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1 외국인을위한 2011 년 (2010 년귀속 ) 소득세납세안내 Individual Income Tax and Benefit Guide for Foreigners 2011 (For use in preparing 2010 returns)

2 외국인을위한 2011 년 (2010 년귀속 ) 소득세납세안내 국세청

3 Individual Income Tax and Benefit Guide for Foreigners 2011 (For use in preparing 2010 returns) May, 2011 National Tax Service

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5 머리말 외국인납세자여러분! 지난해에도성실히납세의무를이행해주신데대하여깊은감사의마음을드립니다. 세계경제가불확실성을지속하고있는가운데우리나라는지난해 6% 가넘는높은성장률을달성할정도로성공적으로경제위기를극복한것으로평가받고있습니다. 대한민국경제의성장과더불어국내에서직업을가지거나사업을경영하는외국인수가나날이늘어나지난해종합소득세확정신고를한인원이처음으로 2만명을넘어섰습니다. 국세청에서는투명하고공정한세법집행뿐만아니라외국인전용상담전화, 세무서외국인전담창구, 국세청영문홈페이지운영등외국인도편리하게세금을납부할수있도록특별히노력하고있습니다. 이번 2011년외국인을위한소득세납세안내 책자또한금년부터적용되는세법개정내용등을충실히반영하여외국인이종합소득세신고 납부를함에있어서좋은안내서가될수있도록노력하였습니다. 아무쪼록본책자가여러분이우리나라에서세금을성실히납부하는데있어서조금이나마도움이되기를바라며, 앞으로도국세청은성실한외국인납세자가대우받을수있도록최선의노력을다할것임을약속드립니다 년 5 월 국세청국제조세관리관

6 목 차 2011 년소득세신고관련개정세법소개 12 제 Ⅰ 편들어가기 2010 년귀속종합소득세과세표준과세액계산흐름도 / 거주자의종합소득세과세표준과세액계산흐름도 비거주자의소득에대한소득세세액계산흐름도 년귀속종합소득세신고관련주요사항요약 / 누가종합소득세를신고하여야하나요? 년귀속종합소득세신고기한은언제인가요? 신고시어떤서류를제출하여야하나요? 어디에서신고를하고어떻게세금을납부하나요? 어떤종류의가산세가있나요? 소득세환급처리절차는어떻게되나요? 외국에서발생한소득도신고해야하나요? 복식부기의무와간편장부 기준경비율과단순경비율 82 제 Ⅱ 편소득세신고및납부개요 납세의무자 / 거주자 비거주자 92 소득의구분과종류 / 소득의구분 비과세소득 감면소득 106 소득금액의계산과소득공제 / 소득세과세표준계산시알아야할기본사항 각소득별소득금액의계산 종합소득공제 136

7 CONTENTS What are Major Changes for 2011? 13 Part Ⅰ Introduction Tax Base and Calculation Flow for 2010 Global income tax / Tax Base and Calculation Flow for Residents Individual Income Taxation on the Income of Non-residents 67 General Information / Do you have to file a return? What date is your return for 2010 due? What do you include with your return and what records do you keep? Where do you have to file and pay? What penalties do we charge? When can you expect your refund? Do you report foreign income and other amounts? Double Entry Bookkeeping and Simplified Bookkeeping What is the "Enforcement of Standard Simplified Expense Rate System" 83 Part Ⅱ Outline of Individual Income Tax System Taxpayer / Resident Non-Resident 93 Income / Taxable Income Non-taxable Income Tax-exempt Income 107 Tax Base and Deductions / Basic Rules for Calculating the Tax Base Calculation of Tax Base(Taxable Income) Deduction For Global Income 137

8 세율과세액공제 / 세율 세액공제 142 종합소득세신고와납부 / 종합소득세신고 납부 150 성실중소사업자의종합소득세 / 성실납세방식의적용 성실중소사업자 성실중소사업자의과세표준계산특례 성실중소사업자의세액계산특례 158 과세표준의결정과징수 / 과세표준과세액의결정및경정 과세표준과세액의통지 세액의징수 소액부징수 160 원천징수 / 원천징수대상소득 원천징수세율 162 가산세 / 신고불성실가산세 납부불성실가산세 원천징수납부불성실가산세 지급명세서보고불성실가산세 무기장가산세 사업용계좌미사용가산세 168 장부의비치 기장과지급명세서 / 장부의비치 기장의무 지급명세서의제출 170 제 Ⅲ 편비거주자의소득세신고및납부개요 비거주자의납세의무 / 개요 국내원천소득 국내사업장 비거주자에대한원천징수 286

9 Tax Rates and Tax Credits / Tax Rates Structure Tax Credits 143 Return and Payment / Tax Return Tax Payments 151 Global Income Tax of Compliant SMEs / Application of Simplified Method for Tax Calculation Eligibility of Compliant SMEs Special Tax Treatment in Calculating Tax Base Special Tax Treatment for Tax Credits 159 Assessment and Collection / Determination and Correction of Tax Base and Tax Amount Notice on Tax Base and Tax Payable Collection of Tax Minimum Taxable Floor 161 Tax Withholding / Obligation of Tax Withholding Rates of Withholding 164 Tax Penalties / Penalty on Failure to File Returns Penalty on Non-payment or Underpayment of Tax Penalty Tax on Failures to Withhold Tax Penalty Tax on Failures to Report Withholding Payment Records Penalty Tax on Failures to Maintain Adequate Books and Records Penalty Tax on Failure to use Business Purpose Bank Account 169 Bookkeeping and Submitting payment records / Bookkeeping Submitting payment records 171 Part Ⅲ Individual Income Tax System for Non-resident Taxation on Non-resident / General Income from Domestic Sources Domestic Business Place Tax Withholding on Non-resident 287

10 비거주자의근로소득에대한소득세과세 / 근로소득만있는비거주자 소득세법제127조제1항제4호각목에따른근로소득만있는비거주자 과 2의근로소득이모두있는비거주자 비거주자의근로소득에대한소득세과세흐름도 192 제Ⅳ편계산사례및주요문답사례계산사례 / 강사 ( 근로소득과기타소득이있는자 ) 의소득세신고사례 196 주요문답사례 / 214 제 Ⅴ 편서식 종합소득세신고서별지제 40 호의서식 (1) / 220 종합소득세신고서별지제 40 호의서식 (4) / 274 제Ⅵ편참고자료 1. 거주자인영어강사의소득세신고흐름도 주요도시세무관서 근로소득납세조합 조세조약체결국현황 연락처 국세청에서는납세자여러분의고견을듣습니다. 296

11 Taxation on Wage & Salary Income of Non-resident / Non-resident with Wage & Salary Income Only Non-resident with Wage & Salary Income Only as Prescribed in the Art of the Income Tax Act Non-resident who Have Wage and Salary Income Described Both in 1 and Taxation on Wage & Salary Income Flow of Non-resident 193 Part Ⅳ Practice & FAQ Practice in Calculating / Example : Lecturer (Wage & Salary Income + Other Income) 197 Frequently Asked Question / 215 Part Ⅴ Forms Individual Income Tax Return Form 40(1) / 221 Individual Income Tax Return Form 40(4) / 275 Part Ⅵ Appendix 1. Income Tax Calculation Chart for Resident ESL Teachers Tax Office in Major Cities Taxpayers Association Treaties with foreign countries Contact Us Your Opinion Matter 297

12 2011 년소득세 신고관련개정세법소개

13 What are Major Changes for 2011?

14 년소득세신고관련주요세법개정사항 2011 년소득세신고관련주요세법개정사항 이편에서는 2010 년부터시행되는주요세법개정사항을수록하였습니다. 1. 종합소득세율최고세율인하유보 ( 소득세법제55조제1항 ) 1. 개정취지 고소득자에대한감세유보로재정건전성확보 2. 개정내용 과세표준 1,200만원부터 8,800만원까지는종전개정내용대로세율을 1% 포인트인하 과세표준 8,800만원이상에대한종합소득세율인하는 2012년부터적용 3. 적용시기및적용례 ( 단위 : 만원 ) 과세표준 2009년 2010년~2011년 2012년세율누진공제액세율누진공제액세율누진공제액 1,200만원이하 6% 0 6% 0 6% 0 1,200만원초과 16% % % 108 4,600만원초과 25% % % 522 8,800만원초과 35% 1,414 35% 1,490 33% 1,314

15 What are Major Changes for 2011? 15 What are major changes for 2011? This section summarizes important tax changes that took effect in Deferment of modification of the global income tax rate (Article 55(1) of the Income Tax Act) 1. Purpose of Revision To secure fiscal health by deferring reduction of the global income tax rate of high income earners 2. Changes 1% down for the tax base from 12 million won to 88 million won For the tax base over 88 million won, reduction of the tax rate will be enforced from Date of Enforcement Tax base Up to 12 million won Up to 46 million won Up to 88 million won Over 88 million won Rate (Unit : ten thousand won) ~ Progressive deduction amount Rate Progressive deduction amount Rate Progressive deduction amount 6% 0 6% 0 6% 0 16% % % % % % % 1,414 35% 1,490 33% 1,314

16 년소득세신고관련주요세법개정사항 2. 국외출국자에대한소득세신고기한연장 ( 소득세법제 74 조제 4 항 ) 1. 개정취지 출국일전 10일이후에소득이발생하는경우에는소득세신고가불가능한점을감안하여신고기간연장 2. 개정내용 국외출국자에대한과세표준확정신고기한조정 ( 종전 ) 출국일 10일전까지신고 ( 개정 ) 출국일전일까지신고 3. 적용시기및적용례 이후최초로출국하는분부터적용

17 What are Major Changes for 2011? Extension of tax filing due for persons departing from Korea (Article 74(4) of the Income Tax Act) 1. Purpose of Revision It is impossible to file return for the income incurred during the last 10 days before the departure, so the due date of filing return is extended. 2. Changes Adjustment of the due date of final return for persons departing from Korea (Before) No later than ten days from the date of departure (Now) No later than one day from the date of departure 3. Date of Enforcement Effective for persons departing from Korea on and after Jan. 1, 2010

18 년소득세신고관련주요세법개정사항 3. 외국인근로자과세특례합리화 ( 조세특례제한법제 18 조의 2, 시행령제 16 조의 2) 1. 개정취지 15% 단일세율제도만으로도우수한외국인근로자유치지원이가능하므로비과세제도는폐지하여세제단순화 외국인의범위를명확히하고우리나라국적을보유한근로자간과세의불형평을해소 2. 개정내용 총급여의 30% 비과세규정은 일자로일몰 해당과세연도종료일현재대한민국국적보유자 ( 영주권자 ) 는근로소득의 15% 단일세율분리과세적용대상외국인근로자에서제외 3. 적용시기및적용례 이후발생하는소득분부터

19 What are Major Changes for 2011? Rationalization of special taxation for foreign workers (Art.18-2 of the Restriction of Special Taxation Act, Art.16-2 of the Enforcement Decree of the Restriction of Special Taxation Act) 1. Purpose of Revision To simplify taxation on foreign workers since a flat rate of 15% is fair enough to induce foreign workers To clarify the scope of the foreigner and to balance taxation imparity which may arise between haves and have-notes of Korean nationality 2. Changes Non-taxation treatment on 30% of Gross earning is abolished (Sunset : December 31, 2009) 15% Flat tax rate on earned income is not applicable to Korean national whose nationality is Korea as of the final day of the attributable taxation year 3. Date of Enforcement Effective for income incurred on and after January 1, 2010

20 년소득세신고관련주요세법개정사항 4. 외국인기술자에대한근로소득세감면축소 ( 조세특례제한법제 18 조 ) 1. 개정취지 내 외국인간, 기술자와비기술자간과세불형평완화 2. 개정내용 감면대상근로자범위조정 ( 종전 ) 기술도입대가에대해조세가면제되는기술도입계약에따라기술을제공하는외국인기술자 ( 개정 ) 고도기술수반사업영위로조세가감면되는외국인투자기업에고도기술을제공하기위해국내에서근로하는외국인기술자 감면혜택축소 ( 종전 ) 근로제공후최초 5년간근로소득세 100% 감면 ( 개정 ) 근로제공후최초 2년간근로소득세 50% 감면 일몰기한 2년연장 ( 종전 ) ( 개정 ) 적용시기및적용례 이후최초로근로를제공하는분부터적용 이전에국내에서최초로근로를제공하거나신고된기술도입계약에따라근로를제공한외국인은잔여감면기간동안종전규정에따라 100% 면제

21 What are Major Changes for 2011? Reduction of exemption treatment of earned income tax on foreign engineers (Article 18 of the Restriction of Special Taxation Act) 1. Purpose of Revision To relieve taxation imparity between korean nationals and foreigners, and between Engineers and non-engineers 2. Changes Adjustment of Subjects (Before) A foreign engineer who provides his/her services within in Korea under a contract for the introduction of technologies, which are exempted from income tax or corporate tax (Now) A foreign engineer who provides his/her services of high technology to a foreign invested company which is exempted from taxation for the introduction of high technologies Reduction of Exemption treatment (Before) 100% exemption treatment of the earned income for his/her services for the first 5 years (Now) 50% exemption treatment of the earned income for his/her services for the first 2 years Extended Sunset(2 years more) (Before) December 31, 2009 (Now) December 31, Date of Enforcement Effective for services provided on and after January 1, 2010 Foreign engineers who provided services before Dec. 31, 2009 or under a reported contract for the introduction of technologies, they are subject to the previous regulation, thus exempted 100% for the remaining period.

22 년소득세신고관련주요세법개정사항 5. 근로소득세가감면되는외국인기술자범위조정 ( 조세특례제한법시행령제 16 조제 1 항 ) 1. 개정취지 국제적으로인적자본교류가자유로운상황에맞춰우리나라국적을가진외국영주권자는외국인기술자의범위에서제외 외국영주권이있는자와없는자간과세형평제고 2. 개정내용 대한민국국적을가진자 ( 영주권자 ) 는대통령령으로정하는외국인기술자의범위에서제외 * 종전에는예규로외국영주권자도외국인에포함 3. 적용시기및적용례 이속하는과세연도에발생하는소득분부터적용

23 What are Major Changes for 2011? Adjustment of the scope of foreign engineers exempted from earned income (Art.16(1) of the Enforcement Decree of the Restriction of Special Taxation Act) 1. Purpose of Revision In the environment where international exchange of human capital is free, Korean nationals who have permanent residency in other countries are excluded from the scope of foreign engineers. To enhance fairness in taxation between taxpayers who have foreign permanent residency and those who do not have foreign permanent residency 2. Changes Korean nationals including persons who have permanent residency in other countries are excluded from the scope of foreign engineers prescribed by the Presidential Decree * Korean nationals who have permanent residency in other countries are deemed foreigners by the regulation concerned before. 3. Date of Enforcement Effective for the income incurred in the taxation year to which Feb. 18, 2010 belongs

24 년소득세신고관련주요세법개정사항 6. 자녀보육수당비과세범위확대 ( 소득세법제 12 조제 3 호 ) 1. 개정취지 출산장려지원 2. 개정내용 자녀보육수당의요건이되는 6세이하여부의판단시기를과세기간개시일로규정 3. 적용시기및적용례 이후최초로발생하는분부터적용

25 What are Major Changes for 2011? Expansion of the scope of non-taxation treatment for childcare allowance (Article 12-3 of the Income Tax Act) 1. Purpose of Revision To promote childbirth 2. Changes Non-taxation for childcare allowance is applied to children aged 6 or under as of the beginning date of the taxation period 3. Date of Enforcement Effective for the childcare allowance incurred on and after Jan. 1, 2010

26 년소득세신고관련주요세법개정사항 7. 국외건설근로자에대한비과세확대 ( 소득세법시행령제 16 조제 1 항 ) 1. 개정취지 해외건설인력공급확대지원을위해해외건설현장을직접지원하는근로자에대해서비과세한도를 150만원으로인상 2. 개정내용 비과세한도 - 일반국외근로자 : 월 100만원 - 원양어선, 외항선원, 국외건설현장근로자 : 월 150만원 * 국외건설현장근로자에건설현장지원근로자를포함 3. 적용시기및적용례 이후발생하는소득분부터적용

27 What are Major Changes for 2011? Expansion of the scope of non-taxation treatment for overseas construction workers (Article 16(1) of the Enforcement Decree of the Income Tax Act) 1. Purpose of Revision To promote supply of overseas construction workers, the ceiling of non-taxation on the workers' income is increased to 1.5 million won. 2. Changes Ceiling of non-taxation - General overseas workers : One million won per month - Workers working in deep-sea fishing vessels, ocean-going ships, or overseas construction sites : 1.5 million won per month *Overseas construction workers include support workers in the construction sites. 3. Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

28 년소득세신고관련주요세법개정사항 8. 지연손해금에대한기타소득과세명확화 ( 소득세법시행령제 41 조제 7 항 ) 1. 개정취지 대법원판례와예규의해석상차이에대한논란해결 2. 개정내용 보험회사로부터지급받은지연손해금이기타소득과세대상임을명문화 3. 적용시기및적용례 이후발생하는소득분부터적용

29 What are Major Changes for 2011? Clarification of taxation on other income of losses incurred by delay (Article 41(7) of the Enforcement Decree of the Income Tax Act) 1. Purpose of Revision To resolve a discrepancy in interpretation between the precedents and published rules of the Supreme Court 2. Changes An amount of losses incurred by delay which is received from an insurance company is stipulated as a subject of other income taxation. 3. Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

30 년소득세신고관련주요세법개정사항 9. 부동산임대소득을사업소득에편입 ( 소득세법제18조, 제19조, 제45조, 제51조의2, 조특법제5조, 제122조, 제126조의2, 제132조 ) 1. 개정취지 소득구분을간소화 2. 개정내용 부동산임대소득의명칭을사업소득으로통합하여일원화함 부동산임대소득에대해서는현행과같이구분경리하고, 소득금액계산방법, 결손금및이월결손금공제방법, 각종공제등사업소득과달리적용하는규정은현행유지. 다만, 다자녀추가공제는허용함 3. 적용시기및적용례 이후발생하는소득분부터적용

31 What are Major Changes for 2011? Real estate rental income is included in business income (Art. 18, 19, 45, 15-2, of the Income Tax Act & Art. 5, 122, 126-2, 132 of the Restriction of Special Taxation Act) 1. Purpose of Revision To simplify income classification 2. Changes Real estate rental income is included in business income. The separate accounting is conducted for real estate rental income, same as at present. The income calculation method, deduction method of losses and losses carried forward, and other deductions which are different from those of business income remain the same. However, deduction for multi-child is allowed. 3. Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

32 년소득세신고관련주요세법개정사항 10. 갑종 을종근로소득명칭폐지 ( 소득세법제 20 조, 제 73 조, 제 137 조, 제 150 조 ) 1. 개정취지 근로소득의구분을폐지하여세법을간소화 * 갑종 을종근로소득은급여지급주체, 원천징수의무여부에따른구분으로서근로소득의본질과는무관한점을고려 2. 개정내용 갑종근로소득및을종근로소득의명칭을폐지하고근로소득으로일원화 3. 적용시기및적용례 이후부터적용

33 What are Major Changes for 2011? Abolition of classification of class A earned income and class B earned income (Article 20, 73, 137, 150 of the Income Tax Act) 1. Purpose of Revision To simplify the tax law by abolishing classification of class A earned income and class B earned income * Class A and class B are classified according to the income payer and withholding agent. There is no difference between them in essence. 2. Changes Class A earned income and class B income are unified. 3. Date of Enforcement Effective on and after Jan. 1, 2010

34 년소득세신고관련주요세법개정사항 11. 사업소득업종개정등 ( 소득세법제 19 조, 시행령제 33 조, 제 34 조 ) 1. 개정취지 한국표준산업분류 의개정으로업종구분이일부변경된점을반영 법률에열거된소득과유사한소득을포괄적으로규정하고있는이자 배당 근로 연금소득등의경우에맞추어사업소득의정의규정 2. 개정내용 사업소득발생업종 ( 종전 ) 농업, 임업, 어업, 광업, 제조업, 전기 가스및수도사업, 건설업, 도매및소매업, 숙박및음식점업, 운수업및통신업, 금융및보험업, 부동산업, 부동산매매업, 교육서비스업, 보건업및사업복지서비스업, 오락 문화및운동관련서비스업, 기타공공 수리및개인서비스업, 가사서비스업 ( 개정 ) 농업, 임업, 어업, 광업, 제조업, 전기 가스 증기및수도사업, 하수 폐기물처리, 원료재생및환경복원업, 건설업, 도매및소매업, 운수업, 숙박및음식점업, 출판 영상 방송통신및정보서비스업, 금융및보험업, 부동산업및임대업, 전문 과학및기술서비스업, 사업시설관리및사업지원서비스업, 교육서비스업, 보건업및사회복지서비스업, 예술 스포츠및여가관련서비스업, 협회및단체 수리및기타개인서비스업, 가구내고용활동 사업소득을포괄적으로규정 - 열거된소득과유사한소득으로서영리를목적으로자기계산과책임하에계속 반복적으로행하는활동을통하여얻는소득 3. 적용시기및적용례 이후최초로발생하는소득분부터적용

35 What are Major Changes for 2011? Change of businesses subject to business income (Art. 19 of the Income Tax Act & Art. 33, 34 of the Enforcement Decree of the Income Tax Act) 1. Purpose of Revision Classification of business are partly changed due to a change in Korea Standard Industrial Classification. Income of which nature is similar to those listed in the tax law 2. Changes Businesses subject to business income (Before) Agriculture, forestry, fishery, mining, manufacturing, electricity gas and water supply, construction, wholesale and retail, restaurant and lodging, transportation and communication, banking and insurance, real estate rental, real estate sale, educational service, health and social welfare, recreation, culture, or sports, public services, repair services, or private services, domestic service (Now) Agriculture, forestry, fishery, mining, manufacturing, electricity gas steam and water supply, sewage disposal of waste, renewal of raw material environment restoration, construction, wholesale and retail, restaurant and lodging, publishing picture telecommunication and information service, banking and insurance, real estate rental, real estate sale, specialized service science and technology service, business facility maintenance supporting service, educational service, health and social welfare, art sports and leisure service, repair services or private services to associations or organizations, domestic employment The scope of business income is comprehensively stipulated. - Income of which nature is similar to the above list and incurred for continuous/repeated for-profit activities under self-assessment and responsibility 3. Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

36 년소득세신고관련주요세법개정사항 12. 부동산보증금등에대한수입금액계산시적용하는이자율 ( 소득세법시행규칙제 23 조 ) 1. 개정취지 부동산임대보증금등에대한이자율의중요성을감안하여국세청고시로운영하던것을소득세법시행규칙에규정 2. 개정내용 2009 년귀속분정기예금이자율 : 3.4%( 국세청장고시 ) 2010 년귀속분정기예금이자율 : 4.3%( 소득세법시행규칙신설 ) 3. 적용시기및적용례 이후최초로발생하는소득분부터적용

37 What are Major Changes for 2011? Interest rate applied to the income amount of deposits on real estate (Article 23 of Enforcement Regulation of the Income Tax Act)) 1. Purpose of Revision As the importance of the interest rate on deposits on real estate, etc. is emphasized, the interest rate previously stated in the NTS notice is now stipulated in the Enforcement Regulation of the Income Tax Act 2. Changes Interest rate of time deposits attributable to 2009 : 3.4%(NTS notice) Interest rate of time deposits attributable to 2010 : 4.3%(Newly established in the Enforcement Regulation of the Income Tax Act) 3. Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

38 년소득세신고관련주요세법개정사항 13. 추계신고자의소득상한배율일몰연장등 ( 소득세법시행령제 143 조제 3 항 ) 1. 개정취지 소득상한배율제도폐지시추계신고자의소득세부담이일시에급증하는문제를감안하여제도는향후 3년간유지하되, 배율을높여추계신고자가기장신고로전환하도록유도 * 소득상한배율 : 기준경비율대상자가주요경비에대한증빙미수취로세부담이급격히증가하는것을막기위해기준경비율에의한소득금액이단순경비율에의한금액의일정배율을넘지않도록규정 2. 개정내용 추계신고자에게적용하는소득세상한배율인상 - 간편장부대상자 : 2.1배 2.4배 - 복식부기의무자 : 2.6배 3배 추계신고자에게적용하는소득세상한배율일몰기한 일까지연장 3. 적용시기및적용례 이후최초로발생하는소득분부터적용

39 What are Major Changes for 2011? Extension of sunset of limiting the high-end ratio for estimated-return taxpayers (Article 143(3) of the Enforcement Decree of the Income Tax Act) 1. Purpose of Revision In order to prevent a sharp increase in estimated-return taxpayers' income tax due to non-submission of evidence, the sunset of limiting the ratio is extended for three years. At the same time, however, the high-end ratio is increased to induce estimated-return taxpayers to bookkeeping-based return taxpayers. * High-end ratio : In order to prevent a sharp increase in income tax of persons subject to the standard expense ratio due to non-submission of evidence, the high-end ratio is applied so that the income amount by the standard expense ratio does exceed the income amount by the simple expense ratio. 2. Changes The high-end ratio for estimated-return taxpayers is increased. - Simplified bookkeeping : Multiplying Double-entry bookkeeping : Multiplying The sunset of applying the high-end ratio for estimated-return taxpayers is extended until December 31, Date of Enforcement Effective for income incurred on and after Jan. 1, 2010

40 년소득세신고관련주요세법개정사항 14. 기부금의이월공제기간연장및근로자의기부금이월공제허용 ( 소득세법제 34 조제 3 항, 제 52 조제 8 항, 조특법제 73 조 ) 1. 개정취지 고액기부유도를통한기부문화활성화를위해지정기부금의이월공제기간을연장 개인사업자및법인과동일하게근로자에대해서도한도초과기부금의이월공제를허용 2. 개정내용 기부금이월공제기간연장 - 지정기부금 : 3년 5년 - 특례기부금 : 1년 2년 - 법정기부금 : 없음 1년 기부금이월공제대상자에근로자추가 3. 적용시기및적용례 이후지출하는기부금부터적용

41 What are Major Changes for 2011? Extension of the period of deduction carried forward for donations and allowance of wage/salary income earners' deduction carried forward for donations (Art. 34(3), 52(8) of the Income Tax Act & Art. 73 of the Restriction of the Special Taxation Act) 1. Purpose of Revision To activate the culture of giving through donations of a large amount To allow wage/salary income earners deduction carried forward for donations, same as privately-owned business and corporations 2. Changes Extension of the period of deduction carried forward for donations - Designated donation : 3 years 5 years - Special donation : 1 year 2 years - Statutory donation : None 1 year Wage and salary income earners are qualified for donation deduction carried forward. 3. Date of Enforcement Effective for donations paid on and after Jan. 1, 2010

42 년소득세신고관련주요세법개정사항 15. 미용및성형수술비등의료비공제일몰종료 ( 소득세법시행령제 110 조제 2 항 ) 1. 개정취지 미용 성형수술비등의료비공제제도는병 의원의과표양성화를위하여도입되었으나, 신용카드공제제도를통해서도목적을달성할수있는점을고려하여폐지 2. 개정내용 미용 성형수술비, 건강증진의약품구입비의의료비공제폐지 3. 적용시기및적용례 이후지출분부터적용

43 What are Major Changes for 2011? Sunset of deduction for medical expenses of cosmetic and plastic surgery (Article 110(2) of the Enforcement Decree of the Income Tax Act) 1. Purpose of Revision Deductions for medical expenses of cosmetic and plastic surgery was introduced to expose the tax base of hospitals, but as deductions for using credit cards can also achieve the same purpose, deductions for cosmetic and plastic surgery are abolished. 2. Changes Deductions for medical expenses such as cosmetic/plastic surgery and medical health products are abolished. 3. Date of Enforcement Effective for medical expenses spent on and after January 1, 2010.

44 년소득세신고관련주요세법개정사항 16. 증빙불비가산세보완 ( 소득세법제 81 조제 4 항 ) 1. 개정취지 사업자가사실과다른세금계산서및계산서등을수취하는경우증빙불비가산세가적용될수있도록규정 2. 개정내용 ( 종전 ) 재화나용역을공급받고적격증빙을수취하지않은경우수취하지않은금액의 2% 를가산세로부과 ( 개정 ) 사실과다른증빙수취의경우에도가산세대상에포함 3. 적용시기및적용례 이후최초로재화나용역을공급받고증빙서류를수취하는분부터적용

45 What are Major Changes for 2011? Scope of additional taxes on no evidence document (Article 81(4) of the Income Tax Act) 1. Purpose of Revision Where any businessman has been supplied goods or services from another businessman and has received false tax invoices, etc., additional tax on no evidence document shall be added to the final tax amount. 2. Changes (Before) Where any businessman has been supplied goods or services from another businessman and has failed to receive a supporting document, an amount equivalent to 2/100 of the amount for which such supporting document has not been provided, additional tax on no evidence document shall be added to the final tax amount. (Now) Receiving a supporting document which different from the fact is also subject to the additional tax. 3. Date of Enforcement Effective for receiving a supporting document for goods or services supplied on and after January 1, 2010.

46 년소득세신고관련주요세법개정사항 17. 기장세액공제축소 ( 소득세법제 56 조의 2, 시행령제 208 조제 6 항 ) 1. 개정취지 소규모사업자의복식장부기장유도라는제도의취지를감안하여전문직사업자등에대한적용배제및간편장부대상자의복식기장을유도 2. 개정내용 기장세액공제율축소 ( 종전 ) 간편장부는산출세액의 10%, 복식부기는산출세액의 20% ( 개정 ) 간편장부는산출세액의 5%, 복식부기는산출세액의 20% 종전까지기장세액공제를적용하던신규개업하는전문직사업자, 의사, 한의사, 수의사의경우적용배제 3. 적용시기및적용례 이후발생하는소득분부터적용

47 What are Major Changes for 2011? Reduction of the deduction rate for bookkeeping (Art of the Income Tax Act & Art. 208(6) of the Enforcement Decree of Income Tax Act) 1. Purpose of Revision As simplified bookkeeping is originally for those who operate small businesses, the deduction rate for simplified bookkeeping is reduced to encourage taxpayers eligible for simplified bookkeeping to use double-entry bookkeeping and to exclude professional businesses from using simplified bookkeeping. 2. Changes Reduction of the deduction rate for bookkeeping (Before) 10% deduction of the calculated tax for simplified bookkeeping taxpayers and 20% deduction of the calculated tax for double-entry bookkeeping taxpayers (Now) 5% deduction of the calculated tax for simplified bookkeeping taxpayers and 20% deduction of the calculated tax for double-entry bookkeeping taxpayers Tax credits for bookkeeping are no longer available for newly opening professional businesses, doctors, oriental doctors, and veterinarians. 3. Date of Enforcement Effective for income incurred on and after January 1, 2010.

48 년소득세신고관련주요세법개정사항 18. 고소득전문직등의현금영수증발급의무강화 ( 소득세법제162조의3 제4항, 시행령제210조의3 제8항, 조세범처벌법제15조 ) 1. 개정취지 고소득전문직등에대한세원투명성을강화하기위하여소득세법및법인세법에현금영수증발급의무를규정하고, 조세범처벌법에처벌규정 ( 과태료 ) 을신설 2. 개정내용 고소득전문직등일부업종거래에대해서는건당 30만원이상인거래에한해소비자요청에관계없이무조건현금영수증발급 대상업종 1. 전문직업종 : 변호사업, 회계사업, 세무사업, 변리사업, 건축사업, 법무사업, 심판변론인업, 경영지도사업, 기술지도사업, 감정평가사업, 손해사정인업, 통관업, 기술사업, 도선사업, 측량사업 2. 의료업종 : 의사, 치과의사, 한의사, 수의사 3. 기타업종 : 입시학원, 골프장, 장례식장, 예식장, 부동산중개업 고소득전문직등종사자가 30만원이상거래시현금영수증발급의무를위반할경우현금영수증미발급금액의 50% 상당액을과태료로부과 3. 적용시기및적용례 이후재화및용역을공급하는분부터적용

49 What are Major Changes for 2011? Enhanced obligations of high-income professionals' issuance of cash receipts (Art (4) of the Income Tax Act & Art (8) of the Enforcement Decree of Income Tax Act & Art. 15 of the Punishment of Tax Evaders Act) 1. Purpose of Revision To enhance transparency of the tax resource of the high-income professionals, their obligations to issue cash receipts are stipulated in the Income Tax Act and the Corporate Tax Act. punishment (penalties) is newly established in the Punishment of Tax Evaders Act. 2. Changes For a transaction of which amount is 300 thousand won or more, high-income professionals should issue a cash receipt regardless of a request of the customer. Businesses subject to issuance of cash receipts 1. Professional business : lawyers, accounting profession, tax accounting, patent agent, construction, judicial agent, judgment and pleading, management consulting, technology consulting, appraisal and assessment, damage assessment, customs assessment, engineering, ferriage, surveying 2. Medical business : Doctors, dentists, oriental doctors, and veterinarians 3. Others : Preparatory school, golf course, wedding hall, and real estate agents If high-income professionals or their employees refuse to issue a cash receipt for a transaction of which amount is 300 thousand won or more, 50% of the non-issued amount is charged as a penalty. 3. Date of Enforcement Effective for supply of goods and/or services provided on and after April 1, 2010.

50 년소득세신고관련주요세법개정사항 19. 사업용계좌의신고기한연장 ( 소득세법제 160 조의 5) 1. 개정취지 사업용계좌의신고기한을종합소득세확정신고기한과동일하게 5월 31일로하여신고대상자가신고기한을몰라서가산세, 감면배제등불이익을받는사례를방지 2. 개정내용 사업용계좌의신고기한연장 ( 종전 ) 복식부기의무자에해당하는과세기간개시일의 3개월이내 ( 개정 ) 복식부기의무자에해당하는과세기간개시일의 5개월이내 3. 적용시기및적용례 이후사업용계좌를신고하는분부터적용

51 What are Major Changes for 2011? Extension of the filing period of business accounts (Article of the Income Tax Act) 1. Purpose of Revision To prevent taxpayers' receiving disadvantages such as additional taxes and exclusion from deduction for not-knowing the filing period, the due date of business accounts filing is changed to May 31, same as the due date of final tax return filing for global income tax. 2. Changes Extension of the filing period of business accounts (Before) Within three months after the first date of the taxation period for double-entry bookkeeping taxpayers (Now) Within five months after the first date of the taxation period for double-entry bookkeeping taxpayers 3. Date of Enforcement Effective for business accounts filed on and after January 1, 2011

52 년소득세신고관련주요세법개정사항 20. 신용카드및현금영수증등소득공제개선 ( 조세특례제한법제 126 조의 2 제 1 항, 시행령제 121 조의 2 제 6 항 ) 1. 개정취지 과표양성화목적이달성된점을고려하여공제수준을축소하고자영업자의수수료부담완화를위하여직불 선불카드공제율을인상 2. 개정내용 최저카드사용금액 : 총급여의 20% 총급여의 25% 소득공제율 : 20% 신용카드및현금영수증 20% 직불 ( 체크 ) 카드, 선불카드 25% 공제한도 : 500만원 300만원 일몰시기 : 적용시기및적용례 이후신용카드등사용금액연간합계액의계산분부터적용

53 What are Major Changes for 2011? Adjustment of Income deduction for usage of credit cards, cash receipts, etc. (Art (1) of the Restriction of Special Taxation Act & Art (6) of the Enforcement Decree of the Restriction of Special Taxation Act) 1. Purpose of Revision As exposure of the tax resource is largely achieved, the deduction ceiling is reduced. The deduction rate for debit/check/prepaid cards is increased to lessen self-employed business owners' burden of paying card commission. 2. Changes Minimum usage amount : 20% of the total sage & salary income 25% of the total sage & salary income Deduction rate : 20% 20%(Credit cards & Cash receipts) 25%(Debit/Check cards & Prepaid cards) Deduction Ceiling : 5 Million won 3 Million won Sunset : Dec. 31, 2009 Dec. 31, Date of Enforcement Effective for the amount of the credit cards, etc. used on and after January 1, 2010.

