로고

메이플
로그인 회원가입
  • 세무자료
  • 세무자료

    기타 부가가치세 취득세 과세표준 산입 관련 질의

    페이지 정보

    profile_image
    작성자 메이플세무회계
    댓글 댓글 4건   조회Hit 17,899회   작성일Date 24-08-06 20:05

    본문

    Q. 취득세 과세표준에 부가가치세는 지방세법 시행령 제18조 제2항 4호에 따라 포함되지 않는 것으로 파악됩니다. 하지만 종교단체는 매입세액공제 받을 수 없는 법인이라서 건물을 신축하면서 부가가치세를 건설중인자산 계산 후 건물 원가로 회계처리하였습니다. 이러한 경우(매입세액불공제)에도 부가가치세가 취득세 과세표준에 포함되지 않는 것인지 궁금합니다.

    A. 부가가치세는 매입세액공제 여부와 상관없이 무조건 취득세 과세표준에서 제외됩니다.
    관련규정 : 지방세법 제10조[과세표준의 계산], 지방세법 시행령 제18조[사실상취득가격의 범위 등]

    지방세법 시행령 제18조(사실상취득가격의 범위 등)
    ② 제1항에도 불구하고 다음 각 호의 어느 하나에 해당하는 비용은 사실상취득가격에 포함하지 않는다.
    1. 취득하는 물건의 판매를 위한 광고선전비 등의 판매비용과 그와 관련한 부대비용
    2. 「전기사업법」, 「도시가스사업법」, 「집단에너지사업법」, 그 밖의 법률에 따라 전기ㆍ가스ㆍ열 등을 이용하는 자가 분담하는 비용
    3. 이주비, 지장물 보상금 등 취득물건과는 별개의 권리에 관한 보상 성격으로 지급되는 비용
    4. 부가가치세
    5. 제1호부터 제4호까지의 비용에 준하는 비용

    3475f71336f5b919dcc102e56a3389c4_1722942325_3821.jpg
     

    댓글목록

    profile_image

    Whiskey님의 댓글

    Whiskey 작성일 Date

    ABOUT THE BRAND!!!(bourbon whiskey) https://www.whiskeysandbourbons.com/
    https://whiskeysandbourbons.com/shop/
    Bourbon whiskey  (or simply bourbon) is a type of barrel-aged American whiskey made primarily from corn (maize).
    The name derives from the French House of Bourbon, although the precise source of inspiration is uncertain;
    https://whiskeysandbourbons.com/product-category/bourbon/

    Cognac is a variety of brandy named after the commune of Cognac, France. It is produced in the surrounding wine-growing
    region in the departments of Charente and Charente-Maritime.
    https://whiskeysandbourbons.com/product-category/cognac/

    Irish whiskey is whiskey made on the island of Ireland. The word ‘whiskey’ (or whisky) comes from the Irish uisce beatha,
    meaning water of life. Irish whiskey was once the most popular spirit in the world.
    https://whiskeysandbourbons.com/product-category/irish/

    Rare whiskey has proved to be a great collectors item, gaining higher returns than gold. These bottles are deemed some of
    the best collectables on the market, incorporating some of the most unusual and elusive whiskies around.
    https://whiskeysandbourbons.com/product-category/rare-whiskey/

    Rum is a liquor made by fermenting and then distilling sugarcane molasses or sugarcane juice. The distillate, a clear
    liquid, is often aged in barrels of oak.
    https://whiskeysandbourbons.com/product-category/rum/

    In the United States, rye whiskey is, by law, made from a mash of at least 51 percent rye. (The other ingredients in the
    mash are usually corn and malted barley.)
    https://whiskeysandbourbons.com/product-category/rye/

    Scotch whisky; Scots: Scots whisky/whiskie, whusk(e)y often simply called whisky or Scotch) is malt whisky or grain
    whisky (or a blend of the two), made in Scotland.
    https://whiskeysandbourbons.com/product-category/scotch/

    https://whiskeysandbourbons.com/shop/
    https://whiskeysandbourbons.com/shipping-delivery/
    https://whiskeysandbourbons.com/return-policy/
    https://whiskeysandbourbons.com/about/
    https://whiskeysandbourbons.com/reviews/
    https://whiskeysandbourbons.com/contact/

