개인사업을 하고 있는 김체납 씨는 20x4년 소득세를 체납하여 동 사업자의 상가건물 및 토지가 ￦400,000,000에 경매처분 되었다. 다음 자료를 이용하여 김체납 씨의 소득세로 충당할 금액을 계산하면 얼마인가?  (1) 종합소득세 신고일 : 20x5.5.31 (2) 징수하여야 할 소득세 ￦ 350,000,000    (강제징수비 ￦ 5,000,000 포함) (3) 사용인에 대한 최종 3개월분 임금과 최종 3년간의 퇴직금 ￦100,000,000 (4) 전세권 (설정일: 20x4.9.10 )에 의해 설정된 채권 ￦ 70,000,000 (5) 기타 일반채권(사업자에 대한 매출채권) ￦ 250,000,000单项选择题

A

250,000,000

B

230,000,000

C

200,000,000

D

225,000,000

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