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 서식설명 |
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<div id="ai_editor">
<div class="info-header">
<h1>🧾세금계산서_부가세선택</h1>
<p class="subtitle">과세/면세/영세율을 자유롭게 선택할 수 있는 맞춤형 세금계산서</p>
</div>
<div class="info-section">
<h2>💡 부가세 선택 옵션</h2>
<div class="tax-options">
<div class="tax-card">
<div class="tax-badge">과세 10%</div>
<h3>일반 과세</h3>
<p>공급가액에 10% 부가가치세를 포함하여 계산</p>
<div class="tax-example">
<span>예시 )</span>
<div>공급가액 100,000원 + 세액 10,000원 = 110,000원</div>
</div>
</div>
<div class="tax-card">
<div class="tax-badge zero">면세 0%</div>
<h3>면세 거래</h3>
<p>부가가치세가 면제되는 재화 및 용역 거래</p>
<div class="tax-example">
<span>예시 )</span>
<div>미가공 식료품, 의료보건용역, 교육용역, 도서 등</div>
</div>
</div>
<div class="tax-card">
<div class="tax-badge export">영세율 0%</div>
<h3>영세율 적용</h3>
<p>수출 거래 등에 적용되는 0% 세율</p>
<div class="tax-example">
<span>예시 )</span>
<div>수출 재화, 국외 제공 용역, 외화 획득 사업</div>
</div>
</div>
</div>
</div>
<div class="info-section">
<h2>📋 세금계산서 필수 구성 요소</h2>
<div class="components-grid">
<div class="component-row">
<div class="component-label">공급자 정보</div>
<div class="component-content">
<ul>
<li>사업자등록번호 (10자리)</li>
<li>상호(법인명) 및 대표자 성명</li>
<li>사업장 주소 및 연락처</li>
<li>업태 및 종목</li>
</ul>
</div>
</div>
<div class="component-row">
<div class="component-label">공급받는자 정보</div>
<div class="component-content">
<ul>
<li>사업자등록번호</li>
<li>상호 및 대표자명</li>
<li>사업장 주소</li>
<li>업태 및 종목</li>
</ul>
</div>
</div>
<div class="component-row">
<div class="component-label">공급 내역</div>
<div class="component-content">
<ul>
<li>작성일자 (공급시기)</li>
<li>품목명, 규격, 수량, 단가</li>
<li>공급가액 (세금 제외 금액)</li>
<li>세액 (부가세 금액)</li>
</ul>
</div>
</div>
<div class="component-row">
<div class="component-label">합계 금액</div>
<div class="component-content">
<ul>
<li>공급가액 합계</li>
<li>세액 합계</li>
<li>총 합계 금액</li>
<li>비고 (현금, 수표, 어음 등)</li></ul></div></div></div></div>
<div class="info-section">
<h2>📅 발행 시기 및 방법</h2>
<div class="timing-grid">
<div class="timing-card">
<div class="timing-icon">📦</div>
<h3>재화의 공급</h3>
<p class="timing-rule">재화가 인도되거나 이용 가능한 때</p>
<div class="timing-detail">
<p>• 일반 판매 : 물품 인도 시점</p>
<p>• 위탁 판매 : 수탁자가 판매한 날</p>
<p>• 할부 판매 : 대금 지급일 또는 인도일</p>
</div>
</div>
<div class="timing-card">
<div class="timing-icon">💼</div>
<h3>용역의 공급</h3>
<p class="timing-rule">용역 제공이 완료된 때</p>
<div class="timing-detail">
<p>• 건설 : 목적물 인도 또는 사용 가능 시점</p>
<p>• 장기 계속 공급 : 대가 지급 시기마다</p>
<p>• 컨설팅 : 계약상 완료일 또는 대금 지급일</p>
</div>
</div>
<div class="timing-card">
<div class="timing-icon">⏰</div>
<h3>발행 기한</h3>
<p class="timing-rule">공급시기 다음 달 10일까지</p>
<div class="timing-detail">
<p>• 11월 15일 공급 → 12월 10일까지 발행</p>
<p>• 지연 발행 시 가산세 부과</p>
<p>• 전자세금계산서는 익일까지 전송</p>
</div>
</div>
</div>
</div>
<div class="info-section">
<h2>⚠️ 주의사항 및 가산세</h2>
<div class="penalty-container">
<div class="penalty-box danger">
<h3>❌ 미발급 시</h3>
<p class="penalty-rate">공급가액의 2%</p>
<p>세금계산서를 발급하지 않은 경우</p>
</div>
<div class="penalty-box warning">
<h3>⏱️ 지연발급 시</h3>
<p class="penalty-rate">공급가액의 1%</p>
<p>발행 기한(익월 10일)을 넘긴 경우</p>
</div>
<div class="penalty-box error">
<h3>📝 허위작성 시</h3>
<p class="penalty-rate">공급가액의 2%</p>
<p>실제와 다르게 작성한 경우</p>
</div>
<div class="penalty-box info">
<h3>📧 전자 미전송 시</h3>
<p class="penalty-rate">공급가액의 0.3%</p>
<p>전자세금계산서 전송 의무 위반 시 (연 300만원 한도)</p>