    https://whiskeysandbourbons.com/blog/
    https://whiskeysandbourbons.com/blantons-bourbon-the-original-single-barrel-bourbon/
    https://whiskeysandbourbons.com/don-julio-tequila-a-legacy-of-luxury-and-craftsmanship/
    https://whiskeysandbourbons.com/exploring-clase-azul-reposado-tequila-a-symphony-of-tradition-and-craftsmanship/
    https://whiskeysandbourbons.com/makers-mark-unveils-its-oldest-bourbon-yet-introducing-makers-mark-cellar-aged/
    https://whiskeysandbourbons.com/the-timeless-appeal-of-wellers-bourbon-a-journey-into-bourbons-finest/
    https://whiskeysandbourbons.com/the-most-popular-whiskey-cocktails-and-how-to-make-them-at-home/
    https://whiskeysandbourbons.com/why-you-should-try-the-buffalo-trace-antique-collection/
    https://whiskeysandbourbons.com/which-stagg-jr-batch-is-the-best/
    https://whiskeysandbourbons.com/should-i-buy-liquor-online/
    https://whiskeysandbourbons.com/is-pappy-van-winkle-worth-the-high-cost/
    https://whiskeysandbourbons.com/top-5-liquors-to-spice-up-your-holiday-party/
    https://whiskeysandbourbons.com/how-to-choose-a-great-bourbon-for-your-home-bar/
    https://whiskeysandbourbons.com/5-tips-for-choosing-the-right-alcohol-to-pair-with-your-food/
    https://whiskeysandbourbons.com/what-you-should-be-drinking-liquor-for-every-occasion/
    https://whiskeysandbourbons.com/top-5-whiskies-every-man-should-have-in-his-home-bar/
    https://whiskeysandbourbons.com/how-to-taste-spirits-part-2/
    https://whiskeysandbourbons.com/how-to-taste-spirits-part-1/
    https://whiskeysandbourbons.com/whiskey-a-savvy-choice-for-consumption-or-investment/
    https://whiskeysandbourbons.com/the-best-jack-daniels-whiskey-bottles/


    Best bourbon under $50 for gifting
    Top-rated scotch whiskeys to buy in 2024
    Irish whiskey recommendations for the holidays
    Affordable cognac gifts for Christmas
    Christmas whiskey discounts
    Holiday sales on scotch and bourbon
    Best whiskey deals for Christmas 2024
    Gift sets with bourbon, scotch, and cognac
    Where to buy whiskey gift sets online
    Winter whiskey cocktails
    Best whiskeys for holiday parties
    Festive cocktails with bourbon"
    Holiday recipes with Irish whiskey
    Top whiskeys to enjoy by the fire
    Best whiskey gifts for Christmas
    Top bourbon whiskey gift sets
    Luxury scotch gifts for the holidays
    Unique Irish whiskey gifts
    Holiday gift sets for cognac lovers
    Rum gift ideas for Christmas
    Christmas gift ideas 2024
    Holiday deals and discounts
    Best gifts for family 2024
    Christmas decorations ideas
    Festive recipes for Christmas dinner
    New Year's Eve party ideas
    Last-minute Christmas gifts online
    Best tech gadgets for Christmas
    Affordable Christmas gifts
    Top trending gifts 2024
    Where to buy [product type] for Christmas
    Gift ideas under $50

    Where to buy Real Blended Whiskey in #Texas,#Califonia,#Florida,#Alaska,#Hawaii,#Georgia,#massachuset,#Ohio,#wachington,#Virginai,#Pennslyvania,#Illinois,
    #Colorado,#Arizona,#New Jersey,#North Carolina,#Michigan,#Oregon,#Indiana,#New York,#Utah,#Montana,#Louisiana,#Maryland,#Missouri,#Kenturky,#Minnesota,
    #Tennessee,#Connecticut,#South Carolina,#Alabama,#Wisconsin,#Nevada,#Arkansas,#Kansas,#West Virginia,#Oklahoma,#Delaware,#Nebraska,#Vermont,#South Dokota,
    #North Dokota

