법인이 폐업당시 재무제표에 기재된 쟁점가지급금을 회수하지 아니하였다 하여 동 금액 전액을 대표자인…

Q: 법인이 폐업당시 재무제표에 기재된 쟁점가지급금을 회수하지 아니하였다 하여 동 금액 전액을 대표자인 청구인에게 상여처분하고 종합소득세를 부과한 처분의 당부 (재조사)

쟁점가지급금 발생 원인, 법인세 신고내용 등을 종합하여 볼 때, 쟁점가지급금에서 차감할 수 있는 금액이 있을 것으로 보이므로, 청구인이 제시한 증빙자료를 재조사함이 타당함

이유

1. 처분개요가. 청구인은 2005.5.6. OOOOO OOO OOO OOO-OO에서 휴대폰 부품 등을 제조하는 (주)OOOO(OO OOOOOOO OO)를 설립하고 2006.6.8. 폐업신고할 때까지 대표자로 재직하였으며, OOOO는 OOO세무서장에게 2005 및 2006사업연도의 법인세 과세표준 및 세액을 신고하였다.나. OOO세무서장은 2008.3.26. OOOO가 신고한 2006사업연도 재무제표에 계상되어 있는 가지급금 139,000,000원(이하 “쟁점가지급금”이라 한다)을 폐업일(2006.6.8.)까지 회수하지 아니하였다 하여 동 금액을 익금산입하여 법인세를 과세하고(과세표준 미달) 대표자인 청구인에게 상여처분하여 소득금액변동통지하였다.

다. 청구인은 OOO세무서장의 위 소득금액변동통지에 대하여 종합소득세를 신고·납부하지 아니하였다.

라. 처분청은 OOO세무서장의 위 소득금액변동통지자료에 근거하여 2010.12.16. 청구인에게 2006년 귀속 종합소득세 55,602,420원을 경정·고지하였다.

마. 청구인은 이에 불복하여 2011.1.7. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장(1) OOOO는 사업규모가 영세하여 장부기장, 결산, 법인세 신고 등 업무를 세무사에게 의뢰하였는데, 세무사는 2007년 3월 법인세 신고시 폐업법인이라는 이유로 손익만 제대로 정리하고 자산·부채는 OOOO가 제출한 자료를 무시하고 임의로 장부를 작성하였으며, 그 중에서도 쟁점가지급금계정, 외상매입금계정 및 미지급금계정과 관련된 원시자료를 일부 누락시켰는 바, 그 누락된 거래내역을 반영하면 가지급금의 잔액은 99,433,500원이며 이중 93,500,000원은 김OO과 관련된 것이고 청구인과 관련된 금액은 5,933,500원에 불과한 사실이 기장누락한 거래와 관련한 증빙자료에 의하여 확인됨에도 쟁점가지급금(139,000,000원) 전액을 청구인에게 귀속되는 것으로 보아 상여처분하고 이 건 종합소득세를 과세한 처분은 부당하다.(2) OOOO가 OOO세무서장에게 제출한 2005사업연도 법인세 신고서 등의 내용을 보면, 사업연도말 가지급금 잔액은 200,000,000원으로 이중 93,500,000원은 이사 김OO, 나머지 106,500,000원은 청구인에게 귀속된 것으로 표시되어 있으나, 2006사업연도 법인세 신고시에는 김OO과 구분되지 아니하고 전액 청구인에게 귀속되는 것으로 잘못 신고되었으며, 동 금액 중 대부분인 150,000,000원은 OOOO가 2005.11.16. 150,000,000원의 유상증자를 할 때 청구인과 김OO이 자금이 없어 일시적으로 유통하여 증자등기만 이행한 ‘자본금의 가장납입’의 결과로 발생한 주·임·종 단기채권(청구인 76,500,000원 김OO 73,500,000원)인 바, 이는 일시 차입한 금액의 반환이고, 증자금액에 해당하는 금액은 당해 주주별로 인식함이 타당하며, OOOO의 2006사업연도에 첨부된 합계잔액시산표의 대변합계를 보면 그 금액이 66,000,000원에 불과하여 김OO의 대여금이 ‘0’원이 되려면 동 시산표상의 대변합계가 김OO의 이월대여금 합계 93,500,000원 보다는 같거나 많아야 할 것임에도 OOOO가 잘못 신고한 내용을 근거로 상여처분하는 것은 부당하므로 쟁점가지급금 139,000,000원 중 93,500,000원을 차감한 45,500,000원만 청구인에게 귀속되는 것으로 보아 이 건 처분을 경정하여야 한다.

