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secret

나이가 드는건 역시 피부, 주름...

30대 후반이 되면서 이제 제 자신을 좀더 표현하고 가꾸는 것이 자연스러워지네요.^^
여성이라면 선물받고 싶은 아이템 SK-II ...



다소 고가의 제품이지만, 늘 비싼값을 해주는 위시리트 1순위~
신랑 해외 출장때마다 하나 둘씩 마련하는 SK-II *^^*

그중 오늘 얘기하고 싶은 것은 SK2 동안파데~!



                                           <고맙게도 SK-II에서 샘플을 얻게 되었다>

피부미인이 진정한 미인이라고 하는데,
가까이서 보아도 어려보이는 동안 피부를 원한다면 한번쯤 시도해 볼만한 아이템이네요 ~~
파운데이션 추천 합니다.

가끔 부부동반 모임시 어린 연하랑 결혼한 신랑친구 내외가 동석하면 가까이에서 보아도 어려보이는 동안피부가 필요하더군요.. 은근히 신경쓰이죠...ㅠ;;

저만의 비법은 역시 SK-II 에센스로 가볍게 터치하고, 수분크림,, 메이크업 베이스...   코스대로 한다음 ^^
가장 중요한건 SK-II 스킨 크림인 파운데이션 하나로 쉽고 빠르게!!!!
피부에 스며들어 완전 제피부 처럼 보인답니다.



<사용전 생얼>                                      <사용후 피부사진 클로즈업>

스킨케어 성분이 함유된 이멀젼 파운데이션이 피부에 완벽하게 잘 밀착되어 잡티를 커버하면서 매끄러운 피부를 연출하게 해준다네요.

제세한 정보는 여기에서 : http://www.sk2.co.kr/face/2010/




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  1. hermes bags outlet home decor 댓글 목록 :: 댓글 쓰기 :: Life is wonderful, happy. LIFE LOGGER
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secret

오랜만에 추석연휴 끝에 아이들과 영화한편 보고 롯데리아를 찾았습니다.

요즘.. 예전만큼 패스트푸드를 좋아하진 않지만,
아이들이 좋아할때,, 영화나 보고 테마파크 다닐때는 분위기항 한두번 먹는데...

아... 이 햄버거는 정말 아니다 싶더군요.

울와이프도 이런 음식 꽤 좋아하는데.. 햄버거를 한입먹고 사양하다니...


이런 맛으로 아직까지 롯데리아가 안망하고 버티는건..
"롯데" 그룹이기 때문이겠죠..

소위 놀고 먹고 자고 하는 사업에 쫘~~ 포진된 롯데 사업에 시너지 효과랄까..

암튼 롯데월드에서 만난 롯데리아 한우스테이크는 비츄~~!!!!
괜히 시도해서 햄버거 값 날리는 일 없도록 제 입맛  판단에 따라 비추하오니 참고하시길 ㅠ..



한우란게 무슨 의마가 있을까요??
다른 막되먹은 재료들과 믹스되어 떡갈비 처럼 되어 있고..
표현하자만,, 버섯이랑 이상한 소스로 막쳐 발려져 있다는 느낌ㅠ

(이날 만난 롯데리아 햄버거는 남은 재사 음식 보다 못한 맛이었습니다.)


뚜껑을 열어봤습니다..


다른 치킨도 딱딱했고,,,
후렌티프라이는 눅눅하고...


결국 저렇게 다 남겨 버렸습니다.. ㅠ
맛이란건 어디까지나 주관적이니,, 참고만 하시길 바랍니다.
저작자 표시 비영리 변경 금지
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백팩, 숄더백, 메신저백, 크로스백, 팔찌, 커플팔찌, 기념일 선물 등 브랜드 정보 제공

트랙백  6 , 댓글  19개가 달렸습니다.
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  5. Interleague MLB betting probabilities for 2010 are complete and like usual, the AL was the winner but this year it wasn't by much.

    In the 252 Interleague matches, the AL went 134-118. Most of the results against the baseball lines for the Al was due to the fact of the results of the Chicago White Sox and Red Sox.


    Baseball betting probabilities favor the AL most of the time when they confront the National League due to the fact of the recent dominance. The AL hasn't lost the season series vs the NL since 2003. The AL can thank the White Sox, who went an awesome 15-3 in Interleague play, this year. The White Sox went from also-rans in the AL Central race to a contender due to the fact of their results in Interleague play.

    The top hitter in Interleague action was Texas' Josh Hamilton who hit .472 with 34 hits. New York Mets third baseman David Wright had 24 RBIs to top all hitters in Interleague play. Chicago's Jack Peavy had the lowest ERA at 0.78 while Mark Buehrle had the most victories with 4 in Interleague event. With eight, Bobby Jenks had the most saves.

    The White Sox were unreal in Interleague play but some other teams also had excellent results against the baseball probabilities. The Boston Red Sox made a major run in the rankings based on their Interleague history. Boston went 13-5 in Interleague play. The Texas Rangers went 14-4 in their 18 Interleague matches.

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    Interleague play wasn't all good news for the AL as the Red Sox suffered several injuries. They lost second baseman Dustin Pedroia, starting pitcher Clay Buchholz and catcher Victor Martinez as a result of injury. The Florida Marlins played poorly in Interleague play and they even went so far as to fire their manager Fredi Gonzalez.

    A intense rivalry was born that goes on to this day when the AL was created in 1901 to challenge the National League's monopoly on professional baseball.

    The American League's normal domination of the major league baseball season can easily be attributed to several factors other than the statistics of its players. For example, the AL has the designated hitter rule. This basically gives Al teams a major edge over National League teams by providing them an extra man. It's clearly not that most of an edge, given the history of interleague play this year, but it could make the difference.

    There have been 105 World Series played between 1903 and 2009. (The Series was called off in 1904 and 1994). In those 105 Series, the AL has won 63 times while the National League has won only 42 times.

    We say goodbye to Interleague event for now. The American League and National League is not going to meet again until the World Series and a full slate of Interleague matches is not going to occur again until next May.


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  10. These were introduced in order to raise the actual Lakers in order to another name, to include much more glitz as well as glamour to some star-studded city that's accustomed to titles as well as successful blotches as well as Showtime.

    Dwight Howard as well as Dorrie Nash find away that individuals La lighting may cause very the actual glare.

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    "It's the combination associated with every thing, inch Nash stated. "There tend to be times we are able to perform wiser, exactly where we are able to perform much better defensively... whenever you include everything upward, we are battling. From various occasions, we are discovering various ways to get rid of the overall game. Sometimes I believe we're improving, http://www.esporthat.com/ nba hats, however we now have absolutely nothing to exhibit for this. inch

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    Although the Lakers (15-18) reduce the actual debt in order to only 3 factors, the actual Nuggets required benefit of past due turnovers in order to deliver La in order to it's 3rd directly reduction.

    Following Bryant strike the 3-pointer along with thirty six mere seconds remaining, Colorado ahead Danilo Gallinari scooped upward the come back following a Howard obstructed chance as well as strike the back-breaking 3-pointer. Bryant replied by having an off-balance 3-pointer, however the Lakers had been pressured in order to bad Colorado two times, and also the Nuggets (20-16) strike all free of charge tosses.

    "Our protection was not great for high of the overall game, however since the online game continued, this obtained just a little much better, inch Colorado trainer George Karl stated. "They had been producing lots of pictures, however We believed all of us improved contesting, which is not the situation the majority of the 12 months. We have been type of a typical fourth-quarter protective group, however this evening, since the online game continued, all of us obtained a bit more assured along with a small much better protecting their own 'A' things. inch

    Ity Lawson experienced twenty one factors as well as 10 aids in order to guide Colorado, that experienced 6 gamers rating within dual numbers. Gallinari completed along with 20 factors, as well as JaVale McGee additional seventeen from the Colorado table.

    The actual Nuggets outscored the actual Lakers 60-38 within the fresh paint as well as 25-14 within fast-break factors.

