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    법인세 업무용승용차 운행일지 관련 문의

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    댓글 댓글 3건   조회Hit 145,479회   작성일Date 24-08-06 19:57

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     Q. 다음 사례에서 운행일지가 없는 경우 비용으로 인정받지 못하는 금액은 얼마인지 궁금합니다. 

    (사례1) 감가상각비상당액 900만원, 유류대, 보험료 등 500만원
    ⇒ 감가상각비가 800만원을 초과하였지만 합산 1,500만원 이내이므로 모두 손금인정되고 800만원 초과한 100만원은 이월공제되는 것인지?
    (사례2) 감가상각비상당액 1,100만원, 유류대, 보험료 등 500만원
    ⇒ 감가상각비상당액은 800만원 초과액인 300만원의 경우 운행일지가 없으니 1,500만원 한도내인 200만원만 이월하고 100만원은 당기에 손금불산입 되는 것인지


    A. (사례1) 8백만 원 초과하는 감가상각비 100만 원이 손금불산입 될 것입니다.
    (사례2) 업무용승용차 관련비용 전체를 1천5백만원을 관련비용으로 나눈 비율로 곱하여 산정한 금액(업무용 사용금액) 외의 비용이 먼저 부인되는 것이고 손금인정된 업무용 사용금액에서 감가상각비 상당액에 해당하는 금액 중 800만원 초과하는 부분은 부인하는 것입니다.
    관련규정 : 법인세법 제27조의2[업무용 승용차 관련비용의 손금불산입 등 특례]

    3475f71336f5b919dcc102e56a3389c4_1722941833_9308.jpg
     

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