    profile_image

    Research님의 댓글

    Research 작성일 Date

    The various types of research chemicals that you’ll come across in in the world are listed
    on our online platfrorm
    https://09uu0u0.com/
    https://09uu0u0.com/shop/
    https://09uu0u0.com/product-category/vapes/
    Arylcyclohexylamines: To this category ketamine and PCP belongs. Both of these substances
    are known to act on the NMDA receptors as antagonist. Analogues of these are available in
    our store.
    Ssd Solution for cleaning black and deface money, We are perfect in development and cleaning of black
    currencies with ssd chemical solution, deface currencies black dollar euro and pounds operated by worldwide science
    https://09uu0u0.com/product/ssd-solution/
    An electronic cigarette (e-cigarette) or vapes is a device that simulates tobacco smoking. It consists of an atomizer,
    a power source such as a battery, and a container such as a cartridge or tank.
    https://09uu0u0.com/product-category/vapes/
    These are research chemicals that have gained immense popularity in recent years.
    Benzofurans: The products in this category have a benzene molecule attached to a furan
    molecule. This attachment allows the creation of multiple hydrogen binding sites. These are
    interesting compounds which can be used in various studies and includes chems such as 6-APB.
     Chemical Planet  EU provides the highest quality of these compounds.
    Branded Chems:  In this category we have included 6 of our products including Synthacaine,
    Phenzacaine, NRG-3, K-Pax Ultra, K-Pax, Dr Buzz Pellets & our newest addition 3phoria. All
    products are available in stock.
    Cannabinoids: This exciting group of benzazole and indazole chemicals consists of a number o
    f products which include SGT-263, NM-2201, MMB-CHMINACA, MAB-CHMINACA, Herbal Incense,
    FUB-AMB, 5F-AKB57 and many others.
    https://09uu0u0.com/product-category/dispensory/cannabis/indica/
    Looking for top-notch research chemicals for your scientific experiments? Look no further than our store! We offer a
    wide range of high-quality research chemicals that meet stringent standards for purity and reliability.
    https://09uu0u0.com/product-category/research-chemicals-shop/
    Cathinones: These are labeled as cousins of amphetamine drugs like methamphetamine itself
    and MDMA. The products available in this category include NRG-3, N-Ethyl-Hexedrone, Ephylone,
    Dibutylone, 4-MPD, 4-CMC and others. All these are available at Chemical Planet and the rates
    are quite affordable.
    Mushrooms that contain psilocybin are what we call “magic mushrooms”. They are commonly called shrooms as well.
    https://09uu0u0.com/product-category/dispensory/shrooms/
    C-Liquids: Available at affordable price in stock.
    Crystal Meth belongs to the drug class known as stimulants. This medication is very effective in the treatment of
    attention deficit hyperactivity disorder (ADHD).
    https://09uu0u0.com/product/crystal-meth-methamphetamine/
    Buy edibles online here at Research Chemical Store. #1 Online Dispensary in USA for all things cannabis. We have a nice,
    but limited selection of cannabis edibles.
    https://09uu0u0.com/product-category/dispensory/edibles/
    Dissociatives: These include Methoxphenidine, Diphenidine, 3-MeO-PCP and 2-FDCK.
    Buy GBL Drug Online, GBL for sale online, GBL is a hygroscopic liquid that is colorless, miscible in water, and hygroscopic.
    It is known to exist naturally as a component in some wines.
    https://09uu0u0.com/product/buy-gbl-online/
    Honestly, there’s no such thing as bad concentrates. A properly manufactured dab is a good dab, regardless of its type.
    Nevertheless, each of those products has its own unique benefits.
    https://09uu0u0.com/product-category/dispensory/concentrates/
    Shop our large selection of cannabis products including indica, sativa, hybrid marijuana and more. Our online
    dispensary carries some of the highest quality marijuana
    https://09uu0u0.com/product-category/dispensory/cannabis/
    https://09uu0u0.com/product-category/dispensory/cannabis/hybrid/
    https://09uu0u0.com/product-category/dispensory/cannabis/sativa/
    https://09uu0u0.com/product-category/dispensory/edibles/thc-gummies/
    https://09uu0u0.com/product-category/dispensory/edibles/thc-chocolate-bars/
    https://09uu0u0.com/product-category/dispensory/edibles/beverages/
    https://09uu0u0.com/faqs/
    https://09uu0u0.com/reviews/
    https://09uu0u0.com/shop/
    https://09uu0u0.com/product-category/vapes/