나. 처분청 의견(1) 2006사업연도 중 청구인의 가지급금 변동내역에 대하여 당초 법인세 신고가 잘못되었다는 주장을 살펴보면, ① 외상매입금을 청구인이 직접 지급했다고 주장하는 부분은 예금거래내역이 아닌 단순한 입금표 등만을 제시하여 이를 인정할 수 없고, ② 당초 가지급금의 변동이 있었다고 회계처리 하였으나 정정하여 가지급금의 변동이 없었다고 주장하는 부분(2006.1.5. △2,000,000원, 2006.1.12. △5,000,000원 외 5건)이나 당초 가지급금 내역을 회계처리 하지 않았으나 실제로 변동이 있었다고 정정하여 주장하는 부분(2006.2.1. △3,000,000원, 2006.2.16. △1,000,000원 외 8건) 등은 당초 회계처리가 근거 없이 행해지거나 또는 거래는 있었으나 회계처리를 해태한 것으로 당초 OOOO가 제출한 법인세 신고서가 허위라는 것을 스스로 시인하는 결과가 되는 등 청구인이 제시하는 증빙자료만으로는 장부에 기장되지 아니한 거래가 있었으므로 동 거래를 반영하여 청구인에게 귀속되는 가지급금을 139,000,000원이 아니라 5,993,500원으로 하여야 한다는 청구주장을 받아들일 수 없고, 이와 같은 청구주장은 대표자 상여처분을 회피하기 위한 주장으로 밖에 볼 수 없으므로 이 건 종합소득세 부과한 처분은 정당하다.(2) OOOO의 2006사업연도 재무제표에 ‘주·임·종 단기채권(쟁점가지급금) 139,000,000원이 계상되어 있고, 실제 귀속이 청구인 45,500,000원, 이사 김OO 93,500,000원이라는 청구인의 주장이 받아들여지기 위해서는 동 금액이 예금계좌에서 인출된 내용 등 이를 뒷받침할 만한 객관적인 증빙자료(녹취록은 객관적인 증빙으로 볼 수 없음)가 제시되어야 하나 청구인은 이에 대한 구체적인 증빙자료를 제시하지 못하고 있으므로 청구주장은 받아들일 수 없다.

3. 심리 및 판단가. 쟁점법인[(주)OOOO]이 폐업하였으나 재무제표에 기재된 쟁점가지급금을 회수하지 아니하였다 하여 동 금액 전액을 대표자인 청구인에게 상여처분하고 종합소득세를 부과한 처분의 당부나. 관련법령(1)법인세법 제67조【소득처분 】제60조의 규정에 의하여 각 사업연도의 소득에 대한 법인세의 과세표준을 신고하거나 제66조 또는 제69조의 규정에 의하여 법인세의 과세표준을 결정 또는 경정함에 있어서 익금에 산입한 금액은 그 귀속자에 따라 상여·배당·기타 사외유출·사내유보 등 대통령령이 정하는 바에 따라 처분한다.

(2)법인세법 시행령 제106조【소득처분】① 법 제67조의 규정에 의하여 익금에 산입한 금액은 다음 각호의 규정에 의하여 처분한다. 비영리내국법인과 비영리외국법인에 대하여도 또한 같다.

1. 익금에 산입한 금액이 사외에 유출된 것이 분명한 경우에는 그 귀속자에 따라 다음 각목에 의하여 배당, 이익처분에 의한 상여, 기타소득, 기타 사외유출로 할 것. 다만, 귀속이 불분명한 경우에는 대표자(괄호안 생략)에게 귀속된 것으로 본다.