    "We're the group which episodes, inch Colorado ahead Kenneth Faried stated. "We assault the actual edge, every single online game. Regardless of who's within the fresh paint, attempting to safeguard this, we will maintain targeting this. inch

    Bryant experienced twenty nine factors upon 11-of-26 capturing as well as additional 7 aids. Globe Serenity experienced sixteen factors, such as 4 3-pointers. Howard linked the career-high along with twenty six rebounds as well as additional fourteen factors, however he'd simply 4 factors within the 2nd fifty percent. Gasol obtained 11 factors, as well as Nash led 10 factors as well as 13 aids, although he or she switched the actual golf ball more than 5 occasions.

    Right now the actual Lakers tend to be questioned along with maintaining a good currently fractured locker space collectively.

    "We've already been chippy a great deal this season, inch Howard stated. "We do not wish to shed. The intention isn't to visit available as well as shed each and every online game. We are inside a difficult extend. We must remain collectively. All of us cannot stage fingertips from anyone. inch

    INFORMATION: Dorrie Blake (stomach surgical treatment) skipped the overall game for that Lakers. Gasol (plantar fasciitis), Howard (make), Bob Duhon (back again jerks) as well as The nike jordan Slope (ankle/herniated disk) performed in spite of their own conditions. Slope obtained 13 factors within quarter-hour.... Wilson Chandler (stylish) had been sidelined for that Nuggets.... La received the growing season sequence using the Nuggets final period, 3-1, prior to defeating Colorado 4-3 within the very first circular from the Traditional western Meeting playoffs.... Nash is actually 5 aids timid associated with 10, 000 with regard to their profession. He or she presently rates 5th about the all-time aid checklist, at the rear of Absolutely no. four Miracle Manley (10, 141).... Nuggets safeguard Corey Maker experienced the career-high 28 factors within the Denver's 126-114 within within the Lakers upon 12 ,. twenty six. He or she obtained fourteen factors Weekend.
  11. Houston Astros Minor League first baseman Jonathan Singleton has been suspended for 50 games by Major League Baseball for a violation of the Minor League Drug Prevention and Treatment Program.

    Singleton is currently on the roster of Double-A Corpus Christi of the Texas League, http://www.csnshop.com/ mlb cool base jersey, and the suspension will go into effect at the start of this season.

    He hit. 284 with 21 homers for Corpus Christi last season.
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인터넷으로 에어컨 구매시 확인해야 할 주의사항! 
구매한 에어컨이 정품일까? 확인해 볼까요?

인터넷으로 에어컨 구매시 설치기사님의 증언?? 에 따라서 정보를 제공해 드립니다.

한편으론 여름 다지나가는 상황에서 좀더 빨리 포스팅하지 못해 죄송하네요;;
 

(에어콘 광고 이미지 사진)

에어콘 가격 비교하고 사야하는 서민들의 알뜰함.

요즘같이 무더운 여름에는 에어컨 없이 어떻게 살았을까...하는 생각이 들곤 합니다.
서민생활에.. 비싼 에어컨에다가 전기료도 비싸고, 아무리 안쓰려고 해도 "행복지수", "불쾌지수"를 생각하면 고민을 하지 않을 수 업는 상황이기도 하다.

여기에다 업체의 "에어컨 사주면 가지~"라는 마케팅까지..!! 안살 수 없는 필수 가전이 되고 말았다.

그렇기 때문에 조금이라도 더 저렴한 가격으로 에어컨을 사기 위해서, 유통업체의 할인행사나 동네의 허름한 에어컨 취급 대리점, 중고, 그리고 인터넷을 찾아서 발품을 팔기도 한다.

글을 쓰고 있는 저 자신도 이런 모든 과정을 거쳤기 때문에 에어콘과 같은 "고관여 제품"에 대해서는 서민들이 같은 고민과 과정을 거치게 될 것으로 생각되기 때문에 이글을 쓰게 되었씁니다.

우선, 온군데 전화를 하면서 느낀 점은, 쌈박한 매장이라고 비싸고 허름한 동네 유통대리점이라고 해서 비쌀 것이라는 생각은 선입견이라는 생각이었습니다..  설치비 때문이죠.(추후에 설명)

여기서 발견되는 에어컨 업체들의 바가지? 내지는 마진 남기는 방법은 두가지였습니다.
- 이는 정상적으로 잘 판매하는 업체를 싸잡아 말씀드리는 것이 아니라.. 일부 얇팍한 곳을 말하며 사용자에게
  주의를 드리는 것이니 너무 한편으로 생각하거나 오해없기를...

1. 가격을 싸게 말하고, 설치비, 재료비로 마진을 뽑아낸다. 에어콘 가격비교
   ㅇ 인터넷 에어콘 취급점,,,,,
       인터넷에 전화를 쭈~~욱 돌려보면, 가격은 낮지만 설치비를 포함하며 하이마트나 대형유통
       매장보다 훨씬 비싼 가격이 되는 경우가 있다. 소비자가 느끼는 신뢰도야 말할 것도 없고.
      => 즉, 설치비를 포함한 전체가격과 A/S까지 고려해야 합니다.

2. 두번째로, 사기치는 방법입니다. 본 제품은 그대로, 실외기를 싸구려로 다는 것입니다.
    - 정말 여기에 대해서 아시는 분들이 많이 없는 것 같습니다.

    ㅇ 에어컨 가격에서 이쁘장한 에어컨 보다, 실외기가 더 높은 가격의 비중을 차지합니다.
        그런데 소비자들은, 카달로그 상에 보여지는 제품만을 확인할뿐 실외기는 깜쪽같이 모릅니다.
        - 부덕한 인터넷 판매자들은 제품은 그대로 보내고 대신 싸구려 실외기를 붙이는 방법으로 싼가격으로
          판매하고 엄청난 마진을 챙기는 것입니다. (소비자 기만, 사기 아닐까요?) 에어콘 가격..비교해바..

====> 에어컨 박스 상에 기재돈 실외기의 명칭(모델명)과, 실외기의 모델이 정확한지 확인해야 !!!!!


▲ 인터넷엔 이렇게 많은 에어콘이 올라와 있습니다.


에어컨이 도착하면 에어컨 박스를 확인하세요.

에어컨 모델명과 세트로 사용되는 정품 에어컨 실외기의 명칭이 나와있습니다.
(본 사진에는 스티커로 붙여 있는데, 대부분 박스에 인쇄되어 나옵니다. 그게 더 신뢰가 가겠죠)


▲ 자세히 보면 이런식입니다.


▲ 구매한 에어컨의 제품 박스에 기재된 실외기의 모델이 맞는지 확인하는 것이죠..


일부,,, 업체들 정직하게 판매하시길..
에어컨을 싸게 구매하려는 것이,,
 정품을 싸게 구매하는 것이지, 사양떨어지는 제품이라도 싸게 사자는 것이 아니니깐 말이죠.

조금이나마 도움이 되셨길 바라구요~! 모두모두 시원한 여름 보내세요 ~! 에어컨 가격비교

저작자 표시 비영리 변경 금지
신고
크리에이티브 커먼즈 라이선스
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WRITTEN BY
식이네 집 ^^
백팩, 숄더백, 메신저백, 크로스백, 팔찌, 커플팔찌, 기념일 선물 등 브랜드 정보 제공

트랙백이 하나이고 , 댓글  12개가 달렸습니다.
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    동네 대리점에서 이런 말을 하길래....전 구라치는줄 알았는데요.

    에어컨은 인터넷이 싸다고 무조건 싼게 아닌것같습니다.
    사이트에 실외기 관련 질문을 해도 답변도 없고...
    덜컥 주문했는데....나중에 싸구려 실외기가 올지 정품 실외기가 올지 보장도 없어서,
    인터넷으로 구매하기가 꺼려지는게 사실입니다.
  2. 도움이 되셨다니 다행이에요. 선이의 피해가 없도록 잘 살펴보면서 인터넷 이용하면 좋을 것 같아요~
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다가오는 추석,, 명절이다 보니 부모님선물 밖에 생각치 못했는데..

무슨선물을 연인에게 선물해야 하나,,
그래도 뭔가 하는게 좋겠찌? 라는 고민 끝에 올해는 전동치솔을 고르기로 했다.


전동치솔,, 걍 치솔로 양치 잘하는 사람들에게 지나친 사치처럼 보여 잘 시도하지 않게되는 아이템.

전동칫솔을 처음접한건 결혼직전.. 그러니까 보자.. 7년이나 지나버렸네..
그때 지인에게 선물받은 전동치솔은 사실 브라운 전동칫솔이었다.