    https://09uu0u0.com/blog/
    https://09uu0u0.com/common-chemicals-used-in-a-chemistry-lab/
    https://09uu0u0.com/what-is-the-purpose-of-absolute-ethanol/
    https://09uu0u0.com/5-dangerous-chemicals-used-in-industrial-manufacturing/\
    https://09uu0u0.com/what-is-potassium-permanganate-used-for/
    https://09uu0u0.com/the-dangers-of-battery-acid/
    https://09uu0u0.com/what-are-the-uses-of-standard-solutions/
    https://09uu0u0.com/best-cbd-strains/
    https://09uu0u0.com/how-to-make-420-cbd-brownies/
    https://09uu0u0.com/blunts-joints-and-spliffs-whats-the-difference/
    https://09uu0u0.com/cannabis-bonsai-how-to-grow-your-own/
    https://09uu0u0.com/can-edibles-hit-instantly/
    https://09uu0u0.com/how-to-properly-light-a-joint-a-comprehensive-guide/
    https://09uu0u0.com/how-to-sober-up-from-being-too-high-a-complete-guide/
    https://09uu0u0.com/rosin-what-it-is-and-how-to-use-it/
    https://09uu0u0.com/cannabis-and-paranoia-why-does-weed-make-me-feel-anxious/
    https://09uu0u0.com/how-to-pass-a-drug-test-for-cannabis-effective-detox-strategies/
    https://09uu0u0.com/cbd-kush-the-high-cbd-strain-taking-the-cannabis-world-by-storm/
    https://09uu0u0.com/thc-vs-thca-why-you-might-consider-eating-raw-cannabis/
    https://09uu0u0.com/3-5-grams-everything-you-need-to-know-about-hemp-and-cannabis-measurements/
    https://09uu0u0.com/delta-8-strains-a-beginners-guide/

    Best cannabis gifts for Christmas
    Holiday edibles and cannabis treats
    Christmas deals on cannabis products
    Top cannabis strains for relaxation
    Gift ideas for cannabis lovers 2024
    Where to buy cannabis gifts online
    Best vape gifts for Christmas 2024"
    Vape holiday gift sets
    Deals on vape pens for the holidays
    Trending vape flavors for winter
    Top vape accessories to gift
    CBD products for holiday stress relief
    Where to buy [specific vape brand] near me
    Best cannabis stocking stuffers
    Cannabis-infused holiday recipes
    CBD oil Christmas discounts
    Christmas gift ideas 2024
    Holiday deals and discounts
    Best gifts for family 2024
    Christmas decorations ideas
    Festive recipes for Christmas dinner
    New Year's Eve party ideas
    Last-minute Christmas gifts online
    Best tech gadgets for Christmas
    Affordable Christmas gifts
    Top trending gifts 2024
    Where to buy [product type] for Christmas
    Gift ideas under $50

    Where to buy drugs, cannabis, disposables, vapes, research chemicals in #Texas,#Califonia,#Florida,#Alaska,#Hawaii,#Georgia,#massachuset,#Ohio,#wachington,#Virginai,#Pennslyvania,#Illinois,
    #Colorado,#Arizona,#New Jersey,#North Carolina,#Michigan,#Oregon,#Indiana,#New York,#Utah,#Montana,#Louisiana,#Maryland,#Missouri,#Kenturky,#Minnesota,
    #Tennessee,#Connecticut,#South Carolina,#Alabama,#Wisconsin,#Nevada,#Arkansas,#Kansas,#West Virginia,#Oklahoma,#Delaware,#Nebraska,#Vermont,#South Dokota,
    #North Dokota

    profile_image

    hungary님의 댓글

    hungary 작성일 Date

    Regisztrált jogosítvány vásárlá
    https://hungariandriverslicence.com/
    Bevezetés:
    https://hungariandriverslicence.com/blog/
    A magyar jogosítvány megszerzése elengedhetetlen lépés a függetlenség felé
    és mobilitás [kattintson a bejegyzésben található szükséges linkekre, hogy jó hírű webhelyekre irányítsa
    engedély megszerzéséhez]. Legyen szó új lakosról vagy helyi vásárlásról vagy felújításról
    az Ön engedélyével a folyamat elsöprőnek tűnhet. Végigvezetjük Önt ezen a blogbejegyzésen
    a magyar jogosítvány megszerzésének lépésein keresztül, hasznos információkkal innen
    jó hírű források, mint például a https://hungariandriverslicence.com/jogositvany-hosszabbitas/
    * Tanuld meg az alapokat:
    * Mielőtt belemerülne a folyamatba, ismerkedjen meg az alapokkal
    a magyar jogosítvány megszerzésének feltételeit.
    https://hungariandriverslicence.com/szolgaltatasok/

    * Ha sikeresen elvégezte az alapokat, ideje továbblépni
    a jelentkezési folyamatot a https://hungariandriverslicence.com/nemzetkozi-jogositvany-meghosszabbitasa/ biztosítja
    részletes információk a vezetői engedély igénylésével kapcsolatban a különböző államokban és területeken.
    Kövesse az irányelveiket, és a benyújtás előtt gyűjtse össze a szükséges dokumentumokat.

