건설업 경리 실무 (세무, 노무, 공무)

주영진 지음

영진인포 2024년 07월 08일 출간

작품소개

책소개

건설업은 노무 관리만으로는 세무 문제 발생, 세무 관리만으로는 노무 문제가 발생합니다.
건설업 경리 실무의 처음부터 끝까지! 세무, 노무, 공무를 쉽고 자세하게 알려드립니다.
복잡하고 소통이 어려운 건설업의 세무와 노무 그리고 공무까지 한번에 해결하세요!

목차

[UNIT 1 세무]

PART 1
1. 건설업 현장관리가 왜 필요한지 ···························································································23
2. 국민주택 건설부수공사 부가가치세 면세 판단 ···································································27
3. 국민주택 건설용역인데 부가세 과세되는 경우 ·····································································31
4. 국민주택의 공급과 국민주택 건설용역의 공급 ·····································································37
5. 발코니 확장용역 부가가치세 과세 -분양가 심사제 신청금액도 축소신청으로 판단··············44
6. 모델하우스비용 세금처리 처음부터 끝까지 ·········································································47
7. 면세공사 관련 매입 부가가치세 약정 ··················································································49
8. 과세면세현장에서 도급계약서 부가가치세 별도 표기와 매입 부가세 보전약정 ················50
9. 발주자가 하도급인에게 직불할 때 세금계산서 발행 ··························································52
10. 건설업 설계 변경할 때 세금계산서 처리 방법 ·································································54
11. 일부 공사대금 유보조건의 기성금 세금계산서 발행금액 결정 ········································57
12. 공공공사 계약금액 변경 ···································································································59
13. 건설공사 공사금액 변경을 위한 장치와 수정세금계산서 ··················································61
14. 매입 부가가치세 공제하지 않는 경우 ···············································································68
15. 과세면세 비율 기준예정 사용면적이란 ·············································································73
16. 발주자가 신축건물에서 겸영 사업 영위 시 매입 부가가치세 안분 사례 ····························77
17. 발주자와 건설사의 매입자료는 차이가 있습니다. ·····························································79
18. 다중주택 부가가치세 ·······································································································87
19. 건설업 부가세 신고서 양식 ·······························································································89
20. 공동도급 회계처리 해설 ···································································································93
21. 공공건설 계약 입찰 시 유의점과 부당특약 ·······································································94
22. 공사 계약해제와 타절 합의 ······························································································99
23. 건설공사 타절 합의로 공급가액 확정 시 세금계산서 수수 ···············································101
24. 타절 합의 실적비율 세금계산서 발행 ··············································································103
25. 도급금액 변경 시 세금계산서 ························································································ 105
26. 공동도급 현장의 부가가치세 신고서작성 방법 ·······························································110
27. 공동도급의 세무회계 ··································································································· 112
28. 건설업 세금계산서 발행 시기 요약 ··············································································· 117
29. 건설업 세금계산서 발행 시기 ······················································································· 118
30. 6개월이내 공사공기연장으로 6개월이상 되는 경우 중간지급 조건부 세금계산서 발행·120
31. 건설업 선발행 세금계산서 ··························································································· 122
32. 후발행 받은 매입 세금계산서 ······················································································ 125
33. 세금계산서 기재사항 오류 발생 시 ·············································································· 127
34. 건설공사 선금에 대해 세금계산서 발행 시기는 도대체 언제인지? ································131
35. 건설공사 선금 vs 계약금 세금계산서 ···········································································133
36. 건설공사 잔금 세금계산서 ··························································································· 137
37. 잔금 세금계산서 발행금액 ··························································································· 139
38. 건설업 기성고 세금계산서 ···························································································· 140
39. 다세대주택 소규모공사의 기성고 세금계산서 발행 언제 해야 하나? ·····························146
40. 공공공사 세금계산서 발행 ···························································································· 149
41. 직불합의와 세금계산서 ································································································ 152
42. 건설업 세금계산서 발행 날짜 ························································································ 154
43. 건설공사 부가가치세 신고서작성 ·················································································· 156
44. 과세면세공사 구분의 실익-매입세액공제와 세금계산서 수정발행 ··································157
45. 건설공사 세금계산서를 계산서로 발행한 경우 수정발행 불가 ·········································159
46. 건설공사 선금과 계약금 구분 및 세금계산서 발행방법 ····················································160
47. 건설공사 잔금의 세금계산서 발행방법 ············································································162
48. 전자세금계산서 발행의무 대상 확대 ··············································································164
49. 건설업 면세계산서 발급 및 합계표 제출의무 ··································································166
50. 건설회사 지분제에서 수정세금계산서 발행방법 ·····························································170
51. 공동매입 세금계산서 관련 주관사의 위험 ·······································································172
52. 건설업 부가가치세 세금계산서 가산세 ···········································································174
53. 500만원 이상 부가세환급신고의 경우 ············································································175
54. 과세면세 현장 세금계산서 취소 및 계산서발행과 설계변경의 차이 ································177
55. 공통매입세액 안분기준 시공사와 시행사 차이점 ····························································180
56. 부가세 과세표준 세금계산서 발행과 지체상금 등 ···························································182
57.지장물철거 이전 용역 세금계산서 수수 ···········································································185
58. 분양 세금계산서 공급받는 자 ························································································ 186
59. 국민주택단지 외 공사 기부채납공사 세금계산서 수수 매입세액공제 ····························187
60. 직불합의와 세금계산서 미수금 ···················································································· 189
61. 건축주가 받아야 할 증빙 종류 ····················································································· 190
62. 손해배상 환수 ············································································································ 192
63. 지체상금 ··················································································································· 193
64. 건설공사 지체상금 발생 원인과 소득처리 ·································································194
65. 건설공사 미청구공사와 미성공사는 다른 것임 ·························································196
66. 건설업 매출 인식 ···································································································· 198
67. 세금계산서 발행 시기에 수익을 인식하는 것이 아님 ················································200
68. 건설공사 진행률 ···································································································· 202
69. 건설업 가공 세금계산서 ························································································· 216
70. 가공공사와 위장거래 공사의 구분 및 처벌 차이 ······················································217
71. 건설업 하자 보수공사 ···························································································· 219

