법인세 집행기준 집행기준 67-106-10 — 가지급금에 대한 인정이자의 처분

67-106-10 가지급금에 대한 인정이자의 처분 ① 영 제 89 조제 3 항 및 제 5 항에 따라 익금에 산입한 금액은 금전을 대여받은 자의 구분에 따라 다음과 같이 처분한다 . 1. 출자자 ( 출자임원 제외 ) ········································································································· 배 당 2. 직원 ( 임원포함 ) ······················································································································ 상 여 3. 법인 또는 사업을 영위하는 개인 ······································································· 기 타 사 외 유 출 4. 이외의 개인 ·················································································································· 기타소득 ② 법인이 특수관계인간의 금전거래에 있어서 상환기간 및 이자율 등에 대한 약정이 없는 대여금 및 가지급금 등에 대하여 결산상 미수이자를 계상한 경우에도 동 미수이자는 익금불산입하고 영 제 89 조제 3 항 및 제 5 항에 따라 계산한 인정이자상당액을 익금에 산입하여 제 1 항에 따라 처분한다 . 집행기준