가. 귀속자가 주주등(임원 또는 사용인인 주주등을 제외한다)인 경우에는 그 귀속자에 대한 배당나. 귀속자가 임원 또는 사용인인 경우에는 그 귀속자에 대한 상여다. 귀속자가 법인이거나 사업을 영위하는 개인인 경우에는 기타 사외유출. 다만, 그 분여된 이익이 내국법인 또는 법 제94조의 규정에 의한 외국법인의 국내사업장의 각 사업연도의 소득이나 거주자 또는「소득세법」 제135조의 규정에 의한 비거주자의 국내사업장의 사업소득을 구성하는 경우에 한한다.

라. 귀속자가 가목 내지 다목 외의 자인 경우에는 그 귀속자에 대한 기타소득2. 익금에 산입한 금액이 사외에 유출되지 아니한 경우에는 사내유보로 할 것다. 사실관계 및 판단(1) 법인세 및 종합소득세 경정결의서, 조사복명서, 답변서, 과세전적부심사결정서, 국세청 전산자료, 법인세 신고서, 주식이동상황명세서, 법인 등기부등본 등 심리자료에 의하여 과세근거 등의 내용을 보면 아래와 같은 사실이 나타난다.(가) OOOO는 2005.5.6. OOOOO OOO OOO OOO-OO OOOO OOOOO OOO에서 설립되었고, 사업목적은 휴대폰 부품 개발 및 생산, 부품 조립 등이며, 자본금은 설립시 50,000,000원[10,000주(@5,000원, 청구인 4,900주, 김OO 4,800주, 이OO 300주)]이었으나 2005.11.16. 150,000,000원[30,000주(@5,000원)]이 유상증자되었는 바, 그 내역은 청구인 14,300주, 김OO 14,800주, 이OO 900주이고, 이후 주식변동으로 청구인 20,100주(지분 50.25%), 김OO 19,600주(지분 49.00%), 이OO 300주(0.75%)가 되었으며, 2005.11.16. OOOO의 예금계좌(OOOO OOOOOO-OO-OOOOOOOO)에 150,000,000원이 입금되었다가 같은 날 동 금액이 출금된 사실이 나타나며, 청구인은 대표이사, 김OO은 이사, 이영희는 감사로 되어 있다.(나) OOOO는「부가가치세법」상 2005.5.10. 개업하였다가 2006.6.8. 폐업신고를 하고, 해산을 거치지 아니한 상태로 자산과 부채는 2006.9.13.까지 정리된 것으로 나타나고, OOOO가 신고한 2005사업연도 법인세 신고서 및 재무제표 등 부속서류에는 가지급금이 200,000,000원이며, 청구인 관련 106,500,000원, 이사 김OO 관련 93,500,000원으로 구분되어 있었으나 2006사업연도에는 쟁점가지급금(139,000,000원) 전액이 청구인과 관련이 있는 것으로 되어 있다.(다) OOOO의 관할 OOO세무서장은 2008.3.26. OOOO가 신고한 2006사업연도 재무제표에 계상되어 있는 쟁점가지급금을 폐업일(2006.6.8.)까지 회수하지 아니하였다 하여 동 금액을 익금산입하여 법인세를 과세하는 한편, 대표자인 청구인게 상여처분하여 소득금액변동통지하였고 청구인이 종합소득세를 신고·납부하지 아니하자 처분청은 소득금액변동통지자료에 근거하여 이 건 종합소득세를 부과하였다.

(2) 청구인과 대리인인 세무사 최OO는 2011.8.11. 조세심판관회의에 출석하여, 쟁점가지급금은 OOOO가 대기업의 하청업자가 되기 위해서는 자본금이 200백만원 이상 되어야 한다는 조건 때문에 2005.11.16. 자본금 150백만원을 증자하기 위한 방편으로 가장납입을 하는 과정에서 청구인과 김OO의 소유주식 지분 상당액과 비례하여 대부분 발생한 것이며, OOOO가 2006년 상반기에 폐업을 하다 보니 장부기장과 법인세 신고를 대리하는 세무사 사무실에 자료제출이 제대로 이루어지지 아니하였고, 2007년 3월 2006사업연도 법인세신고를 하면서 2006년 상반기의 거래사실에 대한 기장이 이루어지지 아니한 상태로 법인세 신고가 이루어졌으며, 2005사업연도에 청구인과 김OO으로 구분하여 정확하게 신고된 가지급금도 2006사업연도에는 전액 청구인 것으로 잘못 신고되었고, OOO세무서장의 OOOO에 대한 과세전적부심사에서도 이러한 사실을 대부분 확인하고도 일부분이 확인되지 아니한다는 이유로 전액 부인하여 청구인으로서는 매우 억울하여 심판청구까지 하게 된 것이며, 회계처리를 하지 아니한 사실에 대하여 정확하게 회계처리를 하게 되면 청구인에게 귀속되는 가지급금은 5,933,000원으로 확인되고, 회계처리가 정확하게 이루어지지 아니하고 법인세 신고가 잘못되었다는 사실을 당시 OOOO의 장부기장과 세무신고 등을 대리한 세무사 고OO이 인정하고 있다는 취지의 진술을 하였다.