PART 2
1. 건설업 상호진출에 따른 하도급 재하도급 허용범위와 외주공사비 계정 ····················225
2. 외주공사비 계정과 재하도급 제한 ············································································· 227
3. 산업 안전보건관리비 회계항목 분류 및 보고 방법 ······················································228
4. 골치 아픈 외주비 세금계산서 ···················································································· 230
5. 건설업 적정 원가구성 항목 비율 ··············································································· 232
6. 건설업 현장별 원가명세서 필수 현장관리 필요성 ························································233
7. 건설업 공사 원가명세서 분석 ······················································································ 236
8. 현장 원가계산 ·············································································································· 239
9. 건설업 품질관리 비용 기준 및 처리 ·············································································· 242
10. 건설업 건설기계 ········································································································ 244
11. 건설폐기물 처리 ········································································································ 245
12. 건설현장 환경관리비 ································································································· 246
13. 안전관리비 ················································································································ 247
14. 건설현장 손해배상금 ································································································· 249
15. 일조권 손해배상금액 비과세 ····················································································· 252
16. 공동도급에서 발주자에 대한 지체상금 지급액과 책임 ················································253
17. 건설업체 손해배상 세무처리 ····················································································· 254
18. 24년 건설공사 산업안전보건 관리비 일부 개정 ··························································256
19. 건설회사의 보증서 ····································································································· 260
20. 선급 공사원가 ············································································································ 264
21. 현장 가설재 ··············································································································· 266
22. 공동도급 방식 비교 ···································································································· 267
23. 공공공사 공동도급 운영 규정 ····················································································· 270
24. 형식적 공동도급 건설 ································································································· 274
25. 시공사와 시행사 간 지급보증구상채권 대손금 ·····························································277
26. 건설업 법인 손익계산서 ······························································································ 281
27. 건설업 적격증빙 ········································································································· 288
28. 건설업 법인승용차량 (대표이사승용차) 비용 인정 과정 ················································291
29. 건물신축용 토지 ·········································································································· 293
30. 건설업 감가상각비 ······································································································· 296
31. 건설회사 세금공과금 ···································································································· 298
32. 건설업 접대비 ·············································································································· 301
33. 건설위한 토지취득 시 폐기물 발견 조건의 폐기물 처리비용 매입세액 공제 가능 ··········304
34. 안전관리비와 산업안전보건 관리비 계정 ······································································307
35. 산재보험료 귀속시기 ····································································································· 309

