종합소득세 비사업자로부터 구매한 물품의 비용처리 여부
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비사업자로부터 구매한 물품은 종합소득세 계산 시 비용처리할 수 없는 것일까?
적격증빙의 수취 여부를 떠나서 실질적으로 사업과 관련하여 구매한 물품에 대한 지출액은 당연히 비용처리가 가능한 것이다. 다만, 적격증빙을 수취하지 못한 경우 국세청에서 해당 지출액이 진정으로 사업과 관련한 비용에 해당하는 지를 알 수 없기 때문에 따로 증빙을 구비해야한다. 따라서 물품의 구매계약서 내지, 구매내역, 물품대금에 대한 계좌이체 내역 또는 송금확인증 등을 작성 및 보관하고 이를 세금 신고 시 증빙으로 제출함으로써 이에 대한 비용 처리가 가능한 것이다.
증빙불비가산세의 부과 여부
사업자는 비용을 지출하면 그 사실을 입증할 수 있는 적격증빙을 갖추어야 한다. 이러한 적격증빙을 갖추지 못한 경우 거래금액의 2%가 가산세로 부과된다. 그렇다면 비사업자와의 거래로 불가피하게 적격증빙을 수취하지 못한 경우에도 증빙불비가산세가 부과될까?
국세청 질의회신 소득 46011-10171(2001,02,27)에 따르면, 사업과 관련하여 사업자로부터 재화 또는 용역을 공급받고 적격증빙을 수취하지 아니한 경우에 증빙불비가산세를 부과하는 것이므로 비사업자로부터 재화 등을 공급받는 경우 증빙불비가산세를 적용하지 않는다. 즉, 비사업자로부터 구매한 물품이라도 실질적으로 사업과 관련하여 사용되었고, 이에 대해 계약서 등 증빙을 갖추었다면, 비록 적격증빙을 발급받지 못하엿더라도 가산세 없이 비용처리가 가능한 것이다.
다만, 부가가치세는 공제가 불가능하다. 부가가치세는 '매출세액 - 매입세액'으로 계산된다. 즉, 매입세액이 크면 부가가치세가 줄어드는 것이다. 부가가치세법상 매입세액으로 공제를 받기 위해서는 반드시 적격증빙의 수취가 요구되기 때문에 비사업자로부터 구매한 물품대금에 대해서는 공제는 불가능하다.
- 이전글1세대 판정(조카가 기타 가족의 범위에 포함되는지 여부) 23.12.09
- 다음글중국경내 노무제공에 대한 기업소득세의 외국납부세액공제 여부 23.11.24
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