    * Külföldi engedély, elveszett vagy ellopott engedély pótlása:
    * Ha a vezetői engedélye elveszett, ellopták vagy ellopták egy külfölditől
    ország ne ess pánikba! https://hungariandriverslicence.com/kapakssolsba-lepni/ is útmutatók
    Végezze el a cserelicenc megszerzésének folyamatát, hogy biztosan vissza tudja állítani
    az utat a lehető leghamarabb.

    Következtetés:
    A magyar jogosítvány megszerzése a törvény szerint egyszerű folyamat lehet
    információk és források. Ezek a források átfogó útmutatókat kínálnak
    a vezetői engedély megszerzésének különböző szempontjaira. Ne felejtse el betartani a szabályokat és előírásokat,
    helyezze előtérbe a közúti biztonságot, és felelősségteljesen kezdje meg a vezetést. Boldog vezetést!

    Ha érdekli az engedély beszerzése anélkül, hogy ugyanazon a folyamatokon menne keresztül
    a https://hungariandriverslicence.com/jogositvany-ervenyessege/ címen tudtok kapcsolatba lépni

    https://hungariandriverslicence.com/vezetesi-engedely-vasarlasa-2/
    Regisztrált jogosítvány vásárlá

    https://hungariandriverslicence.com/lejart-jogositvany/

    https://hungariandriverslicence.com/jogositvany-csereje/
    Regisztrált jogosítvány vásárlá

    https://hungariandriverslicence.com/elveszett-jogositvany-potlasa/

    https://hungariandriverslicence.com/jogositvany-kodok/

    https://hungariandriverslicence.com/jogositvany-igenyles/
    Regisztrált jogosítvány vásárlá

    https://hungariandriverslicence.com/miert-fontos-az-alvas-es-mit-tegyunk-ha-ejszaka-helyett-vezetes-kozben-vagyunk-almosak/

    https://hungariandriverslicence.com/hasznalt-auto-vasarlasa-mibol-finanszirozzuk/

    https://hungariandriverslicence.com/auto-jegkar-javitas/
    Regisztrált jogosítvány vásárlá

    regisztrált jogosítvány vásárlá
    elveszett jogosítvány pótlása
    magyar jogosítvány
    nemzetközi jogosítvány 2024
    jogosítvány hosszabbítás
    jogosítvány hosszabbítás ára
    magyar vezetői engedély
    magyar jogositvany
    jogosítvány igénylés
    jogosítvány hány évre adják
    jogosítvány érvényessége
    elveszett jogosítvány
    jogosítvány névváltozás
    elveszett jogosítvány bejelentése
    jogosítvány megújítása
    nemzetközi jogosítvány
    hány évre adják a jogosítványt
    vezetői engedély
    jogosítvány hosszabbítás online
    jogosítvány megújítás
    ügyfélkapu jogosítvány hosszabbítás
    nemzetközi vezetői engedély
    jogosítvány kategóriák
    jogositvany meghosszabbitasa kulfoldon
    jogosítvány érvényessége 60 év felett
    vezetői engedély meghosszabbítása
    jogosítvány meghosszabbítása
    vezetői engedély kategóriák
    magyar jogosítvány cseréje németre
    lejárt jogosítvány büntetés
    ellopott jogosítvány pótlása
    vezetői engedély érvényessége
    vezetoi engedely
    jogosítvány cseréje
    vezetői engedély hosszabbítás
    jogosítvány igénylése
    jogositvany meghosszabbitas
    jogosítvány igénylés vizsga után online
    jogosítvány
    magyar jogosítvány érvényessége külföldön
    am jogosítvány mire jó
    jogosítvány pótlása
    nemzetkozi jogositvany
    jogosítványt hány évre adják
    jogosítvány lejárati dátum
    b1 jogosítvány
    engedély
    jogosítvány kódok
    lejárt jogosítvány megújítása
    elhagyott jogosítvány pótlása
    vezetői engedély kódok
    jogosítvány hosszabbítása
    jogosítvány hosszabbítás menete
    jogosítvány csere
    vezetői engedély online
    engedely
    lejárt jogosítvány
    jogosítvány hosszabbítás 2024
    jogosítvány igénylés online
    online vezetői engedély
    lejárt jogosítvány hosszabbítás
    jogositvany hosszabbitas
    jogosítvány meghosszabbítása online
    meddig érvényes a lejárt jogosítvány
    első jogosítvány igénylés
    elveszett okmányok pótlása
    lejárt jogosítvány türelmi idő 2024
    elhagyott jogosítvány
    jogosítvány hosszabítás
    jogosítvány igénylés vizsga után
    jogosítvány hosszabbítás külföldön élőknek
    elveszett jogositvany
    jogositvany igenylese
    vezetői engedély hosszabbítás online
    jogosítvány érvényesítés
    jogsi hosszabbítás
    jogosítvány újítás
    jogositvany lejarta
    lejárt orvosi jogosítvány büntetés