PART 3
1. 세법과 4대보험, 노동법에서 일용직과 상용직의 구분 ·······················································311
2. 건설일용직 세금 원천징수 방법 모음 ·················································································314
3. 건설일용직 임금 현금 지급 시 유의점 세 가지 ····································································316
4. 건축주가 일용인건비 직불 시에 시공사 세무상 입증 책임 ···················································318
5. 십장이 부가가치세법상 사업자 소득세신고 대상인지 기준 ··················································321
6. 건설업 작업반장이 일용직 임금을 지급하는 경우 ································································324
7. 건설일용직 건강보험 현장신고와 지도점검 추징 불이익 ·····················································325
8. 건설일용직 연장수당 비과세 안 되는 이유 ··········································································328
9. 건설일용직을 간이세액표에 따른 연말정산하는 경우 ·························································331
10. 건설일용직 업무 외 사망 유족보상금 퇴직소득 원천징수 ················································333
11. 건설업에서 인력회사 이용 ······························································································ 335
12. 건설사 공사대금채권에 대한 직업소개소의 압류 시
직업소개소채권은 임금채권으로 조세채권에 우선 ··································································338
13. 건설일용직 사업소득 신고를 일용직 신고로 수정신고가산세 ···········································339
14. 건설일용직 인건비 세무조사와 4대보험 및 인력회사 세금계산서 ···································341
15. 인력회사 소득세신고 측면에서 문제점 ············································································344
16. 건설현장에서 직업소개소와 인력회사에서 일용직을 소개 또는 공급받는 경우 ···············346
17. 건설사 일용직 인건비 지출 입증방법과 근로사실 부인확인서 ·······································348
18. 사업폐지나 직장퇴사 후 건강보험 소득월액 보험료 바로 줄이기 ·································350
19. 건설일용직 지급 조서 제출과 출입국관리법 위반 ···························································355
20. 건설업에서 사업소득 원천징수 가능 여부 ·······································································357
21. 건설일용직 처음부터 끝까지 ·························································································· 359
22. 퇴직공제 부금비 A부터 Z까지 ························································································ 363
23. 연금 가입 대상자 ············································································································ 366
24. 퇴직금 중간정산 ············································································································· 367
25. 건설업 퇴직금 ················································································································· 370
26. 건설업 퇴직연금 DB세무 조정 ························································································· 371
27. 건설회사 임원 퇴직금 ······································································································ 373
28. 중소기업 퇴직연금기금 ···································································································· 382
29. 건설업체가 직원 사택을 제공하는 경우 ·············································································386
30. 모작계약 법률상 문제 세금계산서 문제 모작약정 ······························································387
31. 직원의 건설현장 영업수당 지급 원천징수 방법 ··································································393
32. 건설업체에서 외주 일용직 인건비 신고 못 하는 경우 ·························································398
33. 종업원 명절선물 ··············································································································· 400
34. 건설회사 복리후생비 계정 주의점 ···················································································· 402
35. 공동도급 현장의 퇴직공제, 하도급 지킴이 ·········································································403
36. 공동공사 구성원사 인건비 비용처리 방법 ··········································································404