54 년소득세신고관련주요세법개정사항 21. 퇴직소득세액공제일몰종료 ( 조세특례제한법제 96 조 ) 1. 개정취지 금융위기시한시적으로도입한제도의일몰종료 2. 개정내용 퇴직소득세액공제의일몰종료 - 종전공제대상 : 2009년말까지퇴직한퇴직소득자 * 임원및퇴직금중간정산자제외 - 종전공제금액 : 산출세액의 30% - 종전공제한도 : 근속연수 24만원 3. 적용시기및적용례 이후발생하는소득분부터적용

55 What are Major Changes for 2011? Sunset of deduction of the retirement income tax (Article 96 of the Restriction of Special Taxation Act) 1. Purpose of Revision Sunset of the deduction which was introduced temporarily during the financial crisis 2. Changes Sunset of the following deduction for the retirement income tax - The qualified for deduction : Retired persons who retired by the end of 2009 *Excluding executives and persons who received early retirement benefits - Deduction amount : 30% of the calculated tax amount - Deduction ceiling : Years of service 240 thousand won 3. Date of Enforcement Effective for the income incurred on and after Jan. 1, 2010.

56 년소득세신고관련주요세법개정사항 22. 특례기부금일몰연장및대상추가 ( 조세특례제한법제 73 조 ) 1. 개정취지 마이크로크레딧기관에대한지원활성화를위해휴면예금관리재단및마이크로크레딧사업을영위하는비영리법인을특례기부금대상으로추가 공익성이큰비영리법인에대한지원을위해특례기부금제도일몰연장 2. 개정내용 특례기부금제도일몰시한 3년연장 ( 종전 ) ( 개정 ) 소득금액의 50% 범위안에서공제되는특례기부금대상추가 - 휴면예금관리재단에지출하는기부금 - 마이크로크레딧사업을영위하는비영리법인에지출하는기부금 3. 적용시기및적용례 ( 일몰연장 ) 이후최초로지출하는분부터적용 ( 대상추가 ) 이후최초로신고하는분부터적용

57 What are Major Changes for 2011? 특례기부금일몰연장및대상추가 Extension the sunset for special donations and additional subjects (Article 73 of the Restriction of Special Taxation Act) 1. Purpose of Revision To give more support to micro-credit institutions by adding inactiveaccount management foundations and non-profits corporations which operate micro-credit business to subjects of special taxation To support non-profit corporations which promote public interests by extending the sunset of special taxation for special donations 2. Changes Three-year extension of the sunset of special taxation for special donations (Before) December 31, 2009 (Now) December 31, 2012 Additional subjects eligible for 50 % deduction - Donations made to inactive-account management foundations - Donations made to non-profit corporations which operate micro-credit business 3. Date of Enforcement (Sunset extension) Donations made on and after January 1, 2010 (Additional subjects) Tax return filed on and after January 1, 2010

58 년소득세신고관련주요세법개정사항 23. 기한후신고의가산세감면확대 ( 국세기본법제 48 조제 2 항 ) 1. 개정취지 신고의기회를일실한자에대해신고의기회를넓히기위해기한후신고의가산세감면기간을연장 기한후신고에의해가산세를감면받기위해서는납부의무까지이행해야함을명확히규정 2. 개정내용 기한후신고시가산세감면기간을연장 ( 종전 ) 법정신고기한경과후 1개월이내에기한후신고를한경우 : 50% 감면 ( 개정 ) 법정신고기한경과후 6개월이내에기한후신고및납부를한경우 : 1개월이내 50% 감면, 6개월이내 20% 감면 3. 적용시기및적용례 이후최초로기한후신고및납부를하는것부터적용

59 What are Major Changes for 2011? Reduction of additional taxes for after-due-date filing (Article 48(2) of the Framework Act on National Taxes) 1. Purpose of Revision To give filing opportunities to those taxpayers who fail to file tax return within the filing period, the period of reduction in additional taxes is extended. To clearly stipulate that taxpayers should meet their obligations of paying taxes in order to receive reduction in additional taxes for after-due-date filing 2. Changes Extension of the period of reduction in additional taxes imposed on after-due-date filing (Before) If filed within a month after the legal due date of filing : 50% reduction (Now) If filed and payed taxes within six months after the legal due date of filing : 50% reduction for a month and 20% reduction for six months 3. Date of Enforcement Effective for the after-due-date filing and payment on and after Jan. 1, 2011.

60 년소득세신고관련주요세법개정사항 24. 가산세한도의이원화 ( 국세기본법제 49 조제 1 항 ) 1. 개정취지 규모가작은중소기업이나사업자가아닌일반납세자의경우현행가산세한도 (1억원) 의혜택을보기어려우므로, 중소기업등에한해한도를 50% 로낮추어가산세부담을완화 2. 개정내용 ( 종전 ) 고의성없는단순협력의무위반의경우가산세 1억원한도 ( 개정 ) 중소기업법 에따른중소기업및사업자가아닌경우가산세 5천만원한도 3. 적용시기및적용례 이후최초로의무를위반하는것부터적용

61 What are Major Changes for 2011? Dualistic upper limits of additional taxes (Article 49(1) of the Framework Act on National Taxes) 1. Purpose of Revision S/M enterprises and non-business taxpayers hardly received benefits of having the upper limit of additional taxes of 100 million won. Therefore, the upper limit of additional taxes for S/M enterprises and non-business taxpayers is lowered 50%. 2. Changes (Before) Additional tax of up to 100 million won for unintentional violation of compliance obligation (Now) Additional tax of up to 50 million won for S/M business owners and non-business taxpayers as specified in the Framework Act on Small and Medium Enterprises 3. Date of Enforcement Effective for violation conducted on after January 1, 2011

62 제 1 편 들어가기

63 Introduction Part Ⅰ

64 64 제 1 편들어가기 2010 년귀속종합소득세과세표준과세액계산흐름도 1. 거주자의종합소득세과세표준과세액계산흐름도 금융소득 이자소득배당소득사업소득근로소득연금소득기타소득 개인별합산 (-) 소득공제 종합소득세과세표준 산출세액 ( ) 세율 (6% ~ 35%) (+) 가산세 (-) 기납부세액 (-) 세액공제 감면 납부 ( 환급 ) 할세액 한국의종합소득세는열거된각소득금액을모두합산한하나의종합소득에누진세율을적용하여계산합니다. 소득공제와세액공제 감면은요건을갖춘경우에만적용이가능합니다. 소득세를납부할때에는지방소득세를함께납부하셔야합니다. 소득세의신고와납부가적정하게이루어지지않는경우에는가산세가부과될수있습니다.

65 Part Ⅰ Introduction 65 Tax Base and calculation flow for 2010 Global Income Tax 1. Tax Calculation Flow for Residents Financial Income Interest Income Dividend Income Business Income Wage Income Pension Income Other Income Joint Return Income Deduction Tax Base Tax Calculated Tax Rate (6% ~ 35%) Penalty Tax Tax Prepaid Tax Exemption Credit Tax payable The Korean individual income tax system uses the unitary concept where incomes from all sources are aggregated and taxed at progressive rates. Deductions and tax credits are allowed under certain conditions. Local income tax is added to income tax in computing the total tax liability. Penalties may be assessed for failure of return-filing and tax payment.

66 66 제 1 편들어가기 2. 비거주자의소득에대한소득세세액계산흐름도 없다 국내세법적용 발생소득 조세조약이있는지? 조세조약및국내세법에의한국내원천소득이있는지? 있다 조세조약우선적용 없다 한국에서과세하지않음 그렇다 소득세과세안됨 있다 비과세 면제소득인가? 아니다 없다 원천징수 국내사업장이존재하는지? 있다 국내사업장에귀속되는소득인가? 아니다 예외있음 그렇다 종합과세 예외있음

67 Part Ⅰ Introduction Individual Income Taxation on the Income of Non-resident Income Accruing Is there Tax Treaty? No Yes Domestic Law applied Tax Treaty has priority Is there Domestic Source Income based on Tax Treaty and Domestic Law? No Non-taxable in Korea Yes Tax Exempted Yes Tax-free Income? No No Tax Withholding Domestic Business Place? No with a few exceptions Yes Is the Income Attributable to Domestic Business Place? Yes Return-filing Global Taxation with a few exceptions

68 68 제 1 편들어가기 2010 년귀속종합소득세신고관련주요사항요약 1. 누가종합소득세를신고하여야하나요? 당해연도의종합소득이있는외국인거주자는한국인거주자와동일한방법으로그과세표준을납세지관할세무서장에게신고하여야합니다. 또한비거주자로서한국내에국내사업장이있거나부동산소득이있는경우에는국내원천소득에대하여종합소득세를신고납부할의무가있습니다. 소득세는개인의소득을종합소득, 퇴직소득, 양도소득으로분류하여각소득별로 1년을단위로과세하는세금이며, 종합소득이란이자소득 배당소득 사업소득 근로소득 연금소득 기타소득을말합니다. 종합소득세과세표준확정신고예외자아래에해당하는거주자는당해소득에대한과세표준확정신고를하지아니할수있습니다.( 소득세법제73조제1항 ) 1) 근로소득만있는자 2) 퇴직소득만있는자 3) 연금소득만있는자 4) 연말정산대상사업소득만있는자 직전년도수입금액이 7,500만원미만인보험모집인또는방문판매원으로서, 보험모집또는방문판매로서발생하는사업소득만있는자 5) 근로소득및퇴직소득만있는자 6) 퇴직소득및연금소득만있는자 7) 퇴직소득및 4) 의소득만있는자 8) 분리과세이자소득, 분리과세배당소득, 분리과세연금소득, 분리과세기타소득만있는자 9) 위 1) 내지 7) 에해당하는자로서, 분리과세이자소득, 분리과세배당소득, 분리과세연금소득및분리과세기타소득이있는자

69 Part Ⅰ Introduction 69 General Information 1. Do you have to file a return? If you are a foreign resident in Korea, you have to file a tax return in the same way as a Korean resident does. Furthermore, if you maintain a business place (usually termed as a permanent establishment in tax conventions) in Korea or have only real estate income arising from Korean sources, you must also file a tax return even though your status is considered to be a non-resident. Individual income tax is categorized as global income, retirement income, transfer income and assessed on yearly basis. The global income includes interest income, dividend income, business income, earned income, pension income, and other income Exceptions to Final Return on Tax Base Any resident falling under any of the following subparagraph, may not need to make any final return on the tax base on income ( 73-1 Income Tax Act): 1) A resident having only wage & salary income 2) A resident having only retirement income 3) A resident having only pension income 4) A resident having only business income subject to year-end settlement Insurance solicitors and insurance salespersons who have only business income and whose income is less than 75million won. 5) A resident having only wage & salary and retirement income 6) A resident having only retirement income and pension income 7) A resident having only retirement income and the income mention in the fourth subparagraph 8) A person who has interest, dividend, pension or other income only, which is subject to separate taxation 9) A person who has interest, dividend, pension or other income only, which is subject to separate taxation and falls from the first to seventh subparagraph

70 70 제 1 편들어가기 년귀속종합소득세신고기한은언제인가요? 소득금액을계산하기위하여소득세법에서정한기간을과세기간이라하고, 각과세기간에대한소득세를신고하는기간을신고기간이라합니다. 소득세의과세기간은 1월1일부터 12월31일까지의 1년이며, 소득세의신고기간은그다음해의 5월1일부터 5월31일까지입니다. 다만, 신고기간의마지막날이공휴일이나국경일일경우에는해당공휴일이나국경일의다음날이됩니다. 거주자가출국 ( 주소또는거소의국외이전 ) 으로인하여비거주자가되는경우에는 1월1일부터출국일까지가과세기간이됩니다. 이경우의신고기간은출국일전일까지입니다.

71 Part Ⅰ Introduction What date is your return for 2010 due? The regular return period for the income accruing for the tax year concerned begins on May 1 and ends on May 31 of the next year. For tax purposes, individual tax payers must use the calender year as their taxable year. When the due date for filing a return and paying tax falls on a Sunday or a legal holiday, the next business day is the due date. If a resident becomes a non-resident for the reason that he/she leaves Korea, the taxable period is from January 1st to the day of departure. Due date of filing period is by one day before the day of departure.

72 72 제 1 편들어가기 3. 신고시어떤서류를제출하여야하나요? 신고서선택종합소득세신고서는별지 40호서식 (1) 와별지 40호서식 (4) 의 2가지유형이있습니다. 종합소득세확정신고시제출하는종합소득과세표준확정신고및자진납부계산서는별지 40호서식 (1) 에의합니다. 다만, 사업소득이발생하는하나의사업장만이있는단순경비율적용사업자로서, 추계신고하는경우에는별지제40호서식 (4) 에의하여신고합니다. 첨부서류종합소득과세표준확정신고및자진납부계산서서식및작성요령에는각종증명, 서식, 명세또는영수증등신고서와함께제출하여야하는첨부서류목록이안내되어있습니다. 신고시각종공제나감면등에대하여법에정한첨부서류를제출하지않으면공제나감면을받지못하거나신고서의처리가지연될수있습니다. 일반적으로신고시제출하지않아도되는각종증빙서류들도조사등만약을대비하여 5년간은보관하는것이좋습니다. 일반적으로다음의서류를신고서에첨부하여야합니다. 출입국사무소에서발급하는외국인등록증사본 각종공제및감면신청서와그증빙서류 총수입금액과필요경비의계산에필요한서류로서사업소득이있는경우대차대조표, 손익계산서, 합계잔액시산표와그부속서류및조정계산서 기타소득세법에따라관할관청이요구하는서류 외국인등록증을준비하세요. 국내에서 90일이상체류하고자하는외국인은출입국관리사무소에서외국인등록증명을발급받아야합니다. 외국인등록번호는출입국관리사무소에서부여되며, 이번호는국내체류기간동안외국인의본인확인을위한번호로서사용되므로동번호를세금신고와관련된서류에기재하셔야합니다.

73 Part Ⅰ Introduction What do you include with your return and what records do you keep? Which Form to file There are 2 forms you can choose when you file your final tax return : Form 40-1 and Form Form 40-1 is for the final return of global income tax base and self-assessment. You should use Form 40-4 when you file a return by estimation if you only have business income and subject to the simple expense rate. What Supporting Documents are Needed If you are filing a return, your return forms and its guide explanations will tell you what supporting documents are to be attached, such as certificates, forms, schedules, or official receipts. If you make a claim without the required receipt, certificate, schedule, or form, we may disallow your claim. It could also delay the processing of your return. Even if you do not have to attach certain supporting documents to your return, keep them in case we select your return for review. Generally, you should keep your supporting documents for five years. The following documents should accompany your tax return: - Copy of alien registration card issued by the local immigration office, if necessary; - Application for tax credits and exemptions, if any, and documents attesting that you are entitled to the income deductions and tax credit, etc.; - Documents which are necessary for calculating the total gross income amount and the necessary expenses including balance sheet, income statement, and trial balance if you are engaged in trade and business ; - Other necessary documents may be requested by the tax authority according to the relevant provision of the Income Tax Act. Alien Registration Requirement An alien who is planning to stay in Korea for more than 90 days is required to obtain a Certificate of Alien Registration from the Immigration Office. The Alien Registration Number is given by the immigration office. It is important to use this number on each and every tax-related document because it is also used as the alien's identification number for tax purposes during his or her stay in Korea.

74 74 제 1 편들어가기 4. 어디에서신고를하고어떻게세금을납부하나요? 종합소득세신고서제출방법종합소득세신고는납세지관할세무서장에게합니다. 소득세의납세지란납세자가소득세에관한신고 신청 납부등을하거나정부가결정 경정등을하는경우에그관할세무서를정하는기준이되는장소를말합니다. 거주자의소득세납세지는원칙적으로주소지이며주소지가없는경우에는그거소지로합니다. 국내주요도시에위치하는세무서의주소와연락처목록이부록에수록되어있으니참조하시기바랍니다. 또한납세지관할세무서를찾기어려우실때에는각지방국세청에문의하시기바랍니다. 납세지관할세무서가아닌곳에종합소득세신고서를제출하신경우, 납세지관할세무서로신고서를보내어처리합니다. 소득세신고를하기위하여반드시세무서를방문할필요는없습니다. 신고서를작성하여첨부서류와함께관할세무서장에게우편으로제출하거나, 인터넷홈택스홈페이지 ( 에접속하여전자신고를하실수있습니다. 홈택스는한글로만이용이가능합니다. 종합소득세납부방법종합소득세는종합소득세신고기한까지납부하면되므로 2010년귀속종합소득세는 5월 31일까지납부합니다. 납부방법은납부서를작성하여가까운은행또는우체국에납부하는방법과국세전자납부제도를이용하여납부하는방법이있습니다. 국세전자납부란? 전자납부방법은세금을내기위하여은행이나우체국에직접가지않고, 은행의예금잔고나신용카드사의대출 ( 카드론 ) 을이용하여가정이나사무실에서편리하게세금을납부하는방법입니다. 인터넷또는전화 (ARS) 등을이용하여계좌이체방식 ( 인터넷뱅킹, 폰뱅킹 ) 으로세금을납부할수있습니다. 홈택스에서도종합소득세전자납부가가능합니다.

75 Part Ⅰ Introduction Where do you have to file and pay? Where to file your return You have to file your return with the district tax office (DTO) having jurisdiction over your domicile. In principle, the place of income tax is your domicile. If you don not have a domicile in Korea, then your place of residence becomes a place of income tax. For your inquiry and reference, our tax offices in major cities are listed on Appendix (However, for your convenience in terms of English language, we recommend you to use the contact number of the page 15 of this guide). If you live in a local county or city, you may first contact the regional tax office to find out the location of your relevant DTO. However, your tax return filed in an unqualified DTO will be automatically transferred to the relevant DTO that has jurisdiction over your current domicile. Submitting your return can be done via post. You may also file electronically, through our website( Home Tax Service is available only in Korean. Where to pay your tax Taxes can be paid at any bank or post office by May 31. You may also use the electronic payment system by phone (phone banking : ARS) or on-line banking What is the electronic payment system? The electronic payment system allows you to pay your tax via online banking or credit cards without ever visiting a bank or post office. Account transfer using online banking or phone banking(ars) can be used. Tax payment can also be made through Hometax system.

76 76 제 1 편들어가기 5. 어떤종류의가산세가있나요? 납세자가종합소득세법정신고기한내에신고및납부를적정하게하지않은경우신고불성실가산세또는납부불성실가산세가부과됩니다. 가산세와관련한자세한사항은제 2편의가산세설명부분 ( 본문 166페이지 ) 을참고하시기바랍니다. 6. 소득세환급처리절차는어떻게되나요? 종합소득세확정신고시환급세액이발생한경우에는관할세무서장이 6월말까지신고인의은행등금융기관이나우체국의예금계좌로송금하여줍니다. 그러므로환급세액이발생한경우에는신고서식의환급금계좌신고란에환급금을송금받을본인의예금계좌를반드시기재하여야하며, 환급세액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고하여야합니다. 관할세무서장이환급금을계좌이체방식으로지급할수없는경우에는현금으로지급할수있습니다. 이경우에는관할세무서에서발급한국세환급금통지서와본인의신분증을지참하고우체국에방문하면환급금을받을수있습니다. 대리인이환급금을수령할때에는국세환급금통지서, 대리인과본인의신분증, 위임인이작성하고인감날인한위임장을지참하여야합니다. 국세환급계좌로신고할수없는금융기관 HSBC 등일부외국계은행으로는환급금이이체되지않습니다. 또한외국에소재하는은행의계좌로는환급금이이체되지않습니다. 그러므로신고후바로출국하는외국인납세자는국내계좌를유지하고그계좌를환급계좌로신고하면국세환급금을받을수있습니다.

77 Part Ⅰ Introduction What penalties do we charge? The penalty for both failure-to-return and failure-to-pay is assessed if a return or a payment is not accomplished by the due date. For details, refer to Part Ⅱ. Tax Penalties(page 167). 6. When can you expect your refund? When a refund is due to the taxpayer at the time of filing the Global Income Tax returns, the Head of the relevant District Tax Office will transfer the refund to the filer's bank account or post office savings account by the end of June. Therefore, when filing results in a refund, the filer must indicate in the appropriate entry line in the tax return his/her account number to which the refunds are transferred. When the amount of the claimed refund is 20 million won or more, the filer must fill in a separate Declaration of Account Opening/Change and submit a copy of the bank account. Refunds cannot be paid in cash when a bank or post office account is unavailable. In this case, refunds will be made at the post office. A Notification of National Tax Refund issued by the relevant District Tax Office and identification is required. When someone else receives the refund on behalf of the taxpayer, a Notification of National Tax Refund, identification of both the taxpayer and the person acting on behalf of the taxpayer, and a letter of attorney prepared and stamped by the taxpayer are required. Bank accounts that cannot be used for purposes of receipt of refunds Refunds cannot be transferred to certain foreign financial institutions (e.g, HSBC). Refunds also cannot be made to bank accounts opened at banks outside Korea. Therefore, foreign taxpayers scheduled to leave Korea right after claiming a refund are advised to keep their Korean bank account for purpose of receiving the claimed refund.

78 78 제 1 편들어가기 7. 외국에서발생한소득에대하여도신고해야하나요? 소득세법은조세목적상개인을거주자와비거주자로구분하고있으며, 그과세소득의범위와과세방법등을달리규정하고있습니다. 거주자는국내외에서발생한모든소득 ( 전세계소득 ) 에대하여소득세납세의무를부담하지만, 비거주자는국내원천소득에대하여만납세의무를부담합니다. 따라서외국인이한국의거주자에해당하는경우에는한국내에서발생한소득뿐만아니라미국등전세계에서발생한소득전부에대하여세금을납부하여야하며, 이때외국에서발생한소득은소득이발생한날의기준환율을적용하여원화로환산해야합니다. 다만, 2009년 1월 1일이후에최초로발생하는소득분부터, 해당과세기간종료일로부터소급하여 10년이내국내에주소나거소를둔기간의합계가 5년이하인외국인거주자에대하여는국내원천소득과국외원천소득중에서국내에서지급되거나국내로송금된소득에대하여만과세합니다. 또한거주자의종합소득금액또는퇴직소득금액에국외원천소득이합산되어있는경우로서그국외원천소득에대하여외국에서우리나라의소득세에상응하는외국의조세를납부하였거나납부할것으로확정된경우외국납부세액공제를받을수있습니다. 그러나외국납부세액공제를적용받기위하여는조세조약에이러한공제를받을수있도록규정되어있어야합니다.

79 Part Ⅰ Introduction Do you report foreign income and other amounts? Under the Income Tax Law, individuals are categorized as either resident or non-resident for tax purposes, depending on which the scope and method of taxable income differs. Residents are subject to income taxation for all income ("global income") that have accrued, whereas non-residents are subject to income taxation only for that income that was derived from Korean sources. Therefore, if a foreign taxpayer is a resident of korea, he/she must pay taxes on all income that have been created, both within Korea and outside Korea. The income derived from foreign sources must be converted to Korean won using the currency exchange rate that was applied on the date the income had arisen. However, for income accruing on or after January 1, 2009, only the income from Korean sources or foreign sources that have been paid out in Korea or have been transferred to Korea are taxable for foreign taxpayers whose total length of residency or domicile in Korea is not over five years during the ten year period ending the final day of the tax year to which the income is attributable. When the foreign source income has been added to a resident's global income or retirement income, and taxes equivalent to Korea's income taxes on that portion of the income derived from foreign sources have been paid or confirmed to be paid to a foreign tax jurisdiction, the taxpayer may claim foreign tax credits.

80 80 제 1 편들어가기 8. 복식부기와간편장부 장부의비치와기장 ( 소득세법제160조 ) 사업자는소득금액을계산할수있도록증빙서류등을갖춰놓고그사업에관한모든거래사실이객관적으로파악될수있도록복식부기에따라장부를기록 관리하여야합니다. 다만, 일정규모미만의사업자는간편장부에사업에관한거래사실을기록할수있습니다. 복식부기의무자와간편장부대상자 간편장부대상자에해당되지않는사업자는복식부기의무자입니다. 간편장부대상자는다음과같습니다. 1) 당해과세기간 (2010년) 에신규로사업을개시한사업자 2) 직전과세기간의수입금액합계액이다음의업종별기준금액에미달하는사업자업종기준수입금액 1. 농업및임업, 어업, 광업, 도매업및소매업, 부동산매매업, 기타제 2 호및제 3 호에해당하지아니하는업 2. 제조업, 숙박및음식점업, 전기 가스및수도사업, 건설업, 운수업, 통신업, 금융및보험업 3. 부동산임대업, 사업서비스업, 교육서비스업, 보건및사회복지사업, 오락 문화및운동관련서비스업과기타공공 수리및개인서비스업, 가사서비스업 3 억원 1 억 5 천만원 7 천 500 만원 의사, 변호사등다음의전문직사업자는간편장부대상자에서제외됩니다. 1 의료업, 수의업, 약사업 2 변호사업, 심판변론인업, 변리사업, 법무사업, 공인회계사업, 세무사업, 경영지도사업, 기술지도사업, 감정평가사업, 손해사정인업, 통관업, 기술사업, 건축사업, 도선사업, 측량사업

81 Part Ⅰ Introduction Double Entry Bookkeeping and Simplified Bookkeeping Record-keeping and bookkeeping requirements (Article 160 of the Individual Income Tax Law) Businesses are required to keep documents supporting their income and to keep books following the double-entry system as a way of recording all transactions that occur during the regular course of their operations. However, this requirement is waived for certain businesses that are eligible to keep records under the simplified bookkeeping regime. Double-entry bookkeeping and simplified bookkeeping requirements All businesses that are not eligible for simplified bookkeeping are subject to double-entry bookkeeping requirements. Businesses eligible for simplified bookkeeping are: 1) Businesses that have been newly established in the current tax year (2010). 2) Businesses whose total sum of income attributable for the immediately preceding tax year is under the double-entry threshold, indicated by industry in the table below. Industry 1. Farming and forestry, fishing, mining, wholesale and retail trade, real estate brokerage and industries that do not fall under 2 and Manufacturing, lodging and food service, electronics, gas, watersupply, construction, transport, telecommunication, financial service and insurance 3. Real estate rental, business services, education services, health and social welfare, entertainment culture sports services, public services, repairing services, personal services, and household services Threshold 300 million won 150 million won 75 million won Persons in the following professional occupational fields are not eligible for simplified bookkeeping, regardless of the income threshold : 1 Medical services, veterinary services, pharmacist 2Services of attorneys, judges, patent attorneys, legal affairs, certified public accountants, tax accountants, management consultants, technical consultants, appraisers, loss assessment, customs, technology, construction, ferries, measurement

82 82 제 1 편들어가기 9. 기준경비율과단순경비율 개요 모든사업자는스스로작성한장부를근거로자신의소득금액을산정하여소득세를신고하여야합니다. 그러나장부를작성하지않는자영사업자에대하여는정확한소득금액을산정할수없기때문에이러한장부가없는자영사업자의소득금액을추계하기위한방법으로직전연도수입금액에따라기준경비율또는단순경비율이라는일정경비율을적용하여소득금액을계산합니다. 기준경비율에의한소득금액계산 기준경비율적용대상자의경우에는주요경비 ( 매입비용, 인건비, 임차료 ) 는증빙서류에의해발생한만큼을필요경비로인정하고, 기타경비는정부가정한기준경비율에의해계산된금액을필요경비로인정합니다.( 원칙 ) 소득금액 = 수입금액 - 주요경비 ( 증빙수취분에한함 ) - ( 수입금액 기준경비율 ) 기준경비율적용대상자의급격한세부담증가를방지하기위하여, 기준경비율에의한소득금액과단순경비율에의한소득금액에배율을곱한금액을비교하여적은금액으로신고할수있습니다.( 예외 ) 기준경비율에의한소득금액 { 수입금액 - ( 수입금액 단순경비율 )} 배율 (2.4 배또는 3.0 배 ) 2010 년귀속종합소득세확정신고시적용되는배율 ( 소득세법시행령제 143 조제 3 항 ) : 간편장부대상자 2.4 배, 복식부기의무자 3.0 배 단순경비율에의한소득금액계산 단순경비율적용대상자의경우에는직전과세기간 (2009년귀속 ) 수입금액에단순경비율을적용하여필요경비를계산하고, 이를공제하여소득금액을산출합니다. 소득금액 MIN 수입금액 - ( 수입금액 단순경비율 ) 기준경비율에의하여계산한소득금액

83 Part Ⅰ Introduction What is the "Enforcement of Standard Simplified Expense Rate System"? Concept Generally, taxpayers who have gross shall file their tax returns based on bookkeeping. For those taxpayers who file their returns without bookkeeping, taxable income is calculated by applying a presumptive expense ratio (so-called Standard or Simplified Expense Rate in Korea) to the previous year's gross revenue. Calculation by Standard Expense Rate A taxpayer who are subject to this system has to show the amount of their Primary Expenses(purchase, rental and wage expenses) through the relevant evidence documents. Then, the rest of the expenses, for the purpose of individual income tax, shall be determined as Necessary expenses, which is calculated according to Standard Expense Rate. Income Amount = Gross Revenue - Primary Expenses - (Gross Revenue Standard Expense Rate) However, in order to help taxpayers avoid drastic increase of their tax burden, the ceiling of income amount is applied as follows : Income Amount Gross Revenue -{(Gross Revenue Simplified Expense Rate)} (according to standard expense rate) Ratio (2.4 or 3.0) The ratio for the 2010 individual income tax return is determined according to the Art. 143(3) of the Enforcement Decree of the Income Tax Act ; 2.4 for business subject to simplified bookkeeping and 3.0 for business subject to double entry bookkeeping Calculation by Simplified Expense Rate For those taxpayers eligible for Simplified Expense Rate for the income accruing for the preceeding tax year (2009), taxable income is calculated by applying a Simplified Expense Rate to the previous year's gross revenue and by deducting the amount calculated from the revenue. Income Amount MIN Gross Revenue - (Gross Revenue Simplified Expense Rate) Income Amount under Standard Expense Rate

84 84 제 1 편들어가기 기준경비율 / 단순경비율적용대상자 기준경비율적용대상자는다음과같습니다. 1) 장부를기장하지않은사업자로서단순경비율적용이배제되는자 2) 장부를기장하지않은사업자로서직전과세기간 (2009년귀속 ) 의수입금액이다음의업종별기준수입금액이상인자업종기준수입금액 1. 농업및임업, 어업, 광업, 도매업및소매업, 부동산매매업, 기타제 2 호및 3 호에해당하지아니하는업 2. 제조업, 숙박및음식점업, 전기 가스및수도사업, 건설업, 운수업, 통신업, 금융및보험업 3. 부동산임대업, 사업서비스업, 교육서비스업, 보건및사회복지사업, 오락 문화및운동관련서비스업과기타공공 수리및개인서비스업, 가사서비스업 6,000 만원 3,600 만원 2,400 만원 다음사업자는단순경비율적용이배제되므로기준경비율적용대상자입니다. 1 전문직사업자 ( 변호사, 세무사, 회계사, 관세사, 의사, 약사, 수의사등 ) 2 현금영수증가맹점가입의무자중의무가입기간 (3개월) 내미가입자 3 신용카드매출전표 현금영수증상습발급거부자 ( 연간 3회이상 & 100만원이상이거나연간 5회이상 ) 단순경비율적용대상자는다음과같습니다. 1) 당해연도신규사업자 2) 종합소득세를장부에의해계산한소득금액으로신고하지않는사업자로서직전과세기간 (2009년귀속 ) 의수입금액이위의업종별기준수입금액에미달하는사업자

85 Part Ⅰ Introduction 85 Scope of Standard Simplified Expense Rate System Taxpayers subject to Standard Expense Rate 1) Taxpayers which do not keep records and books and are not subject to simplified expense rate* 2) Taxpayers with the sum of gross revenue of preceding tax year (2009) not less than the amount below who does not maintain books on records Industry 1. Farming and forestry, fishing, mining, wholesale and retail trade, real estate brokerage and industries that do not fall under 2 and Manufacturing, lodging and food service, electronics, gas, watersupply, construction, transport, telecommunication, financial service and insurance Threshold 60 million won 36 million won 3. Real estate rental, business services, education services, health and social welfare, entertainment culture sports services, public services, repairing services, personal services, and household services 24 million won * Taxpayers not subject to simplified expense rate Professional occupation (lawyer, tax accountant, accountant, customs broker, doctor, pharmacist, veterinarian etc.) An individual business which is required but failed to register as a cash receipt issuance store during the required subscription period (3 months) A taxpayer regularly refusing to issue credit card sales slips cash receipts (amounting to 1 million won or more for 3 times per year, or for 5 times per year) Taxpayers subject to Simplified Expense Rate 1) Newly established business in the current tax year. 2) Total sum of income attributable for the immediately preceding tax year (2009) is under the double-entry threshold, indicated by industry in the table above.