요즘 브랜드 제품들이 비싼값 하듯,, 전동칫솔에 대한 인식을 싹 바꿔준 칫솔이었다.

벌써 7년정도 화장실에서 숱하게 떨어트렸는데도 잔고장 없는 요즘 전동칫솔들.
지금은 꽤 오래되어 낧아 보인다.. 바꿀때가 된듯...

그래두 아직7년이나 썼는데 저렇게 멀쩡한것도 신기하다..
그렇지만 밑에 보면 많이 떨어뜨려서 깨진모습도..


                            솔만은 그래두 치아 전문 브랜드 오랄비로 쓰고 있었다 ㅋㅋ


전동칫솔도 바꿔야 하고,,
추석선물로도 하나더 장만해야 하고..

요즘은 단순한 이빨 닦는 기능이 아니라 이기능 저기능 많이 나온다고 하니 뭘살까 고민이다..ㅠ


결국,, 오랄비 전동칫솔로 결정~~ 꼼꼼이 살펴봤다.



1. 맘에 꼭드는 제품은 오랄비 트라이엄프 5000....
디자인부터,, 첨단이다 ㅎㅎㅎ


요즘 전동칫솔은 정말, 이닦는 정도의 기능만 있는 것은 아니었다..
내가 쓰던건 조금 쎄게, 약하게.. 이 두가지 기능 뿐이었는데 ㅠㅠ

암튼.. 많이 좋아졌구나 전동칫솔.....!!!!


우선,, 디지털이구나.. 허걱


이렇게나 많은 기능들이 있다니 .. *^^*


구성품도 이렇게 많아 지다니..


2. 오랄비 프로페셔널케어 3000 - 요녀석은 가장 기본적인 기능들... 실용적인 제품이다.


두제품을 놓고 한참 고민중....

잠깐 비교해 보며, 좀더 고민해 보자.. ㅠㅠ


뭐 두 제품의 차이는 역시 스마트 기능이 있느냐 (즉 스마트 센서가 있는가?)
기능들이 어떤 것이 많은가??

그 차이인 것 같다.....

고민중에... 결론은 트라이엄프 5000으로!!!
추석선물 시즌이와서 고맙게도 할인행사 중이다..
옥션, 지마켓, 롯데닷컴 등에서 크크크...^^

트라이엄프 5000은 188,000 ---> 158,000원으로 3만원 할인!!
프로페셔널케어 3000은 122,000---> 102,000원으로 2만원 할인!!

앗싸~~!!!

오랄비전동칫솔,, 추석선물추천합니다... 부모님선물 좋아보이구요^^



** 보다 자세한 정보는 오랄비 전동칫솔 홈페이지 : http://www.oral-b.co.kr

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On february. 14 an undercover investigator with A Action brought on and Security purchased a Louis Vuitton wallet from Jung Hee Lee. Analysis showed it was bogus. A Coach wallet got from Jung Hee Lee on Feb. 20 was allegedly bogus, the equivalent day. The Sheriff TMs Office purchased a Burberry wallet that was analyzed. it has been fake. Deputies went through the flea market and purchased a Chanel and Prada bag from 5th Avenue Fragrance. Those items were assessed and deemed fake, the dog owner, Penalver. Was not at the shop at the time,An investigator for the companies told deputies the difference between a knockoff product which is legal to sell and a counterfeit product which is illegal to sell>Br /. Body piercing jewelry for women in fashion http://www.cfultimate.org/oakley.html cheap oakleys Use of body piercing jewelry is now becoming a natural among the ladies, use of the jewelry, outfits, equipment. And tattoo on the body is now being for being a status symbol among women. 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I've met some very wise people much younger than me here.I think it depends on what your address is in your life; &quot, Jones went to Humber College for a year after graduating. And took physical theatre classes in Toronto and calgary. She was studying clowning in ca,arizona when she got an email about the job at Sick Kids and came to Toronto to audition. Jones had no lessons in child therapy and had never worked in a hospital, She was barely in her twenties and nervous the actual job. But resolved to devote her time to sick and dying children. That was one year ago, more often than not, now;Jones is unsure of how you can when she becomes &quot.increased by; &quot, after having a mother into the room of her sick and decidedly mute 4yearold one afternoon. Rose admits she is anxious. the woman lies motionless in her bed, Adult eyes head for Rose. hoping for her to work her magic. Painful silence, actually. Rose asks the girl of the naming of one of her stuffed toys, incredibly, Just events later. The two are engaged in an animated experience. A doctor walks unnoticed into the room;&quot, incredibly?constantly almost a smile; &quot. He requires. Rose couldn't tell you exactly how it works;&quot?a miracle,wonders; &quot. She hints, you decide, She seems to make very sick kids smile. Often by doing very little;&quot,I become what I feel they are required; &quot. states, And there are times. All they demand is company. Rose goes to visit a teenage boy who has elevated the hospital a lot recently. He is loosing his sight. Rose bounds up to him energetically;&quot?how are things; &quot. She requires. He's utilizing a bad day;&quot,Not so good; &quot. he tells. Rose breaks;&quot, simple fun?do you think of; "&quot, If a toddler is sad,We recognize what's really going on; &quot. Jones relates;&quot, If they do not want to smile. 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She was in the dressing room preparing one morning when she overheard her coworkers talk about a 9yearold boy who had recently died of cancer;&quot,I felt like I got hit during the stomach; &quot. Jones promises;&quot. For a good few months I couldn't stop thinking about it.in your own home awful; &quot, Jones, for the other hand. Is learning how you can approach losses;&quot,Some moments are really challenging and tough; &quot, she says;&quot.But it's not quandary of whether I can do this; &quot. Jones says she feels an obligation to maintain the spirit of her sick friends;&quot, http://www.dawnrichardblog.com/mkfactory.html www.dawnrichardblog.com/mkfactory.html commonly when I'm driving to work I think. Someone's gotta cure that part.Someone's gotta look after the the life; '"Jones will quickly be that " Someone&quot. 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secret
 

2008년 근로소득 연말정산 계획(요약)

 

□ 제출서류

 ①소득공제신청서 ②의료비명세서 ③기부금명세서 ④소득공제 증빙서류

 ※①~③은 연말정산 기초자료 전산입력 후 출력하여 제출

   ④는 2008년도 근로소득 연말정산 안내(붙임) 참조.


□ 연말정산 흐름도

사용자 삽입 이미지


 

□ 연말정산 관련정보 제공 사이트

 ㅇ 국세청연말정산간소화서비스 사이트 (http://www.yesone.go.kr/index.jsp)

   ㅇ 국세청 홈페이지(http://www.nts.go.kr) → (우측 패밀리 사이트) 연말정산간소화


    ㅇ 연말정산간소화 서비스 제공 소득공제 항목(2009.1.15 오픈)

소득공제 항목

소득공제 영수증 내용

서비스 제공

보험료 공제

보장성보험료 납입증명서

장애인전용보장성보험료 납입증명서

의료비 공제

진료비(약제비) 납입확인서 [병의원, 약국]

시력보정용 안경구입확인서(영수증)

×

보청기․장애인보장구․의료용구 영수증

×

교육비 공제

교육비납입증명서 [초․중․고, 대학(원)]

직업능력개발훈련비영수증

국외교육비납입증명서, 보육료납부영수증

×

학점인정(독학학위)교육비납입증명서

×

취학전아동의 학원․체육시설교육비납입증명서

×

장애인특수교육비납입증명서

×

주택자금공제

주택마련저축공제

주택자금상환증명서, 장기주택저당차입금이자상환증명서, 주택마련저축납입증명서

신규제공

퇴직연금저축공제

퇴직연금저축납입증명서

개인연금저축공제

개인연금저축납입증명서

연금저축공제

연금저축납입증명서

신용카드 등 사용금액공제

신용카드 등 사용금액확인서

현금영수증 사용금액내역

학원수강료 지로납부확인서

×

소기업․소상공인공제부금 불입금액

신규제공


   ㅇ 자동계산(http://www.nts.go.kr/cal/cal_05.asp)

      - 소득 및 각종 공제자료 입력시 결정세액 자동계산

   ㅇ 인터넷 민원 서비스 발급(전자민원 G4C) (http://www.egov.go.kr)