PART 4
1. 조달청 공공공사 입찰시 적격심사 사전심사기준과 세무회계관리 ········································407
2. 건설업 연말 자본금(예금) 맞추기 ························································································· 408
3. 수익증권(유가증권)이 실질자본금인지 여부 ········································································410
4. 건설회사 주식양도 특수관계 양도세 증여세 ········································································411
5. 건설회사 비상장주식 평가기관 세무법인 ············································································418
6. 건설업 예금평정 예금확인 기간의 모든 것 ···········································································422
7. 전기공사업과 건설업 기업진단 차이 ···················································································425
8. 지자체공사 낙찰 시 실태조사 ···························································································· 426
9. 구입 계약건물에 건설업과 겸업사업을 같이 영위할 예정일 때 ···········································427
10. 무면허 기간의 공사미수금은 겸업자산 ············································································429
11. 건설업 업종추가 자본금 특례 전기공사업 등에는 비적용 ·················································431
12. 제조업이 건설업 추가 시 증자할 금액
(기준자본금 보다 적은 액예금으로 증자하는 경우) ··································································433
13. 건설업체의 겸업사업 오픈마켓 통신판매업 ······································································436
14. 복수업종 건설업체에서 한 업종 폐업하고 업종 추가하는 경우 자본금 ·····························438
15. 건축공사업체의 건설용지의 실질자산 여부 ·····································································440
16. 기업진단에 자산재평가 포함한 경우 건설업 재무제표는 국세청에 신고된 것 이여야 함 ·442
17. 건설회사 보장성보험 실질자산 여부 ···············································································445
18. 건설회사 연말자본금 대책 체크포인트 ············································································446
19. 외주공사비를 건축자재 재료비로 계정처리한 경우 ··························································448
20. 실질자본금과 (가압류) 매출채권 ···················································································· 450
21. 토지 전문건설업 실질자산 여부 ······················································································ 452
22. 건설업 영업정지 처분기간을 단축할 수 있습니다. ···························································454
23. 건설업종 추가증자 예금액이 늘어나는 경우 (주식평가 관련) ·········································· 456
24. 실태조사 대비한 건설사 주식 유상증자는 증여세문제 고려해서 이뤄져야 함 ···················458
25. 건설사 주식양도 저가양도 시 양도세 증여세 ·····································································472
26. 건설업 주식특수 관계자 간 고저가 양도 법인세, 소득세, 증여세 문제정리 ······················474
27. 건설업 의제배당 ············································································································· 475
28. 건설업 초과 배당 증여세 과세 ························································································· 476
29. 건설업 주식양도-과점주주 취득세 중과 ············································································477
30. 신설법인 실질자본금과 세금 등 신고 ················································································479
31. 고용평가제와 시공능력평가 ···························································································· 481
32. 적격심사를 위한 건설업 경영상태 적정비율 ····································································485
33. 신설법인 실질자본 부족 원인과 대책 ··············································································486
34. 건설회사가 실질자본 부족으로 영업정지 처분을 받은 경우 ············································487
35. 실질자본 미달실태조사 어떤 업체가 선발대상이 되나 ····················································489
36. 적발되는 건설업 실태조사 실질자본금 허위로 맞추는 방법 ············································491
37. 겸업부채 인식으로 건설업 실질자본금을 확보할 수 있습니다. ·······································493
38. 건설업 실질자본금 판단에 부외부채 추가요인 ·······························································494
39. 건설업 겸업자산 ··········································································································· 496
40. 건설회사 유형자산 재평가와 실질자본금 ······································································498
41. 건설업 외 사업 영위하는 건설업체 실태조사 실질자본금 ··············································500
42. 실태조사 기업진단 체크리스트 정리 ············································································502
43. 건설법인 보험 불입액 회계처리 ·················································································· 505
44. 비상장주식평가와 제3자 배정증자 ··············································································507
45. 기업진단 체크리스트 ·································································································· 508
46. 건설업 자기주식 ········································································································· 512
47. 건설업 자기주식의 모든 것 ························································································· 515
48. 건설회사 자본금 ········································································································· 517
49. 건설업 가지급금 처음부터 끝까지 ·············································································· 518
50. 건설회사 매출분식과 매출누락 진행률 총예정원가 ·····················································523
51. 건설업 대손처리 ········································································································· 525
52. 건설업체 업무 무관 동산, 부동산 (토지, 건물) 세법상 처리정리 ··································527
53. 건설법인 가지급금 발생과 적용이율 ···········································································531
54. 건설공사 미지급임금 원천징수 시기와 가지급금 원천징수 ········································535
55. 가지급금 해소방법 ··································································································· 537
56. 건설법인 감가상각을 많이 하고자 하는 경우 ·····························································544
57. 건설업 자산 감가상각 내용연수 ················································································ 545
58. 건설업 감가상각 내용연수 ························································································ 548
59. 건설업 재고자산 평가방법과 재고자산 장부가액과 실제가액 차이 세무처리 유의점 ·550
60. 건설공사와 현금영수증 발행 ···················································································· 555
61. 건설업 적격증빙 처리 분류방법 ················································································557
62. 건설기계 대여지급 보증 ··························································································· 559
63. 건설사 대여금 출자전환 회계처리와 세무조정 ·························································564
64. 건설회사가 시행사에 대한 보증형태와 대손금처리 ·················································565
65. 건설사와 조합의 이주비 지급 시 원천징수 ······························································567
66. 소송비용 공사진행률 계산과 법인세 신고 ······························································568
67. 지체상금 세금 내는 귀속시기 ················································································ 570
68. 건설사 보증보험 청구방법 ···················································································· 572
69. 건설공제조합 출자증권 ························································································· 574
70. 건설협회 제증명발급 종류 ···················································································· 577
71. 24년 건설업 시공능력평가 개정요약 ····································································578
72. 건설업 재무상태표 ····························································································· 580
73. 건설업 명의 신탁주식의 환원 ············································································· 585
74. 건설업 주주변동 ································································································· 587
75. 건설회사 비사업용 토지 등 양도소득에 대한 법인세 정리 ····································588
76. 건설회사 취득 건물 신축토지 업무 무관 부동산 유예기간 ····································591
77. 건설업 비사업용토지, 건물양도 ··········································································· 594
78. 건설업 자기주식의 모든 것 ·················································································· 597
79. 토지구입 관련 이자비용 회계와 세무처리 ·····························································599
80. 시행사인 건설법인의 차입금 건설자금 이자 ·························································602
81. 대물변제로 받은 미분양주택 종부세 합산 배제함 ················································604
82. 건설업의 세법상 중소기업판단 ·········································································· 607
83. 건설업 법인세 줄이는 방법 (중소기업 특별세액감면) ··········································611
84. 건설업 중소기업 세법상, 회계상 적용 ··································································613
85. 감가상각과 건설업 중소기업 특별세액감면, 창업중소기업감면 ···························620
86. 건설업 법인세 줄이기 프로젝트-연구인력개발비 세액공제 ··································622
87. 건설업 법인세 줄이기-고용증가에 따른 사회보험료 세액공제 ·····························624
88. 건설업 법인세 줄이기-고용증대 세액공제, 통합고용 세액공제 ····························625
89. 건설 본사 청년 등 중소기업취업 소득세감면 혜택 5년 원천징수 시 주의점 ·········627
90. PFV 프로젝트 금융투자 회사배당 소득공제 ·························································628
91. 건설업개발비, 연구개발비 세액공제 ·····································································629

PART 5
1. 세무조사 1 ············································································································· 632
2. 세무조사 2 (부채) ··································································································· 634
3. 세무조사 3 (공사수입) ···························································································· 635
4. 세무조사 4 (급여 등 비용) ······················································································· 636
5. 세무조사 5 (대손, 보상금) ······················································································· 637
6. 세무조사 6 (공사원가명세서) ·················································································· 638
7. 건설업체 가설재만의 인적분할 법인세 46조 과세 여부 ············································639
8. 공사미수금 회수액을 가수금 계상 시 바로 대표이사 소득세 처분 ·····························641
9. 건설업 명의대여 방식 및 처벌과 건산법과 세법상 불이익 ········································643