</div>
</div>
</div>
<div class="info-section">
<h2>💻 전자 vs 종이 세금계산서</h2>
<div class="comparison-table">
<div class="comparison-header">
<div class="compare-item">구분</div>
<div class="compare-item">전자세금계산서</div>
<div class="compare-item">종이세금계산서</div>
</div>
<div class="comparison-row">
<div class="compare-label">발행 방법</div>
<div class="compare-content">국세청 시스템을 통해 온라인 발행</div>
<div class="compare-content">직접 출력하여 날인 후 교부</div>
</div>
<div class="comparison-row">
<div class="compare-label">의무 대상</div>
<div class="compare-content">법인사업자, 직전연도 공급가액 3억원 이상 개인사업자</div>
<div class="compare-content">의무 대상 제외 사업자</div>
</div>
<div class="comparison-row">
<div class="compare-label">발행 기한</div>
<div class="compare-content">발급일 다음날까지 국세청 전송</div>
<div class="compare-content">익월 10일까지 발급</div>
</div>
<div class="comparison-row">
<div class="compare-label">세액공제</div>
<div class="compare-content">0.5% ~ 1.3% 세액공제 (연간 100만원 한도)</div>
<div class="compare-content">세액공제 없음</div>
</div>
<div class="comparison-row">
<div class="compare-label">장점</div>
<div class="compare-content">자동 보관, 분실 방지, 세액공제, 신고 편리</div>
<div class="compare-content">시스템 없이 발행 가능</div>
</div>
</div>
</div>
<div class="info-section">
<h2>✅ 작성 체크리스트</h2>
<div class="checklist-container">
<div class="checklist-group">
<h3>발행 전 확인 사항</h3>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>공급자/공급받는자 사업자번호 10자리 정확성</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>거래 유형에 맞는 과세/면세/영세율 선택</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>공급가액과 세액 계산의 정확성</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>작성일자가 공급시기와 일치하는지 확인</span>
</label>
</div>
<div class="checklist-group">
<h3>발행 후 관리 사항</h3>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>전자세금계산서는 익일까지 국세청 전송</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>종이세금계산서는 사본 보관 (5년)</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>매출/매입처별 세금계산서 합계표 작성</span>
</label>
<label class="checklist-item">
<input type="checkbox" disabled="">
<span>부가가치세 신고 시 세금계산서 합계표 제출</span>
</label>
</div>
</div>
</div>
<div class="info-footer">
<div class="footer-content">
<h3>🎯 정확한 세금계산서 발행으로 건전한 사업 운영!</h3>
<p>부가세 선택 기능으로 모든 거래 유형에 대응 가능한 세금계산서를 작성하세요.</p>
</div>
</div>
</div>
<style>
#ai_editor {
max-width: 1200px ;
margin: 0 auto ;
padding: 50px 25px ;
background-color: #f8f9fd ;
font-family: 'Noto Sans KR', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif ;
color: #2c3e50 ;
line-height: 1.6 ;
}
#ai_editor * {
box-sizing: border-box ;
}
#ai_editor .info-header {
text-align: center ;
margin-bottom: 60px ;
padding: 45px 25px ;
background: linear-gradient(135deg, #667eea 0%, #764ba2 100%) ;
border-radius: 20px ;
color: white ;
}
#ai_editor .info-header h1 {
font-size: 44px ;
margin: 0 0 15px 0 ;
font-weight: 700 ;
}
#ai_editor .subtitle {
font-size: 19px ;
margin: 0 ;
opacity: 0.95 ;
font-weight: 400 ;
}
#ai_editor .info-section {
margin-bottom: 60px ;
}
#ai_editor .info-section h2 {
font-size: 32px ;
margin: 0 0 35px 0 ;
color: #667eea ;
font-weight: 700 ;
padding-bottom: 12px ;
border-bottom: 1px solid #667eea ;
text-align: center ;
}
/* 부가세 옵션 카드 */
#ai_editor .tax-options {
display: grid ;
grid-template-columns: repeat(3, 1fr) ;
gap: 20px ;
}
#ai_editor .tax-card {
background: white ;
padding: 30px 25px ;