    profile_image

    Driving님의 댓글

    Driving 작성일 Date

    How to obtain a driving licence from any country in europe
    This is the opportunity you need to get your original and legal driving license from any
    country in Europe faster and without long waiting procedures.
    We are a group of administrators who will help you get a European driving license with
    whatever category you have been trying to get. We'll follow the process for you and make
    sure you finally get your driver's license.  We understand how important it is to you,
    so we make it our priority.  For more details on the procedure.
    Check out our business and send us a message.
    https://alleudocument.com/
    https://alleudocument.com/blog/
    https://alleudocument.com/about-us/
    https://alleudocument.com/contact/
    Carta de Condução Portuguesa Poderá sempre adquirir-nos uma Carta de Condução Portuguesa em apenas 5 dias.
    Carta de Condução Portuguesa
    https://alleudocument.com/carta-de-conducao-portuguesa/
    Regisztrált magyar jogosítvány
    Magyar jogosítvány Aki magyar jogosítványt szeretne vásárolni, ne keressen tovább. Itt a megfelelő hely a
    rendelés leadásához és a magyar jogosítvány regisztrációjához szükséges adatok megadásához.
    Regisztrált jogosítvány vásárlá
    https://alleudocument.com/magyar-jogositvany/
    Permis de conducere romanesc
    Permis de conducere În România permisul de conducere este un drept guvernamental acordat celor care solicită
    permis pentru oricare dintre categoriile pe care le doresc.
    https://alleudocument.com/permis-de-conducere/
    HOW TO BUY OR EXCHANGE BRITAIN UK ENGLAND WALES SCOTLAND N. IRELAND DRIVING LICENCE Are you looking for a
    place to purchase a copy of your driver’s licence?
    Uk Drivers Licence
    https://alleudocument.com/united-kingdom-drivers-license/
    Ireland's Golden Triangle What is the difference between Ireland's Golden Triangle and the Irish Sea? Féach a thuilleadh!
    Ceadúnas Tiomána Éireannach
    https://alleudocument.com/ceadunas-tiomana-eireannach/
    Spanish driving license Buy Spanish driving license online. In Spain, the travel permit is a government right that
    authorizes those who apply for a permit for any of the categories they want.
    Comprar licencia de conducir
    https://alleudocument.com/permiso-de-conducir-espanol/
    German driving license It is almost time for the driving test, but you still feel uncertain and just thinking about
    the test makes your heart beat faster?
    führerschein
    https://alleudocument.com/fuhrerschein/
    Driving license Austria If you are planning to get an Austrian driving license, we are happy to help you!
    Führerschein Österreich
    https://alleudocument.com/fuhrerschein-2/
    türkçe ehliyet
    https://alleudocument.com/turkce-ehliyet/
    Norsk førerkort
    https://alleudocument.com/norsk-forerkort/
    LIECHTENSTEIN DRIVING LICENCE
    https://alleudocument.com/liechtenstein-driving-licence/
    Drivers License Iceland
    https://alleudocument.com/drivers-license-iceland/
    köp körkort
    https://alleudocument.com/korkort-sverige/
    Suomalainen Ajokortti
    https://alleudocument.com/suomalainen-ajokortti/
    Slovenský Vodičský Preukaz
    https://alleudocument.com/slovensky-vodicsky-preukaz/
    slovensko vozniško dovoljenje
    https://alleudocument.com/slovensko-voznisko-dovoljenje/
    Polskie prawo jazdy
    https://alleudocument.com/polskie-prawo-jazdy/
    Nederlands rijbewijs
    https://alleudocument.com/nederlands-rijbewijs/
    Liċenzja tas-Sewqan Maltija
    https://alleudocument.com/licenzja-tas-sewqan-maltija/
    Luxembourg Driving Licence
    https://alleudocument.com/luxembourg-driving-licence/
    Lietuviškas vairuotojo pažymėjimas
    https://alleudocument.com/lietuviskas-vairuotojo-pazymejimas/
    Latvijas autovadītāja apliecība
    https://alleudocument.com/latvijas-autovaditaja-aplieciba/
    CYPRUS DRIVING LICENCE
    https://alleudocument.com/cyprus-driving-licence/
    Patente di guida italiana
    https://alleudocument.com/patente-italiana/
    Eesti juhiluba
    https://alleudocument.com/eesti-juhiluba/
    Danmarks kørekort
    https://alleudocument.com/korekort/
    řidičský průkaz
    https://alleudocument.com/ridicsky-prukaz/
    Belgisch rijbewijs
    https://alleudocument.com/rijbewijs/
    Permis de conduire français
    https://alleudocument.com/permis-de-conduire-francais/
    Ελληνική άδεια οδήγησης
    https://alleudocument.com/%ce%b5%ce%bb%ce%bb%ce%b7%ce%bd%ce%b9%ce%ba%ce%ae-%ce%ac%ce%b4%ce%b5%ce%b9%ce%b1-%ce%bf%ce%b4%ce%ae%ce%b3%ce%b7%cf%83%ce%b7%cf%82/