PART 6
1. 분양업 개요 ············································································································ 647
2. 시행을 같이하는 시공사가 알아야 할 시행사 세법 ···················································649
3. 건설임대주택 세금혜택과 신고의무 ·········································································653
4. 한눈에 정리해본 주택신축판매업과 부동산매매업, 양도소득 구분 ··························655
5. 신축건축물 취득세신고 준비서류 ············································································ 659
6. 부동산매매업 공동시행법인과 개인 ··········································································662
7. 건설사가 건물 등 취득 시 취득세 취득 시기와 취득세 많이 내는 경우 ······················663
8. 시행사가 과점주주 간주취득세 추징당하지 않는 방법 ··············································667
9. 건설사의 시행사 설립과 이전 그리고 부동산취득 시 취득세중과 배제방법 ··············673
10. 건설회사의 선분양과 후분양 수입인식방법 ····························································679
11. 부동산신탁 세금 문제 ···························································································· 680
12. 모델하우스 부가세 취득세 세법상 문제 ···································································682
13. 건설회사 국가 등에 사용수익기부자산, 인허가를 위한 도로개설비용,
그 외자에 대한 건물신축 후 임대의 토지 임차료 선급 ····················································· 684
14. 대도시 내 법인 이전에 따른 부동산취득 취득세중과 ·················································686
15. 지주공동사업과 일반공동시행 차이 ·········································································691
16. 재개발조합 및 조합원 취득세 ··················································································· 692
17. 재개발조합개발 이익환수 ························································································· 696
18. 건설시공사가 시행 사업권을 사업양수도 하는 경우 세금 ··········································698
19. 건설사 시행방식 공동사업체 ···················································································· 705
20. 주택의 종류 주택법상 주택 VS 세법상 주택 ·······························································706
21. 민간투자사업과 세법규정 ························································································· 709
22. 자기공사를 포함한 시행사의 토지구입,
신축분양 단계별 공통매입 부가세 안분 ·············································································712
23. 취득세 과세표준 포함간접비 ····················································································· 715
24. 시행사 취득세 과세표준정리 ····················································································· 717
25. 취득세 세율 중과 세율정리 ······················································································· 721
26. 시행사의 부동산 보유 시 재산세 종부세 업무 무관 부동산 여부 토지 등 양도소득세 ·725
27. 임대형 기숙사 부가가치세 과세 여부 ·······································································727
28. 건설업체가 오피스텔을 신축 분양할 때
부동산매매업 예정신고 납부 ························································································· 735
29. 주택신축판매업이 법인세 소득세감면을 받을 건설업인지 부동산공급업인지 구분 ·737
30. 건설면허양수도 시 주의점 진행 중인 공사의
공사매출채권 압류에 따른 실 공사자 결정 ···································································742
31. 건설업 양수도 가지급금 ······················································································· 745
32. 건설업 양수도 계약 시 유의점들 ··········································································· 746
33. 세무서에서 명의대여 징후 파악하는 방법 ······························································748
34. 건설업인지 아닌지 업종구분 ················································································· 749
35. 세무조사 소득금액 변동 통지서 ············································································ 752
36. 건설현장 주민세 종업원분 신고는 신고대상 여부를 매월 판단해야 합니다·············753
37. 건설현장 주민세 재산분 (사업소분) ······································································ 758
38. 둘 이상 사업장이 있는 건설업 법인지방소득세신고 ················································762
39. 건설현장 지방소득세 ······························································································ 768
40. 분리발주 의무 ········································································································· 769



[UNIT 2 노무]

PART 1
1. 외국인 고용허가 ········································································································· 773
2. 건설현장 외국인고용허가제의 모든 것 ········································································774
3. 건설업 외국인 근로자고용 ··························································································· 778
4. 외국인 근로자고용 1 ··································································································· 780
5. 외국인 근로자고용 2 ··································································································· 782
6. 외국인 근로자고용 3 (실무Q&A) ·················································································· 783

PART 2
1. 사업장가입과 탈퇴신고 ································································································· 786
2. 4대보험 신고서 ············································································································· 787
3. 현장신고 1 ····················································································································· 789
4. 현장신고 2 ······················································································································ 792
5. 현장신고 3 ······················································································································ 795
6. 현장신고 4 ······················································································································· 797
7. 단시간근로자의 연금, 건강보험 ························································································ 799
8. 건강연금 8일적용 현장일용직 ··························································································· 800
9. 한 장소에 두개의 공사현장일 경우 연금건강 8일판단 ·························································802
10. 연금건강 사후정산 ·········································································································· 804
11. 일용직연금 취득상실일 신고방법 ····················································································· 810
12. 건설업일용직 건강연금 실무 Q&A 1 ················································································812
13. 건설업일용직 건강연금 실무 Q&A 2 ················································································814
14. 연금건강보험료 정산규정 ······························································································· 820
15. 건설산업기본법 시행령 ·································································································· 821
16. 본사로 신고하는 일용직 ································································································· 822
17. 하도급있는 경우 근로내용확인신고방법 ··········································································823
18. 무허가업체와 소규모공사, 생산제품설치 특례건설현장 고용산재보험가입 ······················825