(3) 청구인은 2006사업연도 법인세 신고는 잘못된 것이며, 쟁점가지급금 중 자신에게 귀속되는 금액은 5,933,000원이며, 이를 인정하지 아니한다 하더라도 최소한 45,500,000원만 청구인에게 귀속되어야 한다고 주장하면서 실지 거래분 기장누락 반영분 분개장 및 거래증빙자료, 쟁점가지급금 수정표, 예금계좌 거래내역(OOOO OO OOOO OOOOOOOOOOOOOO, OOO OO OOOO OOO-OOOOO-OO-OOO), 2006사업연도 당초 대차대조표 및 수정된 대차대조표, 2006년 주·임·종 단기채권(쟁점가지급금) 계정원장, 2005년 주·임·종 단기채권 계정원장 및 2005사업연도 가지급금 등의 인정이자조정명세서, 2006사업연도 가지급금 등의 인정이자조정명세서, 2006년도 합계잔액시산표, 녹취록(2008.4.10. 16:40, 청구인과 김OO의 전화내용 녹취), 과세전적부심사결정서 등을 제시하므로 이에 대하여 본다.(가) 청구인은 당초 OOOO의 법인세 신고시 세무사의 실수로 장부에 계상하지 아니한 거래와 관련된 증빙자료를 제출하고 있고, 그 결과 OOOO의 2006사업연도의 청구인에 대한 주·임·종 단기채권(쟁점가지급금)은 그 계정 잔액이 5,933,500원이라는 것이며, 증빙자료에 의한 거래내역을 반영하면 관련 계정의 수정 전·후의 금액은 아래 <표1>과 같고, 그 구체적인 내역은 아래 <표2>와 같다.<표1> 쟁점가지급금 관련 계정의 수정 전·후의 금액(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="17" valign="middle" width="218"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td height="17" valign="middle" width="119"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 수정 전 </td> <td height="17" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 수정 후 </td> <td height="17" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비고 </td> </tr> <tr> <td height="17" valign="middle" width="218"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 외상매출금 </td> <td height="17" valign="middle" width="119"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,300,719 </td> <td height="17" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 409,719 </td> <td height="17" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="33" valign="middle" width="218"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주·임·종 단기채권 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (쟁점가지급금) </td> <td height="33" valign="middle" width="119"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 139,000,000 </td> <td height="33" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 99,433,500 </td> <td height="33" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 김석린 93,500,000 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 청구인 5,933,500 </td> </tr> <tr> <td height="17" valign="middle" width="218"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 외상매입금 </td> <td height="17" valign="middle" width="119"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 54,595,045 </td> <td height="17" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,528,545 </td> <td height="17" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="17" valign="middle" width="218"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 미지급금 </td> <td height="17" valign="middle" width="119"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,561,700 </td> <td height="17" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 161,700 </td> <td height="17" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr></table><표2> 주·임·종 단기채권(쟁점가지급금) 내용 요약(2006년)(단위 : 천원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="45" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 일 자 </td> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 당초 원장 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 청구인 주장 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 내 용 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전기이월 </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 200,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 106,500 </td> <td height="22" valign="middle" width="389"> ·93,500천원은 김OO의 채무라고 주장 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1. 5. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △2,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> ·현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1.12. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △5,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> ·현금조정을 위한 가공전표 </td> </tr> <tr> <td height="134" rowspan="3" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1.26. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △18,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> ·현금조정을 위한 가공전표 </td> </tr> <tr> <td height="67" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="67" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △19,100 </td> <td height="67" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍ단기대여금 현금회수하여 법인통장 입금 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (1.26. 통장에 입금된 30,000천원 중 일부) </td> </tr> <tr> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △1,456 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍOOOO 외상매입금을 개인통장에서 인출하여 현금지급(은행입금표 있음) </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1.27. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> ·현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1.31. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> ·현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2.1. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △3,000 </td> <td height="22" valign="middle" width="389"> ·단기대여금 회수(금융증빙 없음) </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2.16. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △1,000 </td> <td height="22" valign="middle" width="389"> ·단기대여금 회수(금융증빙 없음) </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2.24. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △3,000 </td> <td height="22" valign="middle" width="389"> ·단기대여금 회수(금융증빙 없음) </td> </tr> <tr> <td height="45" rowspan="2" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3. 6. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △2,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △1,630 </td> <td height="22" valign="middle" width="389"> ㆍ단기대여금 법인통장 입금 </td> </tr> <tr> <td height="45" rowspan="2" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.23. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △9,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △7,100 </td> <td height="22" valign="middle" width="389"> ㆍ단기대여금 법인통장 입금 </td> </tr> <tr> <td height="45" rowspan="2" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.28. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △3,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △1,500 </td> <td height="22" valign="middle" width="389"> ㆍ단기대여금 법인통장 입금 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4.30. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △3,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5.22. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △3,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.15. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △60,000 </td> <td height="22" valign="middle" width="389"> · 단기대여금 법인통장 입금(청구인 입금) </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.16. