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<p class="0" style="text-align: center; font-size: 13pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-size: 13pt; mso-fareast-font-family: 함초롬바탕">고용을 증대시킨 기업에 대한 세액공제</span></p>
<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="text-align: right; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="text-align: right; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="text-align: right; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">작성일자 </span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">: 2019.02.19.</span></p>
<p class="0" style="text-align: right; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">작성자 </span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">: </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">김경재 세무사</span></p>
<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="font-size: 12pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="letter-spacing: 0pt; font-size: 12pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">Ⅰ </span><span style="font-size: 12pt; mso-fareast-font-family: 함초롬바탕">개 요</span></p>
<p class="0" style="text-indent: 10pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="text-indent: 10pt; letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">종전의 고용창출투자세액공제와 청년고용증대세액공제제도를 통합하여 고용증대세액공제제도를 재설계하였다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">. </span></p>
<p class="0" style="text-indent: 10pt; letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">본 규정은 </span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">2018.1.1. </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">이후 개시하는 사업연도분부터 적용한다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">.</span></p>
<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="font-size: 12pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="letter-spacing: 0pt; font-size: 12pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">Ⅱ </span><span style="font-size: 12pt; mso-fareast-font-family: 함초롬바탕">내 용</span></p>
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<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-list: l1 level1 lfo2"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">적용대상 법인</span></p>
<p class="0" style="font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="font-family: 함초롬바탕; font-size: 11pt"> <!-- [if !supportEmptyParas] --> <!-- [endif] --> <o:p></o:p></span></p>
<p class="0" style="text-indent: 10pt; letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">내국법인</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">(</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">소비성서비스업 등 대통령령으로 정하는 업종을 경영하는 내국법인은 제외</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">)</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">의 </span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">2020.12.31.</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">이 속하는 사업연도까지의 기간 중에 상시근로자 수를 증가시킨 경우에 세액공제 대상이 된다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">.</span></p>
<p class="0" style="text-indent: 10pt; letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">이 경우 </span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">“</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">소비성서비스업 등 대통령령으로 정하는 업종</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">”</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">이란 다음 각 호의 어느 하나에 해당하는 사업을 말한다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">.</span></p>
<p class="0" style="letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">① </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">호텔업 및 여관업</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">(</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">「</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">관광진흥법</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">」</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">에 따른 관광숙박업은 제외한다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">)(2010.02.18 </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">신설</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">) </span></p>
<p class="0" style="letter-spacing: 0pt; font-size: 11pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt"><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">② </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">주점업</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">(</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">일반유흥주점업</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">, </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">무도유흥주점업 및 </span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">「</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">식품위생법 시행령</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">」 </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">제</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">21</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">조에 따른 단란주점 영업만 해당하되</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">, </span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">「</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">관광진흥법</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">」</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">에 따른 외국인전용유흥음식점업 및 관광유흥음식점업은 제외한다</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">)(2010.02.18 </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">신설</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">) </span></p>
<p class="0" style="mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt"><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">③ </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">그 밖에 오락</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt">ㆍ</span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">유흥 등을 목적으로 하는 사업으로서 기획재정부령으로 정하는 사업</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">(2010.02.18 </span><span style="font-size: 11pt; mso-fareast-font-family: 함초롬바탕">신설</span><span lang="EN-US" style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt">) </span></p>
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<p> 이하 중략</p>
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<p> </p>
<p><font face="함초롬바탕"><br /><br />본 저작권은 세림세무법인에 있으며 무단사용을 금합니다.</font></p>