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	<title>부가가치세 가산세 - 편집 역사</title>
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	<updated>2026-04-30T01:56:40Z</updated>
	<subtitle>이 문서의 편집 역사</subtitle>
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		<title>김병욱: 새 문서: * 상위 문서: 부가가치세  {| class=&quot;wikitable&quot; !종류 !부과사유 !가산세액 |- |미등록 및 허위등록 |사업개시일부터 20일 이내에 미등록, 타인...</title>
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		<updated>2022-01-15T13:12:03Z</updated>

		<summary type="html">&lt;p&gt;새 문서: * 상위 문서: &lt;a href=&quot;/wiki/%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8&quot; title=&quot;부가가치세&quot;&gt;부가가치세&lt;/a&gt;  {| class=&amp;quot;wikitable&amp;quot; !종류 !부과사유 !가산세액 |- |미등록 및 허위등록 |사업개시일부터 20일 이내에 미등록, 타인...&lt;/p&gt;
&lt;p&gt;&lt;b&gt;새 문서&lt;/b&gt;&lt;/p&gt;&lt;div&gt;* 상위 문서: [[부가가치세]]&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot;&lt;br /&gt;
!종류&lt;br /&gt;
!부과사유&lt;br /&gt;
!가산세액&lt;br /&gt;
|-&lt;br /&gt;
|미등록 및 허위등록&lt;br /&gt;
|사업개시일부터 20일 이내에 미등록, 타인명의로 등록한 경우&lt;br /&gt;
|공급가액 × 1%&lt;br /&gt;
|-&lt;br /&gt;
| rowspan=&amp;quot;3&amp;quot; |세금계산서&lt;br /&gt;
|지연발급&lt;br /&gt;
|공급가액 × 1%&lt;br /&gt;
|-&lt;br /&gt;
|필요적 기재사항 부실기재&lt;br /&gt;
|공급가액 × 1%&lt;br /&gt;
|-&lt;br /&gt;
|미발급&lt;br /&gt;
|공급가액 × 2%&lt;br /&gt;
|-&lt;br /&gt;
| rowspan=&amp;quot;2&amp;quot; |매출처별세금계산서합계표&lt;br /&gt;
|미제출·부실기재&lt;br /&gt;
|공급가액 × 1%&lt;br /&gt;
|-&lt;br /&gt;
|지연제출&lt;br /&gt;
|공급가액 × 0.5%&lt;br /&gt;
|-&lt;br /&gt;
| rowspan=&amp;quot;2&amp;quot; |무신고&lt;br /&gt;
|일반무신고&lt;br /&gt;
|해당세액 × 20%&lt;br /&gt;
|-&lt;br /&gt;
|부정무신고&lt;br /&gt;
|해당세액 × 40%&lt;br /&gt;
|-&lt;br /&gt;
| rowspan=&amp;quot;2&amp;quot; |과소신고&lt;br /&gt;
|일반과소신고&lt;br /&gt;
|해당세액 × 10%&lt;br /&gt;
|-&lt;br /&gt;
|부정과소신고&lt;br /&gt;
|해당세액 × 40%&lt;br /&gt;
|-&lt;br /&gt;
|납부불성실&lt;br /&gt;
|미달납부&lt;br /&gt;
|미달납부세액*미납기간 × 3/10,000&lt;br /&gt;
|-&lt;br /&gt;
| rowspan=&amp;quot;2&amp;quot; |영세율 과세표준신고&lt;br /&gt;
|과세표준의 무신고·과소신고&lt;br /&gt;
|공급가액 × 0.5%&lt;br /&gt;
|-&lt;br /&gt;
|영세율첨부서류 미제출&lt;br /&gt;
|공급가액 × 0.5%&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>김병욱</name></author>
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