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30,000 </td> <td height="22" valign="middle" width="389"> ㆍ단기대여금 법인통장 인출 </td> </tr> <tr> <td height="90" rowspan="2" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.17. </td> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △10,890 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍ OOOO 외상매입금 법인통장에서 인출 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현금지급(금융증빙 없음, 변제확인서, 입금표) </td> </tr> <tr> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △10,800 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍ OOOO 외상매입금 법인통장에서 인출 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현금지급(금융증빙 없음, 변제확인서, 입금표) </td> </tr> <tr> <td height="90" rowspan="2" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.19. </td> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △11,000 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍOOO 외상매입금 법인통장에서 인출 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현금지급(금융증빙 없음, 변제확인서, 입금표) </td> </tr> <tr> <td height="45" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="45" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △2,900 </td> <td height="45" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> ㆍOOO 외상매입금 법인통장에서 인출 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현금지급(금융증빙 없음, 변제확인서, 입금표) </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.30. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> △21,000 </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="389"> · 현금조정을 위한 가공전표 </td> </tr> <tr> <td height="22" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9.13. </td> <td height="22" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,809 </td> <td height="22" valign="middle" width="389"> ㆍ단기대여금 현금지급(금융증빙 없음) </td> </tr> <tr> <td height="63" valign="middle" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 잔 액 </td> <td height="63" valign="middle" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 139,000 </td> <td height="63" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,933 </td> <td height="63" valign="middle" width="389"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> *ㆍ표시분은 OOO세무서에서 과세전적부심사청구 심리시 청구인이 지급·확인된 것임(차가감액 33,567천원) </td> </tr></table>(나) 2005년 주·임·종 단기채권 계정원장 및 2005사업연도 가지급금 등의 인정이자조정명세서의의 내역을 요약하면 아래 <표3>과 같은 바, 청구인 관련 106,500,000원, 김OO 관련 93,500,000원으로 구분되어 있고, 대부분의 금액은 OOOO가 2005.11.16. 자본금 150,000,000원을 증자할 때 발생된 것이며, 2006사업연도 가지급금 등의 인정이자조정명세서의 내역은 요약하면 아래 <표4>와 같은 바, 2005사업연도의 이월분 잔액 200,000,000원 전액을 청구인과 관련된 것으로 하여 장부기장을 하고 신고한 것으로 나타난다.<표3> 2005년 주·임·종 단기채권 계정원장(쟁점가지급금 관련) 및 2005사업연도 가지급금 등의 인정이자조정명세서 내역(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="34" rowspan="2" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지급일자 </td> <td colspan="2" height="17" valign="middle" width="254"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 청구인 </td> <td colspan="2" height="17" valign="middle" width="254"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 김석린 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 잔액 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 잔액 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005. 6. 7. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005. 6. 7. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 19,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.11.16. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 76,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 76,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 73,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 92,500,000 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.11.22. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 93,500,000 </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.12.21. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 86,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.12.21. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 87,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.12.22. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 92,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2005.12.30. </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14,000,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 106,500,000 </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="127"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr></table><표4> 2006사업연도 가지급금등의 인정이자조정명세서 내역(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 일자 </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 적요 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 차변 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 대변 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 잔액 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1. 1. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전기이월 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 200,000,000 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 200,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1. 5. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 198,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1.12. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 193,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1.26. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 18,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 175,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1.27. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지급 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,000,000 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 178,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 1.31. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지급 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,000,000 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 180,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 3. 6. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 178,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 3.23. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 169,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 3.28. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 166,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 4.30. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 163,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 5.22. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 160,000,000 </td> </tr> <tr> <td height="17" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2006. 6.30. </td> <td height="17" valign="middle" width="123"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회수 </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="17" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 21,000,000 </td> <td height="17" valign="middle" width="135"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 139,000,000 </td> </tr></table>(다) 2006사업연도 법인세 신고서 부속서류인 대차대조표에 주·임·종 단기채권으로 139,000,000원이 기재되어 있고, 2006년 주·임·종 단기채권 계정원장에는 잔액 139,000,000원(대표이사 청구인 139,000,000원)으로 기재되어 있으며, 2006년도 합계잔액시산표에는 주·임·종 단기채권계정으로 차변합계 205,000,000원, 대변합계 66,000,000원, 잔액 139,000,000원으로 기재되어 있다.(라) 2008.4.10. 16:40, 청구인과 김OO이 통화한 내용을 기록한 녹취록(OOOOOOOO 속기사 방OO이 2010.10.19. 작성)에 의하면, 김OO이 2005.11.16. OOOO가 자본금 150,000,000원을 유상증자하면서 동 금액을 가장납입한 사실을 알고 있다는 내용, 김OO과 관련되는 금액이 93,500,000원이라는 내용 등이 기재되어 있다.