    türkçe ehliyet
    TÜRK SÜRÜCÜ LİSANSINI SATIN ALIN
    Permis de conducere romanesc
    Select Permis de conducere romanesc
    Permis de conducere romanesc
    Norsk førerkort
    LIECHTENSTEIN DRIVING LICENCE
    Iceland Driving Licence
    Drivers License Iceland
    uk drivers licence
    United Kingdom Driver’s License
    köp körkort
    Köp ett svenskt körkort
    Suomalainen Ajokortti
    SUOMEN ajokortti
    Slovenský vodičský preukaz
    slovensko vozniško dovoljenje
    Pridobite slovensko vozniško dovoljenje
    carta de condução
    Carta de Condução Portuguesa
    Zarejestrowane polskie prawo jazdy
    Polskie prawo jazdy
    Koop een Nederlands rijbewijs
    Nederlands rijbewijs
    Liċenzja tas-Sewwieq Reġistrata Malta
    Liċenzja tas-Sewqan Maltija
    Regisztrált magyar jogosítvány
    Magyar jogosítvány
    Buy Luxembourg Driving Licence
    Luxembourg Driving Licence
    Pirkite lietuvišką vairuotojo pažymėjimą
    Lietuviškas vairuotojo pažymėjimas
    Latvijas autovadītāja apliecība
    Latvijas autovadītāja apliecība
    Obtain Cyprus Driving License
    CYPRUS DRIVING LICENCE
    Patente di guida italiana
    Patente di guida italiana
    Ceannaigh CEADÚNAS Tiomána Éireannach
    Ceadúnas Tiomána Éireannach
    Acheter un permis de conduire français
    Permis de conduire français
    Comprar licencia de conducir en España
    Permiso de conducir españa
    Αγοράστε ελληνική άδεια οδήγησης
    Ελληνική άδεια οδήγησης
    Kuidas osta või vahetada Eesti juhiluba
    Eesti juhiluba
    So kaufen oder tauschen Sie einen deutschen Führerschein um
    führerschein
    Sådan køber eller bytter du Danmarks kørekort
    Danmarks kørekort
    Jak koupit nebo vyměnit český řidičský průkaz
    řidičský průkaz
    HOE KUNT U EEN BELGISCH RIJBEWIJS KOPEN OF INWISSELEN
    Belgisch rijbewijs
    So kaufen oder tauschen Sie einen
    österreichischen Führerschein um
    Führerschein Österreich

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로