PART 3
1. 일용직신고관련 노무와 세무업무구분 ·················································································830
2. 하도급 1 ······························································································································ 831
3. 하도급 2 (고용산재승인) ······································································································ 832
4. 하도급 3 (공사형태에 따른 산재고용보험료, 실무Q&A) ·························································833
5. 하도급 4 ································································································································ 835
6. 하도급 5 ································································································································ 836
7. 하도급 6 (실납부보험료) ······································································································· 838

PART 4
1. 보험료신고 1 ························································································································ 840
2. 보험료신고 2 (일용직신고와 보험료신고) ············································································843
3. 보험료신고 3 ······················································································································· 844
4. 보험료신고 Q&A 1 ··············································································································· 845
5. 보험료신고(특례) Q&A 2 ······································································································· 846
6. 보험료신고 Q&A 3 ················································································································· 847
7. 보험료신고 Q&A 4 ················································································································· 849
8. 개시신고 안 한 현장의 보험료신고 ·························································································· 851
9. 무면허건설업체 문제정리 ······································································································· 852
10. 근로내용확인신고와 개시신고, 보험료신고, 지급조서 연관성 ················································854
11. 재하도급과 세금계산서, 외주공사비계정 4대보험신고 ·························································858
12. 고용산재보험가입자 ··········································································································· 860
13. 건설업 고안직능요율 ········································································································ 861
14. 건설업체 산재납부요율을 낮추는 꿀팁방법 ········································································862
15. 확정정산 ···························································································································· 865
16. 건설업 보험료 신고확정정산 제출자료의 의미 ····································································870
17. 보험료신고에 대한 고용노동부 확정정산추징 대응포인트 ·····················································872
18. 건설본사, 현장 보험료신고 ··································································································· 876
19. 하자담보책임 하자보수비 처음부터 끝까지 ·········································································· 877
20. 하자보수공사와 4대보험 회계처리 ······················································································ 883
21. 공동도급 보험료신고 ·········································································································· 884

PART 5
1. 노무제공자 산재보험특례 ································································································· 886
2. 노무제공자 고용보험 ······································································································· 887
3. 건설현장 노무제공자 산재보험 ·························································································· 889
4. 특수형태근로종사자 산재보험 전면 개편 ·············································································893
5. 건설업 노무제공자 산재보험 ······························································································· 897
6. 노무제공자 산재보험료 신고주체와 신고 ·············································································900
7. 현장 노무제공자의 확정보험료 신고 ··················································································901
8. 보험료신고 Q&A (노무제공자 판단) ·················································································· 903
9. 24년 건설업노동법 시행사항 ···························································································· 923
10. 2022년 건설노동법 개정사항 ························································································· 926
11. 건설업 노동청사건 필요서류 ··························································································· 928

PART 6
1. 일용직 근로계약서 / 임금명세서 ······················································································· 931
2. 출력공수와 출력일수 ········································································································· 933
3. 1년 근무일용직 ················································································································· 934
4. 사업장적용 ························································································································ 935
5. 근로자 관련신고 ················································································································ 936
6. 일용근로자 근로내용확인신고 ··························································································· 938
7. 일용직 실업급여 ················································································································ 939
8. 이직확인서 ························································································································· 941
9. 인력회사 일용직사용 유의점 ······························································································ 942
10. 프리랜서(사업소득) 처리자의 유의점 ················································································943
11. 보수 = 과세대상소득 ········································································································ 946
12. 건설업두루누리 (고용보험) ····························································································· 948

PART 7
1. 면허없는 건설업 1 ············································································································· 951
2. 면허없는 건설업 2 (Q&A) ·································································································· 954
3. 면허없는 건설업과 근로내용확인신고 3 ··············································································956
4. 재하도급현장과 4대보험 ···································································································· 958
5. 골치아픈 재하도급업체의 4대보험 ····················································································· 959

PART 8
1. 하수급인과 4대보험신고 ····································································································· 963
2. 하도급과 연금건강보험료 ··································································································· 964
3. 하도급과 고용산재보험료납부 ···························································································· 966
4. 생산제품설치특례 ··············································································································· 969

PART 9
1. 퇴직공제신고 ······················································································································· 972
2. 퇴직공제 (대상근로자) ········································································································· 979
3. 퇴직공제 하수급인승인 ········································································································· 982
4. 퇴직공제신청 ························································································································· 984
5. 퇴직공제 Q&A 1 ····················································································································· 987
6. 퇴직공제 Q&A 2 ····················································································································· 989
7. 건설업 노무쟁점 1 ················································································································· 991
8. 퇴직공제 유의사항 ··················································································································· 992
9. 퇴직공제신고 등 관련 과태료 ···································································································· 994