86 86 제 1 편들어가기 기준경비율적용시유의사항 주요경비는장부가없어도사업자라면당연히지출사실을밝혀야하고쉽게입증할수있는경비로매입비용, 임차료, 인건비가주요경비에해당합니다. 주요경비는증빙서류에의하여입증되어야하는데, 1) 매입비용과임차료는세금계산서, 계산서, 신용카드매출전표 ( 현금영수증포함 ) 를수취하여야하며, 간이세금계산서나일반영수증을수취한금액은 주요경비지출명세서 를제출하여야합니다. 2) 인건비는원천징수영수증또는지급명세서를세무서에제출하거나지급관련증빙서류를비치보관하여야합니다. 기준경비율적용대상자가단순경비율을적용하여신고하는경우에는소득금액과세액을과소하게신고하는결과가되어, 과소신고분에대하여는추후신고불성실가산세및납부불성실가산세가추가로부과됩니다. 간편장부대상자로서직전과세기간 (2009 년귀속 ) 의수입금액이 4,800만원이상인사업자가추계신고할경우산출세액의 20% 가무기장가산세가적용됩니다. 무기장가산세가적용되지않는소규모사업자 당해연도중신규개업자 직전년도수입금액이 4,800만원미만자 과세표준확정신고의무가면제되는연말정산한사업소득만있는보험모집인및방문판매원 단순경비율적용시유의사항 단순경비율적용대상자가소득금액을추계신고하는경우에는, 단순경비율을적용하여계산된소득금액과기준경비율을적용하여계산된소득금액중적은금액으로신고할수있습니다. 단순경비율적용대상자로서소득세법시행령제107조제1항에규정된장애인 ( 단, 위규정에의한장애인증명서를제출하는장애인이직접경영하는사업에한함 ) 의경우, 적용되는단순경비율은다음과같습니다. 단순경비율 = 단순경비율 + (100%- 단순경비율 ) 20%

87 Part Ⅰ Introduction 87 When applying the Standard Expense Rate All businesses, regardless of bookkeeping requirements, must disclose expenditures on major items, such as purchase expenses, rental expenses, and wage expenses. These types of expenses (called "basic expenses") are easily supported by documents. Basic expenses need to be backed up by documents. Specifically, 1) Purchase expenses and rental expenses need to be backed up by tax invoice, invoice, summary of purchases on credit card (and Cash Receipt). simplified tax invoice or regular purchase receipts need to be backed up by a "Statement of Basic Expenditures." 2) Wage expenses need to be backed up by Receipt of Tax Withholding or Statement of Wage Payment, which has to be either submitted to the District Tax Office or kept by the taxpayer. Application of the Simplified Expense Rate by a taxpayer subject to Standard Expense Rate has the effect of understating his/her income and payable taxes. Therefore, penalties for under-reporting of income or under-payment of taxes will be imposed to the portion under-reported. When a taxpayer with the gross revenue of the preceding tax year (2009) not less than 48 million won files his/her return by estimation according to Standard (Simplified) Expense Rate, a penalty of 20% of the calculated tax amount will apply for non-bookkeeping. Small-sized businesses exempt from the above penalty are : - Businesses established in the current year - Businesses with revenue of less than 48 million won in the immediately preceding year - Insurance brokers and door-to-door salespersons whose business income has been declared through the year-end tax settlement regime When applying the Simplified Expense Rate When applying the simplified expense rate, the eligible taxpayer may declare the lesser of the following two amounts : 1) Income computed using Simplified Expense Rate, or 2) Income computed using the Standard Expense Rate Taxpayer eligible for Simplified Expense Rate shall compute his/her rate as follows when he/she is a physically disabled person as defined in Article 107 (1) of the Individual Income Tax Law, as long as the disability is supported by a Certificate of Disability and that the business concerned is managed directly by the said disabled person. Simplified Expense Rate = Simplified Expense Rate + (100%-Simplified Expense Rate) x 20%

88 88 제 1 편들어가기 인적용역사업자에대한단순경비율적용특례 인적용역사업자에대하여단순경비율을적용할때에는당해연도수입금액이 4천만원까지는기본율을적용하고 4천만원을초과하는금액에대하여는초과율을적용합니다. 인적용역사업자는별도로고용인이필요하거나사업장이필요하지않다는점에서수익구조가급여소득과유사함에도불구하고, 급여소득자가더많은조세를부담하게되어이러한인적용역사업자와급여소득자의조세부담에있어서의불평등을해소하기위한일환으로초과율이라는제도가도입이되었습니다. 소득금액계산례 업종 구분 수입금액 ( 계속사업자 ) 기본율 단순경비율 초과율 학원강사 (940903) 단순경비율적용대상자 50,000,000 원 61.7 % 46.4 % 소득금액 = 50,000천원 -{40,000천원 61.7%+(50,000천원 -40,000천원 ) 46.4%} = 20,680천원 * 신규사업자로서사업기간이 1년미만인경우에는 1년으로환산한수입금액으로하여소득금액을계산하고그소득금액을 12로나눈금액에당해사업월수를곱하여계산한금액을당해인적용역제공사업자의소득금액으로함 ( 월수는사업개시일이속하는월이 1월미만인경우 1월로하고, 사업종료일이속하는월이 1월미만인경우는산입하지아니함 )

89 Part Ⅰ Introduction 89 Special Case Applicable to the Personal Service Income Earners In case of personal service income earners applying the Simplified Expense Rate, Excess Rate is applied to amounts exceeding won 40 million. Since personal service income earners do not require separate human resources or physical facilities, their income structure is similar to that of a salary income. Therefore the Excess Rate has been introduced to account for the inequality in terms of tax burden between personal service income earners and salary income earners who has much higher rate of taxable income to salary revenue as the salary revenue increases. An example of the application of the Excess Rate Business Category Classification Revenue Amount (Business Person going concern) Basic Rate Simplified Expense Rate Excess Rate Lecturer (940903) Subject to Simplified Expense Rate 50,000 Thousand won 61.7% 46.4 % Taxable Income = 50,000 - {40, % + (50,000-40,000) 46.4%} = won 20,680 Thousand However, for business persons who started personal service business in the previous year, if the actual time the business operation is less than one year, the taxable income amount is calculated by converting the actual revenue during the business period into a revenue amount of one year by dividing the amount by 12 and multiplying it by the number of months of business operation. (the number of month is calculated based on calendar month, and the month which is short of a full month is still counted as a full month).

90 제 2 편 소득세신고및납부개요

91 Outline of Individual Income Tax System Part Ⅱ

92 92 제 2 편소득세신고및납부개요 납세의무자 발생한소득에대하여조세를납부할의무가있는납세자는전세계소득에대하여대한민국에납세의무가있는거주자와국내원천소득에대하여만납세의무를부담하는비거주자로구분됩니다. 1. 거주자원칙적으로국내에주소나 1년이상거소를둔개인을거주자라고합니다. 여기서주소란생활의근거가되는장소로서국내에생계를같이하는가족및국내에소재하는자산의유무, 직업등생활관계의객관적인사실에따라종합적으로판단됩니다. 거소는상당한기간동안계속하여거주하는장소로서주소와같이밀접한일반적생활관계가발생하지않는장소를의미합니다. 다음과같은경우에는국내에주소를가진것으로볼수있습니다. 계속하여 1년이상국내에거주할것을통상필요로하는직업을가진때 국내에생계를같이하는가족이있고또한그직업및자산상태에비추어계속하여 1년이상국내에거주할것으로인정되는때거주자는국내 외에서발생한모든소득 ( 전세계소득 ) 에대하여소득세납세의무를부담합니다. 2. 비거주자 거주자가아닌개인을비거주자라고하는데, 비거주자는한국내원천소득에대하여만소득세납세의무를부담합니다.

93 Part Ⅱ Outline of Individual Income Tax System 93 Taxpayer Taxpayer, who is liable to pay the income tax on his/her income, is classified into Resident and Non-resident in terms of whether Korea has the taxing right on his/her worldwide or just domestic income, and the scope of income deduction pursuant to the provisions of Income Tax Act of Korea. 1. Resident Principally, a resident is any individual who has his/her domicile in Korea or a place of residence for 1 year or more in Korea. The domicile shall be judged by the objective facts of living relationship, such as the existence of a family living together in Korea and of the property located in Korea. The 'place of residence' means the place where a person has dwelt for a long time besides his address. A taxpayer who falls under the following cases is deemed to have a domicile in Korea. Who has an occupation which would require him/her to reside in Korea for 1 year or more; or Who has his/her family in Korea and is likely to reside in Korea for 1 year or more in view of his/her occupation or assets held in Korea. A resident is subject to income tax on all incomes derived from sources both within and outside the country. 2. Non-Resident Any individual other than a resident is a non-resident, who is liable to income tax only on the income derived from sources within Korea.

94 94 제 2 편소득세신고및납부개요 소득의구분과종류 1. 소득의구분거주자또는비거주자의소득에대하여소득별과세방법은종합과세하는방법과분류과세하는방법으로구분됩니다. 소득세는원칙적으로개인에게귀속되는모든소득을종합하여그소득금액에따라누진세율을적용하는데이처럼종합하여과세하는소득을종합과세소득이라고하며, 이자 배당 사업 근로 연금 기타소득이여기에속합니다. 종합소득중다른소득과기간별또는귀속자별로합산하지않고소득지급자가원천징수납부함으로써납세의무가종결되는소득을분리과세소득이라고하며, 분리과세되는이자 배당 연금 기타 근로소득 ( 일용근로자급여 ) 이있습니다. 분류과세소득이란종합소득과합산되지않고당해소득별로합산하여별도의소득으로과세하는소득을말하며, 퇴직소득과양도소득이속합니다. 종합소득퇴직소득양도소득 종합과세소득 분리과세소득 이자소득 배당소득 사업소득 근로소득 연금소득 기타소득 금융소득 분리과세이자소득 분리과세배당소득 분리과세근로소득 ( 일용근로자의급여 ) 분리과세연금소득 분리과세기타소득

95 Part Ⅱ Outline of Individual Income Tax System 95 Income 1. Taxable Income Regarding taxation method, income derived by residents and non-residents is subject to global and separate taxation. Income tax is imposed using a progressive tax rate on the sum (i.e. aggregate) of all income attributable to an individual. Such method of taxation is called Global Taxation, and apply to interest, dividend, business income, wages and salaries, pension income, and other income. Certain types of income subject to Global Taxation ("Global Income") are not aggregated with other income types (by either taxable period or by taxpayer), but are withheld at the time of payment by the payer. In this case, all tax liabilities are settled at the time of withholding. Such types of income include interest, dividends, pension, others, wage income (of daily workers). Classified Taxation applies to income that are not aggregated with Global Income, but are taxed respectively. This includes retirement income and capital gains. Global Income Retirement Income Capital Gains Income subject to Global Taxation Income subject to Separate Taxation Interest Dividends Business income Wage income Pension Other income Financial income Separately-taxed interest income Separately-taxed dividend Separately-taxed wage income (wages of daily workers) Separately-taxed pension Separately-taxed other income

96 96 제 2 편소득세신고및납부개요 종합과세소득의종류 종합과세소득은다음과같습니다. 이자소득 - 국가또는지방자치단체가발행한채권또는증권의이자와할인액 - 내국법인및외국법인의국내사업장에서발행한채권또는증권의이자와할인액 - 국내외에서지급받는예금의이자와할인액 - 비영업대금의이익등 - 만기가 10년미만인저축성보험의보험차익 배당소득 - 내 외국법인으로부터받는이익이나잉여금의배당또는분배금 - 건설이자의배당 - 법인으로보는단체로부터받는배당또는분배금 - 의제배당 - 법인세법에의하여배당으로처분된금액 - 국내또는국외에서받는집합투자기구의이익. 단, 상장증권의양도또는평가로인하여발생하는손익은제외함 사업소득 - 농 임 어업에서발생하는소득 - 광업에서발생하는소득 - 제조업에서발생하는소득 - 전기 가스 증기및수도사업에서발생하는소득 - 건설업에서발생하는소득 - 도소매업, 음식숙박업에서발생하는소득 - 운수업및출판 영상 방송통신및정보서비스업에서발생하는소득 - 금융및보험업에서발생하는소득 - 부동산업및임대업, 사업시설관리및사업지원서비스업에서발생하는소득 - 교육서비스업에서발생하는소득

97 Part Ⅱ Outline of Individual Income Tax System 97 Global income The following lists global income. : Interest - Interest and discount amounts received during a tax year from debentures and securities issued by a nation s government/its local authorities, or a domestic/foreign corporation - Interest and discount amounts received during a tax year from deposits and installment savings payable both within and outside Korea - Interest from non-commercial loans - Savings-type insurance premiums with a maturity of less than ten years Dividends - Dividends, distributions of surplus, and interest received from a domestic or foreign corporation during construction - Distributions of profits received from a non-corporate entity such as private associations or foundations - Deemed dividends and distributions - Amounts designated as dividend by the Corporation Tax Act - Distributions of profits arising from securities investment trusts, except for profits or losses arising from the transfer or revaluation of securities listed on the Korean Stock Market or the Korean over-the-counter trading market (KOSDAQ) Business income - Profits from livestock, forestry and fishing industries - Profits from mining and quarrying - Profits from manufacturing - Profits from provision of electricity, gas, and water services - Profits from construction business - Profits from wholesale or retail trade, operation of a hotel, or catering - Profits from transporting or publishing, picture, telecommunication and information service - Profits from banking and insurance - Profits from real estate business, leasing, and business services - Profits from educational services

98 98 제 2 편소득세신고및납부개요 - 보건및사회복지사업에서발생하는소득 - 협회및단체, 수리및기타개인서비스업에서발생하는소득 - 가구내고용활동에서발생하는소득 - 기타규정된소득과유사한소득으로서영리를목적으로자기의계산과책임하에계속적 반복적으로행하는활동을통하여얻는소득 근로소득 - 근로를제공함으로써받는봉급 급료 보수 세비 임금 상여 수당등 - 법인의주주총회 사원총회또는이에준하는의결기관의결의에따라상여로받는소득 - 법인세법에따라상여로처분된금액 - 퇴직함으로써받는소득으로서퇴직소득에속하지아니하는소득 * 갑종과을종으로근로소득을구분하던것을폐지하고, 기존을종에해당하는근로소득에대하여는원천징수의무관련조항 ( 소득세법제127조제1항제4호 ) 에서규정 연금소득 - 국민연금법에따라받는각종연금 - 공무원연금법등에따라받는각종연금 - 퇴직보험의보험금을연금형태로받는경우그연금또는이와유사한것으로서퇴직자가받는연금 - 조세특례세한법에의한연금저축에가입하고연금형태로받는소득 - 위의연금소득과유사하고연금형태로지급받는것 기타소득기타소득이란소득세과세대상소득으로서이자 배당 사업 근로 연금 퇴직 양도소득이외의소득을의미하며대개일시적 우발적으로발생하는소득으로이루어져있습니다. 소득세법상기타소득은다음과같습니다. - 상금 현상금등또는이에준하는금품 - 복권 경품권기타추첨권에의하여받는당첨금품 - 경마 경륜 소싸움경기등의투표권구매자가받는환급금

99 Part Ⅱ Outline of Individual Income Tax System 99 - Profits from health and social welfare services - Profits from social, repair and personal services - Profits from household services - Profits of which nature is similar to the those listed above and incurred for continuous/repeated for-profit activities under self-assessment and responsibility Wage and salary income - Wage, salary, remuneration, allowance, bonus, and any other allowance of a similar nature received in return for services - Bonus received according to the decision made by deliberative bodies such as general stockholders' meeting and employees general meeting - Income deemed bonus according to the Corporate Tax Act - Income, other than retirement income, received due to retirement * Classification of class A earned income and class B earned income is abolished, and the earned income which fell into class B earned income is prescribed in Liability for Withholding, Article 127-1(4) of the Income Tax Act. Pension income - National pension - Public official pension - Retirement pension - Private pension, as set out in the Restriction of Special Taxation Act - Incomes similar to those above, which are paid in the form of annuities. Other income The term "other income" denotes specifically designated categories of income other than interest, dividends, business income, wages and salaries, pension income, retirement income and capital gains. Other income includes the following: - prize money and other similar money or goods, - money or goods received from participation in a lottery, and any other prize won in a contest, - money or goods received as a prize in a lottery, drawing, or any other contest, including the purse payable to the buyer of a winning ticket for horse racing, cycle racing, motorboat racing, bull fighting and sports betting game,

100 100 제 2 편소득세신고및납부개요 - 저작자 실연자 음반제작자 방송사업자외의자가저작권등의양도또는사용의대가로받는금품 - 영화필름, 라디오또는텔레비전방송용테이프나필름, 기타유사한자산또는권리의양도 대여 사용의대가로받는금품 - 광업권, 어업권, 산업재산권, 산업정보, 산업상비밀, 상표권, 영업권 ( 점포임차권과함께양도하는영업권포함 ), 토사석채취허가에따른권리, 지하수의개발 이용권등의양도또는대여로인하여발생하는소득 - 물품또는장소를일시적으로대여하고사용료로서받는금품 - 계약의위약또는해약으로인하여받는위약금과배상금 분류과세소득의종류 분류과세소득은다음과같습니다. 퇴직소득 - 퇴직함으로써받는소득중일시금 - 각종공무원및사립학교교직원에게지급되는명예퇴직수당 - 퇴직함으로써받는대통령령으로정하는퇴직보험금중일시금 - 국민연금법에따라받는반환일시금등 양도소득 - 토지또는건물의양도로인하여발생하는소득 - 부동산에관한권리의양도로인하여발생하는소득 - 주권상장법인의주식등으로서소유주식의비율 시가총액등을감안하여대통령령으로정하는대주주가양도하는것과증권시장에서의거래에의하지아니하고양도하는것으로인하여발생하는소득 - 주권상장법인이아닌법인의주식등의양도로인하여발생하는소득 * 상장주식의장내양도로인하여개인투자자가실현하는소득은과세되지않습니다.

101 Part Ⅱ Outline of Individual Income Tax System Fees for use of copyrighted materials received by any person other than the creator of the material, - Royalties given as consideration of using films or tapes for radio or television broadcasting, or from such use of other similar assets or rights, - Gains from the alienation of mining rights, fishing rights, industrial property rights, individual information, industrial secrets, trademarks, goodwill(including certain leases of stores), rights derived from the permission to exploit earth, sand, and stone, the right to exploit and use subterranean water, etc. - Rent derived from a temporary lease of real estate or personal property, goods, or places, and - Damages or indemnity payments for breach or cancellation of a contract. Non-global income (Classified income) Non-global income includes the following. : Retirement income - A lump sum payment for retirement - Income received for voluntary resignation of public officials and teachers in private schools - A lump sum retirement insurance money prescribed by the Presidential Decree - A lump sum refund received according to the National Pension Act Capital gains - Income arising from the transfer of land or buildings - Income arising from the transfer of rights related to real estate - Income arising from transfer of shares in a company listed on the Korean stock exchange and the KOSDAQ (Korean Securities Dealers Automated Quotation) sold by large shareholder and sold not via securities markets. - Income arising from transfer of shares in a company not listed on the Korean stock exchange and the KOSDAQ * Gains realized by an individual taxpayer on the transfer of shares in a company listed on the Korean stock exchange and the KOSDAQ are not taxable.

102 102 제 2 편소득세신고및납부개요 2. 비과세소득 비과세소득이란과세권의주체인과세관청이과세권을포기한소득입니다. 비과세소득은납세의무자의신청이나신고가없어도과세대상자체에서제외됩니다. 각소득종류별비과세소득의몇가지예를소개하겠습니다. 공공재에귀속되는소득 공익신탁의이익 비과세이자및배당소득 까지가입한장기주택마련저축의이자 배당 -농 어민등을조합원으로하는금융기관에대한 1인당 3천만원이하의예탁금에서 부터 까지발생하는이자 까지가입한노인 장애인등의생계형저축의이자 배당 - 주권상장법인 코스닥상장법인이발행한주식으로서법인별액면가액의합계액이 3천만원이하인주식을 3년이상보유한자가 까지지급받는배당등 비과세사업소득 - 논 밭을작물생산에이용하게함으로인하여발생하는소득 - 1개의주택을소유한자의주택임대소득, 다만국외소재주택및기준시가가 9억원을초과하는고가주택의임대소득은제외 - 농가부업규모축산에서발생하는소득 - 농가부업규모축산에서발생하는소득외의소득으로연 1,800만원이하의소득금액 - 수도권외의읍 면지역에서전통주를제조하여발생하는연 1,200만원이하의소득금액

103 Part Ⅱ Outline of Individual Income Tax System Non-taxable Income Non-taxable income is the income for which the Government waives its taxing rights. Whether an application for non-taxation is made or not, this kind of income is not taxable. A few examples for each income are addressed as follows. Income dedicated to public goods Profits from property placed in trusts for public welfare Interest and dividend income - Interest or dividends from long term home savings account opened on or before December 31, Interest accrued between January 1, 2007 to December 31, 2012 on savings amount of 30 million won or less in financial associations of which members are farmers and fishermen. - Interest or dividends from cost-of-living savings account of less than 30 million won of the elderly or the disabled, opened on or before December 31, Dividends from stock received on or before December 31, 2010 of up to a combined 30 million won at par value owned for more than 3 years Business income - Income generated by using farmland for crop production - House rental income of a person who possess only one house. However, the house rental income for a house located in a foreign country or a high-value house of which tax standard value is over 0.9 billion one is excluded. - Profits from auxiliary businesses of livestock businesses - Profits other than auxiliary businesses of livestock businesses that are not more than 18 million won per year - Profits from the trade of traditional liquor manufactured in those administrative regions of "eup" and "myeon" that are located outside the Seoul Metropolitan area and whose profits are not more than 12 million won per year

104 104 제 2 편소득세신고및납부개요 비과세근로소득및비과세퇴직소득 - 복무중인병이받는급여및법률에의하여동원된자가받는급여 - 근로의제공으로인한부상등과관련하여지급받는배상 보상또는위자의성질이있는급여 - 일정요건을갖춘근로자본인의학자금 - 실비변상적인성질의급여 ( 일 숙직료, 여비, 제복등을착용하는자가받는제복등 ) - 외국정부또는대통령령이정하는국제기관 (UN 등 ) 에근무하는대한민국국민이아닌자가받는급여. 다만, 그외국정부가그나라에서근무하는우리나라공무원이받는급여에대하여소득세를과세하지않는경우에한함 - 국외또는북한지역에서근로를제공하고받는급여로월 100만원 ( 원양어업선박등에서근로를제공시 150만원 ) 한도 - 법에따라사용자가부담하는부담금 - 월급여 100만원이하인생산직근로자등이받는연장 야간 휴일근로수당등 비과세기타소득 -법률에따라국가유공자등이지급받는보훈급여금, 학습보조비및북한이탈주민이지급받는정착금등 - 국가보안법에따라지급받는상금과보로금 ( 報勞金 ) 등 비과세연금소득 - 국민연금법에따라지급받는유족연금 장애연금 - 산업재해보상보험법에따라지급받는각종연금등 비과세양도소득 - 파산선고에의한부동산처분으로발생하는소득 - 소득세법시행령제153조에따른농지의교환또는분합으로발생하는소득 - 대통령령이정하는 1세대 1주택과이에부수되는토지 ( 건물정착면적의 10배또는도시계획구역안은 5배 ) 의양도로발생하는소득

105 Part Ⅱ Outline of Individual Income Tax System 105 Wage and salary income and retirement income - Pay received by certain enlisted men in the armed forces, or persons mobilized under law - Compensation or other payments made for consolation received by those injured or debilitated while furnishing a service - Education fees of a wage/salary income earner who meets a certain requirement - Payments in the nature of reimbursement for expenses actually incurred (Day/night duty payment, travel expenses, uniforms, etc.) - Wages received for working in a foreign government or an international organization(the United Nations and its affiliated organs) prescribed in the Presidential Decree. The principle of reciprocity is applied. - Wages receivable by furnishing work or services overseas: pay up to 1 million won per month(pay up to 1.5 million won per month receivable for deep-sea fishery outbound ship workers) - Reimbursement expenses of those prescribed by 14 of the Enforcement Decree of the Income Tax Act - Allowances for night shifts, overtime work, and holiday duty received by blue-collar employees with monthly wages not exceeding one million won Other income - Veteran benefits/payments which men of national merit receive under the provision of the law, school expenses, resettlement funds North Korean defectors receive, etc. - Awards or compensation received under the National Security Law Pension income - Survivor's pension or disability pension received under the National Pension Act; - Various annuities received under the Industrial accident Compensation Insurance Act etc. Capital gains - Capital gains from disposition of real estate resulting from adjudication of bankruptcy; - Capital gains from exchanges, division, or annexation of farmland prescribed by 153 of the Enforcement Decree of the Income Tax Act. - Capital gains from the transfer of one house per household, together with the land upon which the house sits (limited to an area of ten times the floor space of the house, or five times the floor space in a designated urban planning district):

106 106 제 2 편소득세신고및납부개요 3. 감면소득 감면소득이란과세소득중특정소득에해당되는세액의일부또는전부가면제되는소득을말합니다. 감면소득으로인하여감면받는세액을감면세액이라하며어떤소득이전부감면되는소득인경우에는비과세소득과동일한조세효과가발생합니다. 그러나감면소득은신청에의하여정부에서그요건을심리하여감면결정을한다는점과과세표준계산시제외되는비과세소득과달리포함된다는점에서비과세소득과는차이가있습니다. 감면대상근로소득종합소득금액중다음어느하나의소득 ( 감면대상소득 ) 이있는때에는그종합소득금액에서소득세법에따라종합소득공제를하고남는금액에세율을적용하여소득세액을계산한후, 그세액에감면대상소득금액이종합소득금액에서차지하는비율을곱하여계산한금액상당액을감면합니다. 소득세감면을적용받으려면법에따라감면신청을해야합니다. - 정부간의협약에의하여우리나라에파견된외국인이쌍방또는일방당사국의정부로부터받는급여 - 대한민국국적을가지지아니한거주자와비거주자가대통령령이정하는선박과항공기의외국항행사업으로부터얻는소득. 다만상호감면적용의경우에한함. - 조세특례제한법제18조에의한외국인기술자의근로소득 : 최초로근로를제공한날로부터 2년이되는날이속하는달까지발생한근로소득의 50% 를감면 감면대상양도소득 - 농지소재지에거주하는대통령령이정하는거주자가 8년이상직접경작한토지로서농업소득세과세대상이되는토지중대통령령이정하는토지의양도로인하여발생하는소득

107 Part Ⅱ Outline of Individual Income Tax System Tax-exempt Income The tax-exempt income is a taxable income of which part or the income itself is exempted from taxation. And the tax amount calculated as a result of tax exemption is called an "exempted tax amount". In case that an entire income is exempted, it bears the same taxation effect as non-taxable income does. The difference between a tax-exempt income and a non-taxable income is that tax exemption for the tax-exempt income is decided by the government upon a taxpayer's request with certain requirements and the tax-exempt income is included in calculating a tax base. Wage & Salary income In case a taxpayer has any income counted in the taxable global income as follows, an amount calculated by multiplying the amount of calculated global income tax by the ratio of the said income to the taxable global income is exempt from income tax upon submitting an application for tax-exemption: - Wages receivable by a foreigner sent to Korea under a governmental agreement from both parties or one party; - Income accruing from the operation of ships or aircraft engaged in international traffic by non-residents and alien residents, provided that the reciprocity basis is applied. - A foreign engineer's wage&salary income under the provision of the Article 18 of the Restriction of Special Taxation Act: wage&salary income is exempted 50% for 2 years from the day he/she provides services up to the month in which the day becomes 2 years Capital gains - Exemption of capital gains tax for alienated farming land that has been cultivated by the owner himself/herself for 8 years or more.

108 108 제 2 편소득세신고및납부개요 금융소득종합과세안내금융소득종합과세제도는개인별연간금융소득을합산하여 4천만원을초과하는경우금융소득을다른종합소득과합산하여누진세율 ( 종합소득세율 ) 을적용하여종합과세하는제도를말합니다. 금융소득이연간 4천만원이하이거나, 금융소득이연간 4천만원을초과하는경우에도 4천만원까지는원천징수세율을적용하여산출세액을계산합니다. 금융소득이연간 4천만원을초과하는경우에는금융소득전체를종합과세하는것이지만, 종합과세기준금액 (4천만원) 을기점으로한세부담이급격히증가하는문제가있어이를보완하고, 금융소득종합과세시에도최소한원천징수세율 (14%) 이상의세부담이되도록하기위해다음과같이세액계산을합니다. 1) 전체금융소득금액중 4천만원까지는원천징수세율을적용하여계산한세액과 4천만원을초과하는금융소득 ( 또는다른종합소득과합산한소득 ) 에는누진세율 (6~35%) 을적용하여계산한세액을합계하여산출세액계산 산출세액 = { 금융소득 4천만원 14%+( 종합소득과세표준 종합소득세율 )} 2) 금융소득전체금액에대한원천징수세액전부를기납부세액 (4천만원에대한원천징수세액을포함 ) 으로공제하여납부할세액계산 < 금융소득종합과세대상자 > 이자 배당소득이있는개인으로서연간금융소득이 4천만원을초과하는자 국내 외에서받은금융소득중원천징수되지않는소득이있는자 * 비거주자의경우에는동금융소득이국내사업장또는국내소재부동산에실질적으로귀속되는경우 < 과세기간 > 금융소득종합과세기간은 1월 1일부터 12월 31일까지입니다. * 과세기간중에출국하여비거주자가되는경우에는 1월 1일부터출국일까지

109 Part Ⅱ Outline of Individual Income Tax System 109 Global Taxation of Financial Income (GTFI) Global Taxation of Financial Income is a regulation where a taxpayer is subject to global taxation on the sum of financial income and global income by applying a progressive tax rate (global income tax rate) when a total amount of his/her financial income exceeds 40 million won per year. When the amount of financial income is 40 million won or less, or when the amount exceeds 40 million won, a withholding tax rate shall be applied to the amount up to 40 million won thereof. * In principle, when the financial income exceeds 40 million won, global taxation is applied. However, in order to reduce tax burden which arises when financial income exceeds 40 million won and to secure a withholding tax rate of 14% at least, the following calculation method is used. 1) "Calculated tax" is the sum of the following - Amount of tax calculated by applying a withholding tax rate of 14% to 40 million won of financial income - Financial income amount exceeding 40 million won (or sum of the financial income and global income) multiplied by a progressive rate (6~35%) Calculated Tax amount = {14% of 40 million won of financial income + (Tax base of global income global income tax rate)} 2) "Payable or Refundable Tax" is calculated by deducting prepaid tax amount which is withheld against the financial income from 1) above. Who are subject to global taxation on financial income A person having interest/dividend income and the total annual amount of financial income is 40 million won or more A person having financial income which is not withheld inside and outside of Korea * For non-residents, in the case that the GTFI is substantially related to the Permanent establishment or real estate in Korea Taxation Period The Taxation period is Jan. 1st to Dec In the case of becoming a Non-Resident due to early departure, it would be Jan. 1st to that departing day.

110 110 제 2 편소득세신고및납부개요 소득금액의계산과소득공제 1. 소득세과세표준계산시알아야할기본사항 실질과세원칙 세법중과세표준의계산에관한규정은소득 수익 재산 행위또는거래의명칭이나형식에관계없이그실질내용에따라적용합니다.( 국세기본법제14조 ) 소득별과세 소득세는종합소득과퇴직소득, 양도소득별로계산합니다. 종합소득과세표준계산 종합소득과세표준은이자 배당 사업 근로 연금 기타소득으로구성된과세대상종합소득에서소득공제금액을공제하여계산합니다. 종합소득에포함되지않는소득다음의소득금액은종합소득과세표준계산시합산되지않고분리과세되거나비과세됩니다. - 조세특례제한법또는소득세법제12조규정에의한비과세소득 - 일용근로자의급여 - 원천징수 분리과세하는이자소득및배당소득의소득금액 - 소득세법제14조제3항 3호에의한직장공제회초과반환금 - 소득세법제14조제3항 7호에의한 3백만원이하인기타소득금액 - 소득세법제14조제3항 9호에의한연 6백만원이하인분리과세연금소득

111 Part Ⅱ Outline of Individual Income Tax System 111 Tax Base and Deductions 1. Basic Rules for Calculating the Tax Base Substance over form The provisions governing calculation of taxable income are applicable on the basis of the real contents thereof. Classified calculation The tax base shall be calculated for global income, retirement income and capital gains, respectively. Global income tax base The global income tax base is the amount remaining after deducting personal exemptions from the aggregate of taxable global incomes such as interest income, dividend income, business income, wage and salary income, pension and other income. Non-inclusion in global income The following incomes are not included in the global income but are either assessed separately or are non-taxable: - Non-taxable income - Wage of workers paid on a daily basis - Interest and dividend income subject to separate taxation or withholding tax - Excessive refund of the workplace mutual-aid association as prescribed in of the Income Tax Act - Other income of not more than 3 million won per year as prescribed in of the Income Tax Act - Annuity income subject to separate taxation pursuant to of the Income Tax Act

112 112 제 2 편소득세신고및납부개요 총수입금액의수입시기거주자의총수입금액의귀속시기란대체로당해수입금액이귀속되는때입니다. 각소득별총수입금액의귀속시기를아래와같이요약하였습니다. 소득별수입금액의귀속시기 소득별 이자소득 귀속시기 약정에의한상환일또는지급을받은날 종합소득 배당소득 사업소득 근로소득 잉여금처분결의일또는지급을받은날 - 상품 제품판매등의경우그상품을인도한날 - 용역등의제공시당해용역의제공을완료한날 - 자산을임대하여발생하는소득의경우에는계약등에의하여약정된지급일또는그지급을받은날 일반적으로근로를제공한날 기타소득 그지급을받은날 퇴직소득 퇴직을한날 양도소득 잔금청산일 과세기간 - 소득세는원칙적으로역년주의를채택하고있어매년 1월 1일부터 12월 31 일까지를과세기간으로합니다. - 거주자가사망한경우에는 1월 1일부터사망한날까지를과세기간으로합니다. - 거주자가출국으로인하여비거주자가되는경우에는 1월 1일부터출국일까지를과세기간으로합니다.

113 Part Ⅱ Outline of Individual Income Tax System 113 Taxable period for revenue and expenses The taxable period for gross revenue and necessary expenses of a resident is the period to which the revenue and expenses should be attributed and reported. The timing for attribution, for each type of income, is as follows : Attribution of Income Global income Type of Income Interest income Dividend income Business income Wage & salary income Timing of Attribution the date of receiving interest or the agreed date of payment the date on which disposition of surplus is determined or the date of receiving dividend - Sales of merchandise or products : the date of delivery or of the product reaching the deliverable state - Performance of personal services : the date of completion of services - Asset rental: the date of receiving rent or the agreed date of payment the date of furnishing services Other income the date of receipt Retirement income Capital gains the date of retirement the date paid in full Taxable period - Generally individual taxpayers use the calendar year as tax year : January 1 through December 31 - January 1 through the date of death, in the case of death of a resident - January 1 through the date of leaving Korea, in the case of a resident who becomes a non-resident

114 114 제 2 편소득세신고및납부개요 2. 각소득별소득금액의계산 이자소득금액의계산 이자소득은총수입금액자체가이자소득금액이됩니다. 배당소득금액의계산 배당소득은이자소득과같이당해연도의수입금액자체가배당소득금액이됩니다. 의제배당 의제배당이란다음에해당하는금액을말하며, 동금액을주주및출자자등에게배당한것으로의제하는것입니다. 주식의소각이나자본의감소로인하여주주등이취득하는금전기타재산의가액이주주등의투자금액을초과하는금액 법인의잉여금을자본전입하면서주주등이취득하는주식또는출자가액. 단, 자본준비금또는재평가적립금을자본전입하는경우를제외함 사업소득금액의계산사업소득금액은당해연도에발생한총수입금액의합계액에서이에소요된필요경비와 10년이내에발생한이월결손금이있는경우이를공제하여계산하고비과세소득은합산하지않습니다. 다만, 부동산임대업의사업소득의이월결손금은발생한다음해부터 10년간부동산임대업의사업소득금액에서만공제됩니다. 사업소득 = 총수입금액 - 필요경비 - 이월결손금 사업소득의총수입금액사업소득의총수입금액은사업활동과관련하여당해연도에수입하였거나수입할금액의합계액이며, 금전이외의것으로지급받은경우에는그수입금액을그거래당시의시가에의하여계산합니다.

115 Part Ⅱ Outline of Individual Income Tax System Calculation of Tax Base(Taxable Income) Interest income Amount of income Dividend income Actual dividend and distribution : Amount of income Deemed dividend A deemed dividend is the amount which falls into one of the following categories and is distributed to shareholders and investors. The amount in excess of the investment received by an investor through decreasing the capital of a corporation The value of stock dividends or any other corporate rights received by stockholders or investors by capitalizing corporate surplus except for capital reserves or reserves for assets revaluation, and so on Business income Business income is the total amount of income in each taxable period remaining after deducting necessary expenses and losses carried over within 10 years from an amount of gross revenue. Non-taxable income is not grossed up. Losses carried over in the real estate rental income are deducted from business income of real estate rental income for 10 years from the date of losses occurred. Business income = Gross revenue-necessary expenses-carried over losses Gross revenue Gross revenue of a business are the aggregate of money or property receivable in connection with the activities of a business in the tax year. If anything other than money is received, the income amount is calculated as the monetary value thereof prevailing at the time of transaction.

