 임금ㆍ제수당",null,null,null,"22",{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"급여와 임금/제수당\")","v":0},null,null,"8. 판매장려금",null,null,null,71]
[null,"2. 일용급여",null,null,null,"23",{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"일용급여\")","v":0},null,null,"9. 국고보조금",null,null,null,72]
[null,"3. 퇴직급여(충당부채 전입ㆍ환입액 포함)",null,null,null,"24",{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"퇴직급여\")","v":0},null,null,"10. 보험차익",null,null,null,73]
[null,"4. 복리후생비",null,null,null,"25",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"복리후생비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"복리후생비\")","v":0},null,null,"11. 충당금ㆍ준비금 환입액",null,null,null,74]
[null,"5. 여비교통비",null,null,null,"26",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"여비교통비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"여비교통비\")","v":0},null,null,"12. 전기오류수정이익",null,null,null,75]
[null,"6. 임차료",null,null,null,"27",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"임차료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"임차료\")","v":0},null,null,"13. 기타 소계 (①+②+③+④)",null,null,null,76,{"$f":"SUM(O34:Q37)","v":0}]
[null,"7. 통신비",null,null,null,"28",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"통신비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"통신비\")","v":0},null,null,"①신용카드발행공제세액",null,null,null,77,{"$f":"'vat1'!L127","v":0}]
[null,"8. 전력비",null,null,null,"29",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"전력비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"전력비\")","v":0},null,null,"②홈텍스조회 수입금액가감",null,null,null,78,{"$f":"SUMIFS(거래금액,거래구분,\"기타등록\",거래내용,\"수입금액가감\")","v":0}]
[null,"9. 가스ㆍ수도비",null,null,null,"30",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"가스비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"가스비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"수도비\")","v":0},null,null,"③",null,null,null,79]
[null,"10. 유류비",null,null,null,"31",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"유류비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"유류비\")","v":0},null,null,"④ 기타",null,null,null,80]
[null,"11. 보험료",null,null,null,"32",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"보험료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"보험료\")","v":0},null,null,"Ⅶ.영업외비용",null,null,null,81,{"$f":"SUM(O39:Q51)","v":0}]
[null,"12. 리스료",null,null,null,"33",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"리스료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"리스료\")","v":0},null,null,"1. 이자비용",null,null,null,82,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"이자비용\")","v":0}]
[null,"13. 세금과공과",null,null,null,"34",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"세금과공과\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"세금과공과\")","v":0},null,null,"2. 외환차손",null,null,null,83,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"외환차손\")","v":0}]
[null,"14. 감가상각비",null,null,null,"35",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"감가상각비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"감가상각비\")","v":0},null,null,"3. 외화환산손실",null,null,null,84,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"외화환산손실\")","v":0}]
[null,"15. 무형자산상각비",null,null,null,"36",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"무형자산상각비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"무형자산상각비\")","v":0},null,null,"4. 기타 대손상각비(충당금전입액 포함)",null,null,null,85,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"기타 대손상각비\")","v":0}]
[null,"16. 수선비",null,null,null,"37",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"수선비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"수선비\")","v":0},null,null,"5. 기부금",null,null,null,86,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"기부금\")","v":0}]
[null,"17. 건물관리비",null,null,null,"38",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"건물관리비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"건물관리비\")","v":0},null,null,"6. 단기투자자산 처분손실 ",null,null,null,87,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"단기투자자산 처분손실\")","v":0}]
[null,"18. 접대비 (①+②)",null,null,null,"39",{"$f":"G46+G47","v":0},null,null,"7. 투자자산 처분손실",null,null,null,88,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"투자자산 처분손실\")","v":0}]