PART 10
1. 4대보험신고서 종류 ·················································································································· 998
2. 건설현장 퇴직공제와 퇴직금 이중지급 ·······················································································999
3. 개시신고 건설업현장과 근로내용확인신고 누가 하는지 구별해야 합니다. ································1000
4. 건설일용직현장 연금건강 이중납부 해소방법 ·········································································· 1001
5. 건설업일용직 국민연금건강보험 취득일 ················································································· 1002
6. 고용산재확정정산 ···················································································································· 1003
7. 원재료와 보험료신고와 실질자본금 ························································································· 1004
8. 제조업건설업 겸영업체의 고용산재신고 ·················································································· 1005
9. 공동도급현장의 보험료신고 ·································································································· 1007
10. 실수령액기준임금 지급약정 ··································································································· 1009
11. 임금체불에 대한 직상수급인의 연대책임 ················································································ 1010
12. 공사준공 후 잔여공사 ············································································································· 1011
13. 건설업 퇴직금계산에서 통상임금을 이용하는 경우 ································································· 1012
14. 건설업의 징계절차 ·················································································································· 1014



[UNIT 3 공무]

PART 1
1. 건설업 영업정지 ······················································································································· 1018
2. 건설업체가 필수적으로 알아야 할 과징금 영업정지 ·································································· 1019
3. 건설업 등록취소 ······················································································································· 1029
4. 건설업 실태조사 대상선발 ········································································································ 1030

PART 2
1. 민간건설공사표준계약서 포인트항목 ························································································ 1032
2. 건설업단가계약 및 시공순서 ····································································································· 1035
3. 공사현장관리 메뉴얼 예시 ········································································································· 1047
4. 공사계약 후 할 일 ······················································································································ 1055
5. 공사서류준비 ····························································································································· 1057
6. 준공정산 내역서 ························································································································ 1058
7. 공기연장 ···································································································································· 1075
8. 공사변경시 행정상 할 일 ············································································································· 1076
9. 휴게시설 설치 입법 예고 ············································································································· 1078
10. 건설공무정리 ···························································································································· 1080
11. 건설공무요약 (건설기계보증/안전관리계획) ············································································· 1081
12. 하도급제한규정 ························································································································· 1082
13. 하도급제한 (직접시공비율) ······································································································· 1087
14. 기타공무 2 (직접시공비율) ········································································································ 1089
15. 기타공무 2 ································································································································· 1090

PART 3
1. 현장대리인 ··································································································································· 1097
2. 현장대리인 요약 1 ························································································································ 1101
3. 현장대리인 핵심 2 ······················································································································ 1102
4. 현장대리인 실무문제 3 ················································································································ 1103
5. 현장참여 기술인 신고유의점 ········································································································· 1104

PART 4
1. 하도급대금 보증 ···························································································································· 1106
2. 하도급대금 ··································································································································· 1109
3. 산출내역서상 사회보험요율 ·········································································································· 1111
4. 하도급지킴이 ································································································································ 1112
5. 하도급지킴이 심화 1 ······················································································································ 1117
6. 하도급지킴이 심화 2 ······················································································································ 1119
7. 건설업하도급/ 직불합의 ················································································································· 1121
8. 건설공무 기타 ································································································································· 1122
9. 건설기계보증 ·································································································································· 1124
10. 공공공사 노무비구분관리 및 지급확인제 ······················································································ 1127

PART 5
1. 건설공무 실적신고기간 ···················································································································· 1130
2. 실적신고 1차 핵심 ··························································································································· 1131
3. 실적신고 핵심 ··································································································································· 1132
4. 실적신고 ··········································································································································· 1133
5. 잘못된 실적신고의 페널티 ················································································································· 1136

PART 6
1. 하도급계약 통보 ································································································································ 1138
2. 키스콘신고 기입항목 ························································································································· 1140
3. 키스콘신고 기간 ································································································································ 1143
4. 키스콘신고 유의사항 1 ······················································································································ 1152
5. 키스콘신고 유의사항 2 ······················································································································ 1153
6. 키스콘신고 유의사항 3 ······················································································································ 1154
7. 키스콘신고 유의사항 4 (장기계속공사) ····························································································· 1157
8. 보험료신고에 대한 고용노동부 확정정산추징 대응포인트 ································································· 1159

PART 7
1. 건설공무 요약 (재해예방/산업안전보건관리비) ················································································· 1164
2. 건설공무 (산업안전보건관리비) ········································································································· 1165
3. 재해예방지도 ····································································································································· 1166
4. 건설업 안전관리계획 ·························································································································· 1168
5. 산업안전관리비, 선금 ························································································································· 1170
6. 건설업 법정교육 ································································································································· 1171
7. 건설업 중대재해처벌법 ······················································································································· 1174
8. 건설업 중대재해법 적용대상 ··············································································································· 1175
9. 건설업 중대재해대비 사업장조치의무 ································································································· 1176
10. 중대재해법 2 (산안법규정) ················································································································ 1177
11. 중대재해처벌법 2 (세부Q&A) ············································································································ 1179
12. 중대재해처벌법 2 (법조항) ················································································································ 1181