      - 주민등록등 ․초본, 개별공시지가 확인원, 토지(임야)대장, 건축물대장 등



2008년도 근로소득 연말정산 세부안내


1. 연말정산 개요

○ 정산대상자 : 년도중 퇴사자를 포함한 2008년 근로소득이 있는 전 근로자

2. 연말정산 흐름도

사용자 삽입 이미지


1. 종합소득세 과표구간 조정

사용자 삽입 이미지

2. 출산 입양시 추가공제 신설
사용자 삽입 이미지

3. 특별공제대상 기간 통일 및 연말정산 시기 조정
사용자 삽입 이미지

사용자 삽입 이미지
사용자 삽입 이미지

사용자 삽입 이미지

1. 과세대상 근로소득

연간 급여총액 - 비과세소득 = 근로소득


1. 연간 급여총액

◦ 명칭과 명목에 불구하고 연간 지급받은 현금 및 현물의 총소득과 기타 경제적 이익 총액

◦ 기타 경제적 이익

 - 인정상여 : 종업원이 주택의 구입 또는 임차에 소요되는 자금을 저리 또는 무상으로 대여 받음으로써 얻는 이익(주택자금)


 - 기타 고용관계와 근로의 제공으로 인해 받는 모든 과세대상의 대가

    예) 선택적복리후생비, 평가면접수당, 원고료, 포상비, 상품권, 중고학자금 등

       (단, 사내근로복지기금으로부터 받는 장학금 및 선택적복리후생비 등은

        소득제외)

2. 비과세 소득

◦ 일숙직료와 여비를 포함한 실비 변상적인 급여액

◦ 월 10만원 한도의 연간 식사대

◦ 자가운전보조금 중 월 20만원 한도의 연간 지급액

◦ 산업재해보상법에 의한 요양, 휴업, 장해 급여 및 유족보상금

◦ 근로자의 업무와 관련하여 정해진 지급기준에 따라 지급하는 교육훈련 학자금

이중근로소득의 합산

□ 재취업자(신규입사자 해당)

◦ 전근무지의 근로소득과 현근무지의 근로소득을 현근무지에서 합산하여 연말정산

◦ 전근무지에서 발급한 근로소득원천징수영수증과 소득자별 근로소득원천징수부 제출

□ 근무처가 2개이상

◦ 주된근무지(소득이 많은 근무처)와 종된근무지(소득이 적은 근무처)의 소득을 합산하여 연말정산

◦ 종된근무지에서 발행한 근로소득원천징수영수증과 근로소득원천징수부를 주된근무지에 제출

 ⇒ 신규입사자 중 '08년도 소득실적이 있는 직원 : 전근무지의 소득영수증 제출. 


 

총급여액 -   근로소득공제   =   근로소득금액


◦ 공제요건

  - 근로소득이 있는 자는 누구나 공제대상에 해당되며, 별도의 증빙없이 공제 함.

◦ 공제방법

 

총 급여액 기준

공   제   금   액

500만원 이하

전액공제

500만원 초과 1,500만원 이하

500만원 + ( 500만원 초과액×50%)

1,500만원 초과 3,000만원 이하

1,000만원 + (1,500만원 초과액×15%)

3,000만원 초과 4,500만원 이하

1,225만원 + (3,000만원 초과액×10%)

4,500만원 초과

1,375만원 + (4,500만원 초과액× 5%)

    * 총 급여액 : 당해년 지급받은 총급여액(근로소득 - 비과세소득)을 말함



Ⅲ. 소득공제 및 과세표준


 

생계를 같이하는 부양가족

12. 31 현재 근로자의 주민등록상에 등재되어 있어야 함. (직계존비속은 예외)

  * 동거않고 있는 직계존속에 대한 기본공제를 자식간 중복공제 불가능

형제자매반드시 주민등록상에 근로자와 함께 등재되어야 함.

   단, 취학이나 근무상 일시적으로 퇴거해 있을 경우 증빙서류제출 후 기본공제 가능

      (주민등초본 발급 시 퇴거전 동거실적이 확인 되어야 함.)

1) 기본공제

◦ 본인공제 : 근로자 본인

◦ 배우자 공제 : '08년도 중 연간소득금액이 100만원 이하인 배우자

                 (연도 중 이혼한 경우는 소득공제 제외)

소득금액요건의 100만원이란

◦ 2008년동안 발생한 다음의 소득금액을 모두 합계한 금액을 말한다.

 - 퇴직소득금액 : 퇴직시 퇴직금으로 결정된 금액

 - 이자·배당소득 : 1년간의 이자·배당금액이 40백만원 이상인 경우

 - 부동산임대소득·사업소득·기타소득·일시재산소득

 - 근로소득 : 총급여액에서 근로소득공제를 차감한 금액

 - 연금소득(국민, 공무원, 군인, 우체국)

   = 연간 연금총액 * (‘02년이후 불입기간/총불입기간) - 연금소득공제(가중)

* 근로소득금액이 100만원 이하가 될려면 : 연봉(700만원) - 근로소득공제(600만원)


◦ 부양가족공제

  - ‘08년도 중 연간 소득금액이 100만원 이하의 생계를 같이하는 부양가족

    (장애인 포함)

  - 계부․계모 포함 직계존속(배우자의 포함), 근로자 및 배우자의 형제

구 분

성 별

연령제한

비 고

직계존속

남 자

만 60세 이상 ('48.12.31. 이전 출생자)

* 장애인

 - 연령제한 없음

 - 소득제한 있음.

여 자

만 55세 이상 ('53.12.31. 이전 출생자)

  - 직계비속, 입양자, 형제자매 : 배우자의 형제자매는 해당되나, 형제자매의
배우자는
   제외

* 인적공제 적용 요건

구    분

소득요건

연령요건

거주요건

비고

본    인

-

-

-

배 우 자

100만원 이하

-

-

직계존속

100만원 이하

만60세(55세)↑

별거가능

자식간 이중공제 불가

직계비속

100만원 이하

만20세 ↓

-

형제자매

100만원 이하

만20세 ↓

등본 상 동거

* 예외사항 참고

* 예외 : 취학, 질병상 거소를 일시퇴거하는 경우 (일시퇴거자동거가족상황표 및 증빙자료 제출)


2) 추가공제

 

구  분

사   유

공제금액

경로우대자공제

만 65세 이상('43.12.31 이전 출생)

만 70세 이상('38.12.31 이전 출생)

100만원

150만원

장애인공제

연간소득 100만원 미만의 장애인 (연령제한 없음)

200만원

부녀자공제

① 배우자가 없는 여성으로서 100만원 공제가능 부양가족이 있는 세대주

② 배우자(소득여부와 무관)가 있는 여성

50만원

자녀양육비공제

6세 이하(2002.1.1이후출생)의 직계비속이 있는 경우

100만원/1인

출산입양자공제

해당연도(2008년)에 출생한 직계비속 또는 입양신고한

 입양자가 있는 경우

200만원/1인

 * 장애인과 경로우대가 중복될 경우 각각 추가공제 가능

 * 장애인의 종류 : 항시치료를 요하는 중증 환자도 장애인 해당

                  (의료기관 증명서 제출)

 * 자녀양육비공제 : 맞벌이부부간 기본공제 공제여부와 연동하지 않아도 됨.


3) 다자녀추가공제

- 공제대상

  근로소득 또는 사업소득이 있는 거주자(일용근로자 제외) 중 기본공제대상자에 해당    하는 자녀가 2인 이상인자

 

기본공제대상 자녀수

공제금액

2명인 경우

3명인 경우

4명인 경우

5명인 경우

  50만원

  150만원

  250만원

  350만원

  *2명의 자녀를 둔 맞벌이 부부가 기본공제를 각1인씩 나누어 받을 경우 다자녀추가공제

   불가.


