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<AUTHOR>법제처 법령정보센터</AUTHOR>
<DATE>2026.03.16</DATE>
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{이미지파일목록}
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<CHAR>&nbsp;국가법령정보센터</CHAR>
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<TEXT CharShape="12"><CHAR>[시행 2023. 12. 28.] [산림청고시 제2023-133호, 2023. 12. 28., 제정.]</CHAR>
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<P ParaShape="17"><TEXT CharShape="25"><CHAR>산림청(산림안전보건일자리팀), 042-481-8816</CHAR></TEXT></P>
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{전문}
<P ParaShape="23"><TEXT CharShape="6"><CHAR>         제1장  총  칙</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제1조(목적)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 이 지침은 「산림자원의 조성 및 관리에 관한 법률 시행규칙」제26조제5항에 따라 산림사업법인의 등록ㆍ변경등록의 절차, 그 밖에 법인의 등록에 필요한 사항을 규정함을 목적으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제2조(정의)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 이 지침에서 사용하는 용어의 뜻은 다음과 같다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. "실질자산"이란 제시된 자산총계에서 부실자산을 공제한 자산을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. "실질부채"란 제시된 총부채에서 이 지침에 따른 수정사항을 반영 후의 금액을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. "겸업자산"란 산림사업법인 이외의 사업에 제공된 자산을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. "겸업자본"이란 겸업자산에서 겸업부채를 차감한 금액을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. "겸업부채"란 겸업자산과 관련되는 부채를 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  6. "비업무용자산"란 산림사업법인에 직접적으로 제공되지 않은 임야, 유휴토지, 전답 또는 가옥 등을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  7. "겸업비율"이란 진단대상사업과 관련이 없는 업종의 비율을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>         제2장  산림사업법인의 적격여부 확인</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제3조(처리기관)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 「산림자원의 조성 및 관리에 관한 법률」(이하 "법"이라 한다) 제24조에 따라 산림사업법인의 등록은 신청인(법인)의 영업소 소재지를 관할하는 특별시장ㆍ광역시장ㆍ도지사 또는 특별자치시장ㆍ특별자치도지사(이하 "시ㆍ도지사"라 한다)가 처리한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제4조(기술수준의 적격여부 확인)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산림사업법인 등록기준 중 기술수준의 적격여부에 대한 확인은 다음과 같이 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 「산림기술 진흥 및 관리에 관한 법률」(이하 "산림기술법"이라 한다) 제10조에 따른 산림기술자 경력관리 수탁기관의 산림기술경력증명서 또는 산림기술자의 자격증 사본과 업체로부터 제출받은 고용보험 가입증명(사업장별 피보험자격 취득자 목록 및 피보험자격 이력 내역서 등을 말하며, 「고용보험법」제10조에 따른 적용 제외 근로자인 경우에는 국민연금보험, 국민건강보험 또는 산업재해보상보험 가입증명 중의 어느 하나로 갈음할 수 있다) 등을 상호대조ㆍ확인하여 처리한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 기술기준을 확인함에 있어서 필요한 때에는 산림기술자 개인별 경력사항, 고용계약서 사본 등 재직 사실을 객관적으로 입증할 수 있는 증명서류를 추가로 제출받아 실제근무 여부를 확인할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제5조(자본금의 적격여부 확인)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산림사업법인의 등록요건 중 자본금의 적격여부에 대한 확인은 신청인이 제출한 기업진단 보고서의 진단의견(적격, 부적격, 진단불능 등)과 별지 제2호서식에 따라 작성한 기업진단 보고서 및 별지 제3호서식에 따라 작성한 기업진단 평가서의 유효기간을 확인하여 처리하며, 기업진단자의 사업자 등록증도 같이 확인한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 기업진단자는 제9조에서 정의한 진단자를 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제6조(사무실의 적격여부 확인)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산림사업법인 등록기준 중 사무실의 범위는 다음과 같이 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 사무실은 「건축법」 등 관련 법령에 적합한 것이어야 하며 등록하고자 하는 관할 시ㆍ도 내에 위치하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 다음 각 목의 건물 중 산림사업법인의 사무실로 사용함이 타당하지 않다고 인정되는 건물은 산림사업법인 등록기준에 따른 사무실로 인정하지 아니한다. 