상장주식 대량매매 썸네일형 리스트형 자본거래 과세실태 - 감사원 감사보고서(2021.6.29) 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.. 더보기 이전 1 다음