2. 연금보험료 공제 : 2008년도 중 본인부담으로 납부한 국민연금 전액



3. 특별공제


◦ 특별공제 및 기타소득공제 중 영수증의 발급명의자에 따른 공제구분

 

영수증 인정 범위

공 제 항 목

본인 명의로 발급된

 영수증만 인정

주택자금,연금보험료,개인연금저축,연금저축,투자조합출자,우리사주조합출연,조세특례제한법상 기부금

기본공제대상자인 부양가족 명의로 발급된

영수증도 인정

보장성보험료,의료비,교육비,장애인특수교육비,신용카드사용금액,기부금주1 (단, 항목별 요구되는 생계,소득,연령 갖출시)

주1> 2008년 이후 지급하는 분부터는 본인의 기본공제대상자인 배우자․직계비속․동거입양자 등이 지급한 기부금에 한하여 공제대상에 포함한다. 단, 조세특례제한법에 의한 기부금은 본인 지출분에 한함




1) 보험료 공제

 

보험종류

공제대상 보험료

공제한도

국민건강보험․고용보험․

 노인장기요양보험주1

국민건강보험법․고용보험법․노인장기요양보험법에 따라 근로자가 부담하는 보험료

전   액

 보장성 보험

 (특별법에 의한 공제회에   납입한 보험료 포함)

기본공제대상자를 피보험자(종 피보험자 포함)로 하는 영109조에 의한 보장성보험로 근로자가 실제로 납입한 금액

100만원

장애인전용

보장성보험

 기본공제대상자 중 장애인을  피보험자

 또는 수익자로 하는 보험료로 근로자가

 실제로 납입한 금액

100만원

 

주1> 노인장기요양보험료는 2008.7.1이후 최초 지급분부터 적용한다.

◦ 본인 또는 기본공제 100만원 공제가 가능한 기본공제 대상자를 피보험자로

   해야 함.


ㅇ 공제가능요건

구  분

(적용대상)

보험료

(피보험자)

의료비

(환자)

교육비

(교육대상)

신용카드

(사용자)

혼인․장례․이사

(근로자)

연령제한

×

×

×

×

소득제한

×

◦ 주요 경우의 공제가능 여부

공제대상

공제 비대상

◦계약자와 피보험자가 모두 본인의

  기본공제 대상자인 경우

◦계약자, 피보험자의 명의 중 한가지 이상이

  본인의 기본공제 대상이 아닐 경우

☞ 계약자, 피보험자 모두 기본공제 대상자

  - 맞벌이 부부 중 아내가 자녀에 대한 기본공제를 받고, 남편이 자녀를 피보험자로

    계약한 경우 부부모두 소득공제 불가능.

2) 의료비 공제

◦ 공제 대상자 : 기본공제 대상자(연령제한, 소득금액 제한없음)

 - 원칙적으로 기본공제대상자를 위하여 지급한 의료비가 공제대상이며, 연령 및 소득요건을 충족하지 못하여 기본공제 받지못한 대상자에 대해서는 공제가 가능.

   예시) 20세를 초과한 자녀를 기본공제 받지 못하나, 의료비공제는 가능. 단, 20세미만의녀에 대해 맞벌이 부부 중 아내가 기본공제 받고, 남편이 그 자녀에 대한 의료비 공제를 받을 수 없음.


 - 직계존속 : 둘이상의 자식 중 인적공제를 받은 자식이 의료비공제

 - 맞벌이부부 : 부부 중 기본공제를 받은 근로자가 자녀에 대한 의료비 소득공제


◦ 공제가능요건

구  분

(적용대상)

보험료

(피보험자)

의료비

(환자)

교육비

(교육대상)

신용카드

(사용자)

혼인․장례․이사

(근로자)

연령제한

×

×

×

×

소득제한

×

 


◦ 공제대상 의료기관 및 의료비 현황('07. 12. 1 ~ '08. 12. 31까지 발생한 의료비)

구   분

내     역

의료기관

종합병원, 병원, 치과병원, 한방병원, 요양병원, 치과의원, 한의원, 조산원

공제가능

항목

◦ 진찰, 진료, 질병예방을 위해 지출한 의료비, 장애인 및 중증환자에 대한 보장구(의수족, 휠체어, 보청기 등) 임차, 구입비용

   * 보청기는 정상인도 적용가능(사용자, 판매자 확인 영수증 첨부)

◦ 시력보정용 안경 또는 콘텍트렌즈 구입비용(1인당 50만원 이내의 금액만 의료비로 인정)

◦ 의료기관에서 받는 건강진단을 위해 지출한 비용

◦ 미용․성형수술을 위한 비용 및 건강증진을 위한 의약품(보약) 구입비용

◦ 보철. 틀니, 라식수술, 임플란트(진단서 첨부), 치열교정(저작기능장애 진단서 첨부)

공제제외

◦ 외국의 의료기관에 지출하는 비용

◦ 의료기관에서 간이영수증, 신용카드 전표로 교부받은 의료비

 * 보장보험에서 지급한 입원실비 보험금은 소득공제금액에서 차감


◦ 공제금액 및 한도

공제대상자

의료비 공제액 (①+②)

본인, 경로자, 장애인

대상자의 의료비 지출총액

일반대상자

아래금액 중 적은금액

 - 대상자의 의료비 지출총액 - 총급여의 3%

 - 한도 500만원

비  고

의 금액이 마이너스(-)인 경우에도 공제금액은 ①+② 임.

 주> 의료비 총 지출액(①+②)이 3%를 초과해야만 소득공제금액이 발생 됨.


◦ 주의사항

 - 의료비공제액 총액이 200만원 이상인 자는 의료비자료 국세청 제출.

 - 단체보험에서 지급받은 의료비는 소득공제 대상에서 제외 됨.

 - 입사전 발생한 의료비 공제는 소득공제 제외.

 - 맞벌이 부부의 경우 자녀의료비는 기본공제 받은 소득자가 의료비 공제 함.

 - 직계비속의 의료비는 형제 중 기본공제를 받은 소득자가 의료비 공제 함.



3) 교육비 공제

□ 공제기준

◦ 공제대상 및 한도

 

구    분

공제대상

공제한도액

근로자 본인

대학원교육비, 직업능력개발훈련시설 수강료

전액공제

기본공제대상자

① 유치원․영유아․취학전아동

② 초․중․고등학생

③ 대학생

④ 대학원생

200만원/1인

200만원/1인

700만원/1인

공제제외

장애인 특수교육비

전액공제(직계존속 가능)

한도없음

 * 형제자매는 반드시 주민등본 상 근로자와 함께 등재되어야 함.(단, 학업, 요양등으로 일시퇴거자에 해당될 경우는 증빙제출 후 공제 가능)

 * 맞벌이부부의 부양가족에 대한 교육비공제는 기본공제를 받은 자만이 공제가능.


◦ 공제가능요건

 

구  분

(적용대상)

보험료

(피보험자)

의료비

(환자)

교육비

(교육대상)

신용카드

(사용자)

혼인․장례․이사

(근로자)

연령제한

×

×

×

×

소득제한

×



ㅇ 공제요건

분 류

대상 범위

공 제 대 상 교 육 비

부  양

가  족

교육비

 기본공제대상자인

ㆍ배우자

ㆍ직계비속

ㆍ형제자매

ㆍ입양자

 (연령제한 없으나, 소득

  금액 제한 있음)

직계존속은 제외

(1)유치원,초․중․고등학교,대학(대학원제외),특별법에따른

 학교에 납입한 수업료․입학금․보육비용․기타 공납금 등

 ☞ 2008.1.1 지급분부터 초․중․고등학생의 학교급식비와 학교구입교과서대, 방과후학교수강료(교재구입비 제외)를 포함

(2)원격대학, 독학 학위취득 교육과정, 학점인정제 교육

  과정의 교육비

(3)국외교육비(유치원,초․중․고․대학에해당하는국외교육기관)

(4)취학전 아동을 위해 보육시설에 지출한 보육비용

(5)취학전 아동이 월단위(주1회 이상) 교습과정에서 교습받고 지출한 학원․체육시설 수강료

본  인

교육비

 근로자 본인

위의 (1)~(3)에 해당하는 교육비

ㆍ대학원 교육비

대학(원격대학 및 학위취득과정 포함) 또는 대학원의

  1학기 이상에 해당하는 교육과정과 시간제 과정에

  등록하여 지급하는 교육비

ㆍ직업능력개발훈련수강료

장애인

 특수교육비

기본공제대상자인장애인

(연령 및 소득금액의

  제한을 받지 않음)

직계존속도 가능

 장애인의 재활교육을 위하여 아래의 시설 및 법인에

 지급하는 특수교육비

ㆍ사회복지사업법에 따른 사회복지시설

ㆍ보건복지부장관이 장애인재활교육을 실시하는 기관

  으로 인정한 비영리법인

위와 유사한 외국에 있는 시설 또는 법인



□ 회사지원과 관련한 교육비 공제

구      분

유의사항

중고학자금

◦공사에서 지원되는 중고학자금중 지원액은 소득에 포함되며, 등록금액은 교육비공제에 자동 입력됨.