다만, 건축물대장 등을 통하여 용도변경을 한 사실이 객관적으로 인정되는 경우에는 예외로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    가. 단독주택, 공동주택 등 주거용 건물</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    나. 축사, 퇴비사, 온실, 저장고 등 농업ㆍ임업ㆍ축산ㆍ어업용 건물</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    다. 그 밖에 상시적으로 사무실로 이용하기 부적합한 건물</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 제2호에도 불구하고 건물등기사항증명서 또는 건축물대장 등에서 정한 용도가 사무실이 아니라도 건물의 형태, 입지 및 주위여건 등 제반 상황을 고려하여 상시 사무실로 이용 가능한 것으로 확인되는 경우라면 사무실로 인정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 산림사업법인 등록기준의 사무실은 산림사업 영위를 위한 용도로 사용되어야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. 무허가건물 및 가설건축물은 사무실로 인정하지 아니한다. 다만, 「건축법」제20조제1항에 따라 시장ㆍ군수ㆍ구청장이 도시ㆍ군계획시설 또는 도시ㆍ군계획시설예정지에 건축을 허가한 가설건축물로서 사무실로 상당한 기간 동안 상시 이용이 가능하고 해당 가설 건축물 소유자가 산림사업법인 등록을 하는 경우라면 사무실로 인정할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  6. 사무실은 다른 산림사업법인 또는 타 업종의 사무실과 공유해서 사용될 시 공간적으로 명확히 구분되어져야 하며, 산림사업 영위를 위해 필요한 책상 등 사무설비와 통신설비의 설치 및 사무인력이 상시 근무하기에 적합한 정도의 공간이어야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 사무실보유 증명서류로 건축물대장 및 임차계약서를 제출할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 건물소유자가 건물등기를 하지 않은 경우 등 불가피한 사정으로 인하여 임차인이 건물등기사항증명서를 제출할 수 없는 경우에는 「건축법」제33조에 따른 건축물대장상의 소유자가 실제소유자임이 확인되는 경우(재산세 납세증명서 확인 등)에 한하여 건물등기부등본을 대신하여 건축물대장을 제출할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 각종 공부(건물등기사항증명서, 건축물대장, 등록증, 등기필증)와 임대차계약서를 상호대조하여 확인한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 사무실 기준의 적격여부는 해당 사무실의 소재지를 방문하여 확인하여야 한다. 다만, 제출받은 서류의 심사결과와 사무실의 주소ㆍ전화번호ㆍ팩스번호 등의 확인 등 사정을 고려하여 방문 확인이 필요하지 않다고 판단되는 경우에는 이를 생략할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제7조(등록 통보 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 시ㆍ도지사는 산림사업법인 등록신청을 수리한 때에는 다음 각 호의 사항을 처리하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 산림청, 타 시ㆍ도, 관할 기초자치단체에 통보</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 산림기술법 제6조에 따른 산림기술정보체계에 등재</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>         제3장  산림사업법인의 기업진단</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제8조(적용범위)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 기업진단은 산림사업법인의 등록요건 중 자본금의 평가에 한하여 적용한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 기업진단은 다른 법령에 특별한 규정이 있는 경우를 제외하고는 본 장에서 정하는 바에 의한다. 다만, 이 지침에서 정하지 아니한 사항은 "기업회계기준"에 의한다. 