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    기타 여러 개의 사업장을 보유한 경우 주민세 사업소분 계산 방법

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    댓글 댓글 3건   조회Hit 360,864회   작성일Date 22-08-17 18:08

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    Q. 당사는 서울에 2개의 사업장과 경기도에 1개의 사업장을 각각 운영하고 있습니다. 3군데 모두 330제곱미터를 넘는 사업장입니다. 주민세 사업소분 금액은 기본세율 + 연면적에 따른 세율로 구분되어져 있는데요. 상기와 같은 모든 사업장에 대하여 기본세율 금액이 각각 계산되어야 하는지 궁금합니다. 예를 들면, 서울 및 경기도 사업장에 각각 기본세율 + 연면적 세율 금액을 계산하는 것인지, 아니면 기본세율 금액은 법인당 한 번만 계산하는 것인지 궁금합니다. 한편, 상기 서울 사업장 2개는 건물이 서로 다를 뿐 같은 구 같은 동에 위치하고 있는데, 사업장별(주소별)로 주민세 사업소분을 각각 신고하는 것이 맞는지도 궁금합니다.

    A. 위 주민세 사업소분 계산방법의 경우, 법인이 아닌 각 사업소별로 기본세율분 및 연면적분을 계산하여 신고납부하여야 합니다. 한편, 상기 서울 사업장은 건물이 서로 다를 뿐 같은 구 같은 동에 위치하고 있다고 무조건 하나의 사업소로 보는 것은 아니므로 아래 내용을 검토하기 바랍니다.
    * 동일 사업주가 인접한 장소에서 2개 이상의 사업장을 운영하는 경우 하나의 사업소로 볼 수 있는지 여부(지방세정책과-4231, 2020.9.28.)
    사업장별 업무의 기능이 다소 상이할지라도 동일 건물 내 또는 인접한 장소에서 설립 목적을 실현하기 위하여 상호 유기적인 협력관계에 있는 업무를 수행하고 있고, 물적설비를 사업장 간 서로 배타적으로 사용ㆍ관리하고 있지 않은 경우라면 효율적인 업무 관리를 위하여 조직을 기능별로 구분한 것일 뿐, 각 사업장은 하나의 사업소를 이루고 있다고 보는 것이 타당함.
    * 지방세운영과-145, 2013.1.14.
    각 부서가 각각 사업자등록을 달리하고, 수행업무, 회계, 채용, 인사 등을 독립적으로 수행하고 있다고는 하나, 해당 법인의 각 사업부는 법인소유의 건물에서 임차료 등 별도의 비용 없이 영업하고 있으며, 동일한 설립목적을 실현하기 위해 상호 유기적인 관련성을 가지고 있다는 점, 각 사업부서 종업원도 법인과 고용계약을 체결하고 업무수행에 있어서도 조직이 기능별로 구분되어 있을 뿐 동일한 사업 목적을 수행하고 있는 점 등을 고려할 때, 동일한 건물 내에 위치한 각각의 사업장은 별도의 사업소라기보다는 효율적인 업무관리를 위해 동일 건물에 있다 할 것이므로 하나의 사업소로 봅니다. 더군다나, 임원실이 같은 공간에 있고 동일한 임원으로부터 지휘를 받아 업무를 수행하는 경우에는 당연히 하나의 사업소로 보아야 할 것임
    ​관련규정 : 지방세법 제75조[납세의무자], 제81조[세율], 제82조[세액계산]
    05fb7fa6bdbe47d96a5daa9b7ce03608_1660727289_3226.jpg
     

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