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자본거래 과세실태 - 감사원 감사보고서(2021.6.29)
ProfitPilot and NatureNexus
2021. 6. 30. 13:17
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Ⅰ. 감사실시 개요···············································1
Ⅱ. 자본거래 일반 현황 ·······································4
Ⅲ. 감사결과 ·················································14
1. 감사결과 총괄·············································14
2. 처분요구와 통보사항····································16
(1) 상장주식 대량매매 거래에 대한 증여세 과세규정 불합리(통보) ·17
(2) 주식변동조사 대상자 선정 및 조사업무 부적정(주의ㆍ통보) ··26
(3) 출자법인 등의 수입배당금액에 대한 세원관리 부적정(통보) ··39
(4) 주식상장이익에 대한 증여세 부족 징수(통보) ··························46
(5) 상장주식 대량매매에 대한 양도소득세 부족 징수[통보ㆍ통보(시정완료)] ····53
(6) 유상증자이익에 대한 증여세 부족 징수(통보) ···························59
(7) 상장주식 양도소득세 부족 징수(주의ㆍ통보) ····························65
(출처: 감사원 감사보고서 발표, 2021.6.29)
자본거래 과세실태 - 감사원.pdf
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