116 116 제 2 편소득세신고및납부개요 (a) 총수입금액산입항목 다음의항목은총수입금액에산입합니다. - 부동산을임대하고받은선세금에대한총수입금액은그선세금을계약기간의월수로나눈금액의각과세기간의합계액으로합니다. 당해연도임대월수 * 당해연도수입금액 = 선세금 계약기간의월수 - 매출환입및매출에누리는총수입금액에산입하지아니합니다. - 외상매출금또는미수금을약정기일전에영수하는경우일정액을할인하는매출할인금액은총수입금액에서차감합니다. - 거래상대방으로부터받는장려금기타이와유사한성질의금액 - 관세환급금등필요경비로지출된세액이환입되었거나환입될경우그금액 - 사업과관련하여무상으로받은자산의가액과채무의면제또는소멸로인하여발생하는부채의감소액 - 기타사업과관련된수입금액으로서당해사업자에게귀속되었거나귀속될금액 (b) 총수입금액불산입항목 다음의항목은총수입금액에산입하지않습니다. - 소득세또는지방소득세의환급금 - 무상으로받은자산의가액과채무의면제 소멸로인한부채의감소액중이월결손금의보전에충당된금액 - 생산한원재료등의제품을자기사업용으로사용하는경우동제품의가액 - 부가가치세등간접세의매출세액 - 국세등의환급가산금 총수입금액계산의특례 (a) 임대보증금등에대한수입금액계산의특례 부동산등을임대하고보증금 전세금또는이와유사한성질의금액 ( 임대보증금등 이라함 ) 을받은경우에는다음과같이계산한금액 ( 간주임대료 라함 ) 을수입금액에산입합니다.

117 Part Ⅱ Outline of Individual Income Tax System 117 (a) Items to add to gross revenue The following items are grossed up to derive gross revenue : - The gross revenue on the pre-paid rent is calculated as follow. * Income of the tax period = pre-paid rent actual number of rental months during the tax period total number of months on the contract - The value of returned goods and a discount on sales is offset in the calculation of gross revenue for the year. - Sales discounts in case of early settlement of an account receivables are deducted from gross revenue - Bounties and other similar sums received from sellers are included in gross revenue. - If tax amounts counted in necessary expenses are refunded, the amount of refund is included in gross revenue. - A decreased amount of liabilities due to exemption or the lapse of a liability is accounted for as gross revenue. - Such other amounts of revenue related to the business as have been reverted or are to be reverted to the business person in question are counted in gross revenue. (b) Non-inclusion in gross revenue The following items are not covered in gross revenue: - amount of income tax or local income tax refunded or to be refunded, used for the payment of other tax amounts - value of assets received without compensation and amount of decrease in liabilities due to exemption or lapse of debts, used for balancing carried-over deficits, - value of products used by businesses: self-produced raw materials or fuels, - amount of indirect taxes, such as the Value Added Tax, collected from customers to be turned over to the tax authorities, and ㆍinterest on the refund of overpayment of national taxes or local taxes. Special taxation on the gross revenue (a) Calculation of the revenue on the rental deposit If a rental deposit (or a similar kind) is received for real estate rental, the following amount ("Deemed rental income") is included in the gross revenue

118 118 제 2 편소득세신고및납부개요 1) 추계신고시간주임대료 = 보증금등의적수 1/365 정기예금이자율 2) 장부에의한신고시간주임대료 = {( 보증금등의적수 - 건설비상당액적수 ) 1/365 정기예금이자율 } - 임대보증금등으로취득한금융자산에서발생한금융소득 * 2010년도적용정기예금이자율 : 4.3% (b) 주택임대소득 2001년귀속분부터월세임대료만과세되고전세금및보증금에대한간주임대료는과세대상에서제외합니다. * 3주택이상보유자중전세보증금합계 3억원초과분에대하여 2011년귀속분부터과세사업소득의필요경비필요경비라함은총수입금액을얻기위하여소요된비용의합계액을말합니다. (a) 필요경비의범위 사업소득의일반적인필요경비는다음과같습니다. - 판매한상품또는제품에대한원료의매입가격 ( 매입에누리및매입할인금액을제외 ) 과그부대비용 - 부동산 ( 주택신축판매업과부동산매매업의경우에한함 ) 의양도당시의장부가액 - 종업원의급여등 - 사업용자산에대한수선비, 관리비와유지비, 임차료 - 사업용고정자산의감가상각비 - 지급이자 - 대손금 ( 부가가치세매출세액미수금포함 ) - 자산의평가차손 - 광물의탐광을위한지질조사등을위하여지출한비용과그개발비 - 광고선전비, 판매부대비용 - 기부금또는접대비로서일정한도내의금액 - 준비금과충당금, 기타의필요경비

119 Part Ⅱ Outline of Individual Income Tax System 119 1) Estimated return Deemed rental income = deposit x number of rental days 1/365 interest rate of time deposit 2) Return based on bookkeeping Deemed rental income = {(deposit x number of rental days - Construction cost x number of days of construction) 1/365 interest rate of time deposit} - Financial income earned from financial assets such as real estate rental income * Interest rate of time deposit applied in 2010 : 4.3% (b) House rental income Only monthly rent generated during the tax period from 2001 is subject to taxation. A deemed rental income on a rental deposit is excluded from taxation. * For those who own three houses or more, if the sum of rental deposits exceed 0.3 billion won, they shall be subject to taxation from the tax period attributable to Necessary expenses Necessary expenses are the aggregate of expenses incurred in relation to the accrual of gross revenue for each taxable period. (a) Scope of necessary expenses General items included in necessary expenses are : - purchase price of raw materials or goods corresponding to products or goods sold for the year concerned (discounts on purchases and purchase discounts are deducted from purchase price) - book value of transferred assets at the time of the transaction (in the case of a real estate sales business) - salaries and wages - cost of repairing business assets, including management and maintenance expenses, rent of business assets - depreciation of fixed assets of the business - interest on borrowings - bad debts (including VAT thereon) - loss on revaluation of assets - mine exploration expenses including development costs - advertisement expenses and sales promotion expenses - public contributions, designated donations and entertainment expenses within the prescribed limit - deferred expenses such as start-up costs or experimental and research expenses counted in necessary expenses

120 120 제 2 편소득세신고및납부개요 (b) 충당금및준비금의필요경비계산다음의충당금및준비금중일정한도이내의금액은필요경비로인정됩니다. 퇴직급여충당금 - 사업자가종업원의퇴직금에대하여퇴직급여충당금을필요경비로계상한때에는일정한한도내에서필요경비에산입합니다. - 퇴직급여충당금의필요경비산입한도액은다음 1, 2중적은금액입니다. 1 1 년간계속근무한종업원에게지급한총급여액 5% 2 퇴직급여추계액 30% - 퇴직급여충당금잔액 + 퇴직금전환금납부액 * 퇴직금전환금 : 이전까지국민연금관리공단에납부한잔액 * 퇴직급여추계액 : 당해연도종료일현재 1 년이상계속근무한종업원이전원퇴직할경우에지급하여야할퇴직급여의추계액 대손충당금 - 사업자가외상매출금등에대한대손충당금을필요경비로계상한때에는일정한한도내에서필요경비에산입합니다. - 필요경비에산입하는대손충당금의한도액은과세기간종료일현재외상매출금등사업과관련된채권의합계액의 1% 에상당하는금액과채권잔액에대손실적률을곱하여계산한금액중큰금액으로합니다. 대손충당금한도액 = 기말채권잔액 설정률 * 설정률 : 1% 와대손실적률중큰것 * 대손실적률 = 당해과세기간의대손금 직전과세기간종료일현재의채권잔액 (c) 다음의금액은사업소득금액계산시필요경비로인정됩니다. 보험차익의필요경비산입 거주자가고정자산의멸실 손괴로지급받은보험금으로동일종류의고정자산을취득하거나대체하여취득한고정자산또는망가진고정자산을계량한때에는그고정자산의취득또는개량에소요된보험차익금을필요경비로계상할수있습니다. 다만, 보험차익금을필요경비에산입하려면보험금지급연도또는그다음연도개시일로부터 2년이내에취득또는개량에사용하여야합니다. 국고보조금의필요경비산입 거주자가사업용자산을취득또는개량할목적으로국고보조금을받아당해목적에지출한금액은필요경비로계상할수있습니다.

121 Part Ⅱ Outline of Individual Income Tax System 121 (b) Necessary expenses for reserves and allowances Contributions to the following reserves are considered necessary expenses, within the prescribed limits. Reserves for retirement payment - Reserves for retirement payment can be treated as necessary expenses within the prescribed limits. - Necessary expenses treatment of reserves for retirement payment is the lesser of 1 or2 1 5% of total wages paid to employees who have served for one year or more 2 30% of the Estimated Retirement Allowance* - Amount left in Retirement Payment Reserve + Amount converted to retirement fund* * Amount converted to retirement fund - Amount paid to the National Pension Service on or prior to March 31, 1999 * Estimated Retirement Allowance - An estimation of the amount that needs to be paid out under the assumption that all employees who have served for one year or more retire as of the closing date of the current year. Reserves for bad debts - Reserves for bad debts to account for uncollectable accounts are included as Necessary Expenses for up to a certain limit. - Such limit is set at the larger of the amount equivalent to 1% of aggregate sales on credit or accounts receivable and related claims as of the closing date of the respective year; or the amount obtained by multiplying the credit balance by the actual ratio of bad debt. Limit for bad debt reserves = Credit balance at the end of the accounting period x applied rate* * Applied rate : The larger of 1% or actual ratio of bad debt * Actual ratio of bad debt = Bad debt incurred during the current tax year Credit balance as of the closing date of the current year (c) The following amounts are treated as necessary expenses in the calculation of income for the year. Gains on insurance claims ㆍGains on insurance claims of a resident used for acquisition of the same kinds of fixed assets as the lost or broken fixed assets, and those used for improvement of the acquired fixed assets or the damaged fixed assets (must be within 2 years from the beginning day or the year following the year in which the gains fall) Subsidy ㆍAmount of subsidy actually used for acquisition or improvement of fixed assets

122 122 제 2 편소득세신고및납부개요 (e) 기부금의필요경비계산기부금은원칙적으로필요경비에산입하지않습니다. 그러나법률에의하여일정요건을갖춘기부금은예외적으로전액또는일정금액을필요경비에산입할수있으며, 한도초과분은당해과세연도의소득금액계산시필요경비로하지않습니다. 법정기부금한도 = 당해연도소득금액-이월결손금 - 국가또는지방자치단체에무상으로기부한금품의가액 - 국방헌금과위문금품 - 천재 지변등으로생긴이재민을위한구호금품의가액 100% 공제기부금한도 = 당해연도소득금액-이월결손금-법정기부금 - 문화예술진흥기금으로출연하는금액 - 정치자금법에따라정당등에기부한정치자금중 10만원을초과하는금액 특례기부금한도 = ( 당해연도소득금액-이월결손금-법정기부금-100% 기부금 ) 50% - 기업이종업원의복지증진을위하여사내근로복지기금에지출하는기부금 - 결식아동의결식해소또는빈곤층아동의복지증진을위한사업을수행하는비영리법인에동사업비로지출하는기부금 우리사주조합기부금한도 = ( 당해연도소득금액-이월결손금-법정기부금-100% 기부금-특례기부금 ) 30% - 우리사주조합에지출하는기부금

123 Part Ⅱ Outline of Individual Income Tax System 123 (e) Necessary expenses of designated donation In principle, donations are not treated as necessary expenses. However, exceptions apply to certain donations as designated under the law and will be treated in whole or in part as necessary expenses. Legal donations Ceiling = Income amount of the relevant year - Deficit carried over - Value of money and goods donated to government agencies and local governmental bodies without compensation - Contributions for national defense and war relief - Value of money and goods donated for the relief of victims of calamities 100% exempt donation Ceiling = Income amount of the relevant year - Deficit carried over - Legal donation - Contribution made to the culture and art promotion fund - Political fund prescribed in the Political Fund Act if the amount exceed 100 thousand won Special donation Celing = (Income of the tax year - Deficit carried over - statutory donation - 100%donation) 50% - Donations made by a corporation to the intra-company labour welfare fund - Donations made by a non-profit corporation of which business purpose is to help poorly-fed children and to promote welfare of children in poverty Donations made to employee stock ownership association Ceiling = (Income of the tax year - Deficit carried over - Statutory donation - 100%donation - special donation) 30% - Donations made to employee stock ownership association

124 124 제 2 편소득세신고및납부개요 지정기부금 1) 종교단체기부금이있는경우의필요경비산입한도 = A 10% + Min[(A 10%), 종교단체외에지출하는지정기부금 ] 2) 상기 1) 이외의경우필요경비산입한도 = A 20% A = 당해연도소득금액 - 이월결손금 - 법정기부금 - 문화예술진흥기금출연금 - 정치자금기부금 - 특례기부금 - 우리사주조합기부금 - 사회복지법인, 유치원, 초 중 고등학교및대학교, 종교단체, 의료법인및기타이와유사한것으로서기획재정부령이정하는지정기부금단체등에고유목적사업비로지출하는기부금 - 유치원, 초 중 고등학교및대학교의장이추천하는개인에게장학금으로지출하는기부금 - 사회복지 문화 예술 종교 자선 학술등공익목적으로지출하는기부금으로서기획재정부령이정하는기부금 - 소득세법시행령제 79 조의 2 제 1 항에따른사회복지시설에지출하는기부금 기타기부금 - 세법에서정한기부금이외의기부금을말하며, 전액필요경비에산입하지않습니다. 기부금한도초과액이월공제 한도를초과한기부금은해당과세기간의다음과세기간의개시일부터다음의기간동안이월하여필요경비에산입할수있습니다. 법정기부금 : 1 년이내, 특례기부금 : 2 년이내, 지정기부금 : 5 년이내

125 Part Ⅱ Outline of Individual Income Tax System 125 Designated donations 1) Donations made to religious groups Amount limit included as necessary expenses = A 10% + Min[(A 10%), donations made to organizations other than religious groups] 2) Cases not included in 1) above Amount limit included as necessary expenses = A 20% A : Income amount of the relevant year - Deficit carried over - Political donations - Donations with no-limit deduction - Donations with 50%-limit deductions - Donations with 30% - limit deductions made to employee stock ownership association - Donations like business expenses spent by institutions prescribed in the Ordinance of the Ministry of Strategy and Finance for their original business purpose (i.e. Social welfare foundation, kindergarten, elementary/middle/high school, colleges, religious organizations, medical corporations, and other similar kinds) - Scholarship donations made to individuals who are recommended by the principle of kindergarten or elementary/ middle/high schools - Donations made to promote public interests -social welfare, culture, art, religion, charity, and academic purpose- prescribed in the Ordinance of the Ministry of Strategy and Finance - Donations made to social welfare facilities prescribed in the Article of the Enforcement Decree of the Income Tax Act Other donations - Donations not prescribed in the tax law are not included in necessary expenses. Carried forward tax credit for excess amount of the ceiling For the donation amount exceeding the ceiling, the amount can be carried forward to the following tax period(s) to include as necessary expenses. Statutory donation : within one year, Special donation : within 2 years, Designated donation : within five years

126 126 제 2 편소득세신고및납부개요 (f) 접대비의필요경비계산사업과관련된접대비는원칙적으로필요경비에산입하는것입니다. 그러나다음의한도를초과하는접대비는필요경비에서제외됩니다. 또한 1회의접대에지출한접대비중 1만원초과의접대비로서신용카드매출전표등법정증빙서류에의한지출이아닌경우에는필요경비에산입하지아니합니다. 접대비한도액 = i) + ii) i) 1,200만원 ( 중소기업은 1,800만원 ) ( 당해과세기간월수 12) ii) ( 일반수입금액 적용률 )+( 특수관계자관련수입금액 적용률 20%) * 수입금액별적용률수입금액 적 용 률 100억원이하 0.2% 100억원초과 500억원이하 2,000만원 + 100억원초과금액 0.1% 500억원초과 6,000만원 + 500억원초과금액 0.03%

127 Part Ⅱ Outline of Individual Income Tax System 127 (f) Necessary expenses of entertainment expenses If a taxpayer's entertainment expenses exceed the aggregate sum of the following amounts, the amount in excess thereof is not to be counted as a necessary expense. (Note: Entertainment expenses are allowed only when supported by recognizable regular invoices such as credit card invoices if the one-time expenditure is over 10,000 won.) Maximum amount of necessary expense treatment of entertainment expenses = 1) + 2) 1) 12 million won (18 million won for SMEs) x (number of months in the current tax year 12) 2) (General revenue x applied rate) + (Related party revenue x applied rate x 20%) * Applied rate by revenue amount Revenue Applied rate 10 billion won or less 0.2% over 10 billion won and 50 billion won or less over 50 billion won 20 million won + amount in excess of 10 billion won 0.1% 60 million won + amount in excess of 50 billion won 0.03%

128 128 제 2 편소득세신고및납부개요 (g) 감가상각비의필요경비계산감가상각비는사업자가선택하여신고한내용연수및상각방법에따라세법에서정한방법에의하여계산한금액의한도내에서필요경비에산입합니다. 감가상각방법자산별감가상각의방법은다음과같습니다. 자산별 신고구분 건축물 유형고정자산 기타유형고정자산 무형고정자산 광업권 광업용유형고정자산 신고 정액법 정률법정액법 정액법 생산량비례법정액법 생산량비례법정률법, 정액법 무신고정액법정률법정액법생산량비례법생산량비례법 취득가액의계산 - 매입한고정자산의경우매입가액에취득세, 등록세기타부대비용을가산한금액을취득가액으로합니다. - 자가건설한고정자산의경우원재료비, 노무비, 운임, 하역비, 보험료, 수수료, 공과금 ( 취득세와등록세포함 ), 설치비기타부대비용의합계액을취득가액으로합니다. - 기타의경우에는취득당시의시가에취득세 등록세기타부대비용을가산한금액을취득가액으로합니다. 내용연수 - 세법에서는자산의구조, 사용업종, 종류별로기준내용연수와내용연수범위만을정하고있고그범위내에서사업자가내용연수를결정하여신고합니다. 잔존가액 - 감가상각자산의잔존가액은 0으로합니다. 다만, 정률법에의한상각시취득가액의 5% 를잔존가액으로보아계산한상각률에의하여상각하고, 미상각잔액 ( 취득가액의 5%) 은미상각잔액이취득가액의 5% 이하가되는연도의상각범위액에가산합니다.

129 Part Ⅱ Outline of Individual Income Tax System 129 (g) Depreciation Depreciation cost is calculated as necessary expenses in computing income, and is determined in accordance with the useful life of fixed assets. Methods of calculating depreciation Depreciation of fixed assets is calculated according to the following methods. Asset type Filing status Tangible fixed asset Buildings Others Intangible fixed asset Mining rights Tangible fixed assets for mining purposes Filing SLM FPM SLM SLM UAM SLM UAM FPM, SLM Non-filing SLM FPM SLM UAM UAM * SLM - Straight-line method * FPM - Fixed-percentage method * UAM - Unit-of-activity method Acquisition value of fixed assets - In case of fixed assets purchased, it is the price quoted at the time of purchase (including registration tax, acquisition tax, and other incidental costs, but not Value Added Tax). - In case of fixed assets acquired by means of one's own construction, fabrication, etc., it is the aggregate costs of raw materials, labor, freight, loading and unloading cost, insurance premiums, fees, public imposts (including registration tax and acquisition tax), installation expenses, and other incidental costs. - In case of fixed assets other than those referred above, it is the sum of normal price quoted at the time of acquisition and registration tax, acquisition tax and other incidental costs. Useful life and depreciation rate - Refer to 28 of the Enforcement of the corporation tax act. Residual value - The residual value of a fixed asset is zero, but becomes 5% of the acquisition value in case of depreciation when using the fixed percentage method. This amount is claimed as an expense in the final year of depreciation.

130 130 제 2 편소득세신고및납부개요 수익적지출과자본적지출 - 수익적지출이란사업자가소유하는자산의원상복구및회복또는그효율성을유지하기위하여지출한수선비를말합니다. - 자본적지출이란, 사업자가소유하는감가상각자산의내용연수를연장시키거나당해자산의가치를현실적으로증가시키기위하여지출한수선비를말합니다. (h) 필요경비불산입항목다음의항목은소득금액계산시필요경비로산입하지않습니다. - 소득세와지방소득세, 조세에관한법률에의한징수의무의불이행으로인하여납부하였거나납부할세액 ( 가산세액을포함 ) - 벌금, 과료 ( 통고처분에의한벌금또는과료상당액포함 ) 와과태료 - 국세징수법기타조세에관한법률에의한가산금과체납처분비 - 고정자산등에대한평가차손 - 업무와관련없는지출 - 반출하였으나판매하지아니한제품에대한개별소비세, 또는주세미납액 - 차입금중대통령령이정하는건설자금이자, 채권자가불분명한차입금이자 - 감가상각비한도초과액 - 가사와관련하여지출한경비, 선급비용 - 부가가치세매입세액

131 Part Ⅱ Outline of Individual Income Tax System 131 Revenue expenditures and capital expenditures - Repairing expenses disbursed by a taxpayer either to restore his assets to their original state or to maintain their efficiency are regarded as revenue expenditures. - Repairing expenditures spent either to extend the useful life or to increase the actual value of fixed assets are regarded as capital expenditure. (h) Non-inclusion of necessary expenses The following losses and expenses are not counted as necessary expenses in the calculation of the income of a resident. - Income tax (including foreign income taxes), local income tax, and tax paid or payable as a result of delinquency in the payment of tax owed (including penalty taxes thereof) - Fines, minor fines, penalty taxes, and expenses for disposition of taxes in arrears - Public imposts, other than those which a taxpayer has an obligation to pay under the law - Losses from revaluation of assets other than inventory or short-term investment assets - Expenses deemed by the government not to have any direct connection to the business - Unpaid amounts of liquor tax or excise tax on inspected or carried out products not yet sold - Interest on borrowing incurred by a resident and used to fund construction, and interest on private loans of which the sources are unknown - Depreciation amount of the fixed assets allocated for each year, exceeding the amount allowed as necessary expenses - Household expenses and prepaid expenses - Value added tax paid on inputs

132 132 제 2 편소득세신고및납부개요 근로소득금액의계산 근로소득금액은당해연도에직장에서받은연간급여액에서비과세급여와근로소득공제액을차감하여계산합니다. 근로소득금액 = 총급여액 ( 연간급여 - 비과세급여 ) - 근로소득공제 < 근로소득공제액 > 총급여액 근로소득공제금액 500 만원이하 총급여액의 80% 500 만원초과 1,500 만원이하 400만원+500 만원을초과하는금액의 50% 1,500만원초과 3,000만원이하 900만원 +1,500 만원을초과하는금액의 15% 3,000만원초과 4,500만원이하 1,125만원+3,000 만원을초과하는금액의 10% 4,500만원초과 1,275만원+4,500 만원을초과하는금액의 5% 연금소득금액의계산 연금소득금액은총연금액에서연금소득공제를한금액으로합니다. 연금소득금액 = 총연금액 - 연금소득공제 < 연금소득공제액 >( 연 900 만원한도 ) 총연금액 연금소득공제금액 350만원이하 전액공제 350만원초과 700만원이하 350만원 +350 만원을초과하는금액의 40% 700만원초과 1,400만원이하 490만원 +700 만원을초과하는금액의 20% 1,400만원초과 630만원+1,400 만원을초과하는금액의 10%

133 Part Ⅱ Outline of Individual Income Tax System 133 Wage and salary income Calculation of the wage and salary income is as follows; Wage&salary income = Total pay(annual pay-nontaxable pay) - earned income deduction <Deduction Amount on Wage & Salary Income> Wage & Salary Amount Up to 5 million won 80% of the Total pay Deduction Amount 5 million~15 million won 4 million won + 50% of the Salary over 5 million won 15 million~30 million won 9 million won + 15% of the Salary over 15 million won 30 million~45 million won million won + 10% of the Salary over 30 million won Over 45 Million won million won + 5% of the Salary over 45 million won Pension income Total amount of income remaining after the deduction of the following amount. Annual income = Total pension - pension income deduction <Deduction Amount on Pension Income>(Up to 9 million won per year) Pension Amount Deduction Amount Up to 3.5 million won 3.5 million~7 million won 7 million~14 million won Over 14 million won Total amount 3.5 million won + 40% of the pension over 3.5 million won 4.9 million won + 20% of the pension over 7 million won 6.3 million won + 10% of the pension over 14 million won

134 134 제 2 편소득세신고및납부개요 기타소득금액의계산 기타소득금액은총수입금엑에서이에대응된필요경비를공제한금액으로합니다. 기타소득금액 = 총수입금액 - 필요경비 소득세법시행령제87조에열거된기타소득에대하여는지급받은금액의 80% 를필요경비로인정합니다 ( 예를들면인적용역을일시적으로제공하고지급받는강연료의대가의경우가여기에속합니다.) 다만, 실제소요된경비가 80% 를초과하면그초과하는금액도필요경비에산입합니다. 퇴직소득금액의계산 퇴직소득금액은비과세되는퇴직급여를제외한총퇴직급여의합계액으로합니다. 퇴직소득금액 = 총퇴직급여 - 비과세퇴직급여 퇴직소득과세표준은다음과같이계산합니다. 과세표준 퇴직일시금 + = 명예퇴직수당 + - 퇴직급여공제 1) - 근속연수공제 2) 단체퇴직보험금 - 비과세퇴직급여 1) 퇴직급여공제는퇴직급여액의 45% 에상당하는금액입니다. 2) 근속연수공제는근속연수에따라정산하는다음의금액으로합니다. 총연금액 연금소득공제금액 5년이하 30만원 근속연수 5년초과 10년이하 150만원 +50만원 ( 근속연수 - 5년 ) 10년초과 20년이하 400만원 +80만원 ( 근속연수 - 10년 ) 20년초과 1천200만원 +120 만원 ( 근속연수 - 20년 )

135 Part Ⅱ Outline of Individual Income Tax System 135 Other income Other income is the gross income amount minus necessary expenses. Other income = gross income amount - necessary expenses For the types of other income enumerated in Article 87 of Presidential Decree of Income Tax Act, i.e. Remuneration from a lecture of an independent nature and similar incomes, are given deduction of 80% thereof as necessary expenses. However, the actual expenses exceed the amount(80% of other income), the exceed amount shall be deducted as necessary expenses. Retirement income Retirement income is the gross retirement income minus non-taxable retirement income. Retirement income = gross retirement income - non taxable retirement income Taxable income is calculated as follows ; Tax Base Income Retirement pay + Honorable retirement = allowance - Basic deduction - + for retirement Group retirement income 1) insurance proceeds Deduction by the length of service 2) 1) Basic Deduction for Retirement Income is 45% of retirement pay 2) Additional Deduction by the Length of Service is No. of Service Years Up to 5 years 300,000 won per service year Deduction Amount in won 5-10 years 1,500,000 won + 500,000 won (No. of service years-5) years 4,000,000 won + 800,000 won (No. of service years-10) Over 20 years 12,000,000 won + 1,200,000 won (No. of service years-20)

136 136 제 2 편소득세신고및납부개요 3. 종합소득공제 앞서각소득별소득금액계산방법에대하여알아보았습니다. 종합소득에속하는각소득별소득금액이계산되면이들을합산하여종합소득금액을계산합니다. 종합소득금액에서종합소득공제를차감하면종합소득과세표준이계산됩니다. 종합과세되는비거주자의소득에대한소득세과세표준과세액의계산에관하여는거주자에대한소득세의과세표준과세액의계산에과한규정을준용합니다. 다만, 인적공제 ( 기본공제와추가공제 ) 중본인외의자에대한공제와특별공제를하지않습니다. 종합소득공제를다음과같이간략히소개하겠습니다. 기본공제 종합소득이있는거주자는본인과다음의부양가족 1인당 150만원을공제합니다. 연간소득금액이 100만원이하인배우자 본인또는배우자와생계를같이하며, 연간소득금액이 100만원이하인자로서 다음의요건에해당하는경우 구분 요 건 직계존속 만 60세이상 ( 이전출생 ) 직계비속 동거입양자 만 20세이하 ( 이후출생 ) 형제자매 만 20세이하 만 60세이상 기 타 국민기초생활보장법제 2 조제 2 호의수급권자 아동복지법에따른위탁아동 직계비속과그배우자가모두장애인에해당하는경우그배우자 * 장애인의경우에는연령의제한을받지아니하나연간소득금액의합계액이 100만원을초과하는경우기본공제대상에해당되지않습니다.

137 Part Ⅱ Outline of Individual Income Tax System Deduction for Global Income Once tax bases for each income type are calculated, the gross income amount can be calculated by aggregating them. Then, the tax base of the gross income is derived from the gross income amount minus gross income deduction. For calculation of a tax base and tax amount of a non-resident's gross income, the same calculation method with a resident is applied. However, a non-resident is not entitled to basic deduction(except for the filer himself/herself), additional deduction(except for the filer himself/herself) and special deduction. A brief on the income deductions are addressed below. Basic deduction Residents with global income are entitled to annually deduct an amount equivalent to 1.5 million won multiplied by the number of persons in the taxpayer's family, as determined below. - A resident taxpayer himself/herself - A spouse with income of less than 1 million won per year - A resident who lives with the tax payer himself / herself or the spouse in the same household, earns 1 million won or less per year, and falls into one of the following criteria Category Condition Linear ascendants 60 or older(birth before Dec. 31, 1950) Linear descendants adopted 20 or less(birth after Jan. 1, 1990) Brother/sister 20 or less 60 or older Other those under the provision of the Art. 2-2 of the National Basic Living Security Act, etc. foster children the handicapped spouse of a handicapped person who is a linear descendant of the taxpayer - The handicapped spouse of a handicapped person who is a linear descendant of the taxpayer is eligible for basic deduction with income of less than 1 million won per year - For the handicapped, no restriction on age.

138 138 제 2 편소득세신고및납부개요 추가공제거주자본인, 배우자및부양가족으로서기본공제대상자가다음의요건에해당하는경우에는 1명당해당금액을추가로공제합니다. 가 ) 기본공제대상자가 70세이상 ( 이전출생 ) 인경우 : 1명당 100만원나 ) 기본공제대상자가장애인인경우 : 1명당 200만원다 ) 당해거주자가배우자가없는여성으로서기본공제대상부양가족이있는세대주이거나배우자가있는여성인경우 : 1명당 50만원라 ) 기본공제대상자가 6세이하의직계비속, 동거입양자또는위탁아동인경우 : 1명당 100만원마 ) 해당과세기간에출생한직계비속과입양신고한동거입양자의경우 : 1명당 200만원 다자녀추가공제근로소득또는사업소득이있는거주자 ( 일용근로자는제외 ) 의기본공제대상자에해당하는자녀가 2인이상인경우아래의금액을근로소득금액또는사업소득금액에서추가로공제합니다. 2명인경우에는연 50만원 2명을초과하는때에는 50만원과 2명을초과하는 1명당연 100만원을합한금액 (3인 150만원, 4명 250만원, 5명 350만원등 ) 연금보험료공제소득세법제51조 3에의거거주자본인명의로가입한연금보험으로다음의연금보험료를납부한경우납입액전액을소득금액에서공제합니다. 국민연금법에의하여본인이부담하는연금보험료 ( 사용자부담금제외 ) 공무원연금법 군인연금법 사립학교교직원연금법 별정우체국법에의하여근로자가부담하는기여금또는부담금

139 Part Ⅱ Outline of Individual Income Tax System 139 Additional deduction When a person who is qualified for Basic Deduction(taxpayer himself/herself, his/her spouse, dependents) falls under any of the following situation, the amount calculated by multiplying the number of persons by the amount below, shall be deducted each year from the taxpayer's income under each case. ⅰ) where the person is 70 years old or more(birth before Dec. 31, 1940): 1,000,000 per capita ⅱ) where the person is handicapped: 2,000,000 per capita ⅲ) where the person is a married woman having her spouse, or a head of family having dependents has no spouse: 500,000 per capita ⅳ) where employees who have lineal descendant, adopted child or foster child under 6 years old: 1,000,000 per capita ⅴ) where employees who have a new born or adopted child in the current year: 2,000,000 per capita Additional deduction for households with multiple children A resident with wage and salary income(excluding daily workers) or business income who has two or more dependent children is eligible for additional deduction as specified below. 500 thousand won per year for two children When exceeding two, additional 1 million won per additional child. (ex. 1.5 million won for three children, 2.5 million won for four children, 3.5 million won for five children) Pension saving deduction Pursuant to Article 51-3 of the Income Tax Act, the total of following pension contribution paid for pension insurance in the name of the taxpayer him/herself is deducted. Pension insurance contribution paid by the taxpayer him/herself based on National Pension Law Contribution paid by the taxpayer him/herself based on Soldier Pension Law, Civil Service Pension Law etc.

140 140 제 2 편소득세신고및납부개요 특별공제특별공제에는보험료, 의료비, 교육비, 주택자금, 기부금공제가있는데그중기부금특별공제를제외한다른특별공제는근로소득이있는거주자에게만적용됩니다. (a) 보험료공제국민건강보험료등전액과연 100만원이내의보장성보험료및장애인전용보장성보험료 (b) 의료비공제총급여의 3% 를초과하는의료비를연 700만원한도로공제하되, 본인 장애인 65세이상인자를위하여지출한의료비에대하여는한도없이공제 (c) 교육비공제본인은전액, 유치원 영유아 취학전아동, 초 중 고등학생은 1명당 3백만원한도, 대학생은 1명당 9백만원한도, 장애인특수교육비는한도없이공제 (d) 주택자금공제주택마련저축불입액및차입금원리금상환액의 40% 와장기주택저당차입금이자상환액을합하여연 1,000만원 ( 차입금상환기간이 30년이상인경우 1,500 만원 ) 을한도로공제 (e) 기부금공제법정기부금은전액공제함. 지정기부금은근로소득금액에서전액공제기부금을공제하고남은금액의 20%( 종교단체기부금은 10%) 의금액을공제 표준공제근로소득이있는거주자로서특별공제액이 100만원에미달하는자에대하여는연 100만원을공제합니다. 근로소득이없는거주자로서종합소득이있는자에대하여는연 60만원을공제합니다.

141 Part Ⅱ Outline of Individual Income Tax System 141 Special deduction Applicable items for special deduction are insurance premiums, medical expenses, educational expenses, housing funds, and donations. These items except donation are applicable to residents who earn wage& salary income only. (a) Insurance premiums paid and insurance premiums of insurance (up to 1 million won) exclusively offered for handicapped persons (b) Medical expenses incurred exceeding 3% of wage and salary income, up to 7 million won: The deduction ceiling does not apply to expenses paid for the rehabilitation of handicapped dependents, the aged of 65 or older and taxpayer himself (c) The deduction for education expenses of descendants is limited to the following amounts: 3 million won annually per student for kindergarten and nursery school expenses, 3 million won annually per student for elementary-junior-and high school expenses, and 9 million won annually per student for college education expenses. No ceiling for special education cost for the disabled (d) Up to 10 million won for the sum of loan interest allotted to the lease of a house, 40% of deposits of an qualified account earmarked for purchasing a house, and 40% of repayment of principal and interest. If the period of repaying the loan has been 30 years or more, the ceiling is 15 million won. (e) Deduction for donations: - Legal donations itself, - Designated donations, up to 20% of the taxpayer's salary and wage income which is left after deducting other donations qualified for deduction. - Donations to religious organizations, up to 10% of the taxpayer's salary and wage income which is left after deducting other donations qualified for deduction. Standard deduction Alternatively, a wage and salary income earner may choose an annual standard deduction of 1,000,000 won. A global income earner, who does not have a wage and salary income, may choose an annual standard deduction of 600,000 won.