[null,"① 해외접대비",null,null,null,"40",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"해외접대비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"해외접대비\")","v":0},null,null,"8. 유ㆍ무형자산 처분손실",null,null,null,89,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"유/무형자산 처분손실\")","v":0}]
[null,"② 국내접대비 ",null,null,null,"41",{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"국내접대비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"국내접대비\")","v":0},null,null,"9. 재고자산 감모손실",null,null,null,90,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"재고자산 감모손실\")","v":0}]
[null,"19. 광고선전비",null,null,null,42,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"광고선전비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"광고선전비\")","v":0},null,null,"10. 재해손실",null,null,null,91,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"재해손실\")","v":0}]
[null,"20. 도서인쇄비",null,null,null,43,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"도서인쇄비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"도서인쇄비\")","v":0},null,null,"11. 충당금ㆍ준비금 전입액",null,null,null,92,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"충당금/준비금 전입액\")","v":0}]
[null,"21. 운반비",null,null,null,44,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"운반비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"운반비\")","v":0},null,null,"12. 전기오류수정손실",null,null,null,93,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"전기오류수정손실\")","v":0}]
[null,"22. 차량유지비",null,null,null,45,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"차량유지비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"차량유지비\")","v":0},null,null,"13. 기타 소계 (①+②+③+④)",null,null,null,94,{"$f":"SUM(O52:Q55)","v":0}]
[null,"23. 교육훈련비",null,null,null,46,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"교육훈련비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"교육훈련비\")","v":0},null,null,"① 홈텍스조회 수입금액감소",null,null,null,95,{"$f":"SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"기타등록\",거래내용,\"수입금액감소\",세액구분,\"기타\")","v":0}]
[null,"24. 지급수수료",null,null,null,47,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"지급수수료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"지급수수료\")","v":0},null,null,"② ",null,null,null,96]
[null,"25. 판매수수료",null,null,null,48,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"판매수수료\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"판매수수료\")","v":0},null,null,"③ ",null,null,null,97]
[null,"26. 대손상각비(충당금 전입ㆍ환입액 포함)",null,null,null,49,{"$f":"SUMIFS(매입공급가,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"매입\",거래내용,\"대손상각비\")+SUMIFS(거래금액,일자,\">=\"&N4,일자,\"<=\"&N5,거래구분,\"비용\",거래내용,\"대손상각비\")","v":0},null,null,"④ 기타 ",null,null,null,98]
[null,{"$f":"SUM(G34:G39,G42:G44,G49,G52,G54:G55,O7,O10:O14,O40:O42,O44:O51)","v":0},null,null,null,null,null,null,null,"Ⅷ.당기순손익(Ⅴ＋Ⅵ－Ⅶ)",null,null,null,99,{"$f":"O19+O20-O38","v":0}]

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[]
[null,"■ 소득세법 시행규칙 [별지 제40호의6서식] <개정 2014.3.14>"]
[null,"표준재무상태표"]
[null,"상 호",null,null,null,{"$f":"mc!C2","v":"홍길동상사"},null,null,null,null,null,null,"사업자\n등록번호",null,null,{"$f":"mc!C3","v":"123-45-67890"},null,null,null,null,"대상\n과세기간",null,null,{"$f":"ter!C14","v":"2021-01-01"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ter!C15","v":"2021-12-31"}]
[null,"계  정  과  목",null,null,null,null,null,"코 드",null,"금   액",null,null,null,null,"계 정 과 목",null,null,null,null,null,null,"코 드",null,"금   액"]
[null,"Ⅰ. 유동자산",null,null,null,null,null,"01",null,{"$f":"J8+J24","v":20000000},null,null,null,null,"(9) 비품",null,null,null,null,null,null,"47"]
[null,"1. 당좌자산",null,null,null,null,null,"02",null,{"$f":"SUM(J9:N12,J16:N18,J22:N23)","v":20000000},null,null,null,null,"(10) 건설 중인 자산",null,null,null,null,null,null,"48"]
[null,"(1) 현금 및 현금성자산",null,null,null,null,null,"03",null,{"$f":"'fs3'!B10","v":20000000},null,null,null,null,"(11) 기타",null,null,null,null,null,null,"49"]
[null,"(2) 단기금융상품",null,null,null,null,null,"04",null,null,null,null,null,null,"3. 무형자산",null,null,null,null,null,null,"50",null,{"$f":"SUM(X11:AB14)","v":0}]
[null,"(3) 단기투자증권",null,null,null,null,null,"05",null,null,null,null,null,null,"(1) 영업권",null,null,null,null,null,null,"51"]