이 경우 "기업회계기준"이란 한국회계기준원 회계기준위원회가 공표하여 진단기준일 현재 시행하고 있는 회계기준을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제9조(진단자)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 기업진단은 각 호의 자가 실시한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 「공인회계사법」제7조 및 제24조의 규정에 의하여 금융위원회에 등록한 개업 공인회계사 또는 회계법인</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 「세무사법」제6조 및 제16조의4의 규정에 의하여 기획재정부에 등록한 개업 세무사 또는 세무법인</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 「중소기업진흥에 관한 법률」에 따라 등록한 재무관리분야 경영지도사(「중소기업기본법」에 의한 중소기업에 한한다)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제10조(진단기준일)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 진단기준일은 다음 각 호와 같다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 신규등록 : 등록 신청 전일부터 역산하여 30일 이내의 기간</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 시ㆍ도지사가 법 제67조에 의한 "보고ㆍ검사 등"의 업무를 수행하기 위한 기업진단 보고서 및 기업진단 평가서 제출을 요구할 경우 : 시ㆍ도지사가 지정한 날</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 양도ㆍ양수 : 양도ㆍ양수 계약일(분할 또는 분할합병에 의한 양도ㆍ양수의 경우에는 그 등기일)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 법인 합병 : 법인합병 등기일</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. 자본금 변경 : 자본금 변경일(법인인 경우에는 변경등기일)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제11조(기업진단 서류의 제출)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 진단을 받고자 하는 자는 진단에 필요한 다음 서류를 진단자에게 제출하거나 제시하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 별지 제1호서식의 기업진단 신청서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 기업회계기준에 의하여 작성한 진단기준일의 재무상태표, 손익계산서, 재무제표 부속명세서와 회계장부 및 기타 진단에 필요한 서류</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 진단자는 필요시 장부 및 기타 자산을 인정하는데 필요한 계약서, 계산서, 증명서, 확인서, 소유권증서 및 세무신고서 등 제반증빙서류의 제출을 요구할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 제1항의 규정에 의하여 제출된 서류는 재작성 또는 정정 등을 이유로 반환을 요구할 수 없다. 다만, 제출된 서류에 오기 또는 오산과 같은 객관적으로 명백한 오류가 있을 때에는 진단자의 동의를 얻어 정정할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ④ 제1항과 제3항의 규정에 의하여 제출되거나 정정된 서류에 대하여 추가서류를 제출하고자 할 때에는 진단자의 동의를 얻어야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제12조(진단방법 및 진단의견)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 진단자는 진단을 받는 자가 제출 또는 제시하는 서류를 검토하여 성실하게 평가하여야 하며, 필요한 경우 실제 조사하여 확인하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 진단자는 제1항의 규정에 의하여 확인한 사항에 대한 조서를 작성ㆍ비치하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 진단자는 "기업진단 보고서"의 진단의견란에 다음 각 호와 같이 기재한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 진단을 받는 자의 실질자본금이 산림사업법인 등록기준의 자본금 이상인 경우 : 적격</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 진단을 받는 자의 실질 자본금이 산림사업법인 등록기준의 자본금에 미달된 경우 : 부적격</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 제13조의 규정에 해당하여 진단하지 못한 경우 : 진단불능</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제13조(진단불능)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 진단자는 다음 각 호의 어느 하나에 해당하는 경우에는 진단불능으로 처리하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 제출된 재무제표가 진단을 받는 자의 장부와 일치되지 아니하여 이를 허위라고 인정한 때</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 진단을 받는 자가 서류의 제출이나 장부 기타 제반 증빙서류 등의 제출을 거부ㆍ기피 또는 태만히 하여 진단을 할 수 없을 때</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 진단을 받는 자가 작성ㆍ제출한 서류 중 실질자본에 중대한 영향을 미치는 허위가 발견된 경우</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 진단자는 진단을 받는 자에 대한 장부의 작성 및 재무제표 작성업무를 수행한 경우(수행하는 경우를 포함한다)에는 해당 회계연도에 대한 기업진단을 행할 수 없으며 또한 다음 각 호에 해당하는 자에 대한 기업진단을 행할 수 없다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 진단자 또는 진단자의 배우자가 임원이거나 이에 준하는 직위(재무에 관한 사무의 책임 있는 담당자를 포함한다)에 있거나, 과거 1년 이내에 이러한 직위에 있었던 자(회사를 포함한다. 