142 142 제 2 편소득세신고및납부개요 세율과세액공제 1. 세율 종합소득세산출세액은과세표준에다음의기본세율을곱하여계산합니다. 기본세율 과세표준 세율 1,200 만원이하 6% 1,200 만원초과 4,600 만원이하 4,600 만원초과 8,800 만원이하 72 만원 + 1,200 만원을초과하는금액의 15% 582 만원 + 4,600 만원을초과하는금액의 24% 8,800 만원초과 1 천 590 만원 + 8,800 만원을초과하는금액의 35% 세액계산사례당해연도종합소득과세표준이 14,250,000 원인거주자의종합소득세는다음과같이산출합니다 년귀속종합소득세산출세액 = 720,000 + (14,250,000-12,000,000) 15% = 1,057,500 * 과세표준이 1,200 백만원초과하고 4,600 백만원이하이므로, 15% 의세율을적용 세액공제 배당세액공제거주자가내국법인으로부터지급받는배당금에대하여는그배당금에대한귀속법인세를가산하여배당소득금액을계산하고또한그가산한귀속법인세를종합소득산출세액에서공제하는바, 이를배당세액공제라합니다. 배당소득금액 = 배당소득총수입금액 + 귀속법인세종합소득결정세액 = 종합소득산출세액 - 귀속법인세

143 Part Ⅱ Outline of Individual Income Tax System 143 Tax Rates and Tax Credits 1. Tax Rates Structure The tax amount on global income is the aggregate of amounts calculated by applying each tax rate successively to the income in the relevant tax bracket: Basic Tax Rates Tax Base of Global Income Tax Rates 12 million won or less 6% 12~46 million won or less 46~88 million won or less over 88 million won 720,000 won + 15% of the amount over 12 million won 5,820,000 won + 24% of the amount over 46 million won 15,900,000 won + 35% of the amount over 88 million won Example : Computation of Tax If your annual tax base is 14,250,000 won, your income tax is computed as follows; 1) Since your tax base is in the range of 12,000,000 won to 46,000,000 won, the tax rate applied is 15% 2) The amount of your tax due is 1,057,500 won computed by multiplying the tax base by 15% of the amount over 12 million [2,250,000won 15% = 337,500 won], and then by adding 720,000 won. 2. Tax Credits Tax credit for dividend income A dividend income amount is sum of total dividend a resident receives from a domestic corporation and imputed corporate tax. And an tax amount is determined by the assessed tax amount of global income minus imputed corporate tax. This is called a tax credit for dividend income. Dividend income amount = total revenue from dividend income + imputed corporate tax Determined tax amount = assessed tax amount of global income - imputed corporate tax

144 144 제 2 편소득세신고및납부개요 종합과세기준금액 (4천만원) 을초과하는배당소득으로종합소득금액에포함된배당가산 (Gross-Up) 된배당소득금액이합산되어있는경우에는다음과같이계산된금액을배당세액공제로서종합소득산출세액에서공제합니다. 배당세액공제액 :Gross-up 되는배당소득으로서종합소득과세표준에포함된 배당소득의 12% 한도액 : 산출세액 - 분리과세시세액 ( 원천징수세율적용한산출세액 ) 외국납부세액공제거주자의종합소득금액에국외원천소득이합산되어있고그국외원천소득에대하여외국납부소득세액이있는때에는종합소득금액에서국외원천소득이차지하는비율을종합소득산출세액에곱한금액을한도로당해외국소득세액을공제할수있습니다. 외국납부세액한도초과액은당해과세기간종료일의다음과세기간부터 5년이내에종료하는과세기간에이월공제할수있습니다. 외국납부세액공제 ( 필요경비산입 ) 신청서는과세표준확정신고또는연말정산을할때납세지관할세무서장또는원천징수의무자에게제출하여야합니다. 재해손실공제거주자가당해연도중재해로인하여자산총액의 20% 이상에상당하는자산을상실한경우재해발생일현재과세하였거나과세할소득세로서납부하여야할소득별소득세상당액 ( 가산금포함 ) 에상실전자산가액중에서상실자산가액이차지하는비율을곱한금액을재해손실액의범위내에서재해발생일이속하는연도의소득에대한소득세계산시재해손실공제로차감한다.

145 Part Ⅱ Outline of Individual Income Tax System 145 Where gross-up is applied to the dividend income exceeding 40 million won which is subject to income tax, a tax credit for dividends is applied to the assessed tax amount of global income. Tax credit for dividend: 12% of dividend income which is subject to Gross-up and included in tax base of gross income Ceiling amount : Calculated tax amount - tax amount under separate taxation (calculated tax amount by applying withholding tax rate ) Foreign tax credit Where a gross income of a resident includes a foreign source income, the tax amount payable is deducted from the income tax within the limit of an amount equivalent to an amount calculated by multiplying the income tax amount by the ratio of income from foreign sources to the total taxable income. If any foreign income tax amount paid or to be paid to a foreign government, exceeds a deduction limit, the excess amount may be carried forward for up to five years, and deducted within the deduction limit of that taxable period. An application for deduction shall be filed not later than the end of the final tax return period or the end of the year-end tax settlement period. Tax credit for casualty loss When a resident loses 20% or more of the total value of his business assets from one or more disasters, an amount equal to the tax due multiplied by the ratio of the value of the lost assets over the total value of assets owned prior to a disaster is subtracted from the amount of tax due in the taxation period where the time of the disaster(s) belong(s) (limited to the value of loss caused by casualty).

146 146 제 2 편소득세신고및납부개요 근로소득세액공제근로소득이있는거주자에대하여는당해근로소득에대한종합소득산출세액에서다음과같이계산된금액을근로소득세액공제로공제합니다. 다만, 동금액이 50 만원을초과하는경우에는 50만원까지만공제합니다. 근로소득세액공제 Total tax 산출세액 50만원이하산출세액 50만원초과 Amount of tax credit 산출세액의 55% 275,000원 + 50만원초과분의 30% 기장세액공제 (a) 공제대상자간편장부대상자 * 로서비치 기장한장부에의하여소득금액을계산한사업자 (b) 세액공제금액 기장신고소득금액 사업소득금액 공제액 = 산출세액 공제율종합소득금액 * 공제율 : 간편장부기장시 5%, 복식장부기장시 20% (c) 공제한도 : 100 만원 * 간편장부대상자의범위는 80 페이지를참조하시기바랍니다.

147 Part Ⅱ Outline of Individual Income Tax System 147 Tax credit for wage and salary income The following amounts shall be credited against global income tax on wage and salary income. Where the amount of credit over 500,000 won, the credit is limited to 500,000 won. Tax Credit for Wage & Salary Income Total tax Up to 500,000 won More than 500,000 won Amount of tax credit 55% of total tax 275,000 won + 30% of amount over 500,000 won Tax credit for bookkeeping (a) Eligibility Taxpayers who calculated their revenue income according to the books and records they kept as a qualified taxpayer* to use simplified bookkeeping regime (b) Deducted tax amount Deducted tax amount = calculated tax amount amount of recorded & filed income amount of global income deduction rate* * Deduction rate : 5% when using simplified bookkeeping regime 20% when using double entry bookkeeping regime (c) Maximum deduction amount: 1 million won * Refer to page 81 for eligibility for simplified bookkeeping.

148 148 제 2 편소득세신고및납부개요 종합소득세의신고와납부 1. 종합소득세신고 General 1994년세법개정으로 1995년귀속분부터소득세가정부부과결정방식에서신고납부방식으로바뀌어납세자는소득세신고기한까지스스로소득세를신고하고납부할의무가있습니다. 종합소득세중간예납종합소득이있는거주자는소득세중간예납의무가있으며중간예납세액을매년 11월 30일까지납부하여야합니다. 중간예납세액은전년도종합소득에대한소득세로서납부하였거나납부할세액 ( 중간예납기준액 ) 의 1/2에상당하는금액입니다. 전년도종합소득에대한소득세로서납부하였거나납부할세액 이란전년도의중간예납세액과확정신고시자진납부세액과가산세를합산한금액을의미합니다. 종합소득세확정신고과세표준확정신고종합소득금액이있는거주자는그종합소득과세표준을당해연도의다음연도 5월 1일부터 5월 31일까지납세지관할세무서장에게신고하여야합니다. 확정신고를하여야할거주자가주소또는거소의국외이전을위하여출국하는경우에는출국일이속하는과세기간의과세표준을출국일전일까지신고하여야합니다. 첨부서류종합소득세신고시신고서와다음의서류들을첨부하여제출해야합니다. 기본공제등의대상임을증명하는서류 총수입금액과필요경비의계산에필요한서류 사업소득금액을장부와증빙서류에의하여계산하는경우에는대차대조표, 손익계산서, 합계잔액시산표와조정계산서및기타증빙서류들

149 Part Ⅱ Outline of Individual Income Tax System 149 Return and Payment 1. Tax Return General Under the 1994 tax reform, the individual income tax assessment system was revised into a self-assessment system under which each taxpayer is required to file a return and pay the proper amount of tax by the due date as prescribed by the individual income tax act. The individual income tax assessment system has been applied to the income attributable to year 1995 and after. Interim prepayment for global income A resident with global income is subject to pay interim prepayment, an amount equivalent to half of the global income tax amount paid or payable in the preceding year, by the end of November. The income tax amount paid or payable in the preceding year is the aggregate of the tax amount payable for interim prepayment in the preceding year, the tax amount finally payable and the amount of penalty taxed. Final return and payment Return on tax base A resident who has global income in the taxable period is required to file a return to the competent district tax office in the place of tax payment within the period from May 1 to May 31 in the following the year concerned. If the resident leaves Korea, moving his/her domicile or address overseas, he/she is required to file a return on the tax base for the taxable period in which the date of departure is included by the day before the departure. Documentation Tax returns are required to be accompanied by the following documents Documents certifying a person eligible for personal deductions Documents necessary to calculated the gross income and necessary expenses In the case of persons who have business income, a balance sheet, an income statement, a trial balance, and other required documents

150 150 제 2 편소득세신고및납부개요 소득세법시행령제208조 5항에의한요건에미달하는규모의사업자는간편장부소득금액계산서 비과세및감면소득과관련된서류종합소득과세표준확정신고예외자아래에해당하는거주자는당해소득에대한과세표준확정신고를안할수있습니다. 1) 근로소득만있는자 2) 퇴직소득만있는자 3) 근로소득및퇴직소득만있는자 4) 연말정산대상사업소득만있는자 직전년도수입금액이 7,500만원미만 ( 간편장부대상자 ) 인보험모집인또는방문판매원으로서, 보험모집또는방문판매로서발생하는사업소득만있는자 5) 분리과세이자소득 분리과세배당소득 분리과세기타소득만있는자 6) 국외에있는비거주자및외국법인등으로부터지급받는근로소득또는퇴직소득이있는자로서납세조합이근로소득세액의연말정산예에의한원천징수에따라소득세를납부한자 2. 납부 종합소득세의납부종합소득세확정신고를한거주자는다음과같이열거된아래의항목을종합소득세산출세액에서공제한금액을종합소득세신고기한까지납부하여야합니다. 세액공제, 중간예납세액, 수시부과납부세액, 원천징수납부세액등거주자의종합소득세납부할세액이다음과같이 1천만원을초과하는때에는납부기한경과후 2개월이내에분납할수있습니다. 납부할세액이 2천만원이하인경우에는 1천만원을초과하는금액을분할납부 납부할세액이 2천만원초과인경우에는납부세액의 50% 를분할납부

151 Part Ⅱ Outline of Individual Income Tax System 151 The simplified income account statement of taxpayers whose size of business is below a certain level as specified in 2085 of the Enforcement Decree of the Income Tax Act Particulars of tax free reserves Residents not liable for submitting final returns - The following residents are not liable to submit final returns 1) A resident who has only wage and salary income 2) A resident who has only retirement income 3) A resident who has only both 1) and 2) 4) A resident who has only business income subject to year-end tax settlement * Insurance solicitors and insurance salespersons having only business income, whose income is less than 75million won in the preceeding year, and who are subject to simplified bookkeeping 5) A resident who has only interest income subject to separate taxation, dividend income subject to separate taxation, other income subject to separate taxation 6) A resident who receives wage/salary income or retirement income from an overseas non-resident or foreign corporation and has paid income tax through a taxpayer association 2. Tax Payments Payment of individual income tax A resident who has submitted a tax return shall pay an amount remaining after deducting the amount enumerated below from the calculated tax amount of global income, retirement income or capital gains for each taxable period within the return period - Tax credit amount, Interim prepayment, Tax paid for occasional assessment, Tax withheld at source, Tax paid through a taxpayers association, etc. A resident with tax liability exceeding 10 million won, tax, as described below, may pay tax accrued in installments within 2 months from the closing day of the payment period. - If the tax amount is 20 million won or less; the excess over 10 million won - If the tax amount exceeds 20 million won: less than half of the tax amount payable

152 152 제 2 편소득세신고및납부개요 농어촌특별세의신고납부납세의무자 조세특례제한법에의하여종합소득세의비과세 세액면제 세액감면 세액공제또는소득공제를받는경우에는농어촌특별세를납부하여야합니다. 과세표준과세율 농어촌특별세는종합소득세를과세표준으로하여부과되는부가세입니다. 농어촌특별세의과세표준은조세특례제한법에의하여감면등을받는소득세의감면세액입니다. 농어촌특별세의세율은다음과같습니다. 과세표준과세율과세표준세율비고 감면등을받는소득세의감면세액 20% 감면받은 이자 배당소득에 대한 소득세의 감면세액 10% 외국인기술자세액감면등예외가있음 농어촌특별세의신고 납부 농어촌특별세는종합소득세와함께신고 납부합니다. 지방소득세신고납부납세의무자 - 지방소득세의납세의무자는소득세의납세의무가있는개인입니다. 과세표준 - 지방소득세는소득세의부가세이며, 지방소득세의과세표준은납부하여야하는소득세액 ( 의무불이행가산세포함 ) 입니다. 세율 - 세율은소득세의 10% 입니다. 지방소득세의신고와납부 - 종합소득세에부가되는지방소득세는종합소득세와함께주소지관할세무서장에게신고하고납부는지방자치단체의세금이므로소득세와별도로납부하여야합니다.

153 Part Ⅱ Outline of Individual Income Tax System 153 Payment of special tax for rural development(strd) Taxpayer - An individual whose tax liability is reduced under the Restriction of Special Taxation Act, Local Tax Act. Tax Base and Tax Rates - Basically, Special Tax for Rural Development is a surtax levied on the amount of exemption of individual income tax. The tax base of STRD is the exempted amount of the above mentioned taxes, where the exemptions are stipulated in the Restriction of Special Taxation Act etc. Key tax rates are as follows : Tax Base and Rates Tax Base Tax Rate Reference Exemptions of individual income tax, corporation tax etc. Reduction of eligible interest from savings account 20% 10% Except for tax reduction for development technology, public project, etc. Return and Payment - STRD is filed and paid at the same time global income return (tax) is filed (paid). Payment of local income tax Taxpayer - Individuals liable to the payment of income tax Tax Base - amount of income tax, which means local income tax is a surtax assessed on the basis of income tax. Tax Rates - 10% of income tax Return and Payment - In cases where local income tax is filed by a taxpayer, he/she shall file a return and pay the computed tax.

154 154 제 2 편소득세신고및납부개요 신용카드를이용한국세의납부납부대상세목 개인및법인이부담하는모든국세납부한도 - 세목별로신고세액또는고지세액 500만원까지납부가가능합니다. 신용카드를이용한국세납부방법 - 세무서 신용카드회사를통하여납부가가능합니다. - 인터넷 ( 을이용하여납부가가능합니다. - 국세신용카드납부대행수수료 (1.2%) 는납세자가부담하여야합니다. 납세조합 납세조합의조직 - 국외에있는비거주자및외국법인등으로부터지급받는근로소득이있는자, 농 축 수산물판매업자, 노점상인은국세납부를목적으로납세조합을조직할수있습니다. 납세조합의징수의무 - 납세조합은그조합원으로부터매월소득세를징수하여야합니다. 세액의납부 - 납세조합은징수한매월분의당해소득세를징수일이속하는달의다음달 10 일까지납세조합관할세무서에납부하여야합니다. 납세조합세액공제 10% 납세조합불납가산세 5%

155 Part Ⅱ Outline of Individual Income Tax System 155 Tax Payment using credit cards Eligible tax items - All all national tax items which individual or corporate taxpayers pay Maximum limit - Up to 5 million won for the amount of tax notified or tax filed per tax item How to pay tax with credit cards - Through tax office, credit card company - Through internet ( % of credit card fees are to be paid by taxpayers Taxpayer Associations Organization - Resident who receive wage/salary income or retirement income from an overseas non-resident or foreign corporation, sellers of agricultural and livestock products, and vendors may organize a taxpayer association for the purpose of tax payment. Obligation to collect tax - A taxpayer association shall collect income tax from its members each month. Payment of tax - Income tax collected by a taxpayer association for each month will be paid by the 10th of the following month. Tax credit for payment of tax by taxpayer associations 10% Penalty tax for non-payment by taxpayer associations 5%

156 156 제 2 편소득세신고및납부개요 성실중소사업자의종합소득세 1. 성실납세방식의적용수입금액이일정금액이하이면서거래내역이투명하게노출되고복식부기에따라성실하게장부를기록하는거주자 ( 성실중소사업자 ) 가납세지관할세무서장에게신청을하여승인을얻은경우세액계산방법을단순화 표준화한성실납세방식으로과세기간의종합소득에대한과세표준과세액을계산하여신고 납부할수있습니다. 2. 성실중소사업자아래의 1), 2), 3) 의요건을모두갖춘사업자가성실중소사업자에해당합니다. 1) 적용받고자하는과세기간의수입금액이다음의업종별기준수입금액이하인사업자업종기준수입금액 1. 농업및임업, 어업, 광업, 도매업및소매업, 부동산매매업, 기타제2호및제3호에해당하지아니하는업 2. 제조업, 숙박및음식점업, 전기 가스및수도사업, 건설업, 운수업, 통신업, 금융및보험업 3. 부동산임대업, 사업서비스업, 교육서비스업, 보건및사회복지사업, 오락 문화및운동관련서비스업과기타공공 수리및개인서비스업, 가사서비스업 6 억원 3 억원 1 억 5 천만원 2) 소득세법제87조의 2 제 1항제 2호에해당하는사업자로서복식장부를성실하게기록하는사업자 3) 적용받으려는과세기간의종료일로부터 2개월이내에납세지관할세무서장에게성실납세방식적용신청서를제출하여승인통지를받은사업자

157 Part Ⅱ Outline of Individual Income Tax System 157 Global Income Tax of compliant SMEs 1. Application of simplified method for tax calculation If an SME whose revenue income amounts to a certain level or less and who records its transactions transparently and uses double bookkeeping regime in a compliant manner applies and gets an approval for simplified tax calculation methods from the competent district tax office, the SME can decide its tax base and calculate tax payment due for its global income tax incurred during the taxation period according to a simplified and standardized tax calculation methods. 2. Eligibility of compliant SMEs Compliant taxpayers are those corporate taxpayers who meet all the criteria specified below. 1) taxpayers whose applicable revenue income of the taxation period is equal to or less than the benchmark revenue below Industry 1. Farming and forestry, fishing, mining, wholesale and retail trade, real estate brokerage and industries that do not fall under 2 and 3 2. Manufacturing, lodging and food service, electronics, gas, watersupply, construction, transport, telecommunication, financial service and insurance 3. Real estate rental, business services, education services, health and social welfare, entertainment culture sports services, public services, repairing services, personal services and household services Threshold 600 million won 300 million won 150 million won 2) taxpayers who meet the requirement specified in the Article 87-2(1)➁ of the Income Tax Act and conduct bookkeeping by double entry 3) taxpayers who submitted an application form to the competent district tax office for using the simplified methods of tax calculation within 2 months from the end date of the applicable taxation period and got an approval

158 158 제 2 편소득세신고및납부개요 3. 성실중소사업자의과세표준계산특례성실중소사업자에대한과세표준계산시다음과같은특례가적용됩니다. - 감가상각비계산특례 : 내용연수 5년 ( 건축물은 20년 ) 을적용하며, 정액법으로상각합니다. - 기부금필요경비산입한도특례 : 수입금액의 1% 를초과하는기부금은필요경비에산입하지않습니다. 단, 비지정기부금은전액필요경비불산입합니다. - 접대비필요경비산입한도특례 : 과세기간에지출한접대비중 1,900만원을초과하는금액은필요경비에산입하지않습니다. - 퇴직급여충당금필요경비산입한도특례 : 필요경비에산입하는퇴직급여충당금의누계액은해당과세기간의종료일현재재직하는종업원의총급여액의 20% 를한도로합니다. - 조세특례제한법상소득공제는적용이배제됩니다. 4. 성실중소사업자의세액계산특례성실중소사업자의소득세는산출세액에서표준공제와수입금액증가세액공제를공제한금액으로합니다. - 표준세액공제 : 중소기업특별세액감면대상업종을영위하는성실중소사업자에대해서는산출세액의 25%( 수도권은 15%) 를세액공제합니다. - 수입금액증가세액공제 : 해당과세기간의신고수입금액이직전과세기간의수입금액의 115% 를초과하는경우일정금액을산출세액에서공제합니다. - 조세특례제한법상세액공제는적용이배제됩니다. 성실납세방식을적용받기전에공제받지못한세액공제이월공제액은소멸한것으로봅니다.

159 Part Ⅱ Outline of Individual Income Tax System Special tax treatment in calculating tax base Compliant corporate taxpayers of SMEs are eligible for following special tax treatments in calculating tax base. - Simplified calculation of depreciation expense: depreciating only with fixed amount method and applying 5 years of durable years (20 years for buildings) - Contribution limit : 1% of revenue. The excess is not eligible for carried forward tax credit. - Entertainment expense limit: 19 million won - Accumulative limit of allowance for retirement: 20% of the total wage and salary income of a worker - Income deduction under the Restriction of Special Taxation Act is not applied here. 4. Special tax treatment for tax credits The amount of income tax for compliant corporate taxpayers of SMEs is the calculated amount upon applying the standard tax credit and tax credits for increased revenue. - Standard tax credits: providing tax credits of 25% of calculated tax amount to taxpayers running businesses eligible for the special tax reduction and exemption for SMEs (15% for taxpayers in the metropolitan area) - Tax credits for increased revenue : providing tax credits for the revenue that exceeds 115% of the income year on year - Tax credits and tax reduction & exemption under the Restriction of the Special Taxation Act are not applied here. If there are some tax credits carried forward to the next year before a taxpayer got an approval to use simplified tax calculation methods, the carried forward tax credits are deemed as terminated.

160 160 제 2 편소득세신고및납부개요 과세표준의결정과징수 소득세의납세의무는납세의무자의신고에의하여확정됩니다. 그러나납세의무자가신고를하지아니한경우또는신고내용에오류가있는경우에는정부에서과세표준과세액을확정하게됩니다. 1. 과세표준과세액의결정및경정정부가과세표준과세액을결정하는경우에는장부와신고서기타증빙서류를근거로실지조사결정하여야합니다. 다만, 장부등으로소득금액을결정할수없는때에는추계조사결정할수있습니다. 과세표준과세액의결정은과세표준확정신고기일로부터 1년이내에완료하여야합니다. 다만, 국세청장이조사기간을따로정하거나부득이한사유로인하여국세청장의승인을얻는경우에는예외로합니다. 2. 과세표준과세액의통지 과세관청이거주자의과세표준과세액을결정또는경정한때에는과세표준과세율등필요한사항을당해거주자에게서면으로통지하여야합니다. 3. 세액의징수거주자가과세표준확정신고에의하여당해연도의소득세로납부하여야할세액의전부또는일부를납부하지아니한때에는납세지관할세무서장은그미납된부분의소득세액을납부기한경과일로부터 3월이내에징수합니다. 납세지관할세무서장은징수하거나납부된거주자의당해연도의소득세액이결정또는경정한소득세액에미달하는때에는그미달세액을징수합니다. 4. 소액부징수소득세납부세액이다음의금액에미달하는경우에는당해소득세를징수하지않습니다. - 원천징수세액 ( 이자에대한원천징수세액제외 ) : 1,000원 - 중간예납세액 : 200,000원

161 Part Ⅱ Outline of Individual Income Tax System 161 Assessment and Collection The income tax is to be self-assessed and filed by the taxpayer. However, the government will correct the tax base and the tax amount if there are any omissions or errors in the returned file, or if the taxpayer has not submitted the payment statements or the aggregate summary of accounting statements in whole or in part. 1. Determination and Correction of Tax Base and Tax Amount In cases where the government determines or corrects the tax base and the tax amount payable by a taxpayer, the tax base and the tax amount must be determined or corrected based on documentary evidences such as books or the final return with attachments thereto, or by a field audit. If documentary evidences are not available, there can be determination by estimate. In cases where the government determines or corrects the tax base and the tax amount payable by a taxpayer, the tax base and the tax amount must be determined or corrected according to the law based on the final return and attachments thereto, or by a field audit. Determination on no-filer must be completed within a year from the filing due date except in cases such that the Commissioner allows an extension of time for special investigation, or approves a late determination based on extenuating circumstances. 2. Notice on Tax Base and Tax Payable If the tax authorities determine or adjust a tax base or a tax amount, the tax authorities shall notify the concerned resident the tax rates and/or any other necessary information in writing. 3. Collection of Tax If a taxpayer does not pay the full tax amount for the year in question, the government will endeavor to collect the unpaid tax amount within three months after the due date of payment. When the income tax amount paid by the taxpayer is less than that determined by the government, the unpaid amount of tax will be collected. 4. Minimum Taxable Floor If the amount of income tax payable is less than the following amount, income tax is waived. - Withholding tax(excluding tax of interest income) : 1,000 won - Interim prepayment tax : 200,000 won

162 162 제 2 편소득세신고및납부개요 원천징수 1. 원천징수대상소득국내에서거주자나비거주자에게다음중하나에해당하는소득을지급하는자는그거주자나비거주자에대한소득세를원천징수하고원천징수일이속하는달의다음달 10일까지관할세무서에납부하여야합니다. 1) 이자소득 2) 배당소득 3) 소득세법시행령제184조에의한사업소득 4) 근로소득 * 다만외국기관, 우리나라에주둔하는국제연합군, 국외에있는비거주자또는외국법인으로부터지급받는근로소득은제외함 5) 연금소득 6) 기타소득 7) 퇴직소득 직전연도의상시고용인원이 20명이하인원천징수의무자로서관할세무서장으로부터승인을얻은경우에는원천징수일이속하는반기의마지막달의다음달 10일까지원천징수세액을납부할수있습니다. 2. 원천징수세율 이자소득 14% ( 비영업대금의이익 : 25%) 14% 배당소득 소득세법제 17 조제 1 항제 6 호의 3 에따른출자공동사업자의배당소득 : 25%

163 Part Ⅱ Outline of Individual Income Tax System 163 Tax Withholding 1. Obligation of Tax Withholding A person who pays one of the following income categories to residents or non-residents is required to withhold income tax thereof and pay it to the competent tax office by the 10th of the following month. 1) Interest income 2) Dividend income 3) Business profits prescribed by 184 of the Enforcement Decree of the Income Tax Act, 4) Wage & Salary income * Wage/salary income received from a foreign organization, the UN forces residing in Korea, overseas non-residents, or foreign corporation is excluded. 5) Pension income 6) Other income 7) Retirement income However, a businessman who has not more than 20 employees on average at the end of every month of the preceding year may pay taxes withheld to the government by the tenth day of the following month each half-year, after obtaining the approval of the head of the tax office concerned. 2. Rates of Withholding Interest income 14% Interest from non-commercial loans : 25% Dividend income 14% Dividend income paid to co-investors as specified in of the Income Tax Act: 25%

164 164 제 2 편소득세신고및납부개요 사업소득 부가가치세법에서규정하는면세사업으로의료보건용역이나인적용역에서발생하는사업소득 : 3% 근로소득 간이세액표에의하여계산된금액을매월급여지급시원천징수 퇴직소득 종합소득기본세율 연금소득 국민연금, 공무원연금등 : 종합소득기본세율 퇴직연금, 개인연금 : 5% 20% 기타소득

165 Part Ⅱ Outline of Individual Income Tax System 165 Business income VAT-exempt business income from personal services and medical or health services : 3% of total revenue Wage & salary income Monthly Tax Withholding : If wage or salary is paid monthly, the tax amount to be withheld is calculated by the "Simplified Tax Table" attached at the end of the Income Tax Act. Retirement income The basic tax rates applicable to global income Pension income National pension, government employee pension : basic tax rates (identical to wage and salary income tax) Retirement pension, private pension: 5% 20% Other income

166 166 제 2 편소득세신고및납부개요 가산세 1. 신고불성실가산세과세표준확정신고의무가있는거주자가신고기한내에신고를하지않거나미달하게소득금액을신고한경우에는다음과같이계산된가산세가부과됩니다. (1) 무신고가산세 : 둘중에큰금액 - 산출세액 20% - 수입금액 0.07% (2) 과소신고가산세 - 산출세액 10% (3) 부당하게무신고또는과소신고한경우 : 둘중에큰금액 - 산출세액 40% - 수입금액 0.14% 2. 납부불성실가산세납부할세액을납부기한내에납부하지아니하거나미달하게납부한때에는납부하지아니한세액또는미달한세액에납부기한의다음날부터자진납부일까지의기간 1일당 0.03% 를곱한금액을가산세로서부과합니다. 3. 원천징수납부불성실가산세원천징수의무자가징수하였거나징수하여야할세액을그기한내에납부하지않았거나미달하게납부한때에는아래의 (1) 또는 (2) 중큰금액이가산세로서부과됩니다. (1) 과소 무납부세액 0.03% 미납일수 ( 과소 무납부세액의 10% 한도 ) (2) 과소 무납부세액 5%

167 Part Ⅱ Outline of Individual Income Tax System 167 Tax Penalties 1. Penalty on Failure to File Returns If a resident either fails to file a tax return or under-reports income, penalties shall be charged at the following rates: (1) Failure to file: the larger of the two - Calculated Tax 20% - Gross Revenue 0.07% (2) Under-reporting - Calculated Tax 10% (3) Willful failure to file or willful under-reporting, the larger of the two - Calculated Tax 40% - Gross Revenue 0.14% 2. Penalty on Non-payment or Underpayment of Tax When the income tax payable with the final return has not been paid in full, a penalty in the amount of 0.03% of the amount shall be added to the amount of the tax due, for each day the amount remains unpaid. 3. Penalty Tax on Failures to Withhold Tax If withholding agent fails to withhold tax at source or fails to pay the government tax withheld within the payment period, the larger of either (1) or (2) shall be imposes as penalty. (1) An amount of unpaid tax that multiplies 0.03% by the number of unpaid days (limited to 10% of unpaid tax) (2) An amount equivalent to 5% of unpaid tax.

168 168 제 2 편소득세신고및납부개요 4. 지급명세서보고불성실가산세지급명세서를제출하여야할자가해당지급명세서를기한내에제출하지않았거나제출된지급명세서가불분명한경우에해당하는때에는그제출하지아니한지급금액또는불분명한지급금액의 2% 에상당하는금액을가산세로납부하여야합니다. 그러나지급명세서제출기한경과후 1월이내에제출하는경우에는 1% 에상당하는금액을가산세로합니다. 5. 무기장가산세소규모사업자를제외한사업자가장부를비치 기장하지않거나비치 기장한장부에의한소득금액이기장하여야할금액에미달한때에는다음과같이계산된금액을가산세로서부과합니다. 무기장가산세 = 산출세액 무 ( 미달 ) 기장소득금액 / 종합소득금액 20% 6. 사업용계좌미사용가산세복식부기의무자가사업용계좌를기한내에개설 신고하지아니하였거나미사용한경우에는다음과같이계산한금액중큰금액이가산세로부과됩니다. - 사업용계좌미개설 미신고가산세 : 수입금액의 0.2% 와사업용계좌미사용거래금액합계액의 0.2% 중큰금액 - 사업용계좌미사용가산세 : 사업용계좌를사용하지아니한금액의 0.2%

169 Part Ⅱ Outline of Individual Income Tax System Penalty Tax on Failures to Report Withholding Payment Records If withholding agent fails to submit a payment record within the reporting period or if the reported facts concerning payment are found to be unclear, a penalty in the amount of 2% of the payment due shall be charged. However, a penalty in the amount of 1% of payment due shall be charged, if the withholding agent submits the withholding payment record within 1 month after the due date. 5. Penalty Tax on Failures to Maintain Adequate Books and Records If a business taxpayer fails to maintain proper books and records or under-records income amounts, such taxpayer shall be subject to penalty tax by the calculation below. Penalty tax on failure to maintain adequate books and records = Calculated tax amount omitted(under-recorded)amount/gross income amount 20% 6. Penalty Tax on Failure to use Business Purpose Bank Account If taxpayers subject to double bookkeeping regime do not open, declare or use business purpose bank accounts within the due date, penalty taxes should be applied as follows. - Penalty tax on failure to open/register : the bigger of 0.2% of gross revenue and 0.2% of unused amount - Penalty Tax on failure to use: unused amount 0.2%

170 170 제 2 편소득세신고및납부개요 장부의비치 기장과지급명세서 1. 장부의비치 기장의무사업자는당해소득금액을계산할수있도록증빙서류등을비치하고그사업에관한거래내역을기록할의무가있습니다. 그러한장부와증빙서류등은그사업에관한모든거래사실이객관적으로파악될수있도록자세하게기록및관리되어야합니다. 2. 지급명세서의제출 지급명세서제출대상소득다음의소득금액또는수입금액을지급하는자는지급명세서를제출하여야합니다. 이자소득 배당소득 원천징수대상사업소득 근로소득또는퇴직소득 연금소득 기타소득 비거주자에게지급된국내원천소득 지급명세서의제출기한지급명세서는그지급일이속하는연도의다음연도 2월말일까지제출하여야합니다. 다만, 근로소득을지급하는경우에는그지급일이속하는연도의다음연도 3월 10일까지제출하여야하고, 일용근로자의근로소득은그지급일이속하는분기의마지막달의다음달말일까지제출하여야합니다. 원천징수의무자가휴업또는폐업하는경우에는휴업일또는폐업일이속하는달의다음다음달의말일까지제출하여야합니다.

171 Part Ⅱ Outline of Individual Income Tax System 171 Bookkeeping and Submitting payment records 1. Bookkeeping A taxpayer conducting a business shall maintain books and records adequate to support the computation of the amount of taxable income. Such books and records shall be of sufficient detail to allow an inspector to understand the relevant facts of all transactions conducted by the business. 2. Submitting payment records Payment records Persons who pay the following must submit payment records to the tax authorities. - Interest - Dividends - Amount withheld from a business - Wages, salaries, and retirement pay - Pension - Other amounts representing income to the recipient - Domestic source income paid to non-residents Submitting payment records Withholding agents must submit payment records by the end of February of the year following the year in which the payments were made (for wage & salary income by the 10th of March of the following year; for daily workers' earned income by the end of following month of the quarter year in which the income is paid; and in case of withholding agents' business suspension or closedown by the end of the third month from the month in which the date of business suspension or closedown belongs).