[null,"(4) 단기대여금",null,null,null,null,null,"06",null,{"$f":"SUM(J13:N15)","v":0},null,null,null,null,"(2) 산업재산권 (특허권, 상표권 등)",null,null,null,null,null,null,"52"]
[null,"① 관계회사",null,null,null,null,null,"07",null,null,null,null,null,null,"(3) 개발비",null,null,null,null,null,null,"53"]
[null,"② 임원 및 종업원",null,null,null,null,null,"08",null,null,null,null,null,null,"(4) 기타",null,null,null,null,null,null,"54"]
[null,"③ 기타",null,null,null,null,null,"09",null,{"$f":"'fs3'!B13","v":0},null,null,null,null,"4. 기타 비유동자산",null,null,null,null,null,null,"55",null,{"$f":"SUM(X16:AB21)","v":0}]
[null,"(5) 매출채권",null,null,null,null,null,"10",null,null,null,null,null,null,"(1) 장기매출채권",null,null,null,null,null,null,"56"]
[null,"(6) 선급금",null,null,null,null,null,"11",null,null,null,null,null,null,"(2) 장기선급금",null,null,null,null,null,null,"57"]
[null,"(7) 미수금",null,null,null,null,null,"12",null,{"$f":"SUM(J19:N21)","v":0},null,null,null,null,"(3) 장기미수금",null,null,null,null,null,null,"58"]
[null,"① 공사미수금",null,null,null,null,null,"13",null,null,null,null,null,null,"(4) 임차보증금",null,null,null,null,null,null,"59"]
[null,"② 분양미수금",null,null,null,null,null,"14",null,null,null,null,null,null,"(5) 기타보증금",null,null,null,null,null,null,"60"]
[null,"③ 기타",null,null,null,null,null,"15",null,null,null,null,null,null,"(6) 기타",null,null,null,null,null,null,"61"]
[null,"(8) 선급비용",null,null,null,null,null,"16",null,null,null,null,null,null,"자산 총계(Ⅰ+Ⅱ)",null,null,null,null,null,null,"62",null,{"$f":"J7+J35","v":20000000}]
[null,"(9) 기타",null,null,null,null,null,"17",null,null,null,null,null,null,"Ⅰ. 유동부채",null,null,null,null,null,null,"63",null,{"$f":"SUM(X24:AB32)","v":0}]
[null,"2. 재고자산",null,null,null,null,null,"18",null,{"$f":"SUM(J25:N34)","v":0},null,null,null,null,"1. 단기차입금",null,null,null,null,null,null,"64"]
[null,"(1) 상품",null,null,null,null,null,"19",null,null,null,null,null,null,"2. 매입채무",null,null,null,null,null,null,"65"]
[null,"(2) 제품",null,null,null,null,null,"20",null,null,null,null,null,null,"3. 선수금",null,null,null,null,null,null,"66"]
[null,"(3) 반제품 및 재공품",null,null,null,null,null,"21",null,null,null,null,null,null,"4. 미지급금 ",null,null,null,null,null,null,"67"]
[null,"(4) 원재료",null,null,null,null,null,"22",null,null,null,null,null,null,"5. 예수금",null,null,null,null,null,null,"68",null,{"$f":"'fs3'!Q65","v":0}]
[null,"(5) 부재료",null,null,null,null,null,"23",null,null,null,null,null,null,"6. 미지급비용",null,null,null,null,null,null,"69"]
[null,"(6) 미착상품 (미착재료)",null,null,null,null,null,"24",null,null,null,null,null,null,"7. 유동성장기부채",null,null,null,null,null,null,"70"]
[null,"(7) 건설용지",null,null,null,null,null,"25",null,null,null,null,null,null,"8. 유동성충당부채",null,null,null,null,null,null,"71"]
[null,"(8) 완성건물",null,null,null,null,null,"26",null,null,null,null,null,null,"9. 기타",null,null,null,null,null,null,"72"]
[null,"(9) 미성공사",null,null,null,null,null,"27",null,null,null,null,null,null,"Ⅱ. 비유동부채",null,null,null,null,null,null,"73",null,{"$f":"SUM(X34,X38:AB46)","v":0}]
[null,"(10) 기타",null,null,null,null,null,"28",null,null,null,null,null,null,"1. 장기차입금",null,null,null,null,null,null,"74",null,{"$f":"SUM(X35:AB37)","v":0}]
[null,"Ⅱ. 비유동자산 ",null,null,null,null,null,"29",null,{"$f":"J36+J44+X10+X15","v":0},null,null,null,null,"① 관계회사",null,null,null,null,null,null,"75"]
[null," 1. 투자자산",null,null,null,null,null,"30",null,{"$f":"SUM(J37:N39,J43)","v":0},null,null,null,null,"② 임원 및 종업원",null,null,null,null,null,null,"76"]
[null,"(1) 장기금융상품",null,null,null,null,null,"31",null,null,null,null,null,null,"③ 기타",null,null,null,null,null,null,"77"]
[null,"(2) 장기투자증권",null,null,null,null,null,"32",null,null,null,null,null,null,"2. 장기매입채무",null,null,null,null,null,null,"78"]
[null,"(3) 장기대여금",null,null,null,null,null,"33",null,{"$f":"SUM(J40:N42)","v":0},null,null,null,null,"3. 장기선수금",null,null,null,null,null,null,"79"]
[null,"① 관계회사",null,null,null,null,null,"34",null,null,null,null,null,null,"4. 장기미지급금",null,null,null,null,null,null,"80"]
[null,"② 임원 및 종업원",null,null,null,null,null,"35",null,null,null,null,null,null,"5. 임대보증금",null,null,null,null,null,null,"81"]
[null,"③ 기타",null,null,null,null,null,"36",null,null,null,null,null,null,"6. 기타보증금",null,null,null,null,null,null,"82"]