이하 이 항에서 같다)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 현재 진단자 또는 진단자의 배우자가 사용인이거나 과거 1년 이내에 사용인이었던 자</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 진단자 또는 진단자의 배우자가 주식 또는 출자지분을 소유하고 있는 자</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 진단자 또는 진단자의 배우자와 채권 또는 채무관계에 있는 자(이 경우 진단자를 규율하는 관련 법 등에서 세부적으로 정한 경우에는 해당 규정에 따른다)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. 진단자에게 무상으로 또는 통상의 거래가격보다 현저히 낮은 대가로 사무실을 제공하고 있는 자</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  6. 진단자의 고유 업무 외의 업무로 인하여 계속적인 보수를 지급하거나 그 밖에 경제상의 특별한 이익을 제공하고 있는 자</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  7. 진단을 수행하는 대가로 자기 회사의 주식ㆍ신주인수권부사채ㆍ전환사채 또는 주식매수선택권을 제공하였거나 제공하기로 한 자</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제14조(부실자산)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 다음 각 호의 경우에는 이를 부실자산으로 처리하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 자산의 과대평가로 인한 가공자산</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 제시 자산 총계의 100분의 2를 초과하는 현금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 진단을 받는 자의 소유가 아닌 자산</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 대손처리하여야 할 자산</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. 비유동 무형자산(사용수익기부자산과 산업재산권은 제외한다)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  6. 선급비용</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  7. 기업회계기준에 따라 비용으로 계상하여야 할 대상금액이 자산으로 계상된 금액</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  8. 부도어음(담보가 설정되어 있는 경우 회수 가능한 금액은 제외한다)</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  9. 제16조제1항 부터 제3항, 제5항 및 제10항의 규정에 의한 부실자산</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  10. 신설 법인이 법인설립 등기일(개인사업자인 경우 사업자등록증상의 사업 개시일)부터 30일 이내의 날을 진단하는 날로 하여 제시한 제예금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제15조(수익의 인식과 측정)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 수익은 기업회계기준상의 손익계산서 작성기준 및 매출 총이익계산방식에 따라 계산하여야 한다. 다만, 공사수익측정에 있어서는 세법의 규정에 따라 계산된 수익을 기업회계기준에 따라 계산된 수익으로 인정할 수 있다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제16조(자산의 평가 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 제예금은 진단을 받는 자의 명의(법인인 경우 법인 명의)로 된 계좌에 대하여 진단기준일 전일(신설법인이 법인설립등기일부터 30일 이내의 날을 진단기준일로 하여 진단하는 경우에는 진단하는 날 전일)부터 역산하여 30일 동안의 은행거래 실적평균잔액을 예금액으로 평가하되 진단기준일 현재의 예금 잔액을 초과할 수 없다. 다만, 예금증서 또는 은행거래실적증명서를 제시하지 못하거나 그 예금이 일시적으로 조달된 것으로써 출처가 불분명한 경우와 제예금 중 진단기준일부터 진단 시까지 지출 원인이 분명하지 않은 인출 금액은 부실자산으로 보아 제외하고 평가한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 매출 채권 등의 평가는 다음 각 호의 방법에 의하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 장ㆍ단기 매출채권 및 장단기 미수금 등의 채권은 거래처의 채무증명에 의하되 세금계산서를 확인하여야 한다. 다만, 법인세법에서 정한 대손충당금 설정한도액에 미달하는 경우에는 설정한도 미달액을 차감하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 매출채권 등에 있어서 발생일로부터 1년 이상 경과한 매출채권 등은 부실자산으로 평가한다. 다만, 그 채무자가 국가, 지방자치단체, 「공공기관의 운영에 관한 법률」제4조에 따라 공공기관으로 지정된 기관인 경우에는 그러하지 아니한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 가지급금은 급여선급인 경우에만 당해 임직원의 1월급여액 범위 내에서 인정하고 이를 초과하는 금액에 대하여는 부실자산으로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ④ 장단기대여금은 전액 겸업자산으로 평가한다. 