PART 8
1. 2022년 건설노동법 개정사항 ············································································································· 1184
2. 무면허업체에 분리발주 준 경우 건산법위반 ························································································ 1186
3. 무면허업체 건산법위반금액 판단 ········································································································ 1188
4. 불법하도급업체 임금체불 건설사의 연대책임 ······················································································ 1190
5. 무면허건설업체에게 하도급금지? 재하도급금지? 건산법29조해부 ······················································1193
6. 하도급법상 건설공사하도급규제규정 총정리 ······················································································· 1198
7. 건산법하도급에서 원도급인 규제사항 ·································································································· 1202
8. 행정청의 제재처분 ······························································································································· 1207
9. 연봉제도입과 인사평가 ························································································································· 1208
10. 출장 등으로 업무량과다 ······················································································································· 1210
11. 건산법상 하도급제한규정 ····················································································································· 1212
12. 건산법상 하도급인의 법위반에 대해 원도급인에게 부과되는 벌점 ························································1214
13. 하도급법상 하도급제한 ························································································································· 1218
14. 공공공사 유의사항 ································································································································ 1219
15. 건설도급계약서 유의사항 ······················································································································ 1222

PART 9
1. 명의대여 법적 책임 ··································································································································· 1226
2. 잉여금을 출자금으로 건설면허신청 ·········································································································· 1228
3. 건설공제조합출자증권과 보증가능금액확인서 ··························································································· 1230
4. 개인건설업 법인전환방법 및 유의절차 ······································································································· 1232
5. 건설업 청산절차 ········································································································································ 1236
6. 건설업 명의대여 ········································································································································· 1242
7. 건설업 면허취득방법 및 대표이사변경 ········································································································ 1243
8. 무면허건설업체의 현실 ······························································································································· 1245
9. 재하도급 ······················································································································································ 1246

PART 10
1. 공공공사 처음부터 끝까지 ···························································································································· 1248
2. 공공공사 대금지급청구조항 ·························································································································· 1255
3. 관급공사분쟁의 사례들 ·································································································································· 1263
4. 공사대금변경 ·················································································································································· 1268
5. 공동건설공사의 공동이행방식의 책임관계 ······································································································ 1270
6. 공동도급계약해제시 선급금충당 후 반환의무책임 ··························································································· 1271
7. 공동도급구성원사의 채무로 발주자에 대한 채권확보위험 ·············································································· 1272
8. 하수급인에게 유치권이 인정되는지 여부 ········································································································· 1275

PART 11
1. 산안법상 건설업도급인의 안전관리책임 ··········································································································· 1277
2. 중소건설현장 자율점검항목리스트 ··················································································································· 1282
3. 원도급인을 제재하는 규정 ································································································································· 1288
4. 건설업산안법상 규정정리 ·································································································································· 1291

작가정보

저자(글) 주영진

저자: 주영진 세무사 / 노무사

◦ 서울대학교 졸업
◦ 미국 코네티컷주립대학교 로스쿨 LL.M
◦ 광운대 건설법무대학원
◦ 2017~2023년 고용노동부 보험사무대행 기관 법정교육 강사
◦ 연수지역 세무사회 회장
◦ 한국세무사회 세무연수원 교수, 운영위원
◦ 서울지방고용노동청 고용보험 자문위원
◦ 공인노무사
◦ 세무법인 위드 인천지사 대표
◦ 전 한국세무사회 상임이사
◦ 고용노동부 자영업자고용보험 자문위원
◦ 전 대한변호사협회 지자체세금낭비조사특별위원회 자문위원
◦ 전 참여연대 조세재정개혁센터 실행위원
◦ 중소기업 경영현황 연구 및 제도개선 자문위원
◦ 소상공인진흥원 자영업컨설팅 지원사업 컨설턴트
◦ 전 연수구의회 결산검사위원
◦ 전 삼성비자금의혹관련특별검사 특별수사관
◦ 한국세무사회 전산세무회계자격시험 출제위원

저자는 건설업에 풍부한 경험과 전문성을 갖춘 세무사이자, 노무사이며 오로지 건설업만을 다뤄왔습니다. 다양한 경험으로 쌓은 노하우를 네이버 카페, 블로그, 유튜브 활동을 하며 복잡한 건설업 실무 내용을 누구나 쉽게 이해할 수 있도록 도움을 제공하는 데에 힘쓰고 있습니다. 더 나아가 전자책을 출판하여 건설업의 종사하는 많은 이들에게 도움을 주기위해 많은 노력을 깃들였습니다.