border-radius: 15px ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .tax-badge {
display: inline-block ;
background: #667eea ;
color: white ;
padding: 8px 20px ;
border-radius: 20px ;
font-size: 15px ;
font-weight: 700 ;
margin-bottom: 15px ;
}
#ai_editor .tax-badge.zero {
background: #f59e0b ;
}
#ai_editor .tax-badge.export {
background: #10b981 ;
}
#ai_editor .tax-card h3 {
font-size: 20px ;
margin: 0 0 10px 0 ;
color: #2c3e50 ;
font-weight: 700 ;
}
#ai_editor .tax-card > p {
font-size: 15px ;
color: #666 ;
margin: 0 0 20px 0 ;
line-height: 1.6 ;
}
#ai_editor .tax-example {
background: #f8f9fd ;
padding: 15px ;
border-radius: 10px ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .tax-example span {
display: block ;
font-size: 13px ;
color: #667eea ;
font-weight: 700 ;
margin-bottom: 8px ;
}
#ai_editor .tax-example div {
font-size: 15px ;
color: #555 ;
line-height: 1.5 ;
}
/* 구성 요소 그리드 */
#ai_editor .components-grid {
display: grid ;
gap: 15px ;
}
#ai_editor .component-row {
background: white ;
border-radius: 12px ;
overflow: hidden ;
box-shadow: 0 2px 10px rgba(102, 126, 234, 0.08) ;
display: grid ;
grid-template-columns: 200px 1fr ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .component-label {
background: #667eea ;
color: white ;
padding: 20px ;
font-size: 17px ;
font-weight: 700 ;
display: flex ;
align-items: center ;
justify-content: center ;
text-align: center ;
}
#ai_editor .component-content {
padding: 20px 25px ;
}
#ai_editor .component-content ul {
margin: 0 ;
padding: 0 0 0 20px ;
list-style-type: disc ;
}
#ai_editor .component-content li {
font-size: 15px ;
color: #555 ;
margin-bottom: 8px ;
line-height: 1.5 ;
}
#ai_editor .component-content li:last-child {
margin-bottom: 0 ;
}
/* 판단 기준 박스 */
#ai_editor .criteria-container {
display: grid ;
grid-template-columns: repeat(3, 1fr) ;
gap: 20px ;
}
#ai_editor .criteria-box {
background: white ;
padding: 25px ;
border-radius: 15px ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .criteria-box h3 {
font-size: 19px ;
margin: 0 0 15px 0 ;
font-weight: 700 ;
color: #2c3e50 ;
}
#ai_editor .criteria-list p {
font-size: 15px ;
font-weight: 700 ;
color: #667eea ;
margin: 0 0 12px 0 ;
}
#ai_editor .criteria-list ul {
margin: 0 ;
padding: 0 0 0 20px ;
list-style-type: disc ;
}
#ai_editor .criteria-list li {
font-size: 15px ;
color: #555 ;
margin-bottom: 6px ;
line-height: 1.5 ;
}
/* 발행 시기 카드 */
#ai_editor .timing-grid {
display: grid ;
grid-template-columns: repeat(3, 1fr) ;
gap: 20px ;
}
#ai_editor .timing-card {
background: white ;
padding: 30px 25px ;
border-radius: 15px ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
text-align: center ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .timing-icon {
font-size: 40px ;
margin-bottom: 15px ;
}
#ai_editor .timing-card h3 {
font-size: 19px ;
margin: 0 0 12px 0 ;
color: #2c3e50 ;
font-weight: 700 ;
}
#ai_editor .timing-rule {
font-size: 15px ;
color: #667eea ;
font-weight: 700 ;
margin: 0 0 20px 0 ;
padding: 10px ;
background: #f8f9fd ;
border-radius: 8px ;
}
#ai_editor .timing-detail {
text-align: left ;
padding: 15px ;
background: #fafafa ;
border-radius: 8px ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .timing-detail p {
font-size: 15px ;
color: #555 ;
margin: 0 0 6px 0 ;
line-height: 1.5 ;
}