다만, 종업원에 대한 주택자금과 우리사주조합에 대여한 것은 제외한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑤ 공사용 전도자금에 대하여는 당해  현장책임자 등의 예금잔액증명분에 의하여 인정하고 예금잔액증명서로 확인할 수 없는 금액은 제14조제2호의 규정에 의하여 부실자산으로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑥ 유가증권은 다음 각 호의 방법에 의하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 유가증권의 평가는 취득원가로 평가함을 원칙으로 한다. 다만, 증권거래소에 상장되어 있는 주식으로서 시가가 취득원가보다 금액이 낮은 것은 시가로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 국채, 공채, 사채 및 기타의 채권으로서 취득가액과 액면가액이 다른 것은 그 차액을 상환기간에 걸쳐 매기 당해 진단을 받는 자가 채택하고 있는 방법으로 재차 가감한 가액으로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 신용보증기관에 대한 출자금(출자를 위하여 예치한 출자금액을 포함한다)은 기준일 현재의 지분평가액(출자를 위하여 예치한 출자예정금액은 그 전액)을 산림사업의 실질자산으로 인정한다. 다만, 출자금이 압류되어 있는 경우에는 그 압류금액을, 출자금을 담보로 대부를 받은 경우에는 그 대부금액을 차감하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 잉여금의 자본전입에 의한 주식의 취득은 자산의 증가로 보지 아니한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  5. 산림사업과 관련이 없는 투자자산은 겸업자산으로 본다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑦ 재고자산은 다음 각 호의 방법에 의하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 재고자산은 산림사업을 위한 자산만을 인정하되, 구입증빙서류 및 재고자산수불장표를 대조ㆍ확인하여 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 재고자산이 자산총액의 100분의 10을 초과하는 경우에는 그 금액을 판매용 자산으로 간주하여 겸업자산으로 본다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑧ 토지 및 건물은 취득가액으로 평가함을 원칙으로 한다. 다만, 자산재평가법에 따라 자산을 재평가한 경우에는 그 평가액으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑨ 중기계, 공구, 집기, 차량 등은  사용 가능한 것에 한하여 회사소유임이 확인된 것만 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑩ 적정하게 계상된 선급제세와 제세결정기관이 환급 통보한 세액은 자산으로 인정하되 그 외의 제세는 부실자산으로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑪ 무형자산은 당해자산의 취득을 위하여 소요된 가액에서 감가상각 상당액을 차감한 금액으로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ⑫ 보증금은 다음 각 호와 같이 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 임차보증금은 임대차계약서 및 임대인이 발행한 영수증 등 증빙에 의하여 확인하되, 그 금액이 시가보다 현저히 과다할 경우에는 진단시의 시가에 의하여 이를 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 계약보증금과 하자보수보증금은 그 보증기간이 만료되지 아니한 것에 한하여 자산으로 인정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 차액보증금과 하자보수보증금은 그 보증기간이 만료되지 아니하였거나 공사 준공 후에 공사의 불이행이나 하자의 사유가 없이 보관기관이 보관하고 있음을 증명한 때에는 자산으로 인정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  4. 영업보증금은 보증기간이 만료되지 아니한 것과 보증기간 만료 후라도 보증기관이 보관하고 있음을 증명한 경우에 한하여 인정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제17조(부채의 평가 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 부채의 발생사유를 충분히 검토하고 자산 및 자본과 비교ㆍ관련시켜 부외부채의 유무를 면밀히 검토하여 총 부채를 평가하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 외화부채는 기준일 현재의 대고객전신환매도율에 의한 환율로 평가한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 감가상각 및 퇴직급여충당금의 계산은 다음 각 호의 방법에 의한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 감가상각 또는 퇴직급여충당금은 법인세법에 정한 바에 의하여 계상된 금액을 인정한다. 다만, 동 설정범위를 초과하여 충당한 경우에는 그 설정액을 그대로 인정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 진단기준일이 사업전년도 중인 때에는 진단기준일로부터 소급하여 1년을 대상으로 제1항의 규정을 적용한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제18조(실질자본금의 평가 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 실질자본금은 실질자산에서 비업무용자산 및 실질부채를 공제한 것으로 한다. 