172 제 3 편 비거주자의소득세신고및납부개요

173 Individual Income Tax System for Non-resident Part Ⅲ

174 174 제 3 편비거주자의소득세신고및납부개요 비거주자의납세의무 1. 개요비거주자는한국내에서발생하는원천에대하여만소득세납세의무가있습니다. 비거주자에대한소득세의과세방법은종합과세와분리과세의 2가지방법으로구분됩니다. - 국내사업장이있는비거주자의국내원천소득이그국내사업장과실질적으로관련되거나그국내사업장에귀속되는소득과부동산임대소득이있는비거주자에대하여는종합과세방식으로소득세를과세합니다. 퇴직소득과양도소득이있는비거주자에대하여는거주자와동일한방법으로분류과세합니다. - 국내사업장이없고부동산임대소득이없는비거주자에대하여는국내원천소득의소득별로분리과세방식 ( 원천징수 ) 으로소득세를부과합니다. - 국내사업장이없고인적용역소득이있는비거주자는소득세를종합과세방식으로신고납부할수있습니다. 비거주자의납세지는국내사업장의소재지로합니다. 한편, 국내사업장이없는비거주자의납세지는국내원천소득이발생하는장소의소재지로합니다. 2. 국내원천소득 이자소득다음의소득으로서비거주자의이자소득은국내원천소득으로봅니다. - 국가 지방자치단체 거주자 내국법인 외국법인의국내사업장또는비거주자의국내사업장으로부터지급받는이자 -외국법인또는비거주자로부터지급받는소득으로서당해소득을지급하는외국법인또는비거주자의국내사업장과실질적으로관련하여그국내사업장의소득금액계산에있어손금또는필요경비에산입되는이자다만, 거주자또는내국법인의국외사업장을위하여그국외사업장이직접차용한차입금의이자는국내원천소득으로보지않습니다.

175 Part Ⅲ Individual Income Tax System for Non-resident 175 Taxation on Non-resident 1. General A non-resident is liable to tax on income derived from sources within Korea. Two methods of taxation are applied: global taxation and separate taxation. - Global taxation is applied to non-resident taxpayers who have a place of business in Korea and whose domestic source income is related with the place of business or those with income from real estate located in Korea. Non-residents having retirement income and capital gains are subject to separate taxation in an identical way as it applies to residents. - Non-residents who do not have a place of business in Korea and do not have income from real estate located in Korea are subject to separate taxation (withholding) according to the type of Korean-source income. - Non-residents who do not have a domestic place of business but have income for personal services can file and pay their income tax in the way of global taxation. A non-resident's tax address is the domestic business place. In the case of a non-resident who has no domestic business place, its tax address will be the place where such income is derived. 2. Income from Domestic Sources Interest Income The following interest income of non-residents is treated as Korean-source income - interest paid by the national or local government, a resident, a domestic corporation of Korea, a foreign corporation's PE in Korea, or a non-resident's PE in Korea - interest received from a foreign corporation or a non-resident, where a PE of the concerned party includes the interest paid in computing taxable income as deductible expenses related to its operation However, interest paid on funds borrowed directly by a Korean resident's permanent establishment (PE) in a foreign country or by a Korean corporation for its business outside Korea shall not be considered as domestic source income.

176 176 제 3 편비거주자의소득세신고및납부개요 배당소득 - 내국법인또는법인으로보는단체기타국내로부터받는소득세법제17조제 1항각호 (6호제외 ) 에따른배당소득 - 국제조세조정에관한법률제 9조및동법제14조에따라배당으로처분된금액 부동산임대소득국내에있는부동산및부동산상의권리, 국내에서취득한광업권 조광권등의양도 임대기타운영으로인하여발생하는소득 ( 양도소득이과세되는것은제외 ) 선박 항공기등의임대소득거주자 내국법인또는외국법인의국내사업장이나비거주자의국내사업장에선박 항공기 등록된자동차나건설기계등을임대함으로인하여발생하는소득 사업소득비거주자가국내에서경영하는사업에서발생하는소득으로소득세법시행령제 179조제2항에의한소득과조세조약에따라국내원천소득으로과세할수있는소득을포함하되, 인적용역소득은제외 인적용역소득국내에서다음의인적용역을제공함으로인하여발생하는소득 - 변호사 공인회계사 세무사 건축사 측량사 변리사기타이와유사한전문직업인이제공하는소득 - 과학기술 경영관리기타분야에관한전문적인지식또는특별한기능을가진자가당해지식또는기능을활용하여제공하는용역 - 직업운동가가제공하는용역 - 배우, 음악가, 기타연예인이제공하는용역

177 Part Ⅲ Individual Income Tax System for Non-resident 177 Dividend income - Dividend from entities treated as domestic corporations or corporations and dividend distributed from Korean sources as prescribed by Article 17 (1)* of the Income Tax Law. * However, does not include Article 17(1)6 - Amount treated as dividends under Articles 9 and 14 of the Adjustment of International Taxes Act. Real estate income Income arising from the transfer of a lease, or any other interest from real estate located in Korea, including titles to the real estate, rights related to real estate, mining rights, or quarrying rights located in Korea, excluding income subject to capital gains tax Lease income of vessels, aircraft, etc. Income arising from the lease of vessels, aircraft, registered automobiles, heavy equipment, etc. to residents, domestic corporations, or the Korean places of business of non-residents and foreign corporations Business income Income arising from a non-resident's operation of business in Korea, if the income is domestic source income which falls under the Article 179 (2) of the Enforcement Degree of Income Tax Act (excluding personal services income). Personal service income An amount receivables as payment for furnishing in Korea of personal services such as: - services provided by lawyers, certified public accountants, licensed tax accountants, certified architects, public surveyors, patent lawyers, and others in liberal professions - services rendered by persons having expert knowledge or special skills in science, technology, business management, or other fields involving the utilization of such knowledge or skills - services provided by professional athletes - services provided by actors, musicians, or other public entertainers

178 178 제 3 편비거주자의소득세신고및납부개요 근로소득과퇴직소득 국내에서고용관계에의해근로제공에대한대가로지급받는급여 연금 퇴직급여 수당 상여 기타이와유사한성질의수입금액 양도소득 국내에소재하는토지또는건물, 부동산에관한권리등의양도로인하여발생한소득 사용료소득다음중어느하나에해당하는권리 자산또는정보를국내에서사용하거나그대가를국내에서지급하는경우의당해대가및그권리등의양도로인하여발생하는소득 학술또는예술상의저작물 ( 영화필름을포함 ) 의저작권, 특허권, 상표권, 디자인, 모형, 도면이나비밀의공식또는공정, 라디오와텔레비전방송용필름및테이프기타이와유사한자산이나권리 산업상 상업상또는과학상의지식, 경험에관한정보또는노하우 유가증권양도소득내국법인및외국법인의국내사업장이발행한주식 출자증권과기타의유가증권 ( 비상장된부동산주식등제외 ) 의양도로인하여발생하는소득증권시장에상장된외국법인이발행한주식또는출자지분의양도로인하여발생하는소득

179 Part Ⅲ Individual Income Tax System for Non-resident 179 Wage and salary income including pension or severance pay Wage/salary, pension, retirement payment, allowances, bonus, and other similar kinds that correspond to labor performed in Korea Capital gains Gains derived from the transfer of land or buildings and title to real estate located in Korea Royalties Consideration receivable for the use of the following assets or technical information within Korea, or for the right to use such assets or technical information, and income arising from the transfer of said assets or technical information. - Copyrights on academic or artistic works (including motion pictures), patent rights, trademark rights, designs, models, drawings, secret formulae or processes, films and tapes for radio and television broadcasting, and any other similar assets or rights - Industrial, commercial, or scientific knowledge, experience, or skill Capital Gains from securities transfer Gains arising from the transfer of investment securities or shares invested in a domestic corporation or other securities issued by a domestic corporation or the domestic business place of a foreign corporation. (Excluding non-listed real estate stocks, etc.) Gains arising from the transfer of shares or investment securities issued by a foreign listed corporation

180 180 제 3 편비거주자의소득세신고및납부개요 기타소득 기타소득은다음과같습니다. - 국내에있는부동산및그밖의자산또는국내에서경영하는사업과관련하여받은보험금, 보상금또는손해배상금 - 국내에서지급하는상금, 현상금, 포상금이나그밖에이에준하는소득 - 국내에서발견된매장물로인한소득 - 국내법에따른면허 허가또는그밖에이와유사한처분에따라설정된권리와그밖에부동산외의국내자산을양도함으로써생기는소득 - 국내에서발행된복권, 경품권또는그밖의추첨권에당첨되어받는당첨금품과승마투표권, 승자투표권, 소싸움경기투표권, 체육진흥투표권의구매자가받는환급금, 슬롯머신등을이용하는행위에참가하여받는당첨금품 - 법인세법에따라기타소득으로처분된금액 -상기이외에국내에서하는사업이나국내에서제공하는인적용역또는국내에있는자산과관련하여받은경제적이익으로인한소득 ( 국가또는특별한법률에따라설립된금융회사등이발행한외화표시채권의상환에따라받은금액이그외화표시채권의발행가액을초과하는경우에는그차액을포함하지아니한다 ) 또는이와유사한소득으로서대통령령으로정하는소득

181 Part Ⅲ Individual Income Tax System for Non-resident 181 Other income Other income are as follows : - Insurance money, compensation money, or compensation for damages received in connection with real estate or other assets located in Korea, or those related to businesses conducted in Korea - Money, goods, or other economic benefits received as a prize from contests held in Korea - Income from sale of treasure found within Korea - Income from the assignment of rights established by license, permission, or other similar disposition within Korea under the Korean law, or from the transfer of property located in Korea at the time of transfer, other than real estate - Money or goods received as a prize in a lottery, drawing, or any other contest, the purse payable to the buyer of a winning race ticket, and money or goods received by winning at the slot machine - Deemed other income prescribed in the Corporate Tax Act - Income other than those described above, arising from a business operated in Korea or the provision of personal services in Korea; in addition, this subparagraph includes economic benefits received in connection with assets in Korea (Note that if the amount received from the redemption of bonds issued by the government or banks established under the laws of Korea in a foreign currency exceeds the face value of such bonds in foreign currency, the balance in value shall not be included under this section.)

182 182 제 3 편비거주자의소득세신고및납부개요 3. 국내사업장 국내사업장의범위비거주자가국내에다음과같은고정된사업장소를가지고있는경우에는국내에사업장이있는것으로봅니다. - 지점 사무소또는영업소 - 상점기타고정된판매장소 - 작업장, 공장, 창고 - 6개월을초과하여존속하는건축장소, 건설 조립 설치공사의현장또는이와관련된감독활동을수행하는장소 - 고용인을통하여용역을제공하는장소로서다음어느하나에해당하는장소 용역이계속제공되는 12개월중합계 6개월을초과하는기간동안용역이수행되는장소 용역이계속제공되는 12개월중합계 6개월을초과하지아니하는경우로서유사한종류의용역이 2년이상계속적 반복적으로수행되는장소 - 광산 채석장또는해저천연자원이나그밖의천연자원의탐사장소및채취장 다음에해당하는장소는국내사업장에해당하지않습니다. - 비거주자가단순히자산의구입만을위하여사용하는일정한장소 - 비거주자가판매를목적으로하지아니하는자산의저장또는보관만을위하여사용하는일정한장소 - 비거주자가광고 선전 정보의수집 제공및시장조사를하거나그밖에그사업의수행상예비적이며보조적인성격을가진활동을하기위하여사용하는일정한장소 - 비거주자가자기의자산을타인으로하여금가공만하게하기위하여사용하는일정한장소

183 Part Ⅲ Individual Income Tax System for Non-resident Domestic Business Place Types of domestic business place If a non-resident has a fixed place of business in Korea of a type described below, he or she is deemed to have a domestic place of business. - A branch or any other business office - A store or any other fixed sales place - A workshop, factory, or warehouse - A building site, a location of construction, assembly or installation work, or a place for providing supervision of such work, any of which exists for more than 6 months - A place for providing service through an employee, which falls under any of the following items: A place where service is rendered for the period exceeding 6 months in total from among 12 month period during which a provision of service is continued, or A place where service of similar kind is continually and repeatedly rendered for 2 or more years, in the case of not exceeding 6 months in total from among 12 month period during which a provision of service is continued - Mine, quarry or place where any submarine natural resources and other natural resources are probed or taken The domestic places of business prescribed in the preceding paragraph do not include the following: - a fixed place used by a non-resident only for the purchase of assets, - a fixed place used by a non-resident only for storage or custody of assets for non-business purposes, - a fixed place used by a non-resident for advertisement, public relations, collection or furnishing of information, market survey, or other activities of a preparatory or auxiliary nature for a business operation, or - a fixed place used by a non-resident only for the purpose of having other persons process property of the non-resident

184 184 제 3 편비거주자의소득세신고및납부개요 종속대리인 국내사업장을가지고있지아니한비거주자가국내에자기를위하여계약을체결할권한을가지고그권한을반복적으로행사하는자를두고사업을경영하는경우에는국내사업장을둔것으로봅니다. 또한국내사업장을가지고있지아니한비거주자가다음에해당하는자를두고사업을경영하는경우에는국내사업장을둔것으로봅니다. - 비거주자의자산을상시보관하고관례적으로이를배달또는인도하는자 - 중개인, 일반위탁매매인기타독립적지위의대리인으로서주로특정비거주자만을위하여계약체결등사업에관한중요한부분의행위를하는자 - 보험사업을영위하는비거주자를위하여보험료를징수하거나국내소재피보험물에대한보험을인수하는자

185 Part Ⅲ Individual Income Tax System for Non-resident 185 Dependent agent If a non-resident having no fixed place in Korea carries on a business through a person in Korea who is authorized to conclude and regularly does conclude contracts on the non-resident's behalf, such non-resident is deemed to have a place of business in Korea. In addition, a non-resident having no fixed place in Korea who carries on a business in Korea through any of the following persons is also deemed to have a business place in Korea. - A person who regularly takes custody of goods delivered to Korea and delivers them to customers upon receipt of orders - A person who regularly takes orders, carries on consultations, or conducts other important activities specifically for such non-resident - A person who collects insurance premiums or insures risks located in Korea on behalf of such non-resident

186 186 제 3 편비거주자의소득세신고및납부개요 4. 비거주자에대한원천징수 국내사업장이있는비거주자와그렇지않은비거주자의과세방법은차이가있습니다. 국내사업장이있거나부동산임대소득이있는비거주자는해당국내사업장에귀속되는소득에대하여거주자와같은방법으로소득세를신고하여야합니다. 반면, 국내사업장에귀속되지않는국내원천소득이나부동산임대소득이아닌국내원천소득을비거주자에게지급하는자는조세조약의의한경우가아니라면, 지급하는금액에서아래에열거된금액을소득세로서원천징수하여야합니다. 원천징수세액은징수한날이속하는달의다음달 10일까지납부하여야합니다. 원천징수세율 ( 국내사업장이없는비거주자 ) 국내원천소득 세율 사업소득 2% 선박 항공기등의임대소득 2% 인적용역소득 20% 유가증권양도소득 10% 유가증권의 취득가액과 양도비용이 확인되는 경우지급금의 10% 와수입금액에서취득가액과 양도비용을공제한금액의 20% 중적은금액 이자 배당 사용료 기타소득 20% 근로소득 퇴직소득간이세액표활용 ( 거주자동일 ) 상기의세율에의한원천징수세액에 10% 의지방소득세가부가됩니다. 대한민국과조세조약이체결된국가의거주자는상기의세율이아닌조세조약에의한제한세율을적용받거나원천세를면제받을수있습니다.

187 Part Ⅲ Individual Income Tax System for Non-resident Tax Withholding on Non-resident In terms of taxation method, there is difference between non-resident with domestic business place and non-resident without domestic business place. A non-resident who has a domestic business place (or real estate income) is subject to income tax and is required to file his/her tax return on all of his/her income related with the domestic business place in the same manner as in the case of resident. On the other hand, unless otherwise provided in an applicable tax treaty, persons paying income from domestic sources to non-residents (excluding non-residents having real estate income), not attributable to a domestic business place, shall withhold as income tax at source of the income the applicable amount enumerated below. The tax withheld must be paid to the government by the 10th day of the following month in which such tax was withheld. Withholding Tax Rates (Non-resident without Domestic Business Place) Korean-Source Income Withholding Tax Rates Gross Revenue from Business 2% Rental Income from vessels, planes, etc. Compensation for Personal Services Capital Gains from Securities Transfer Dividends, Interest, Royalties, and Other Income Wage & Salary, Retirement Income 2% 20% 10% of sales price When acquisition cost and transfer costs of the securities are verifiable, the lesser of 10% of disbursement or 20% of the amount derived from deducting acquisition cost and transfer costs from the revenue 20% Refer to the simplified tax table (Identical with that of the residents) In addition to the withholding tax rates given above, local income tax of 10% is assessed on these withholding taxes. Residents of countries that are partners of tax treaties with Korea may be subject to treaty-prescribed rates or exempt from the withholding tax.

188 188 제 3 편비거주자의소득세신고및납부개요 비거주자의근로소득에대한소득세과세 종합과세되는비거주자의소득또는분리과세되는비거주자의근로소득에대한소득세의과세표준과세액의계산에관하여는거주자에게적용되는규정을준용합니다. 다만, 기본공제과추가공제는본인에게만공제가가능하며 ( 부양가족에대한공제적용안됨 ) 특별공제는적용하지않습니다. 1. 근로소득만있는비거주자 근로소득이란근로의제공으로인하여받는봉급 급료 보수 세비 임금 상여 수당등을의미합니다. 근로소득만있는비거주자의경우에는거주자와같은방법으로과세합니다. 즉, 근로자에게매월급여를지급하는자 ( 원천징수의무자 ) 가간이세액표에의한금액을매월원천징수하고동원천징수세액을최종확정된소득세에서기납부세액으로차감하는방법으로소득세를과세하는것입니다. 고용주는다음연도 2월에당해연도에종업원들이부담하여야할연간소득세액을계산하여 1년동안원천징수한세액을차감하여정산하는데이를연말정산이라고합니다. 2. 소득세법제 127 조제 1 항제 4 호각목에따른근로소득만있는비거주자 소득세법제127조제1항제4호각목에따른근로소득의범위 외국기관또는우리나라에주둔하는국제연합군 ( 미군제외 ) 으로부터받는급여 국외에있는비거주자또는외국법인으로부터받는급여. 단, 비거주자또는외국법인의국내사업장의국내원천소득금액을계산함에있어필요경비또는손금으로계상되는것을제외함

189 Part Ⅲ Individual Income Tax System for Non-resident 189 Taxation on Wage & Salary Income of Non-resident The provisions that apply to residents apply in an identical manner to non residents in terms of the calculation of the income tax base and income tax amount to be paid with regards to their global income or wage and salary income (which is subject to separate taxation). However, basic income deduction and additional deduction are granted only to a non-resident taxpayer himself/herself (not to his/her dependents). Special deduction is not allowed for non-residents. 1. Non-residents with Wage & Salary Income Only Wage & Salary Income means salary, remuneration, annual allowance, allowance, bonus and any other allowances of a similar nature received in return for services as mentioned before. Taxation methods applied for non-residents who have wage & salary Income only are same as in the case of a resident. That is to say, a person(employer whose role is a withholding tax agent) who pays monthly wage income to his/her employees shall withhold a tax amount monthly based on the Simplified Tax Table issued by the National Tax Service, the total of which amount is regarded as a credit taken off from their ultimate tax responsibilities. When an employer pays the wage & salary of Feb. next year, he/she shall calculate the gross tax liabilities of his/her employees on behalf of them, from which the withheld amount shall be deducted to bring forth the final tax amount to be paid. This is called the "Year-end Tax Settlement". 2. Non-residents with Wage & Salary Income Only as Prescribed in the Art of the Income Tax Act Scope of wage/salary income prescribed in the Art of the Income Tax Act This income means - Wage and salary receivable from a foreign agency or UN. Forces in Korea(excluding US. Armed Forces) - Wage and salary receivable from a foreigner or a foreign corporation outside Korea, excluding those claimed as a deductible expense for a domestic business place of a foreigner or foreign corporation

190 190 제 3 편비거주자의소득세신고및납부개요 외국법인이부여한주식매수선택권의실행으로발생한소득도이소득의범주에포함됩니다. 그러므로주식매수선택권의행사로 2010년도중에발생한소득이있다면동소득에대하여도소득세를신고하여야합니다. 발생소득 = 옵션실행주식수 ( 시장가격-행사가격 ) 외국인연말정산에관한자세한사항은국세청영문홈페이지의 'Easy Guide for Foreigner's year-end Tax Settlement' 를참고하여주시기바랍니다. 납세조합에가입한자소득세법제127조제1항제4호각목에따른근로소득이있는자는납세조합을조직하거나납세조합에가입하여자신의소득세를정산할수있습니다. 이러한경우, 납세조합은조합원의근로소득에대하여매달소득세를원천징수하고해당월의다음달 10일까지과세관청에납부합니다. 일반적인근로소득과마찬가지로소득세법제127조제1항제4호각목에따른근로소득도연말정산대상이되며납세조합에가입하여연말정산시납세조합공제를적용할수있습니다. 납세조합에가입하지않은자 이러한경우에는비거주자스스로본인의당해연도종합소득세를거주자와같이다음연도 5월 1일부터 5월 31일까지과세당국에신고 납부하여야합니다 과 2 의근로소득이모두있는비거주자 우선, 일반적인근로소득은동소득을지급하는고용주가원천징수의무자로서동소득에대한소득세를매월원천징수하고연말정산함으로써소득세를신고 납부합니다. 소득세법제127조제1항제4호각목에따른근로소득이있는자가납세조합에가입한경우에는납세조합이원천징수의무자로서의역할을하고연말정산을수행합니다.

191 Part Ⅲ Individual Income Tax System for Non-resident 191 Income derived from exercising stock options received from a foreign corporation is also included the income category above. Therefore, if such income is generated in 2009, it shall be subject to income tax filing. Income generated = No. of stock options exercised (Market price - option price) Please refer to Easy Guide for Foreigner's year-end Tax Settlement in our English website for further information on year-end tax settlement. Non-resident who joined a taxpayer association A non-resident who has wage & salary Income listed in the Art of the Income Tax Act may organize or join a taxpayer association and make his/her tax liability settled. In this case, the association withholds income tax amount monthly on the Wage & Salary Income of its association members and pays the amount to the tax authority concerned by the 10th of next month. Like wage & salary Income in general, wage & salary Income listed in the Art of the Income Tax Act is subject to the Year-end Tax Settlement and Taxpayer Association Tax Deduction. Non-resident who has not joined Taxpayer Association In this case, the non-resident shall file his/her return(self-assessment) and pay the calculated tax amount to the tax authority concerned, pursuant to the provisions of tax act as applied to resident taxpayer from the 1st of May through 31 May of the next year. 3. Non-residents Who Have Wage and Salary Income Described Both in 1 and 2 In general, an employer who pays wage & salary Income shall conduct monthly tax withholding (as a withholding agent) and year-end tax settlement on behalf of his/her employees. In the case when wage & salary listed in Art of the Income Tax Act is paid to an employee and if the employee has joined a taxpayer association, the association shall take the role of the withholding tax agent and conduct year-end tax settlement.

192 192 제 3 편비거주자의소득세신고및납부개요 -두가지유형의근로소득이모두있는비거주자는원칙적으로과세당국에본인의종합소득세확정신고를하여야합니다. 다만, 납세조합에가입한근로자가두가지유형의근로소득을모두합산하여연말정산을한경우에는확정신고를하지않아도됩니다. 4. 비거주자의근로소득에대한소득세과세흐름도 국내 외지급분근로소득모두있는자 근로소득 ( 국내지급분 ) 매월간이세액표원천징수 연말정산 소득세확정신고 비거주자 근로소득 ( 국외지급분 ) 납세조합가입자 납세조합비가입자

193 Part Ⅲ Individual Income Tax System for Non-resident A non-resident who has wage & salary Income described both in 1 and 2, in principle, shall file his/her tax return and pay the relevant tax amount to the government. Where, however, the year-end tax settlement is carried out on the sum of both income (only if an employee has joined taxpayer association), the employee does not need to file his/her individual income tax return by himself/herself. 4. Taxation on Wage & Salary Income of Non-resident Person who has wage & salary Income paid in/outside Korea Wage & Salary Income paid in Korea Monthly Tax withholding by Simplified Tax Table Year-end Tax Settlement Final Return Filing Nonresident Wage & Salary Income paid outside Korea Taxpayer Association Taxpayer Association

194 제 4 편 계산사례및주요문답사례

195 Practice & FAQ Part Ⅳ

196 196 제 4 편계산사례및주요문답사례 계산사례 1. 강사 ( 근로소득과기타소득이있는자 ) 의소득세신고사례 신고관련자료 1 : 기본사항 A씨는 2010년에외국어학원에서근무하여근로소득을지급받았으며 출판사에서원고료를지급받았음 1 납세자본인 (43세) 2 배우자 (41세) : 소득없음 3 아들 (13세) : 학생 신고관련자료 2 : 근로소득에대한연말정산관련자료 (1) 근로소득및근로소득공제내용 1 당해연도총급여액 : 60,000,000원 ( 비과세근로소득포함하지않음 ) 2 근로소득공제 : 13,500,000원 3 근로소득금액 : 46,500,000원 (60,000,000원 - 13,500,000원 ) (2) 소득공제내용 (8,000,000원) 1 기본공제 : 3인 1,500,000원 2특별공제 : 교육비공제 3,000,000원, 기부금공제 500,000원 (3) 근로소득세액공제 : 500,000원 (4) 기납부원천징수세액 : 4,460,000원 신고관련자료 3 : 지급받은원고료 ( 기타소득 ) 1 수수료수입 : 40,000,000원 2 필요경비 (80%) 32,000,000원 3 기타소득금액 : 8,000,000원 ( 수수료 40,000,000원 - 필요경비 32,000,000원 ) 4기납부원천징수세액 : 1,600,000원 ( 기타소득금액 8,000,000원 원천징수세율 20%)

197 Part Ⅳ Practice & FAQ 197 Practice In Calculating 1. Example : Lecturer (Wage & Salary Income + Other Income) Information 1 : Basic Information Mr. A works for a foreign language institute and, in 2010, earned Wage & Salary income in addition to manuscript fee income from Publishing Company. 1 Taxpayer(Aged 43) 2 Spouse(Aged 41): No income 3 Son(Aged 13): Student Information 2 : Year-end Tax Settlement of Wage & Salary Income (1) Wage & Salary Income 1 Gross Wage & Salary Income 60,000,000 won (excluding non-taxable income) 2 Deduction for Wage & Salary Income 13,500,000 won 3 Adjusted Wage & salary Income 46,500,000 won (60,000,000 won - 13,500,000 won) (2) Total Income Deductions (8,000,000 won) 1 Basic Deduction : 3 persons 1,500,000 won 2 Special Deductions : Qualified educational expenses deduction 3,000,000 won, Qualified donation deduction 500,000 won (3) Tax credit for Wage & salary Income : 500,000 won (4) Withholding Tax : 4,460,000 won Information 3 : Manuscript fee income (Other income) 1 Fee : 40,000,000 won 2 Necessary expenses(80%) 32,000,000 won 3 Other Income : 8,000,000 won (Fee 40,000,000 won - Necessary expenses 32,000,000 won) 4 Withholding tax : 1,600,000 won (Other Income 8,000,000 won withholding tax rate 20%)

198 198 제 4 편계산사례및주요문답사례 -A씨가근로소득만있고연말정산을통해서소득세를정산하였다면, 그는종합소득세확정신고를할필요가없습니다. 그러나근로소득이외에기타소득이있는경우이므로근로소득과기타소득을합산하여종합소득세를확정신고할의무가있습니다. A씨의종합소득세신고서작성순서신고서 3쪽의 ❶ 기본사항란을기재합니다. 신고서 11쪽의 ❽ 근로소득 연금소득 기타소득명세서에근로소득과기타소득관련사항을기재합니다. 신고서 13쪽의 ❾ 종합소득금액명세서를작성합니다. 신고서 15쪽의 ꊝꊧ 소득공제명세서를작성합니다. 신고서 17쪽의 ꊝꊩ 세액공제명세서를작성합니다. 신고서 19쪽의 ꊝꊬ 기납부세액명세서를작성합니다. 신고서 3쪽의 ❹ 세액의계산란을작성합니다. 소득세납부서를작성합니다. ( 소득세 & 지방소득세 ) 신고서각항목별작성방법 A씨는다음과같이신고서각항목을작성하여야합니다. ❶ 기본사항 ( 신고서별지제40호서식 (1) 3페이지 ) 1성명 2 외국인등록번호 3 주소 거소 4 자택전화번호 5 사업장전화번호 6 휴대폰번호 7 전자우편주소 8 신고유형 : "ꊽꋃ 비사업자 " 에 표를합니다. 9 기장의무 : " 비사업자 " 에 표를합니다. ꊉꊒ 신고구분 : "ꊺꋃ 정기신고 " 에 표를합니다. ❽ 근로소득 연금소득 기타소득명세서 ( 신고서별지제40호서식 (1) 11페이지 ) - 근로소득명세서작성 1 소득구분코드 : 51( 소득세법제127조에따른원천징수대상근로소득 ) 2 일련번호 : 1 3상호 4 사업자등록번호 ( 주민등록번호 ) : 소득을지급하는자의상호와사업자등록번호 ( 또는주민등록번호 ) 를기재합니다. ( 원천징수영수증참조 ) 5 총수입금액 : 60,000,000원 ( 원천징수영수증참조 ) 6필요경비 : 13,500,000원 ( 원천징수영수증의근로소득공제란참조 ) 7 소득금액 : 46,500,000원 (5-6) 8소득세 : 4,460,000원 ( 원천징수영수증의결정세액란참조 ) - 기타소득명세서작성 1 소득구분코드 : 60( 기타소득 ) 2 일련번호. : 1

199 Part Ⅳ Practice & FAQ If Mr. A only has Wage & salary Income adjusted at the year-end, he is not subject to final tax return. However, since he has Other Income along with it, he should file tax return adding the Other Income to the Wage & Salary Income. Procedure of filling out Mr. A's Return Fill out Basic Information in ❶ of Form 40-1 Fill out the Details of Wage & salary Income and Other Income in ❽ of Form 40-1 Fill out the Details of Global Income in ❾ of Form 40-1 Fill out the Details of Deductions in ꊝꊧ of Form 40-1 Fill out the Details of Tax Credit in ꊝꊩ of Form 40-1 Fill out the Details of Tax Prepaid in ꊝꊬ of Form 40-1 Computation of Income Tax in ❹ of Form 40-1 Fill out Tax Payment Slip (Income Tax & Inhabitant Tax) Instruction Filling out the each items Mr. A shall fill out each line as follows : ❶ Basic Information (see page 3 of Form 40(1)) 1 Name 2 Alien Reg. No. 3 Address 4 Home phone No. 5 Business phone No. 6 Mobile Phone No. 7 address 8 Type of Return : Check " " in "ꊽꋃ Non-business". 9 Classification by Scale : Check " " in " Non-business". ꊉꊒ Return Classification : Check " " in "ꊺꋃ Regular". ❽ Details of Wage & salary Income and Other Income (see page 11 of Form 40(1)) - Wage & salary Income 1 Income Classification Code : 51 (Wage/salary income subject to withholding according to the Art. 127 of the Income Tax Act) 2 Serial No. : 1 3 Company Name, 4 Tax Reg. No. (Alien Reg. No.) : Fill out the Company Name & Tax Reg. No. (or Alien Reg. No.) of Sources (see the receipts of tax withheld). 5 Gross Receipt : 60,000,000 won (see the receipts of tax withheld) 6 Necessary Expenses : 13,500,000 won(see the wage & salary Deduction on the receipts of tax withheld) 7 Taxable Income : 46,500,000 won (5-6) 8 Income Tax : 4,460,000 won (see the Tax Determined on the receipts of tax withheld) - Other Income 1 Income Classification Code : 60 (Other income) 2 Serial No. : 1

200 200 제 4 편계산사례및주요문답사례 3상호 4 사업자등록번호 ( 주민등록번호 ) : 소득을지급하는자의상호와사업자등록번호 ( 또는주민등록번호 ) 를기재합니다. ( 원천징수영수증참조 ) 5 총수입금액 : 40,000,000원 ( 원천징수영수증참조 ) 6 필요경비 : 32,000,000원 ( 기타소득의필요경비 ) 7 소득금액 : 8,000,000원 (5-6) 8 소득세 : 1,600,000원 ( 원천징수영수증의결정세액란참조 ) ❾ 종합소득금액및결손금 이월결손금공제명세서 ( 신고서별지제40호서식 (1) 13페이지 ) 1 소득별소득금액 : 신고서 11페이지의 ❽ 근로소득 연금소득 기타소득명세서에서 7소득금액란의각소득별금액을기재합니다. 근로소득금액 : 46,500,000원 기타소득금액 : 8,000,000원동명세서를작성할때 2~4항은적용되지않으므로적지않습니다. 그러므로 5란에적어야하는금액은 1의금액과같은금액이됩니다. ꊝꊧ 소득공제명세서 ( 신고서별지제40호서식 (1) 15페이지 ) - 근로소득원천징수영수증에나와있는금액 ( 종합소득공제 ) 을적습니다. 1 기본공제본인 : 1,500,000원 2 기본공제배우자 : 1,500,000원 3 기본공제부양가족 (1명) : 1,500,000원 10 인적공제계 : 4,500,000원 17 특별공제 ( 교육비 ) : 3,000,000원 19 특별공제 ( 기부금 ) : 500,000원 특별공제계 : 3,500,000원 소득공제합계 : 8,000,0000원 ꊝꊩ 세액공제명세서 ( 신고서별지제40호서식 (1) 17페이지 ) 1해당법조문 : 소득세법제 59조 ( 근로소득세액공제 ) 기납부세액명세서 ( 신고서별지제 40 호서식 (1) 19 페이지 ) 8, 10: 11페이지 ❽근로소득 연금소득 기타소득명세서의 8란의합계액을적습니다.

201 Part Ⅳ Practice & FAQ Company Name 4 Tax Reg. No. (Alien Reg. No.) : Fill out the Company Name & Tax Reg. No. (or Alien Reg. No.) of Sources(see the receipts of tax withheld). 5 Gross Receipt : 40,000,000 won(see the receipts of tax withheld) 6 Necessary Expenses : 32,000,000 won(necessary Expenses of Fee(Other Income)) 7 Taxable Income : 8,000,000 won(5-6) 8 Income Tax : 1,600,000 won(see the Withholding Tax on the receipts of tax withheld) ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction (see page 13 of Form 40 (1)) 1 Amount of Income by Income Classification : Fill it with figures shown in the line 7(the sum of taxable income) of the block ❽ (page 11). Wage & Salary Income : 46,500,000 won Other Income : 8,000,000 won You do not have to fill out 2~4 which are not applicable. Therefore the amount of 5 is same as the amount of 1 ꊝꊧ Details of Exemption and Deductions (see page 15 of Form 40 (1)) - Write down the deduction amounts listed in the Receipt for Wage & Salary Income Tax Withholding 1 Basic deduction for the filer himself/herself : 1,500,000 won 2 Basic deduction for the filer's spouse : 1,500,000 won 3 Basic deduction for dependent family members : 1,500,000 won per capita 10 Sum of basic deduction : 4,500,000 won 17 Special deduction(education expenses) : 3,000,000 won 19 Special deduction(donations) : 500,000 won Sum of special deduction : 3,500,000 won Sum of income deduction : 8,000,0000 won ꊝꊩ Details of Tax Credits (see page 17 of Form 40 (1)) 1 Article (title) of the Related Tax Law : Article 59 (Wage & salary Income Credit) of the Income Tax Act Details of Tax Prepaid (see page 19 of Form 40 (1)) 8, 10: Enter the withheld tax amount with 8 on the "Details of Wage & Salary Income and Other Income".