* 지원받지 못한 본인 별도부담의 교육비는 공제가능

☞ 2008.1.1 지급분부터 초․중․고등학생의 학교급식비와 학교구입교과서대, 방과후학교수강료(교재구입비제외)를 포함 입력후 증빙서류제출

대학생장학금

(사내기금)

◦등록금액과 공사지원금액의 차액이 자동입력 됨.

* 본인 별도부담의 교육비는 공제가능

국외교육기관

국외근무자

◦본인과 국외에서 함께 동거할 경우 기본공제 대상자

  - 유학증빙서류 : 없음.

국내근무자

◦자비유학 : 국내 중졸이상의 학력취득 후 유학자

◦특례유학 : 국외에서 부모와 1년이상 거주하거나, 중도에 부모만 귀국했을 경우

  - 유학증빙서류 : 중학교 졸업장 및 유학특례확인서 등


 

4) 주택자금 공제

공제종류 및 공제금액 : 1+2+3 [종합한도 금액 : 1,000만원(600만원)]

공제 종류

공제 금액(한도금액)

1. 주택마련저축공제

저축 불입액   × 40%

300만원한도

1,000만원

(600만원)한도

2. 주택임차차입금 원리금상환액 공제

원리금 상환액 × 40%

3. 장기주택저당차입금 이자상환액 공제

이자 상환액[1,000만원(600만원) 한도]

600만원 : 2003.12.31이전 차입금으로 10년 이상 15년 미만 상환기간의 장기주택저당차입금 이자상환액의 공제한도임

☞ 불입금액, 상환금액을 나의공간 입력시 공제금액은 자동계산 됨.

ㅇ 공제요건

공제 종류

세대주

주택수

공제요건

2005.12.31이전 가입,차입

2006.1.1이후 가입,차입

주택가

기타

주택수

주택가

기타

주택청약저축

세대주

연중

무주택

-

-

연중

무주택

-

-

장기주택마련저축

세대주

1채 이하

-

국민주택규모

1채 이하

3억원

국민주택규모

주택임차차입금 원리금상환액 공제

세대주

연말현재

무주택

-

연말현재

무주택

-

-

장기주택저당차입금 이자상환액 공제

세대주

세대원

제한없음

-

상환기간

10년이상

1채 이하

3억원

상환기간

15년이상

* 주택수, 주택가격은 세대주 포함 전세대원을 포함하여 판단

* 양도소득세가 비과세되는 일시적 2주택자도 2주택 취득자로 봄.


□ 주택마련저축공제

◦ 공제금액 : 당해연도 불입액의 40%

구         분

공제금액

공제한도

불입금액 한도액

주택

마련

저축

청약저축

당해연도

불입액의

40%

 48만원

월10만원 이하

근로자주택마련저축 

 72만원

월1만원 이상 15만원 이하

장기주택마련저축

300만원

매분기 300만원 이하

단, 주택마련저축․주택임차차입금원리금상환액 공제금액의 합계액은 연 300만원을 한도로 하며, 주택마련저축․주택임차차입금원리금상환액․장기주택저당차입금이자상환액 공제금액 합계액은 연 1,000만원을 한도로 근로소득금액에서 공제한다.


◦ 공제대상자

 ① 근로자 본인명의로 가입한 세대주로서,

 ② 당해 과세기간 중 주택을 소유하지 아니한 자 또는 국민주택규모이하의 1주택(가입당시 기준시가 3억이하) 소유자(연도 중에 국민주택규모초과 주택을 구입하여 양도한 사실 또는 2주택 이상 보유한 사실이 없어야 한다).

    다만, 가입 후 주택을 취득하는 경우에는 취득 당시 주택의 기준시가가 3억원 이하인 경우에 한한다.

    ⇒ 기준시가 3억이하 : ‘06년 가입분부터 적용



□ 주택임차 차입금 원리금 상환액공제

◦ 공제액 : 당해연도 주택취득(임차)차입금에 대한 원리금상환액의 40%

◦ 공제대상자(모든요건 충족)

 ① 세대주

 ② 과세기간 종료일 현재 국민주택규모이하의 무주택자

 ③ 차입금 종류

  - 「공제대상 주택마련저축」에 가입한 자가 「국민주택규모의 주택」을 임차하기 위하여 당해 저축과 연계하여 저축기관에서 차입한 금액


 * 주택마련저축과 관계없이 당해 저축기관에서 차입한 차입금의 원리금상환액은 주택자금공제대상에 해당안됨.


□ 장기주택저당차입금 이자 상환액 공제

◦ 세대주로서 국민주택규모의 주택을 취득하기 위하여 당해 주택에 저당권을 설정하고 금융기관 등으로부터 차입한 차입금의 이자를 지급한 경우

◦ 공제대상자

 

근로자

공제대상자 요건

세대주

주택소유자 + 채무자+세대원

세대원

주택소유자 + 채무자 + 세대원+ 당해주택거주 + 세대주가 모든주택자금 공제 않음

  * 부부 공동명의의 소유주택 : 본인명의의 차입금일 경우 공제가능


◦ 소유주택 요건

 

구 분

2005.12.31이전

2006.1.1이후

주택수 요건

없음

1주택

주택규모

국민주택규모

국민주택규모

주택가격

없음

취득당시 기준시가 3억이하

 주> 단, 과세기간 종료일 현재 2주택 이상을 보유하거나 해당 과세기간에 3개월을

      초과하여 2주택 이상을 보유한 경우 공제불가(2008.1. 1이후 과세기간분부터)

◦ 차입금의 요건

 

구분

2000.11.1 ~ 2003.12.31

2004.1.1~2005.12.31

2006.1.1이후

상환기간

10년이상

15년이상

15년이상

거치기간

-

3년이하

3년이하

공제한도

15년이상(1,000만원)

10년이상(600만원)

1,000만원

1,000만원

  주> 2008.01.01 이후 차입분: 2주택인 기간이 3개월 이하로 과세기간 종료일 현재

      1주택이면 공제 허용


◦ 유의사항

 - 근로자가 2주택 이상을 소유한 경우는 실제 거주한 주택에 한하여 공제되며, 당해 주택에 거주하는 기간동안 발생한 이자상환액에 대하여만 공제.

   

5) 기부금 공제

□ 공제대상

 ㅇ 거주자 본인

 ◦ 본인의 기본공제대상자인 배우자 (소득금액 제한 있음)

 ◦ 본인의 기본공제대상자인 직계비속 또는 동거입양자(연령 및 소득금액 제한

    있음)

  다만, 본인의 기본공제대상자인 직계비속 또는 동거입양자와 그 배우자가 모두

   장애인인 경우에는 그 배우자를 포함함

 *단, 조세특례제한법에 의한 기부금은 본인 지출분에 한함

    (정치자금, 우리사주조합 기부금)

종전에는 본인 지출분만 공제가능 하였으나, 2008.1.1 이후 지급분부터는 상기와 같이 대상자의

   범위를 확대하였음(법 부칙 10조, 2007.12.31).


□ 공제한도

  구        분

한     도     액

전액공제기부금

근로소득금액

특례기부금

(근로소득금액 - 한도내의 전액공제기부금) × 50%

우리사주조합 기부금

(근로소득금액 - 한도내의 전액공제기부금

              - 한도내의 특례기부금) × 30%

지정

기부금

종교단체기부금이 있는 경우

 한도액 = (1) + (2)

 (1) 지정기부금 기준소득금액 × 10%

 (2) 다음 ①, ② 중 적은 금액

   ① 지정기부금 기준소득금액 × 5%

   ② 종교단체 외에 지급한 금액

그 외의 경우

 지정기부금 기준소득금액 × 15%

※지정기부금 기준소득금액 :

근로소득금액-한도내의 전액공제기부금

            -한도내의 특례기부금

            -한도내의 우리사주조합기부금


◦ 제출증빙서류

 - 기부처가 발급의 일련번호가 명기된 기부금영수증 및 기부처 증빙자료 (주무관청 등록된 종교단체교파의 중앙회 가입증서)


‘08년 1월, 11월 급여공제 기부금은 자동처리되며, 1인 1계좌 기부금은 개별입력 후 소득공제


기부금공제총액이 100만원 이상인 자는 공제자료를 국세청에 제출하게 됨.