다만, 겸업의 경우에는 겸업자본을 추가로 공제하며, 겸업자본이 겸업기준 자본금에 미달할 때에는 그 기준 자본금을 공제한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 겸업자본의 평가는 다음 각 호의 방법에 의한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 겸업자본은 겸업자산에서 겸업부채를 차감한 금액으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 산림사업법인과 산림사업법인 이외의 사업을 구분계리하는 자의 겸업자산과 겸업부채는 구분경리에 의한 산림사업법인 이외의 사업과 관련된 자산과 부채를 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 산림사업법인과 산림사업법인 이외의 사업을 구분경리하지 않은 자의 겸업자산과 겸업부채는 자산총계와 부채총계에 겸업비율을 적용하여 계산한다. 다만, 겸업비율은 다음 각 목 중 하나를 선택하여 적용한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    가. 산림사업법인의 수입금액과 겸업사업의 수입금액 비율</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    나. 산림사업법인의 유형자산과 겸업사업의 유형자산 금액 비율</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="38" Style="0"><TEXT CharShape="5"><CHAR>    다. 산림사업법인 이외의 사업이 다른 법령 등에 기준자본금이 정하여진 경우에는 기준자본금의 비율</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제19조(진단보고 및 진단서류의 보존)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 진단을 실시한 진단자는 진단의 결과를 진단자가 소속된 협회의 확인을 받아 진단을 받는 자에게 교부한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ② 진단을 실시한 진단자는 진단조서 및 관련 증빙서류 등을 5년 이상 보존하여야 하며, 산림청장이나 시ㆍ도지사의 요구가 있을 때에는 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="36" Style="0"><TEXT CharShape="5"><CHAR>  ③ 전항의 규정에 따라 진단 서류 등을 제출받은 자는 진단자에 대하여 진단내용을 소명하게 하거나, 소속협회 기업진단감리위원회에 감리를 요청할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>         제4장  산림사업법인의 변경신고</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제20조(처리기관)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 법 제24조에 따라 산림사업법인이 제출한 변경 신청서는 산림사업법인이 소재한 시ㆍ도지사가 처리한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제21조(처리방법)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 법 시행규칙 제27조에 따른 변경신청서의 처리방법은 다음 각 호와 같다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  1. 산림사업법인의 소재지(주소지)가 변경된 경우, 변경신청 서류의 처리기관은 변경된 소재지를 관할하는 시ㆍ도지사로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  2. 기술자격자의 종류 또는 수를 변경하는 경우 산림기술법 제8조에 따른 산림기술자 경력관리 수탁기관의 산림기술경력증명서를 첨부할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="37" Style="0"><TEXT CharShape="5"><CHAR>  3. 제1호의 경우 변경 후 영업소 소재지를 관할하는 시ㆍ도지사는 최근 1년 이내 영업소재지를 2회 이상 이전한 업체에 대하여 필요시 사무실 구비여부 등에 대한 실제 확인을 하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제22조(변경등록의 통보 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산림사업법인의 변경등록 통보 등은 제6조를 준용한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제23조(재검토기한)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산림청장은 이 고시에 대하여 「훈령ㆍ예규 등의 발령 및 관리에 관한 규정」에 따라 2024년 1월 1일을 기준으로 매 3년이 되는 시점(매 3년째의 12월 31일까지를 말한다)마다 그 타당성을 검토하여 개선 등의 조치를 하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P>
<P ParaShape="2"><TEXT CharShape="5"/></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>&nbsp;&nbsp;&nbsp;&nbsp;부칙&nbsp;</CHAR></TEXT><TEXT CharShape="23"><CHAR>&nbsp;&lt;제2023-133호, 2023. 12. 28.&gt; &nbsp;</CHAR></TEXT></P><P ParaShape="24"><TEXT CharShape="5"><CHAR>이 고시는 발령한 날부터 시행한다.</CHAR></TEXT><TEXT CharShape="7"/></P>


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