202 202 제 4 편계산사례및주요문답사례 [ 별지제40호서식 (1)] ( 개정 ) (3쪽) 거주구분 거주자1 / 비거주자2 관리번호 - (2010 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세 내ㆍ외국인 내국인1 / 외국인9 과세표준확정신고및납부계산서 외국인단일세율적용 여 1 / 부 2 거주지국 거주지국코드 ❶기본사항 1성명 Mr. A 2주민등록번호 동ㆍ읍ㆍ아파트ㆍ도ㆍ시구ㆍ군가ㆍ리번지호동호 3주소면연립등서울종로수송 104 4주소지전화번호 사업장전화번호 휴대전화 전자우편주소 taxpayer@nts.go.kr 8신고유형 ꊺꋄ 자기조정 ꊺꋅ 외부조정 ꊺꋆ 성실납세 ꊻꋃ 간편장부 ꊼꋄ 추계-기준율 ꊼꋅ 추계-단순율 ꊽꋃ 비사업자 9기장의무 ꊱ복식부기의무자 ꊲ간편장부대상자 ꊳ비사업자 10신고구분 ꊺꋃ 정기신고 ꊻꋃ 수정신고 ꊼꋃ 경정청구 ꊽꋃ 기한후신고 ꊾꋃ 추가신고 ( 인정상여 ) 11금융회사 / ❷환급금계좌신고국민은행 12계좌번호 체신관서명 14사업자 ❸세무 13성명 전화번호등록번호대리인 ꊉꊘ 대리구분 ꊱ기장 ꊲ조정 ꊳ신고 ꊉꊙ 관리번호 - ꊉꊚ 조정반번호 - ❹세액의계산구분종합소득세지방소득세농어촌특별세종합소득금액 ꊊꊓ 54,500,000 소득공제 ꊊꊔ 8,000,000 과 세 표 준 (ꊊꊓ-ꊊꊔ) ꊊꊕ 46,500,000 ꊌꊓ 5,440,000 ꊍꊓ 세 율 ꊊꊖ 24% ꊌꊔ 10% ꊍꊔ 산 출 세 액 ꊊꊗ 5,940,000 ꊌꊕ 544,000 ꊍꊕ 세 액 감 면 ꊊꊘ 세액공제 ꊊꊙ 500,000 결정세액 (ꊊꊗ-ꊊꊘ-ꊊꊙ) ꊊꊚ 5,440,000 ꊍꊖ 가산세 ꊊꊛ ꊍꊗ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) ꊋꊒ ꊍꊘ 합계 (ꊊꊚ+ꊊꊛ+ꊋꊒ) ꊋꊓ 5,440,000 ꊍꊙ 기납부세액 ꊋꊔ 6,060,000 ꊌꊖ 606,000 ꊍꊚ 납부 ( 환급 ) 할총세액 (ꊋꊓ-ꊋꊔ) ꊋꊕ 620,000 ꊌꊗ 62,000 ꊍꊛ 차분납할세액 (2개월내 ) ꊋꊖ ꊎꊒ 감신고기한이내납부할세액 (ꊋꊕ-ꊋꊖ) ꊋꊗ 620,000 ꊌꊘ 62,000 ꊎꊓ 신고인은 소득세법 제70조, 농어촌특별세법 제7조, 지방세법 제177조의4 및 국세기본법 제45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 2011년 5월 31일신고인 ( 서명또는인 ) 세무대리인은조세전문자격자로서위신고서를성실하고공정하게작성하였음을확인합니다. 접수 ( 영수 ) 일자 세무대리인 ( 서명또는인 ) 세무서장귀하 첨부서류 ( 각 1부 ): 전산입력필 ( 인 )

203 Part Ⅳ Practice & FAQ 203 [Form 40 ⑴] (Page 3) Residency Resident1/Non-resident2 Control (For the year of 2010) Final return of Tax Base and Nationality Citizen1/Foreigner9 No - Computation of Global Income Tax, Special Tax for Rural Development and Inhabitant Tax to be paid Application of Flat tax rate Yes 1 / No 2 State of Residence State Code ❶ Basic Information 1 Name Mr. A 2 Alien Reg. No City, Gu, City, Dong, Eup, Stree Beo Apt., Building 3 Address Province Goon Myeon t, Ri nji Ho etc. Dong Ho Seoul Jongno Susong Home phone No Business phone No Mobile phone No address taxpayer@nts.go.kr 8TypeofReturn ꊺꋄ Self adjustment ꊺꋅ External adjustment ꊻꋃ Simplified bookkeeping ꊼꋄEstimate-Standard rate ꊼꋅEstimate-Simplified rate ꊽꋃNon-business 9Classification by Scale Double entry bookkeeping Simplified bookkeeping Non-business 10Return Classification ꊺꋃ Regular ꊻꋃ Amended declaration ꊼꋃ Claim for correction ꊽꋃ Return after due date Additional Return ❷ Bank Account for Tax Refund 11 Name of Bank Kookmin 12 Account No Business 15Phone 13Name Registration No. - - No. ❸ Tax Attorney ꊉꊘ Bookkeeping and return ꊉꊙ ꊉꊚ Type of Adjustment for taxable income Control - Designa - assignment Preparing return No. ted No. ❹Computation of Income Tax Classification Global Income Tax Inhabitant Tax Special Tax for Rural Development Amount of Global Income ꊊꊓ 54,500,000 Total Income Allowances ꊊꊔ 8,000,000 Tax Base ( ꊊꊓ - ꊊꊔ ) ꊊꊕ 46,500,000 ꊌꊓ 5,440,000 ꊍꊓ Tax Rate ꊊꊖ 24% ꊌꊔ 10% ꊍꊔ Tax Calculated ꊊꊗ 5,940,000 ꊌꊕ 544,000 ꊍꊕ Total Tax Exemption ꊊꊘ Total Tax Credit ꊊꊙ 500,000 Tax Determined ( ꊊꊗ - ꊊꊘ - ꊊꊙ ) ꊊꊚ 5,440,000 ꊍꊖ Penalty taxes ꊊꊛ ꊍꊗ Recapture (Refunded tax amount for Special Tax for Rural Development) ꊋꊒ ꊍꊘ Total ( ꊊꊚ + ꊊꊛ + ꊋꊒ ) ꊋꊓ 5,440,000 ꊍꊙ Tax Prepaid ꊋꊔ 6,060,000 ꊌꊖ 606,000 ꊍꊚ Bala nce Tax Refundable / Tax Due(ꊋꊓ-ꊋꊔ-ꊋꊕ) ꊋꊕ 620,000 ꊌꊗ 62,000 ꊍꊛ Tax Payable in Installments (within 2 months) ꊋꊖ ꊎꊒ Tax Payable(ꊋꊖ-ꊋꊗ) ꊋꊗ 620,000 ꊌꊘ 62,000 ꊎꊓ I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Article 70 of the Personal Income Tax Law, Article 7 of the Special Tax for the Rural Development Law and Article of the Local Tax Law and Article 45 through 45-3 of the Framework Act on National Taxes Taxpayer Mr. A signature I, as a licensee of tax professional, filled out above tax return fair Date of Receipt and honestly. Tax agent (Signature/Stamp) To Head of District Tax Office Attachments : Refer to Instruction of page 1 Computerized entry required (Signature)

204 204 제 4 편계산사례및주요문답사례 [ 별지제 40 호서식 (1)] ( 개정 ) (11 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서 1 소득구분코드 2 일련번호 소득의지급자 ( 부여자의국내사업장 ) 5총수입금액 6필요경비 7소득금액 3상호 ( 성명 ) ( 총급여액 ( 근로소득공제 (5-6) 8 총연금액 ) 연금소득공제 ) 소득세 4사업자등록번호 ( 주민등록번호 ) 원천징수또는납세조합징수세액 9 농어촌특별세 Jongro Co Publishing Co ,000,000 13,500,000 46,500,000 4,460,000 40,000,000 32,000,000 8,000,000 1,600,000

205 Part Ⅳ Practice & FAQ 205 [Form 40 ⑴] (Page 11) ❽ Details of Wage & Salary Income, Pension Income, and Other Income 1 Income Classification Code 2 Serial No. Payer (Domestic working place) 3 Company Name (Name) 4 Tax Reg. No. (Resident Reg. No.) 5 Gross Receipt 6 Necessary Expenses 7 Taxable Income (5-6) Tax withheld or the tax collected by taxpayer association 8 Income Tax 9 Special Tax for Rural Development Jongro Co Publishing Co ,000,000 13,500,000 46,500,000 4,460,000 40,000,000 32,000,000 8,000,000 1,600,000

206 206 제 4 편계산사례및주요문답사례 [ 별지제 40 호서식 (1)] ( 개정 ) (13 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 구 분 1 소득별소득금액 2 사업소득결손금공제금액 이월결손금공제금액 3 사업소득이월결손금공제금액 4 부동산임대소득이월결손금공제금액 5 결손금ㆍ이월결손금공제후소득금액 이자소득금액 배당소득금액 출자공동사업자의배당소득금액 부동산임대소득금액 사업소득금액 근로소득금액 46,500,000 46,500,000 연금소득금액 기타소득금액 8,000,000 8,000,000 합계 ( 종합소득금액 ) 54,500,000 54,500,000 ꊝꊦ 이월결손금명세서 구분 이월결손금발생명세 1 발생과세기간 2 발생금액 3 전기까지공제액 4 당기공제액 당기공제액 5 소급공제액 6 그밖의공제액 7 잔액 부동산 임대소득 사업소득

207 Part Ⅳ Practice & FAQ 207 [Form 40 ⑴] (Page 13) ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction Classification 1 Amount of Income by Income Classification 2 Business Deficit Deducted Deficit Carried Over Deducted 3Deficit Carried Over Deduction for Business Income 4Deficit Carried Over Deduction for Real Estate Income 5 Income after Deficit / Deficit Carried Over Interest Income Dividend Income Dividend income paid to a Co-investor (Article 17(1)6-3 of the Income Tax Act) Real Estate Rental Income Business Income Wage & Salary Income 46,500,000 46,500,000 Pension Income Other Income 8,000,000 8,000,000 TotalGlobalIncome 54,500,000 54,500,000 ꊝꊦ Statement of Deficit Carried Over Classification Deficit carried over 1 Taxation Period Accrued 2 Amount Accrued 3 Amount Deducted by Pre- Taxation Period 4 Current Deduction Current Deduction 5 6 Retroactive Other Deduction Deduction 7 Balance Real Estate Rental Income Business Income

208 208 제 4 편계산사례및주요문답사례 [ 별지제 40 호서식 (1)] ( 개정 ) (15 쪽 ) ꊝꊧ 소득공제명세서 소득세법 상소득공제 구분금액구분금액 인적공제 1 본인 1,500, 주택담보노후연금이자비용공제 기본 2배우자 1,500,000 15보험료공제공제 3부양가족 ( 명 ) 1,500,000 의료비공제 470 세이상인자 ( 명 ) 교육비공제 3,000,000 특 5장애인 ( 명 ) 주택자금공제 추가 6부녀자 기부금공제 500,000 공제별 76세이하인자 ( 명 ) 8 출생ㆍ입양자 ( 명 ) 9 다자녀추가공제 공 연금보험료공제 10인적공제계 (1~9의합계 ) 4,500,000 표 준 공 제 11국민연금보험료 공제 제 근로소득이있는자특 ( ~ 또는 ) 별 12기타연금보험료 공제 공 제 근로소득이없는자 13퇴직연금소득공제 합 ( + ) 계 3,500,000 인적공제대상자 명세 관계성명내외내외주민등록번호 ( 외국인등록번호등 ) 관계성명국인국인 주민등록번호 ( 외국인등록번호등 ) 0 Mr.A Mrs.A Mr.A 관계코드 : 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀 입양자 =4, 직계비속중자녀 입양자외 ( 직계비속과그배우자가모두장애인인경우그배우자포함 )=5, 형제자매 =6, 수급자 =7, 위탁아동 =8 ( 관계코드 4~6 은소득자와배우자의각각의관계를포함합니다.) 조세특례제한법 상소득공제 조세특례제한법 조문 ( 제목 ) 코드 금액 사업자등록번호 조세특례제한법 상소득공제합계 소득공제합계 (10~14+ + ) 8,000,000

209 Part Ⅳ Practice & FAQ 209 [Form 40 ⑴] (Page 15) ꊝꊧ Details of Exemptions and Deductions Exemptions and Deductions under the Income Tax Law Classification Amount Classification Amount 1 Tax Payer him/herself 1,500,000 14Deduction for Reverse Mortgage Interest Basic 2 Spouse 1,500,000 Insurance Premium Deduction 3 Dependants ( ) 1,500,000 Medical Expenses Deduction 4 Person who is 70 years or older ( ) Educational Expenses Deduction 3,000,000 Perso nal 5 Handicapped Person ( ) Housing Fund Allowances Dedu Addit 6 Female Worker ( ) Deduction for Donations 500,000 ction ional Speci 7 Lineal descendant less than 6years of age ( ) al 8 New born/newly adopted( ) Dedu 9 Additional deduction for households with multiple children ction 10 Total of Personal Deduction (Sum of 1 to 9) 4,500, Standard Deduction Pens ion premi um deduc tion 11 National Pension Premium Deduction 12 Other Pension Premium Deduction 13 Retirement Pension Deduction List names of eligible dependents for deduction Relation ship Code Name Citizen/ Foreigner Resident(Alien) Reg. No Relatio nship Code Total of Speci al Dedu ctions Name Individual having wage or salary ( ~ or ) Citizen/ Foreigner 3,500,000 Resident(Alien) Reg. No 0 Mr.A Mrs.A Mr.A Relationship Code : Yourself=0 Linear ascendant of yourself=1, Linear ascendant of spouse=2, spouse=3, children or the adopted=4, other linear descendants(if the linear descendant and his/her spouse are both handicapped, the spouse is also included) =5, Brother and Sister=6, taxpayers subject to the Basic Livelihood Security System=7, foster children=8 (Relationship code 4~6 includes relationship of the taxpayer himself/herself and that of his/her spouse) Exemptions and Deductions under the Special Tax Treatment Control Law Article of the Special Tax Treatment Control Law Code Amount Tax Reg No. Sum of Exemptions and Deductions under the Special Tax Treatment Control Law Sum of Exemptions and Deductions (10~14+ + ) 8,000,000

210 210 제 4 편계산사례및주요문답사례 [ 별지제 40 호서식 (1)] ( 개정 ) (17 쪽 ) ꊝꊨ 세액감면명세서 1 해당법조문 ( 제목 ) 2 코드 3 세액감면 4 사업자등록번호 5 세액감면합계 ꊝꊩ 세액공제명세서 1 해당법조문 ( 제목 ) 2 코드 3 세액공제 4 사업자등록번호 소득세법제 59 조 ( 근로소득세액공제 ) 500,000 5 세액공제합계 500,000 ꊝꊪ 준비금명세서 1 조세특례제한법 조문 ( 제목 ) 2 코드 준비금손금산입액준비금환입액 7 5당기 6환입액사업자 3연도 4금액환입액누계등록번호

211 Part Ⅳ Practice & FAQ 211 [Form 40 ⑴] (Page 17) ꊝꊨ Details of Tax Exemptions 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. 5Total of Tax Exemptions ꊝꊩ Details of Tax Credits 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. Article 59 of the Income Tax Act. 500,000 5Total of Tax Exemptions 500,000 Details of Reserved Funds 1Article of the Restriction of Special Taxation Act 2 Code Amount Deducted from the Taxable Income 3 Year 4 Amount Amount Added Back to the Taxable Income 5 This Year 6 Accumulated Amount 7 Tax Registration No.

212 212 제 4 편계산사례및주요문답사례 [ 별지제 40 호서식 (1)] ( 개정 ) (19 쪽 ) ꊝꊫ 가산세명세서 구 분 계 산 기 준 기 준 금 액 가산세율 가산세액 1무 신 고 부당무신고미달세액 40/100 수입금액 14/10,000 일반무신고미달세액 20/100 수입금액 7/10,000 2과소신고부당과소신고미달세액 40/100 수입금액 14/10,000 일 반 과 소 신 고 미 달 세 액 10/100 3초과환급신고 부당초과환급초과환급세액 40/100 일반초과환급초과환급세액 10/100 4납부 ( 환급 ) 불성실미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 지급명세서 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 지연제출지연제출금액 1/100 계산서미교부공급가액 1/100 불명불명금액 1/100 5보고불성실 계 산 서 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 합 계 표 지 연 제 출 지연제출금액 0.5/100 매입처별세금 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 계산서합계표 지 연 제 출 지연제출금액 0.5/100 소 계 6증 빙 불 비 미수취금액 2/100 7영 수 증 수 취 미 제 출 미제출금액 1/100 명세서미제출 불 명 불 명 금 액 1/100 8사업장 현 황 신 고 무 신 고 수 입 금 액 0.5/100 불 성 실 과 소 신 고 수 입 금 액 0.5/100 9공동사 업 장 등 록 미등록ㆍ허위등록 총수입금액 0.5/100 불 성 실 손익분배비율허위신고등 총수입금액 0.1/100 10무 기 장 산 출 세 액 20/100 11사업용계좌미개설ㆍ미신고수입금액 0.2/100 등미신고등미사용미사용금액 0.2/100 12신 용 카 드 거 부 거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 미 가 맹 수 입 금 액 0.5/100 13현금영수증미발급 발 급 거 부ㆍ불 성 실 금 액 5/100 발 급 거 부ㆍ불 성 실 건 수 5,000원 14기부금영수증불성실 영수증불성실발급불성실기재금액 2/100 발급명세서미작성ㆍ미보관미작성등금액 0.2/ 동 업 기 업 배 분 가 산 세 ꊉꊘ 합 계 ꊝꊬ 기납부세액명세서 구 분 소 득 세 농어촌특별세 중 간 예 납 세 액 1 토지등매매차익예정신고납부세액 2 토 지 등 매 매 차 익 예 정 고 지 세 액 3 수 시 부 과 세 액 4 ꊊꊓ 이자소득 5 ꊊꊔ 배당소득 6 ꊊꊕ 원천징수세액및 사업소득 7 ꊊꊖ 납세조합징수세액 근로소득 8 4,460,000 ꊊꊗ 연금소득 9 기타소득 10 1,600,000 기납부세액 합계 ꊉꊓ 6,060,000 ꊊꊘ

213 Part Ⅳ Practice & FAQ 213 [Form 40 ⑴] (Page 19) 1 Penalty tax on failure to file returns 2Penalty tax on under-reporting of income 3 Excessive refund claim ꊝꊫ Details of Penalty Taxes Classification Calculation Base Target Rate Amounts Intentional Unreported Amount 40/100 Gross Revenue 14/10,000 Unintentional Unreported Amount 20/100 Gross Revenue 7/10,000 Intentional Under-reported 40/100 Gross Revenue 14/10,000 Unintentional Under-reported 10/100 Intentional Excessive Refund 40/100 Unintentional Excessive Refund 10/100 4 Penalty for unfaithful Sum of Days Unpaid ( ) payment(refund) Amounts Unpaid 3/10,000 Failure to submit Non-submission Amt. 2/100 Withholding receipts Late submission Amt. late submitted 1/100 Failure to issue Value of supply 1/100 5 Penalties Payment record on Inaccurate Inaccurate Amount 1/100 unfaith Failure to submit Value of supply 1/100 ful Sum table of invoice Late submission Amt. late submitted 0.5/100 report Sum table of tax Failure to submit Value of supply 1/100 invoice by each supplier Late submission Amt. late submitted 0.5/100 Sub Total 6 Failure to gather relevant tax invoices Unsupported 2/100 7 List of invoices Failure in submitting Unreported Amount 1/100 Obscurity in Submitting Obscure Amounts 1/100 8 Unfaithful report on business profile 9 Unfaithful registration of co-invested business place Failure to file Gross Revenue 0.5/100 Under-reporting Gross Revenue 0.5/100 Failure to register /Fraudulent register Fraudulent registration of profit allocation ratio Gross Revenue 0.5/100 Gross Revenue 0.1/ Failure to maintain adequate books and records Calculated Tax Amount 20/ Failure to use business Failure to open/register Gross Revenue 0.2/100 purpose bank account Failure to use Unused Amount 0.2/ Failure to issue receipts of credit card sales 13 Non-issuance of cash receipts 14 Unfaithful report of donation receipts 15 Penalty allocated to partnership ꊉꊘ Total Amount Non-issuance Amount 5/100 Number of Non-issuance 5,000won Stores not issuing Gross Revenue 0.5/100 Non-issuance Amount 5/100 Number of Non-issuance 5,000won Unfaithful issuance Unfaithful Amount 2/100 Failure to record/maintain Unrecorded Amount 0.2/100 Classification ꊝꊬ Details of Tax Prepaid Income Tax Interim Prepayment for Global Income 1 Tax paid on filing of Provisional margins from sale of land etc. 2 Tax amount pre-noticed of Provisional margins from sale of land etc. 3 Tax occasionally assessed 4 ꊊꊓ Interest Income 5 ꊊꊔ Dividend income 6 ꊊꊕ Business income 7 ꊊꊖ Tax withheld and Tax collected by Taxpayer association Wage & salary income 8 4,460,000 ꊊꊗ Pension income 9 Other income 10 1,600,000 Total tax amount prepaid ꊉꊓ 6,060,000 ꊊꊘ Special Tax for Rural Development

214 214 제 4 편계산사례및주요문답사례 주요문답사례 [ 주식매수선택권행사소득에대한소득세과세 ] Q1. 저는외국인투자법인에근무하고있습니다. 모회사로부터 3년전에부여받은주식매수선택권을 2010년도에행사하여소득이발생하였습니다. 이소득을신고해야하나요? A1. 네. 그렇습니다. 국내자회사의종업원이해외모회사로부터주식매수선택권을부여받고고용계약기간중에행사하게되어소득이발생하면, 동소득은종업원이근로를제공한대가로봅니다. 그러므로당해연도소득세신고기간에행사소득을신고해야합니다. 납세자는동소득을신고서별지제40호서식 (1) 의 11쪽 ❽근로소득 연금소득 기타소득명세서에기재하여야합니다. 신고해야합니다. 이경우, 1 소득구분코드에 56을기재합니다. 참고로, 퇴직후에주식매수선택권을행사하여발생하는소득은기타소득으로 신고하여야합니다. 이경우에는 1 소득구분코드에 60 을기재합니다. [ 외화로지급된급여의원화환산 ] Q2. 저는작년초부터한국에서일하고있습니다. 제급여는매달 20일에미국의본사에서지급하고있습니다. 제급여소득에대하여소득세를신고하려고하는데외화로지급되는급여를어떻게신고해야할지궁금합니다. A2. 급여가외화로지급되는경우에는다음과같이원화로환산하여야합니다. 약정된지급일전에급여를지급받은경우에는실제로지급받은날의기준환율을적용하여환산합니다. 약정된지급일또는그후에급여를지급받은경우에는약정된지급일의기준환율을적용하여환산합니다.

215 Part Ⅳ Practice & FAQ 215 Frequently Asked Question [Taxation on gains from stock option exercise] Q1. I work for a foreign-invested company. I have profits from stock options that I exercised in 2010 which were granted by a foreign parent three years ago. Should I declare the gains? A1. Yes. If an employee of a domestic subsidiary is granted stock options by a foreign parent, and exercises them during the employment, the profits are regarded as compensation for the labor the employee provides. Therefore, you should declare the profits during the global income tax filing season this year. You should write down the profits on page 11(❽ Details of Wage & salary Income and Other Income) of tax form 40(1). Enter 56 on the 1 Income Classification Code. For your reference, the profits generated by exercising stock options after retirement should be reported as other income. Enter 60 on the 1 Income Classification Code of the same tax form 40(1). [Currency Conversion of Wage and Salary Paid in Foreign Currency] Q2. I have been working in Korea since early last year. I receive my wage and salary from the US head office on the 20th of every month. I would like to file a tax return on the income. I wonder how I should declare my wage and salary paid in the foreign currency? A2. If wage and salary is paid in the foreign currency, the currency should be converted into won as follows: If you are paid wage and salary before the agreed date of payment, you should apply the standard exchange rate of the actual payment date. If you are paid wage and salary on or after the agreed date of payment, you should apply the standard exchange rate of the agreed date of payment.

216 216 제 4 편계산사례및주요문답사례 [ 특수한경우의소득세확정신고 ] Q3. 저는외국인인데한국에서몇년간사업을하고있습니다. 올해 4월에고국으로돌아가려고하는데이번 5월달에 2010년귀속소득세를신고해야합니까? 그리고 2011 년에번소득에대해서는어떻게신고를해야합니까? A3. 종합소득세확정신고대상인외국인이출국하는경우에는출국일전일까지종합소득세를신고해야합니다. 그러므로귀하는 2010년귀속분종합소득과 2011 년귀속분발생소득에대해서출국일전일까지신고하셔야합니다.. [ 종합소득세과세표준과세액의신고 ] Q4. 저는 3 년동안한국에서일하고있으며고국에서부동산임대소득이있습니다. 한국에서받은급여소득은연말정산기간에연말정산을통하여소득세를신고하였습니다. 부동산임대소득을한국에서도신고해야합니까? A4. 원칙적으로귀하는한국의거주자이므로국외에서발생한소득에대하여도한국에서신고하고소득세를납부하여야합니다. 그러나 2009년 1월 1일이후에최초로발생한국외원천소득에대하여는지난 10년이내국내에주소나거소를둔기간의합계가 5년이하인외국인거주자는국내에서지급되거나국내로송금된소득에대해서만과세합니다. 그러므로동소득이국내에서지급되거나국내로송금되지않았다면한국에서신고할필요가없습니다. [ 기본공제 ] Q5. 제부모님께서는고국에살고계십니다. 그들도기본공제대상이될수있나요? A5. 네그렇습니다. 고국에살고계시는부모님도귀하의부양가족으로서연간소득금액의합계액이 1,000,000원을넘지않는다면기본공제대상이될수있습니다. 또한부모님의연세가 70이상이된다면 1,000,000원의추가공제도받을수있습니다.

217 Part Ⅳ Practice & FAQ 217 [Special Case of Final Return on Tax Base] Q3. I am a foreigner, and have run my own business for a couple of years in Korea. I am returning to my home country in April this year. Should I declare my global income tax for 2010 in May this year? And how may I go about filing a tax return on income earned in 2011? A3. If a foreigner subject to the global income tax leaves Korea, he/she should file a tax return not later than a day before departure. In your case, you should declare your income earned attributable to 2010 and until the day of your departure in 2011 not later than a day from the date of departure. [Income Tax Liabilities and Filing of Tax Base for Global Income] Q4. I have worked in Korea for three years. I have real estate rental income from my home country. I already settled my wage and salary earned in Korea during the year-end tax adjustment period. Should I declare the real estate rental income in Korea as well? A4. In principle, as you are deemed a resident of Korea, you are subject to file return on your income arisen overseas as well. However, if the period of your domicile in Korea is 5 years or less, your foreign source income arisen on and after January 1 of 2009 is not taxed in Korea and you are only subject to pay tax for the income paid in Korea or transferred to Korea. Therefore, in your case, you are not liable for the income tax if forementioned income is not paid in Korea or transferred to Korea. [Basic Deduction] Q5. My parents live back home in my home country. Are they eligible for basic deductions? A5. Yes, you may receive basic deductions for your parents living in your home country, as long as they are your dependents and their global income does not exceed 1,000,000 per year. You may receive an additional deduction of 1,000,000 per parent aged 70 or older.

218 제 5 편 서식

219 Forms Part Ⅴ

220 220 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (1 쪽 ) ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세과세표준확정신고및납부계산서 부동산임대업에서발생한사업소득 ( 이하이서식에서 부동산임대업의사업소득 이라합니다.) 또는부동산임대업외의업종에서발생한사업소득 ( 이하이서식에서 부동산임대업외의사업소득 이라합니다.) 중하나의소득이발생하는하나의사업장만이있는단순경비율적용사업자로서장부를기장하지아니하고단순경비율로추계신고하는경우에는단일소득-단순경비율적용대상자용신고서 [ 별지제40호서식 (4)] 를사용하시기바랍니다. 간편장부대상자 ( 신규사업자와직전과세기간의수입금액이 4천800만원에미달하는사업자는제외 ) 가장부에따른기장신고를하지아니한경우산출세액의 20% 를무기장가산세로추가로납부하여야합니다. 복식부기의무자가복식부기에따른장부를기장하여신고하지아니한경우산출세액의 20% 또는수입금액의 7/10,000 중큰금액을무신고가산세로추가로납부하여야합니다. < 작성순서및작성방법 > 1. ❶ 기본사항란을적습니다. 2. ❸ 세무대리인란을적습니다 ( 세무대리인이기장ㆍ조정또는신고서를작성한경우에만적습니다 ). 3. ❺~❽ 각종소득명세서를작성합니다 ( 해당사항이있는명세서만작성합니다 ). 4. ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서, ꊝꊦ 이월결손금명세서를작성합니다 ( 이월결손금이없는경우에는 ꊝꊦ 이월결손금명세서는작성하지아니합니다 ). 5. ꊝꊧ 소득공제명세서를작성합니다. 6. ꊝꊨ 세액감면명세서ㆍ ꊝꊩ 세액공제명세서ㆍ ꊝꊪ 준비금명세서를작성합니다 ( 해당사항이있는명세서만작성합니다 ). 7. ꊝꊫ 가산세명세서를작성합니다. 8. ꊝꊬ 기납부세액명세서를작성합니다. 9. ❹세액의계산란을적습니다 [ 금융소득이있는경우에는 21쪽의 ꊝꊭ 종합소득산출세액계산서 ( 금융소득자용 ) 를, 기준경비율에따라추계소득금액계산서를작성하는경우에는 23쪽의 ꊝꊮ 추계소득금액계산서 ( 기준경비율적용대상자용 ) 를, 부동산매매업자로서종합소득금액에 1세대3주택등을보유하여발생하는매매차익이있는경우에는 25쪽의 ꊝꊯ 종합소득산출세액계산서 ( 주택매매업자용 ) 를, 소득에합산되는금융소득과 1세대3주택등을보유하여발생하는매매차익등이함께있는경우에는 27쪽의 ꊞꊦ 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 를먼저작성합니다. 10. ❷환급금계좌신고란을적습니다. 11. 각서식에서적을난이더필요한경우에는별지에이어서작성합니다. 12. 신고인은반드시신고인의성명을쓰고서명또는날인하여신고하여야합니다. 13. 란은작성하지아니합니다. 접수증 ( 년귀속종합소득세과세표준확정신고서 ) 성명주소 첨부서류 1. 대차대조표 ( ) 5. 소득공제신고서 ( ) 2. 손익계산서와그부속서류 ( ) 6. 결손금소급공제세액환급신청서 ( ) 3. 합계잔액시산표 ( ) 7. 조세특례제한법 상세액공제ㆍ감면신청서 ( ) 4. 조정계산서 ( ) 8. 그밖의첨부서류 ( ) 접수자 접수일자 ( 인 ) 210 mm 297 mm ( 일반용지 60g/ m2 ( 재활용품 ))

221 Part Ⅴ Forms 221 [Form 40 ⑴] (page 1) (For the year of ) Final Return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local Income Tax to be paid When a business owner who has either real estate rental business income* or other business income** and who applies the simple expense ratio does not keep books, but files estimated-return with simple expense ratio, he/she shall use the Form 40(4). *Business income derived from real estate rental business (hereinafter "Real estate rental business income" ** Other business income made from other businesses (hereinafter "Other business income") When a taxpayer subject to Simplified Bookkeeping(excluding new business starters and business owners with revenue incomes of the previous taxable period less than 48million won) does not file his/her return by bookkeeping, he/she is liable to pay 20% of the calculated tax amount additionally as the penalty for non-bookkeeping. When a taxpayer, who is liable for Double Entry Bookkeeping does not file his/her return by bookkeeping by double entry, he/she is liable to pay 20% of the calculated tax amount or 0.07% of Gross Revenue additionally, whichever is greater, as the penalty for failure to File Returns. < Fill out the forms by the following order> 1. ❶Fill out block Basic Information 2. ❸Fill out block Tax Attorney, when you have a tax attorney prepared this form, 3. ❺ ~ ❽ Each Income Statement to be prepared (only when needed) 4. ❾Details of Global Income, Deficit and Deficit Carried Over Deduction and Statement of Deficit Carried Over ( Statement of Deficit Carried Over is prepared when Deficit Carried Over exists) 5. Fill out the block Details of Exemptions and Deductions 6. Fill out the block Details of Tax Exemptions, the block Details of Tax Credits and the block Details of Reserves (Only a necessary statement is to be made) 7. Fill out the block Details of Penalty Taxes 8. Fill out the block Details of Tax Prepaid 9. Fill out the block ❹Computation of Income Tax[If you have financial income, you should first fill in the form, "ꊝꊭ Calculation of Global Tax on Financial Income", on page 21. If you prepare a statement of estimated income amount according to Standard Expense Rate, you should first fill out the form, "ꊝꊮ Statement of Estimated Income Amount (only for the taxpayer subject to Standard Expense Rate)", on page 23. As a career house trader, if you have gains from transactions of 2 or 3 houses, you should first fill in the form of "ꊝꊯ Global Income Tax Calculation (for career house trader) on page 25. If you have both financial incomes included in income and gains from transactions of 2 or 3 houses, you should fill in the form of "ꊞꊦ Calculation of Global Tax on Financial Income (taxpayer having both financial income and gains from transaction of house)" on page 27]. 10. Fill out the block ❷Bank Account for Tax Refund. 11. If all lines of each schedule is filled with in full, use accompanying paper(s). 12. Taxpayer's name shall be recorded with his/her signature or seal. 13. Do not fill out the shaded box. Receipt (For the year of Final Return of Tax Base for Global Income Tax) Name Address Attachments Receiver 1. Balance Sheet ( ) 2. Profit & Loss Statement including Accompanying Documents ( ) 3. Trial & Balance Sheet ( ) 4. Statement of Income Adjustment ( ) 5. Statement of Income Allowances ( ) 6. Refund application for Deficit Retroactive Deduction ( ) Filing Date 7. Tax Deduction and Exemption Application pursuant to Tax Incentive and Limitation Law( ) 8. Other Documents attesting the contents of the return ( )