6)  혼인․장례․이사에 대한 특별공제

◦ 공제대상자 : 총급여액이 2,500만원 이하인 근로자

◦ 공제가능요건

 

구  분

(적용대상)

보험료

(피보험자)

의료비

(환자)

교육비

(교육대상)

혼인․장례․이사

(근로자)

신용카드

(사용자)

연령제한

×

×

×

×

소득제한

×


◦ 항목별 공제기준

 

구  분

공제요건

공제금액

제출서류

혼인공제

본인포함 기본공제 대상자의 혼인

혼인건당 100만원

호적등본 등

장례공제

기본공제대상자의 장례

장례건당 100만원

제적등본 등

이사공제

거주자의 주소이동

이사건당 100만원

주민등본, 매매임차

계약서

 * 이사공제 : 세대원 전체의 주소이동(부모와의 분가는 소득공제 불가능)


7) 표준공제

 특별공제 합산액이 100만원 미만일 경우 표준공제(100만원)금액을 적용


Ⅳ. 기타공제

1. 개인연금저축 및 연금저축공제

◦ 공제요건 및 공제금액

구   분

개인연금저축

연금저축

가입기간

2000. 12. 31이전 가입자

2001. 1. 1이후 가입자

공제대상

본인명의의 저축계약

좌  동

불입금액

매월100만원, 분기마다300만원이내

좌  동

불입기간

10년이상

좌  동

공제금액

연간 개인연금저축 불입금액의 40%

(연 72만원 공제한도)

퇴직연금본인부담분 포함 연간 300만원 한도내 연금저축 불입금액 전액

중도해지

당해연도 불입액 전액 소득공제 불가능

좌동

기    타

모두 해당시 각각 중복공제 가능

2. 기타 소득공제

구      분

공제요건

공제금액

주택마련저축 공제

(조특법87조)

일정요건을 갖춘 근로소득자의 주택마련저축 불입액

저축불입액의 40%

택임차차입금원리금상환액 공제와 합하여 300만원, 주택자금공제와 총합계액 1,000만원 한도

중소기업창업 투자조합출자등

소 득 공 제

(조특법16조)

중소기업투자조합 등에 출자

투자액의 10%

⇒ 종합소득금액의 50% 한도

신용카드 등

사용금액에 대한 소득공제

(조특법126조의2)

근로소득이 있는 자가

2007.12.1~2008.12.31 동안

사용한 금액

신용카드 등 사용액 중

총급여액의 20%초과분의 20%

⇒ min(총급여액의 20%, 5백만원) 한도

우리사주조합출연 소득공제

(조특법88조의4)

「근로자복지기본법」에 의한

우리사주조합원이자사주를취득   하기 위하여 우리사주조합에 출연

당해연도의 출연금액 전액

⇒ 400만원 한도

소기업․소상공인공제부금에 대한 소 득 공 제

(조특법86조의3)

「중소기업협동조합법」제115조 따른 소기업․소상공인공제에 납부하는 공제부금

공제부금 납부액 전액

⇒ 300만원 한도

장기주식형저축 소득공제

(조특법91조의9)

2008.10.20 이후 펀드자산의60% 이상을 국내주식에 투자 하는 주식형 펀드에 3년 이상 적립식으로 가입하여 불입한 금액

당해연도 저축 불입금액 중

납입 1년차 불입액의 20%+납입 2년차 불입액의 10%+납입 3년차 불입액의 5%

가입한도: 분기별 300만원, 연간 1,200만원


3. 신용카드 등 소득공제

◦ 공제요건

 

구  분

(적용대상)

보험료

(피보험자)

의료비

(환자)

교육비

(교육대상)

혼인․장례․이사

(근로자)

신용카드

(사용자)

연령제한

×

×

×

×

소득제한

×

 - 기본공제 대상자로서 다른 소득자의 기본공제를 받은 부양가족의 사용액은 제외함.

 - 20세 미만 및 직계존속 : 생계를 같이 하지 않아도 됨

 - 20세 이상비속 : 반드시 생계를 같이 해야 함 (형제자매는 소득공제 제외)

 - 가족카드는 기본공제 가능한 사용자의 카드사용액만 소득공제 가능.

◦ 사용기간 : '07. 12. 1 ~ ‘08. 12. 31


◦ 공제가능카드

 - 신용카드, 직불카드 및 기명식 선불카드, 백화점카드,

 - 학원의 수강료를 지로로 납부한 금액, 현금영수증사용액

 - 선택적복지카드 사용액은 소득공제 가능 함.


◦ 공제금액

 - 계 산 식 : [ 신용카드등 사용금액 - (총급여액×20%) ] × 20%(공제율)

 - 공제한도 : 과세대상 근로소득의 20%와 500만원중 적은 금액



Ⅴ. 결정세액


과세표준  ×  기 본 세 율    =   결정세액


과세표준

가 산 법

1,200만원이하

과세표준금액의 8%

1,200만원초과 4,600만원 이하

96만원+1천2백만원 초과분의17%

4,600만원초과 8,800만원 이하

674만원+4천6백만원 초과분의26%

8,800만원초과

1,766만원+8천8백만원 초과분의35%




Ⅵ. 세액공제


종        류

공   제   금   액

 근로소득 세액공제

근로소득산출세액의 55(30)%

 기부정치자금

 세액공제

기부한 정치자금 × 100/110

(공제한도 : 10만원까지 기부금액의  100/110)

 납세조합 공제

산출세액의 10%

 주택자금 차입금 이자

 세액공제

이자상환액의 30%

 외국납부 세액공제

국외근로소득 상당 세액

1. 근로소득세액공제

◦ 공제금액(한도 500천원)

 - 산출세액이 50만원 이하 : 산출세액의 55%

 - 산출세액이 50만원 초과 : 275천원 + 50만원 초과액의 30%


2. 정치자금기부금 세액공제

◦ 실 공제액 : 주민세(10%)포함 연 10만원 공제


3. 미분양주택취득차입금상환이자 세액공제 이자세액공제

◦ 공제대상 : 다음 ①, ②의 요건을 모두 갖춘 자에 한함

 ① 무주택 또는 1주택 또는 1년이내 대체취득 후 소유하는 세대주

 ② ’95. 11. 1 ~ ’97. 12. 31.중 미분양주택(국민주택규모이하)을 취득하고

    ’95. 11. 1.이후취득자금을 차입한 경우 차입금의 이자상환액

 주 1. 미분양주택의 범위

     - 서울시 이외 지역소재 하는 당해 주택 소재지의 관할 시장‧군수‧구청장이

       ’95. 10. 31현재 미분양주택임을 확인한 주택

     - 당해 주택이 완공된 후 다른자가 입주한 사실이 없는자

     - 당해 미분양주택을 양도하거나 미분양주택 취득이후 다른 주택을 취득한 경우 공제대상에서 제외


    2. 차입금의 범위

     - 국민주택기금으로부터 차입하는 금액 또는 주택은행이 특별지원한 차입금


4. 외국납부세액공제

ㅇ 공제대상

  - 국외근로소득에 대하여 외국에서 납부하였거나 납부할 소득세가 있는 거주자인

    근로자

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secret
정부보증 학자금 대출을 안내해 드립니다.

요즘같이 어려운 시절.. 등록금 때문에 학업을 중단할 수도 있지만,, 어려울 수록 나 자신에 대한 투자는 계속되어야 하겠죠.. 이런 뜻에서 정부에서도 학자금 대출을 지원하는 정책을 펼치고 있습니다.

왠만하면 대학 등록금이 4백만원은 훌쩍~ 대학원은 5백, MBA 과정은 1천만원이 넘는다는데..
왠만한 중산층의 소득으로는 감당하기가 어려운 수준입니다.
이럴때 정부보증 학자금 대출을 이용해 보는것도 지혜라고 생각해요; 자신의 힘으로 자기에게 투자하고 가꾸는 것이니까. 당당하고..바람직한 현상이 아닐까요?