(4) 살피건대, 이 건의 경우 쟁점가지급금의 대부분이 2006.11.16. 자본금 150,000,000원의 유상증자와 관련하여 발생한 점, 동 자본금 증자와 관련된 가지급금이 청구인과 김OO이 당초 소유한 주식지분비율에 상당하는 금액으로 발생한 점, 2005사업연도 법인세 신고시 가지급금 200,000,000원을 청구인 106,500,000원, 김OO 93,500,000원으로 구분하여 신고한 것으로 확인되나 2006사업연도에는 청구인과 김OO으로 구분하지 아니하고 전액을 청구인과 관련된 것으로 신고한 점, 녹취록에도 김OO이 자본금 증자와 관련하여 발생한 가지급금에 대하여 알고 있는 점, 2006사업연도에 일부 거래사실에 대하여 회계처리가 이루어지지 아니한 사실이 있는 것으로 나타나는 점에서 이에 기초하여 이루어진 법인세 신고는 잘못된 것으로 인정되는 점, 처분청 및 OOO세무서장의 과세전적부심사결정서에 청구인이 증빙자료를 제시하며 주장하는 내용 중 일부가 사실로 확인되는 것으로 나타나는 점 등을 감안할 때 쟁점가지급금에서 차감할 수 있는 금액이 있음에도 이를 차감하지 아니한 것은 잘못이 있다 할 것이므로 확인되는 금액을 포함하여 청구인이 제시한 증빙자료를 추가로 확인하여 그 결과에 따라 이 건 종합소득세의 과세표준 및 세액을 경정하는 것이 타당하다고 판단된다.

4. 결론이 건 심판청구는 심리결과 청구주장이 일부 이유있으므로「국세기본법」제81조및 제65조 제1항 제2호, 제3호에 의하여 주문과 같이 결정한다.

법인이 폐업당시 재무제표에 기재된 쟁점가지급금을 회수하지 아니하였다 하여 동 금액 전액을 대표자인 청구인에게 상여처분하고 종합소득세를 부과한 처분의 당부 (재조사)

핵심 요약

이유

주문

부가가치세법을 다룬 다른 기관의 판단