[null,"(4) 기타",null,null,null,null,null,"37",null,null,null,null,null,null,"7. 퇴직급여충당부채 ",null,null,null,null,null,null,"83"]
[null,"2. 유형자산",null,null,null,null,null,"38",null,{"$f":"SUM(J45:N52,X7:AB9)","v":0},null,null,null,null,"8. 기타충당부채 ",null,null,null,null,null,null,"84"]
[null,"(1) 토지",null,null,null,null,null,"39",null,null,null,null,null,null,"9. 제준비금",null,null,null,null,null,null,"85"]
[null,"(2) 건물 ",null,null,null,null,null,"40",null,null,null,null,null,null,"10. 기타",null,null,null,null,null,null,"86"]
[null,"(3) 구축물 (시설장치 포함)",null,null,null,null,null,"41",null,null,null,null,null,null,"부채총계(Ⅰ+Ⅱ)",null,null,null,null,null,null,"87",null,{"$f":"X23+X33","v":0}]
[null,"(4) 기계장치",null,null,null,null,null,"42",null,null,null,null,null,null," Ⅲ. 자본금",null,null,null,null,null,null,"88",null,{"$f":"mc!C15","v":20000000}]
[null,"(5) 선박",null,null,null,null,null,"43",null,null,null,null,null,null,"Ⅳ. 당기순손익",null,null,null,null,null,null,"89",null,{"$f":"'fs1'!O56","v":0}]
[null,"(6) 건설용 장비",null,null,null,null,null,"44",null,null,null,null,null,null,"자본 총계(Ⅲ+Ⅳ)",null,null,null,null,null,null,"90",null,{"$f":"X48+X49","v":20000000}]
[null,"(7) 차량운반구   ",null,null,null,null,null,"45",null,null,null,null,null,null,"부채및자본총계 (Ⅰ+Ⅱ+Ⅲ+Ⅳ)",null,null,null,null,null,null,"91",null,{"$f":"X47+X50","v":20000000}]
[null,"(8) 공구 및 기구",null,null,null,null,null,"46"]

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[]
[null,"■ 소득세법 시행규칙 [별지 제40호의9서식] <개정 2015.3.13.>"]
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[null,null,null,null,null,null,null,"단기금융상품"]
[null,null,null,null,null,null,null,"단기투자증권"]
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[null,null,null,null,null,null,null,"기  타"]
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[null,null,null,null,null,null,null,"<투자자산>"]
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[null,null,null,null,null,null,null,"영 업 권"]
[null,null,null,null,null,null,null,"산업재산권\n(특허권,상표권등)"]
[null,null,null,null,null,null,null,"개 발 비"]
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[null,null,null,null,null,null,null,"장기매출채권"]
[null,null,null,null,null,null,null,"장기선급금"]
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[null,null,null,null,null,null,null,"기 타"]
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[null,null,null,null,null,null,null,"단기차입금"]
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[null,null,null,null,null,null,null,"선 수 금"]
[null,null,null,null,null,null,null,"미지급금 "]
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[null,null,null,null,null,null,null,"미지급비용"]
[null,null,null,null,null,null,null,"유동성장기부채"]
[null,null,null,null,null,null,null,"유동성충당부채"]
[null,null,null,null,null,null,null,"기 타"]
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[null,null,null,null,null,null,null,"장기차입금"]
[null,null,null,null,null,null,null,"장기매입채무"]
[null,null,null,null,null,null,null,"장기선수금"]
[null,null,null,null,null,null,null,"장기미지급금"]
[null,null,null,null,null,null,null,"임대보증금"]
[null,null,null,null,null,null,null,"기타보증금"]
[null,null,null,null,null,null,null,"퇴직급여충당부채 "]
[null,null,null,null,null,null,null,"기타충당부채 "]
[null,null,null,null,null,null,null,"제준비금"]
[null,null,null,null,null,null,null,"기 타"]
[null,null,null,null,null,null,null,"<자 본>",null,null,null,null,null,{"$f":"IF(E89>=N89,'fs2'!X48+E89,'fs2'!X48-N89)","v":20000000},null,null,{"$f":"N81","v":20000000}]
[null,null,null,null,{"$f":"SUM(E83:G89)","v":0},null,null,"<손 익>",null,null,null,null,null,{"$f":"SUM(N83:P89)","v":0}]
[null,null,null,null,null,null,null,"매 출 액",null,null,null,null,null,{"$f":"SUMIFS(매출공급가,거래구분,\"매출\")","v":0}]
[null,null,null,null,{"$f":"'fs1'!G15","v":0},null,null,"상품매출원가"]
[null,null,null,null,null,null,null,"제조ㆍ공사ㆍ분양ㆍ기타\n원가"]
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[null,{"$f":"B8+B82","v":20000000},null,null,{"$f":"E8+E82","v":20000000},null,null,"합     계",null,null,null,null,null,{"$f":"N8+N60+N81+N83+N87+N89","v":20000000},null,null,{"$f":"Q60+Q81","v":20000000}]
[]
[null,"수입금액",null,null,{"$f":"'it4'!M16","v":0}]
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