#ai_editor .timing-detail p:last-child {
margin-bottom: 0 ;
}
/* 가산세 컨테이너 */
#ai_editor .penalty-container {
display: grid ;
grid-template-columns: repeat(4, 1fr) ;
gap: 20px ;
}
#ai_editor .penalty-box {
background: white ;
padding: 25px 20px ;
border-radius: 15px ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
text-align: center ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .penalty-box.danger {
border-top: 3px solid #ef4444 ;
}
#ai_editor .penalty-box.warning {
border-top: 3px solid #f59e0b ;
}
#ai_editor .penalty-box.error {
border-top: 3px solid #dc2626 ;
}
#ai_editor .penalty-box.info {
border-top: 3px solid #3b82f6 ;
}
#ai_editor .penalty-box h3 {
font-size: 18px ;
margin: 0 0 12px 0 ;
color: #2c3e50 ;
font-weight: 700 ;
}
#ai_editor .penalty-rate {
font-size: 24px ;
font-weight: 700 ;
color: #667eea ;
margin: 0 0 12px 0 ;
}
#ai_editor .penalty-box p:last-child {
font-size: 15px ;
color: #666 ;
margin: 0 ;
line-height: 1.5 ;
}
/* 비교 테이블 */
#ai_editor .comparison-table {
background: white ;
border-radius: 15px ;
overflow: hidden ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .comparison-header {
display: grid ;
grid-template-columns: 200px 1fr 1fr ;
background: #667eea ;
color: white ;
}
#ai_editor .comparison-header .compare-item {
padding: 18px 20px ;
font-size: 16px ;
font-weight: 700 ;
text-align: center ;
border-right: 1px solid rgba(255, 255, 255, 0.2) ;
}
#ai_editor .comparison-header .compare-item:last-child {
border-right: none ;
}
#ai_editor .comparison-row {
display: grid ;
grid-template-columns: 200px 1fr 1fr ;
border-bottom: 1px solid #e0e0e0 ;
}
#ai_editor .comparison-row:last-child {
border-bottom: none ;
}
#ai_editor .compare-label {
padding: 18px 20px ;
background: #f8f9fd ;
font-size: 15px ;
font-weight: 700 ;
color: #2c3e50 ;
display: flex ;
align-items: center ;
justify-content: center ;
text-align: center ;
border-right: 1px solid #e0e0e0 ;
}
#ai_editor .compare-content {
padding: 18px 20px ;
font-size: 15px ;
color: #555 ;
display: flex ;
align-items: center ;
border-right: 1px solid #e0e0e0 ;
line-height: 1.5 ;
}
#ai_editor .compare-content:last-child {
border-right: none ;
}
/* 체크리스트 */
#ai_editor .checklist-container {
display: grid ;
grid-template-columns: repeat(2, 1fr) ;
gap: 25px ;
}
#ai_editor .checklist-group {
background: white ;
padding: 30px 25px ;
border-radius: 15px ;
box-shadow: 0 4px 15px rgba(102, 126, 234, 0.1) ;
border: 1px solid #e0e0e0 ;
}
#ai_editor .checklist-group h3 {
font-size: 19px ;
margin: 0 0 20px 0 ;
color: #667eea ;
font-weight: 700 ;
padding-bottom: 12px ;
border-bottom: 1px solid #e0e0e0 ;
}
#ai_editor .checklist-item {
display: flex ;
align-items: flex-start ;
margin-bottom: 15px ;
cursor: pointer ;
gap: 12px ;
}
#ai_editor .checklist-item:last-child {
margin-bottom: 0 ;
}
#ai_editor .checklist-item input[type="checkbox"] {
margin-top: 3px ;
flex-shrink: 0 ;
}
#ai_editor .checklist-item span {
font-size: 15px ;
color: #555 ;
line-height: 1.6 ;
}
/* 푸터 */
#ai_editor .info-footer {
background: linear-gradient(135deg, #667eea 0%, #764ba2 100%) ;
padding: 45px 35px ;
border-radius: 20px ;
text-align: center ;
color: white ;
}
#ai_editor .footer-content h3 {
font-size: 28px ;
margin: 0 0 15px 0 ;
font-weight: 700 ;
}
#ai_editor .footer-content > p {
font-size: 17px ;
margin: 0 0 25px 0 ;