KB국민은행 에서 학자금 대출,  대학 등록금 대출도 시행하고 있습니다. ^^
 
클리해 보세요 :정부보증학자금대출안내

2009.01.19(월) ~ 2009.03.31(화)
학자금포탈(www.studentloan.go.kr)에 대출신청하여 대출대상자로 선정된 학생
일반 : 연7.30% (거치기간 및 상환기간 중 동일금리 적용)


취업포털 커리어가 지난 12월 대학생 907명을 대상으로 '등록금 때문에 휴학을 고려하는가'
라고 설문조사한 결과 52.8%가 '그렇다‘라고 답했다고 합니다.
휴학 기간에 이들 대부분은 '아르바이트로 등록금을 마련할 계획'(65.3%)이라고 답했고,
일부는 '취업 또는 공무원 시험을 준비'(21.3%)하거나 '학업을 포기하고 본격적으로
구직활동을 할 계획'(9.6%)이라고 답하기도 했습니다. 대학생들은 대개 '부모를
통해'(43.4%, 이하 복수응답) 등록금을 마련하고 있지만 '학자금 대출'(38.6%)이나
'아르바이트를 통해'(17.9%) 마련하는 이들도 적지 않았다고 합니다.


지난해 월평균 가구소득은 322만원인데, 사립대학의 평균 등록금은 738만원에
달했다고 합니다.
여기에 교재비와 같은 기타비용을 포함하면 1년에 대학생 1명당
1,000만원의 교육비가 필요한 것이 현실입니다. 이런 실정이니 부모님은 자녀 대학등록금
마련해주지 못해 마음이 무겁고, 대학생 자녀는 너무 비싼 등록금 탓에 대학 다니는 것
자체가 불효로 느껴지고 있습니다.
작년 전국 사립대학,
국공립대학의 학부(대학원제외) 등록금 인상률
올해는 경제위기로 인해 등록금을 동결을 발표한
학교들이 있다고 합니다. 하지만 동결을
한다고 해도 부담이 줄어드는 것은 아닙니다.
등록금 동결은 잠시의 임시방편일 뿐 근본적인
문제의 해결책은 아니기 때문입니다.
이러한 상황 속에서 최근 정부보증학자금대출을
이용하는 학생들이 늘어나고 있다고 합니다.
어려움 앞에서 끝까지 포기하지 않고 슬기롭게
대처하여 자신의 진로를 선택하고 꿈을 이뤄나가는
학생이 점점 많아지고 있는 것입니다.
대출자격은 학자금 포털(www.studentloan.go.kr)에 대출신청을 하여 선정되어야 하며,
KB 국민은행에서는 인터넷으로도 대출이 가능하여 편리하게 이용할 수 있습니다


[KB국민은행의 정부보증 학자금 대출상품 안내]


[정부보증 학자금 대출상품 안내]

정부 보증 학자금 대출상품의 요지 :

정부보증학자금대출(인터넷대출)은 학자금대출 신청과 실행, 등록금납부를 한번에 처리해 드립니다.
단, 학부신입생은 대출실행 후 학생이 별도 등록금 납부


대출대상
  • 학자금포탈(www.studentloan.go.kr)에 대출신청하여 대출대상자로 선정된 학생

    등록금을 기납부한 재학생과 납부할 등록금 중 일부만 대출을 원하는 경우는 인터넷 대출이 불가하오니 영업점을 방문하시어 대출 신청하시기 바라며, 미성년자(만 20세 미만)는 부모님이 영업점을 방문하여 친권자동의서를 작성한 경우에 한하여 인터넷 대출이 가능합니다.

    학부신입생에 한하여 등록금납부 여부에 관계없이 창구에서 "신입생 인터넷 취급 등록"거래 선행 후 인터넷 대출 실행가능 (1학기만 해당)

대상고객
  • 인터넷대출 가능 고객(학생) : 등록금 미납부 재학생, 학부 신입생
  • 창구대출로만 취급 고객(학생) : 기금(포탈)에서 승인 받은 등록금 기납부 재학생,
                                                등록금 중 일부만 대출할 경우 대학원 신입생, 편입ㆍ재입학생

    학부신입생을 제외한 모든 학생의 대학은 당행과 등록금수납대행계약이 체결되어 있어야함

대출금액
  • 등록금 + 생활비(대상자는 교육과학기술부에서 결정) + 보증료
학자금대출신청기간
  • 2009.01.19(월) ~ 2009.03.31(화)
대출금리
  • 일반 : 연7.30% (거치기간 및 상환기간 중 동일금리 적용)
    • 저리
      • 1종 거치기간 : 연 3.30%, 상환기간 : 연 7.30%
      • 2종 거치기간 : 연 5.80%, 상환기간 : 연 7.30%
    • 무이자
      • 거치기간 : 무이자, 상환기간 : 연 7.30%
  • 연체대출금리
    • 연체기간이 3개월 이하인 경우 : 연15%
    • 연체기간이 3개월 초과인 경우 : 연17%
대출기간 및 상환방법
  • 대출기간
    • 대학생, 대학원생 및 의,치의,한의학,전문대학원생 : 최장20년 (최대10년거치, 10년 분할상환)
    • 전문대학원생(경영학(MBA)등 ※ 의,치의,한의학 제외) : 최장 17년(최대 7년거치, 10년 분할상환)

      최장거치기간은 잔여 재학년수 및 군필 여부 등에 따라 차등 적용

    • 상환방법 : 원금균등분할상환 또는 원리금균등분할상환
채권보전
  • 학자금대출신용보증서 담보(보증료는 채무자부담)
지점방문신청시 학생준비서류
  • 주민등록증, 운전면허증, 여권 중 1가지
  • 등록금 납입고지서 또는 등록금 납입영수증
  • 주민등록등본 (1개월 이내 발급)

    단, 학생이 미성년자인 경우에는 본인의 가족관계증명서와 기본증명서(필수), 필요시 제적등본 추가준비 (서류는 1개월 이내 발급 분)

인터넷대출신청시 유의사항
  • 인터넷대출 신청가능시간 : 09:30~16:30 (토,일요일 및 공휴일 제외)
  • 정부보증학자금대출은 학자금대출신용보증으로만 대출 가능하며, 보증료는 채무자 부담이고 대출 총금액에 포함됩니다.
  • 기금(포탈)에서 승인받은 등록금을 기 납부한 재학생, 학부신입생을 제외한 신입생, 필수등록금액 중 일부만 대출을 원할 경우에는 영업점을 방문하시어 대출 신청 하시기 바랍니다.

    학부신입생은 등록금 납부여부에 관계없이 창구에서 「신입생 인터넷취급 등록」 거래 선행 후 인터넷에서 대출 실행 가능 (1학기만 해당)

  • 미성년자(만20세 미만)는 부모님이 영업점을 방문하여 동의서를 작성한 경우에 한하여 대출 가능합니다.


[정부보증 학자금 대출신청 방법]

정부 보증 학자금 대출신청 방법 요지 :

  • "학자금포탈(www.studentloan.go.kr)"에서 대출 신청하여 대출대상자로 선정된 학생만 대출 신청 가능.
        (재학중인 학교로 문의하세요)
  • 미성년자(만 20세 이하)는 부모님이 지점을 방문하여 동의서를 작성하신 경우에 한하여 대출가능합니다.

  • 기금(포탈)에서 승인받은 등록금을 기납부한 재학생, 학부신입생을 제외한 신입생, 필수등록금액 중 일부만
    대출신청하는 경우에는 인터넷대출이 불가하오니, 영업점을 방문, 대출 신청하시기 바랍니다.

    학부신입생은 등록금 납부여부에 관계없이 창구에서 「신입생 인터넷취급 등록」거래 선행 후 인터넷에서
    대출 실행 가능

  • 서비스 이용시간 안내 : 09:30 ~ 16:30 (토요일, 공휴일 제외)

  •  

    학부 신입생
    1. 학자금포탈(www.studentloan.go.kr)에서 대출(승인) 신청
    2. 승인내용 확인 후 등록금 납부고지서를 지참하여 영업점 방문
      등록금 기납부자는 납부 영수증 지참
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