opacity: 0.95 ;
}
#ai_editor .footer-notice {
background: rgba(255, 255, 255, 0.15) ;
padding: 20px ;
border-radius: 12px ;
backdrop-filter: blur(10px) ;
}
#ai_editor .footer-notice p {
font-size: 15px ;
margin: 0 0 8px 0 ;
text-align: left ;
}
#ai_editor .footer-notice p:last-child {
margin-bottom: 0 ;
}
/* 반응형 */
@media (max-width: 1024px) {
#ai_editor {
padding: 40px 20px ;
}
#ai_editor .info-header {
margin-bottom: 50px ;
padding: 35px 20px ;
}
#ai_editor .info-header h1 {
font-size: 36px ;
}
#ai_editor .subtitle {
font-size: 17px ;
}
#ai_editor .info-section {
margin-bottom: 50px ;
}
#ai_editor .info-section h2 {
font-size: 28px ;
margin-bottom: 28px ;
}
#ai_editor .tax-options {
grid-template-columns: 1fr ;
gap: 18px ;
}
#ai_editor .component-row {
grid-template-columns: 1fr ;
}
#ai_editor .component-label {
padding: 15px ;
}
#ai_editor .criteria-container {
grid-template-columns: 1fr ;
gap: 18px ;
}
#ai_editor .timing-grid {
grid-template-columns: 1fr ;
gap: 18px ;
}
#ai_editor .penalty-container {
grid-template-columns: repeat(2, 1fr) ;
gap: 18px ;
}
#ai_editor .comparison-header,
#ai_editor .comparison-row {
grid-template-columns: 150px 1fr 1fr ;
}
#ai_editor .checklist-container {
grid-template-columns: 1fr ;
gap: 20px ;
}
}
@media (max-width: 768px) {
#ai_editor {
padding: 30px 18px ;
}
#ai_editor .info-header {
padding: 30px 18px ;
margin-bottom: 40px ;
}
#ai_editor .info-header h1 {
font-size: 32px ;
}
#ai_editor .subtitle {
font-size: 16px ;
}
#ai_editor .info-section {
margin-bottom: 40px ;
}
#ai_editor .info-section h2 {
font-size: 26px ;
margin-bottom: 25px ;
}
#ai_editor .penalty-container {
grid-template-columns: 1fr ;
gap: 15px ;
}
#ai_editor .comparison-header,
#ai_editor .comparison-row {
grid-template-columns: 1fr ;
}
#ai_editor .compare-label,
#ai_editor .compare-content {
border-right: none ;
border-bottom: 1px solid #e0e0e0 ;
}
#ai_editor .comparison-row .compare-content:last-child {
border-bottom: none ;
}
#ai_editor .info-footer {
padding: 35px 20px ;
}
#ai_editor .footer-content h3 {
font-size: 26px ;
}
#ai_editor .footer-content > p {
font-size: 16px ;
}
}
@media (max-width: 480px) {
#ai_editor {
padding: 25px 15px ;
}
#ai_editor .info-header {
padding: 28px 15px ;
}
#ai_editor .info-header h1 {
font-size: 28px ;
}
#ai_editor .subtitle {
font-size: 15px ;
}
#ai_editor .info-section h2 {
font-size: 24px ;
}
#ai_editor .footer-content h3 {
font-size: 24px ;
}
}
</style>
<style type="text/css">
.VBN_42585 {WORD-BREAK: break-all; font-family:굴림;font-size:9pt;line-height:normal;color:#000000;padding-left:10;padding-right:10;padding-bottom:15;padding-top:15;}
.VBN_42585 p, .VBN_42585 td, .VBN_42585 li{font-family:굴림;font-size:9pt;color:#000000;TEXT-DECORATION:none;line-height:normal;margin-top:2;margin-bottom:2}
.VBN_42585 font{line-height:normal;margin-top:2;margin-bottom:2}
.VBN_97131{font-family:굴림; font-size:9pt;}
</style>
<span id="VBN_23247" style="position:relative">
<div class="VBN_42585" style="WIDTH: 100%">
<p align="center"> </p><p align="center"> </p><p align="center"> </p><p align="center"> </p><p align="center"> </p><p align="center"><img src="http://www.bizforms.co.kr/forms_contents/20090324_192231.jpg" border="0"></p>
</div>
</span>
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