222 222 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (2 쪽 ) 작성방법 1. 신고하는귀속연도와거주구분등에관한표를적습니다 주민등록번호란 : 외국인은외국인등록번호 ( 외국인등록번호가없는경우여권번호 ) 를적습니다 3. 8 신고유형란 : 해당되는신고유형에 표시합니다. 신고유형은신고서에첨부하는조정계산서또는소득금액계산서등에따라구분하며, 2 이상의유형에해당하는경우 ꊺꋆ, ꊺꋅ, ꊺꋄ, ꊻꋃ, ꊼꋄ, ꊼꋅ, ꊽꋃ 의순서에따라하나의유형만을선택합니다. 4. ❷ 환급금계좌신고란 : 환급세액이발생하는경우환급금을송금받을본인의예금계좌를적되, 환급세액이 2 천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고하여야합니다. 5. ❸ 세무대리인란 : 해당되는대리구분에 표시합니다. 세무사가기장, 조정또는신고서를작성한경우에만선택하며 ꊱ 기장 ꊲ 조정 ꊳ 신고중하나를선택합니다. 6. ꊊꊓ 종합소득금액란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5 란의합계 ( 종합소득금액 ) 를옮겨적습니다. 7. ꊊꊔ 소득공제란 : ꊝꊧ 소득공제명세서의 소득공제합계를옮겨적습니다. 8. ꊊꊖ 세율ㆍ ꊊꊗ 산출세액란 : 세율표에따라세율을적고과세표준에세율을곱한금액에서누진공제액을빼서산출세액을계산합니다. 종합과세되는이자ㆍ배당소득이있는경우에는 종합소득산출세액계산서 ( 금융소득자용 ) 를사용하여계산합니다. 소득세법 제 64 조를적용받는부동산매매업자인경우에는 종합소득산출세액계산서 ( 주택등매매업자용 ) 에따라계산하고, 부동산매매업자가금융소득자인경우에는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 에따라계산합니다. 9. ꊊꊘ 세액감면ㆍ ꊊꊙ 세액공제란 : ꊝꊨ 세액감면명세서의 5 세액감면합계또는 ꊝꊩ 세액공제명세서의 5 세액공제합계를옮겨적습니다. 10. ꊊꊛ ㆍ ꊍꊗ 가산세란 : 국세기본법 제 47 조의 2 부터제 47 조의 5 까지, 소득세법 제 81 조ㆍ제 158 조및제 159 조에따른가산세를각각적습니다. 이경우 ꊊꊛ 가산세는 ꊝꊫ 가산세명세서의 16 합계란의금액을적습니다. 11. ꊋꊒ ㆍ ꊍꊘ 추가납부 ( 환급 ) 세액란 : 추가납부세액계산서 ( 별지제 51 호서식 ) 를작성한후추가납부세액계산서의 4. 소득세추가납부액합계란 의금액을 ꊋꊒ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적고, 그에따른농어촌특별세환급세액을 ꊍꊘ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적습니다. 12. ꊋꊔ ㆍ ꊍꊚ 기납부세액란 : ꊝꊬ 기납부세액명세서의 11 란및 란의금액을각각옮겨적습니다. 13. ꊋꊕ 납부 ( 환급 ) 할총세액란 : ꊋꊓ 합계금액에서 ꊋꊔ 기납부세액란의금액을빼서적습니다. 그금액이 0 보다작은경우에는환급받을세액이므로 ❷ 환급금계좌신고란을적습니다. 14. 분납할세액란 : 납부할총세액이 1 천만원을초과하는경우총세액이 2 천만원이하인때에는 1 천만원을초과하는금액을, 2 천만원을초과하는때에는세액의 100 분의 50 이하의금액을납부기한경과후 2 개월이내에분납할수있습니다. 분납하려는경우에는분납할세액을이란에적습니다. 15. 지방소득세란 : 과세표준란에는 ꊋꊓ 종합소득세합계란의금액을옮겨적고, 세율 10% 를적용하여 ꊌꊕ 산출세액을계산합니다. ꊌꊖ 기납부세액은 [ 종합소득세기납부세액 (ꊋꊔ)- 중간예납세액 (ꊝꊬ 기납부세액명세서의 1)] 10% 의방법으로산정하여적습니다. 16. 농어촌특별세란 : ꊍꊓ 과세표준란은농어촌특별세과세대상감면세액합계표 ( 별지제 68 호서식 ) 의 ꊉꊚ 감면세액합계란의금액을옮겨적고, 농어촌특별세법 제 5 조에따른세율 (20% 또는 10%) 을적용하여 ꊍꊕ 산출세액을계산합니다. ꊍꊙ 농어촌특별세합계란에는 (ꊍꊖ+ꊍꊗ-ꊍꊘ) 의금액을적습니다. 납부할농어촌특별세총세액이 5 백만원이상이거나종합소득세를분납하는경우일정금액을분납할수있습니다. 세율표 귀속년도 2009년 2010년~2011년 2012년이후 과세표준 세율 누진공제액 세율 누진공제액 세율 누진공제액 1,200만원이하 6% 6% 6% 1,200만원초과 4,600만원이하 16% 120만원 15% 108만원 15% 108만원 4,600만원초과 8,800만원이하 25% 534만원 24% 522만원 24% 522만원 8,800만원초과 35% 1,414만원 35% 1,490만원 33% 1,314만원

223 Part Ⅴ Forms 223 [Form 40 ⑴] (Page 2) Instructions 1. Indicate the attributable year for your tax filing and status of your residency. 2. 2Alien Reg. No.: A foreigner shall enter his/her alien registration number. If you don't have the number, Passport number can be entered instead. 3. 8Return type: Please put a [ ] mark. Th type of return filing is classified according to the attachment documents such as a statement of tax adjustment or a calculation sheet of income amount, etc. If it is higher than 2, select one in the order of ꊺꋆ, ꊺꋅ, ꊺꋄ, ꊻꋃ, ꊼꋄ, ꊼꋅ, ꊽꋃ. 4. ❷Bank Account for Tax Refund : If you are qualified for refund, write down your bank account number where you wan to get your refund. If an amount of tax refunded is 20 million or more, file a tax return with an application of bank account opening(changing) with which a copy of bank account is attached. 5. ❸Tax attorney: select the type of assignment and mark [ ]. Select one from ꊱ, ꊲ or ꊳ. 6. ꊊꊓAmount of Global Income : Enter figures shown in line 5(Total Global Income) of the block ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction. 7. ꊊꊔTotal Income Allowances : Enter figures shown in line of the block ꊝꊧ Details of Exemption and Deductions. 8. ꊊꊖTax Rate & ꊊꊗTax Calculated : An amount of tax calculated comes with following sequences; Multiply tax base by tax rate in the table of basic tax rates. If there are interest dividend income subject to global taxation, use " Calculation of Global Tax on Financial Income" to calculate ꊊꊖ & ꊊꊗ. If the taxpayer is a career house trader affected by Article 64 of the Income Tax Act, use " Global Income Tax Calculation Form (for career house trader)". If the taxpayer is a career house trader who has financial income, use " Calculation of Global Tax on Financial Income (for taxpayers having both financial income and gains from transaction of house)". 9. ꊊꊘTotal Tax Credit & ꊊꊙTotal Tax Exemption : Enter figures shown in line 5Total of Tax Exemptions of the block ꊝꊨDetails of Tax Exemptions or in line 5Total of Tax Credits of the block ꊝꊩDetails of Tax Credits. 10. ꊊꊛ & ꊍꊗ Penalties : Enter penalties pursuant to Article 81, 158 and 159 of the Income Tax Act and from Article 47-2 to 47-5 of the Framework Act on National Taxes. Fill in ꊊꊛ with figures shown in line 16 Total of ꊝꊫ Details of penalty taxes. 11. ꊋꊒ & ꊍꊘRecapture : Prepare the Form 51 for the Recapture, and then fill the line ꊋꊒ with figures in line 4 of Form 51. And fill ꊍꊘ for STRD(Special Tax for Rural Development) refunded. 12. ꊋꊔ & ꊍꊚTax Prepaid : Enter figures from lines 11 of the block ꊝꊬDetails of Tax Prepaid. 13. ꊋꊕTax refundable/tax due: Subtract ꊋꊔtax prepaid from ꊋꊓtotal. If the amount is less than "0", it is refundable, so fill in ❷Bank account for Tax Refund. 14. Tax Payable in installments: The amount of tax payable, which is over 10 million won, could be paid in installments (if the tax amount payable is less than 20 million won or 20 million won, the amount in excess of 10 million won can be paid in installment and if the amount payable is over 20 million won, the half or less than half of the tax amount can be paid in installment within 2 months of the due date for payment.) For installments, fill out this line with the amount of installments. 15. For the Tax Base of Local Income Tax, fill in line with the figures of Total Global Income (ꊋꊓ) and calculate the tax by multiplying tax rate(10%) in the line ꊌꊕ. Tax Prepaid(ꊌꊖ) = [Prepaid Income Tax(ꊋꊔ) - Interim Payment(the line 1 of ꊝꊬ Details of Tax Prepaid)] 10% 16. Special Tax for Rural Development : The Tax Base(ꊍꊓ) is carried over from the line ꊉꊚ of [Form 68(The Table on Total Exempted Tax for the Special Tax for Rural Development)] and the amount of tax is calculated by applying the tax rate(20% or 10%) under Article 5 of the Special Tax for Rural Development Law. Fill in line ꊍꊙ with the figures [ꊍꊖ+ꊍꊗ-ꊍꊘ]. Special Tax for Rural Development can be paid in installments when the tax amount is more than 5 million won or the Income Tax is paid in installments Table of tax rate (Unit : 10,000 won) Tax base For the year of 2009 For the year of 2010, 2011 For the year of 2012 Attributable Year Progressive Progressive Progressive Tax rate Tax rate Tax rate Deduction Deduction Deduction Not more than % 6% 6% Over 1200 Not more than % % % 108 Over 4600 Not more than % % % 522 Over % 1,414 35% 1,490 33% 1,314

224 224 제 5 편서식 [ 별지제40호서식 (1)] ( 개정 ) (3쪽) 거주구분 거주자1 / 비거주자2 관리번호 - ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세 내ㆍ외국인 내국인1 / 외국인9 과세표준확정신고및납부계산서 외국인단일세율적용 여 1 / 부 2 거주지국 거주지국코드 ❶기본사항 1성명 2주민등록번호 - 동ㆍ읍ㆍ아파트ㆍ도ㆍ시구ㆍ군가ㆍ리번지호 3주소면연립등 4주소지 전화번호 5사업장전화번호 6휴 대 전 화 7전자우편주소 8신 고 유 형 ꊺꋄ 자기조정 ꊺꋅ 외부조정 ꊺꋆ 성실납세 ꊻꋃ 간편장부 ꊼꋄ 추계-기준율 ꊼꋅ 추계-단순율 ꊽꋃ 비사업자 9기 장 의 무 복식부기의무자 간편장부대상자 비사업자 10신 고 구 분 ꊺꋃ 정기신고 ꊻꋃ 수정신고 ꊼꋃ 경정청구 ꊽꋃ 기한후신고 ꊾꋃ 추가신고 ( 인정상여 ) ❷환급금계좌신고 11금융회사 / 체신관서명 12계좌번호 14사업자 ❸세무 13성명 전화번호등록번호대리인 ꊉꊘ 대리구분 ꊱ기장 ꊲ조정 ꊳ신고 ꊉꊙ 관리번호 - ꊉꊚ 조정반번호 - ❹세액의계산 구 분 종합소득세 지방소득세 농어촌특별세 종 합 소 득 금 액 ꊊꊓ 소득공제 ꊊꊔ 과 세 표 준 (ꊊꊓ-ꊊꊔ) ꊊꊕ ꊌꊓ ꊍꊓ 세 율 ꊊꊖ ꊌꊔ 10% ꊍꊔ 산 출 세 액 ꊊꊗ ꊌꊕ ꊍꊕ 세 액 감 면 ꊊꊘ 세액공제 ꊊꊙ 결정세액 (ꊊꊗ-ꊊꊘ-ꊊꊙ) ꊊꊚ ꊍꊖ 가산세 ꊊꊛ ꊍꊗ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) ꊋꊒ ꊍꊘ 합계 (ꊊꊚ+ꊊꊛ+ꊋꊒ) ꊋꊓ ꊍꊙ 기납부세액 ꊋꊔ ꊌꊖ ꊍꊚ 납부 ( 환급 ) 할총세액 (ꊋꊓ-ꊋꊔ) ꊋꊕ ꊌꊗ ꊍꊛ 차분납할세액 (2개월내 ) ꊋꊖ ꊎꊒ 감신고기한이내납부할세액 (ꊋꊕ-ꊋꊖ) ꊋꊗ ꊌꊘ ꊎꊓ 신고인은 소득세법 제70조, 농어촌특별세법 제7조, 지방세법 제177조의4 및 국세기본법 제45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 2011년월일신고인 ( 서명또는인 ) 세무대리인은조세전문자격자로서위신고서를성실하고공정하게작성하였음을확인합니다. 세무대리인 ( 서명또는인 ) 세무서장귀하 첨부서류 ( 각 1부 ): 전산입력필 ( 인 ) 동 호 접수 ( 영수 ) 일자

225 Part Ⅴ Forms 225 [Form 40 ⑴] Amended on March 28, 2011 (Page 3) Control No - (For the year of ) Final return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local Income Tax to be paid Residency Resident1/Non-resident2 Nationality Citizen1/Foreigner9 Application of Flat tax rate Yes 1 / No 2 State of Residence ❶ Basic Information 1 Name 2 Alien Reg. No. - City, Gu, City, Dong, Eup, Apt. Building 3 Address Province Goon Myeon Street, Ri Beonji Ho etc. 4 Home phone No. 6 Mobile phone No. 8TypeofReturn State Code Dong 5 Business phone No. 7 address ꊺꋄ Self adjustment ꊺꋅ External adjustment ꊺꋆCompliant SMEs ꊻꋃ Simplified bookkeeping ꊼꋄEstimate-Standard rate ꊼꋅEstimate-Simplified rate ꊽꋃNon-business 9Classification by Scale Double entry bookkeeping Simplified bookkeeping Non-business 10Return Classification ❷ Bank Account for Tax Refund ❸Tax Attorney 13Name ꊉꊘType of assignment ꊺꋃ Regular ꊻꋃ Amended declaration ꊼꋃ Claim for correction ꊽꋃ Return after due date ꊾꋃ Additional Return 11 Name of Bank 14Business Registration No. Bookkeeping and return Adjustment for taxable income Preparing return ꊉꊙControl No Account No. ❹Computation of Income Tax Classification Global Income Tax Local Income Tax ꊉꊚDesignated No. 15Phone No. - Ho Special Tax for Rural Development Amount of Global Income ꊊꊓ Total Income Allowances ꊊꊔ Tax Base ( ꊊꊓ -ꊊꊔ ) ꊊꊕ ꊌꊓ ꊍꊓ Tax Rate ꊊꊖ ꊌꊔ 10% ꊍꊔ Tax Calculated ꊊꊗ ꊌꊕ ꊍꊕ Total Tax Exemption ꊊꊘ Total Tax Credit ꊊꊙ Tax Determined ( ꊊꊗ - ꊊꊘ - ꊊꊙ ) ꊊꊚ ꊍꊖ Penalty taxes ꊊꊛ ꊍꊗ Recapture(Refunded tax amount for Special Tax for Rural Development) ꊋꊒ ꊍꊘ Total ( ꊊꊚ + ꊊꊛ + ꊋꊒ ) ꊋꊓ ꊍꊙ Tax Prepaid ꊋꊔ ꊌꊖ ꊍꊚ Tax Refundable / Tax Due(ꊋꊓ-ꊋꊔ) ꊋꊕ ꊌꊗ ꊍꊛ Bala nce Tax Payable in Installments (within 2 months) ꊋꊖ ꊎꊒ Tax Payable(ꊋꊕ-ꊋꊖ) ꊋꊗ ꊌꊘ ꊎꊓ I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Art. 70 of the Income Tax Act, Art. 7 of the Special Tax for the Rural Development Act and Art of the Local Tax Law and Art. 45 through 45-3 of the Framework Act on National Taxes Taxpayer I, as a licensee of tax professional, filled out above tax return fair and honestly. (signature) Date of receipt Tax agent To Head of District Tax Office Attachments(refer to Instruction of page 1) : (Signature/Stamp) Computerized entry required (Signature)

226 226 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (4 쪽 ) ❺ 이자소득명세서작성방법 1. 소득세법 및 조세특례제한법 에따라비과세또는분리과세되는이자소득은이서식의작성대상에서제외되며, 개인별금융소득 ( 이자ㆍ배당소득의합계액 ) 이 4천만원을초과하는경우로서이자소득이있는때에작성하여야합니다. 다만, 개인별금융소득이 4천만원이하인경우에도국내에서원천징수되지아니하는이자소득 ( 국외금융소득등 ) 이있는때에는그이자소득에대하여작성하여야합니다. 2. 1소득구분코드란 : 다음중해당되는소득구분코드 (11~16) 를코드순으로적습니다. 가. 소득세법 제16조제1항제12호에따른비영업대금의이익 ( 私債이자 ): 11 나. 소득세법 제127조에따라원천징수되지아니하는이자소득 : 12 다. 그밖의이자소득 : 13 라. 국내에서원천징수되지않는국외에서지급받는이자소득 : 15 마. 조세특례제한법 제100조의18에따라동업기업에서배분받은이자소득 : 일련번호란은소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 4. 3상호 ( 성명 ) ㆍ4사업자등록번호 ( 주민등록번호 ) 란 : 이자를지급하는자의상호 ( 성명 ) 와사업자등록번호 ( 주민등록번호 ) 를적습니다 이자소득금액란 : 이자의지급자별로원천징수세액을차감하기전의총이자액을적습니다 원천징수된소득세란 : 이자를지급하는자에게원천징수된소득세를적습니다. 지방소득세는 3 쪽에 서계산하므로적지않습니다.

227 Part Ⅴ Forms 227 [Form 40 ⑴] Amended on March 28, 2011 (Page 4) Instructions for Preparing ❺ Details of Interest Income 1. Filers are not obliged to fill out this form if their interest income subject to non-taxation or separate taxation under the Income Tax Law and the Tax Incentive and Limitation Law. Filers shall fill out this form if their financial income exceeds 40 million won with interest income (overseas financial income) included * Filers shall enter financial income worth not more than 40 million won if the interest income(ex. financial income from foreign countries) is not withheld domestically. 2. 1Income Classification Code : Enter the income classification codes mentioned above(11 ~ 16) in numerical order. (1) Income Classification Code 11 : Interest from non-commercial loans prescribed by Article 16 1 (12) of the Income Tax Law (2) Income Classification Code 12 : Interest income free from withholding as prescribed by Article 127 of the Income Tax Law (3) Income Classification Code 13 : Other interest income (4) Interest income paid outside Korea and not subject to domestic withholding tax : 15 (5) Interest income derived from partnership under the Article of Restriction of special taxation Act: Serial No. : Set number on each taxable interest income by the income classification code. If the payer of interest income is more than two, write down the sum of income by classification code in the last line. 4. 3Company Name(Name) 4Tax Registration No.(Resident Registration No.) for those paying interest 5. 5 Taxable Interest Income : Write down the sum of annual interest paid by each income payer. * Write down the amount of total interest before withholding. 6. 6Income Tax withheld : Write down the amount of tax withheld. Do not write down the local income tax here. (Local tax is calculated in page 3)

228 228 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (5 쪽 ) ❺ 이자소득명세서 1 소득구분코드 2 일련번호 3 상호 ( 성명 ) 이자지급자 4 사업자등록번호 ( 주민등록번호 ) 5 이자소득금액 6 원천징수된소득세

229 Part Ⅴ Forms 229 [Form 40 ⑴] Amended on March 28, 2011 (Page 5) ❺ Details of Interest Income 1 Income Classification Code 2 Serial No. 3 Company Name (Name) Interest Payer 4 Tax Reg. No. (Resident Reg. No.) 5 Taxable Interest Income 6 Income Tax withheld

230 230 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (6 쪽 ) ❻ 배당소득명세서작성방법 1. 소득세법 및 조세특례제한법 에따라비과세또는분리과세되는배당소득은이서식의작성대상에서제외되며, 개인별금융소득 ( 이자ㆍ배당소득의합계액 ) 이 4천만원을초과하는경우로서배당소득이있는때에작성하여야합니다. 다만, 개인별금융소득이 4천만원이하인경우에도국내에서원천징수되지아니하는배당소득 ( 국외금융소득등 ) 이있는때에는그배당소득에대하여작성하여야합니다. 2. 1소득구분코드란 : 다음중해당되는소득구분코드 (21~29) 를코드순으로적습니다. 가. 기준금액 (4천만원) 초과분에대하여배당가산 (Gross-Up) 하는배당소득 : 21 나. 배당가산 (Gross-Up) 하지아니하는배당소득 : 22 23~29 코드에해당하는배당소득은해당코드로분류합니다. 집합투자기구로부터의이익, 자기주식또는자기출자지분의소각익으로인한자본전입또는토지의재평가차액 ( 재평가세율 1% 적용대상 ) 의자본전입에따른의제배당, 법인이자기주식또는자기출자지분을보유한상태에서자본준비금이나재평가적립금을자본전입함에따라해당법인외의주주등의증가한지분비율에상당하는주식등의가액은전체배당소득을이코드로분류합니다. 21코드에해당하는배당소득중유동화전문회사등소득공제를적용받는법인또는공장 본사의수도권외의지역으로이전함에따른임시특별세액감면또는외국인투자 증자에대한법인세등감면을적용받는법인으로부터받는배당등은감면비율을곱하여산출한금액을이코드로분류합니다. 다. 소득세법 제127조에따라원천징수되지아니하는배당소득 : 23 라. 국내에서원천징수되지않는국외에서지급받는배당소득 : 26 마. 소득세법 제17조제1항제8호에따른출자공동사업자의배당소득 : 28 바. 조세특례제한법 제100조의18에따라동업기업에서배분받은배당소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 4. 3법인명ㆍ4사업자등록번호란 : 배당을지급하는법인또는단체의명칭과사업자등록번호를적습니다. 5. 5배당액란 : 지급자별로원천징수세액을차감하기전의총배당액을적습니다. 6. 6대상금액란 : 21코드에해당하는배당소득이다른코드의배당소득및이자소득과합산하여 4천만원을초과하는경우, 초과하는배당액만을적습니다. ( 예 ) 이자소득 2천만원, 배당소득 5천만원 (Gross-Up 대상 ) 인경우 5배당액란은 5천만원을, 6대상금액란은 3천만원을적음 7. 7배당가산액란 : [6대상금액 가산율 ( 일부터 까지의배당소득은 100분의 12, 일이후의배당소득은 100분의 11)] 의방법으로산정한금액을적습니다. 8. 8배당소득금액란 : [5배당액+7배당가산액] 의방법으로산정한금액을적습니다. 9. 9원천징수된소득세란 : 배당을지급하는자에게원천징수된소득세를적습니다. 지방소득세는 3쪽에서계산하므로적지않습니다.

231 Part Ⅴ Forms 231 [Form 40 ⑴] Amended on March 28, 2011 (Page 6) 11 Instructions for Preparing ❻ Details of Dividend Income 1. Filers are not obliged to fill out this form if their dividend income is subject to non-taxation or separate taxation under the Income Tax Law and the Tax Incentive and Limitation Law. Filers shall fill out this form if their financial income exceeds 40 million won with dividend income (overseas financial income) included * Filers shall enter financial income worth not more than 40 million won if the dividend income(ex. financial income from foreign countries). is not withheld domestically Income Classification Code : Write down the code above(21~29) in order. (1) Dividend income subject to Gross-up : Income Classification Code 21 (2) Dividend income not subject to Gross-up : Income Classification Code 22 (3) Dividend income which is not withheld by Article 127 of the Income Tax Act : Income Classification Code 23 (4) Dividend income paid outside Korea and not subject to domestic withholding tax : 26 (5) Dividend income of a co-investor as described by (17) (1) (8) of the Income Tax Act : 28 (6) Dividend income derived from partnership under the Article of Restriction of special taxation Act : Serial No. : Write down serial no. on each dividend income by the income classification code. If the number of each code is more than two, write down the sum of income by the classification code in the last line Company Name 4Tax Registration No. : Write down the name and tax registration no. for the company paying interest Dividend Income : Write down the annual dividend income before tax withholding by each dividend paying company Dividend Income for Gross-up: write the amount exceeding 40million won if the total amount of other interests and dividend income(not subject to gross-up) exceeds 40 million won. (ex. Interest income 20 million won, dividend income 50 million won( subject to gross-up), 50 million won in box 5, and 30 million in box 6 (ex. Interest income: 20 million won, Dividend Income: 50 million won (subject to Gross-Up), box 5: 50 million won, box 6: 30 million won) 7. 7 Gross-up Amount : Dividend Income for Gross-up(6) Gross-up rate (12% for dividend income during Jan ~Dec and 11% for dividend income on and after Jan ) 8. 8 Taxable Income : Dividend Income(5) + Gross-up Amount(7) 9. 9 Income Tax Withheld : Enter the amount of tax withheld. Do not write down the local income tax here. (Local tax is calculated in page 3)

232 232 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (7 쪽 ) ❻ 배당소득명세서 1 소득구분코드 2 일련번호 배당지급법인 3 법인명 4 사업자등록번호 5 배당액 배당가산액 (Gross-Up) 6 대상금액 7 가산액 (6 가산율 ) 8 배당소득금액 (5+7) 9 원천징수된소득세

233 Part Ⅴ Forms 233 [Form 40 ⑴] Amended on March 28, 2011 (Page 7) ❻ Details of Dividend Income 1 Income Classification Code 2 Serial No. Payer 3 Company Name 4Tax Registration No. 5 Dividend Income 6 Dividend Income for Gross-up Gross-Up 7 Gross-up Amount (6 15/100) 8 Taxable Income (5+7) 9 Income Tax withheld

234 234 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (8 쪽 ) ❼ 사업소득명세서작성방법 1. 1 소득구분코드란 : 아래의소득구분코드 (30 ㆍ 31 ㆍ 40 ㆍ 41) 를코드순으로적습니다. 가. 부동산임대업의사업소득 : 30 나. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은부동산임대업의사업소득 : 31 다. 부동산임대업외의사업소득 : 40 라. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은부동산임대업외의사업소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 3. 3사업장의소재지가국내인경우 1, 국외인경우 9 로구분하여적고소재지국코드는국제표준화기구 (ISO) 가정한국가코드를적습니다. (* ISO국가코드 : 국세청홈페이지 국세정보 국제조세정보 국제조세자료실에서조회할수있습니다. 예 ) 대한민국 :KR, 미국 :US 4. 6신고유형코드란 : 과세표준확정신고서에첨부하는조정계산서의작성자또는소득금액계산서의종류에따라다음과같이구분하여적습니다. 조세특례제한법 제100조의18에따라동업기업에서배분받은사업소득의경우동업기업소득계산및배분명세서신고시조정구분에따라 11코드또는 12 코드로구분하여적습니다. 가. 자기조정 ( 자기가직접조정계산서를작성한경우에해당됩니다 ): 11 나. 외부조정 ( 세무대리인이조정계산서를작성한경우에해당됩니다 ): 12 다. 성실납세 : 13 라. 간편장부소득금액계산서에따라소득금액을계산한경우 : 20 마. 기준경비율에따라소득금액을계산한경우 : 31 바. 단순경비율에따라소득금액을계산한경우 : 주업종코드란 : 해당되는업종코드가 2 이상인경우에는수입금액이가장큰사업장의업종코드를적습니다 총수입금액란및 10 소득금액란 : 비과세사업소득인농가부업소득이있는사업자의경우는비과세사업소득 ( 농가부업소득 ) 계산명세서 ( 별지제 37 호의 3 서식 ) 를작성한후동서식의 ꊉꊙ 과세대상금액란의수입금액과소득금액을옮겨적습니다. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은사업소득의경우배분받은소득금액을총수입금액란에, 배분받은결손금을필요경비란에적습니다 필요경비란 : 기준경비율에따라신고하는경우 추계소득금액계산서의 16 필요경비계란의금액을적습니다. 다만, 소득금액을 추계소득금액계산서의 20 비교소득금액으로할경우에는 8 총수입금액에서 10 소득금액을뺀금액을적습니다 소득금액란 : 8 총수입금액에서 9 필요경비를뺀금액을적습니다. 다만, 기준경비율에의한추계신고자는 ꊝꊮ 추계소득금액계산서의 ꊊꊓ 소득금액을적습니다 과세기간개시일ㆍ12과세기간종료일란 : 계속사업자의경우에는과세기간개시일은해당연도 1. 1 로적고, 과세기간종료일은 로적습니다. 신규사업자나폐업자는개업일또는폐업일을적고, 공동사업자의경우에는해당구성원의동업개시일과탈퇴일을적습니다 대표공동사업자란은공동사업인경우에는대표공동사업자의성명과주민등록번호를적습니다 특수관계자란은공동사업자중에특수관계자 ( 생계를같이하는친족 ) 가있는경우로서 소득세법시행령 제100조제4항에따른공동사업자중특수관계자의소득금액을합산신고하는경우에는특수관계자의성명과주민등록번호를적습니다 일련번호란 : 원천징수의무자또는납세조합별로일련번호를부여합니다. 13. ꊉꊘ 상호 ( 성명 ) ㆍꊉꊙ 사업자등록번호 ( 주민등록번호 ) 란 : 원천징수의무자또는납세조합의상호 ( 성명 ), 사업자등록번호 ( 주민등록번호 ) 를적습니다. 14. ꊉꊚ 소득세ㆍꊉꊛ 농어촌특별세란 : 원천징수의무자또는납세조합이징수한소득세및농어촌특별세를적으며, 원천징수자또는납세조합별로연간합계액을적습니다. 지방소득세는 3쪽에서계산하므로적지않습니다.

235 Part Ⅴ Forms 235 [Form 40 ⑴] Amended on March 28, 2011 (Page 8) Instructions for Preparing ❼ Details of Business Income 1. 1Income Classification Code : Choose appropriate code (30ㆍ31ㆍ40ㆍ41) from below. (1) Real Estate Rental Business Income : 30 (2) Real Estate Rental Business Income Derived from partnership under the Article of Restriction of special taxation Act: 31 (3) Other Business Income : 40 (4) Other Business Income Derived from partnership under the Article of Restriction of special taxation Act: Serial No.: Indicate serial number according to the income classification code. If the serial number is higher than 2, write down the sum by code in the following low 3. 3Enter 1 if the business place is in Korea. Enter 9 if the business place is outside Korea. Enter country code of business place as designated by the International Organization for Standardization. (* ISO country code : NTS English website Resources Additional Info.) e.g. Korea: KR, United States: US 4. 6Code for Type of Return : Write down the code number below according to the type of return, which are attached in the final tax return. Under the provision of the Article of the Restriction on Special Taxation Act, for business income derived from partnership, the code is 11 or 12 according to adjustment type of income calculation for partnership and distribution. (1) Self-adjustment : 11 (2) External-adjustment : 12 (3) Compliant tax payment: 13 (4) Calculation of Income Amount by Simple Bookkeeping Income Amount Calculation: 20 (5) Calculation of Income Amount by Standard Expense Rate : 31 (6) Calculation of Income Amount by Simplified Expense Rate : Main Code of Kind of Business : If the number of code falling under related type and items of business is more than two, write down the business code of the business of which revenue is the greatest. 6. 8Gross Income Amount and 10Income: A Taxpayer with by-job income of farmhouse (non-taxable business income) must enter the income in box 17 of Tax Form 37-3 Under the provision of the Article of the Restriction on Special Taxation Act, write down business income derived from partnership in the Gross Income Amount column and write down losses derived partnership in the Necessary Expenses column. 7. 9Necessary Expenses : When you file a return using Standard Expense Rate, enter the column total of Necessary Expenses in the Statement of Estimated Income Amount. However, when income amount is Alternative Income Amount in the Statement of Estimated Income Amount, enter 8Gross Revenue-10Income Amount Income : 8Gross Revenue - 9Necessary Expenses (A taxpayer subject to Standard Expense Rate shall enter Income Amount of the Statement of Estimated Income Amount above.) 9. In boxes 11 and 12, the self-employed keeping their business going: shall write Jan, 1 of the current year as beginning date of taxation period, and December 31 of the current year as closing date of taxation period. As for new starters and closed businesses, enter a beginning date or a shutdown date of business. As for Co-ownership, enter the business commencement and withdrawal date of a member for that year Representative Co-owner : For joint business, write down the name and identification number of primary income earner Related Party : In case partners are related to each other, the income of the related party is attributed to the main partner whose share of stocks or the ratio of income allocation is bigger than others. For the aggregate income return for the related party, write down the name and identification number of the related party under Article of the Presidential Decree of the Personal Income Tax Law Serial No. : Set a serial No. for withholding agent(company) and tax association Company Name (Name) 17Tax Registration No. (Resident Registration No.) of withholding agent or taxpayer association 14. Income Tax and Special Tax for Rural Development : Write down the annual amount of tax collected and the tax collected by taxpayer association or the special tax for rural development. Do not write down the local income tax here. (Local tax is calculated in page 3)

236 236 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (9 쪽 ) ❼ 사업소득명세서 1 소득구분코드 2 일련번호 3사업장 4상 소재지국내 1/ 국외 9 소재지국코드호 5사 업 자 등 록 번 호 6신 고 유 형 코 드 7주 업 종 코 드 8총 수 입 금 액 9필 요 경 비 10소 득 금 액 (8-9) 11과 세 기 간 개 시 일 12과 세 기 간 종 료 일 ꊉꊕ 대표공동사업자 성 명 주민등록번호 성 명 주민등록번호 ꊉꊖ 특수관계자 성 명 주민등록번호 성 명 15 일련번호 주민등록번호사업소득에대한원천징수및납세조합징수세액원천징수의무자또는납세조합원천징수또는납세조합징수세액 ꊉꊙ 사업자등록번호 ꊉꊘ 상호 ( 성명 ) ꊉꊚ 소득세 ꊉꊛ 농어촌특별세 ( 주민등록번호 )

237 Part Ⅴ Forms 237 [Form 40 ⑴] Amended on March 28, 2011 (Page 9) ❼ Details of Business Income 1 Income Classification Code 2 Serial No. Location 3 Place of business Domestic 1 Overseas 9 4 Company Name 5 Tax Registration No. 6 Code for Type of Return 7 Main Business Code 8 Gross Income Amount 9 Necessary Expenses 10 Income(8-9) State code of location 11 Beginning Date of Taxable Period 12 Closing Date of Taxable Period 13 Representative Co-owner 14 Related Party 15 Serial No. Name Alien[Resident] Registration No. Name Alien[Resident] Registration No. Name Alien[Resident] Registration No. Name Alien[Resident] Registration No. Tax Withheld and the tax collected by taxpayer association for business income Withholding Agent or Taxpayer Association 16 Company Name (Name) 17 Tax Registration No. (Resident Reg. No.) Tax withheld or the tax collected by taxpayer association Special Tax for Rural Income Tax Development

238 238 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (10 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서작성방법 1. 이서식에비과세소득과분리과세소득은적지아니합니다. 2. 1소득구분코드란 : 다음중해당되는소득구분코드를코드순으로적습니다. 가. 근로소득의소득구분코드 (1) 소득세법 제127조에따른원천징수의무가있는근로소득 ( 미군으로부터받는근로소득제외 ): 51 국내에서근로를제공하고받는근로소득은일반적으로여기에해당합니다. (2) 미군으로부터받는근로소득 : 52 (3) 국외에서근로를제공하고받는근로소득 : 53 (4) 근로소득납세조합가입자가받는근로소득 : 55 (5) 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득 : 56 (6) 소득세법 제127조에따른원천징수의무가없는근로소득 : 57 외국기관, 국제연합군 ( 미군제외 ), 국외에있는외국인또는외국법인으로부터받는근로소득 ( 국내지점ㆍ국내영업소ㆍ국내사업장으로부터받는근로소득제외 ) 을말합니다. 나. 연금소득의소득구분코드 : 66 다. 기타소득의소득구분코드 (1) 61코드이외의기타소득 : 60 (2) 조세특례제한법 제100조의18에따라동업기업에서배분받은기타소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 4. 3상호 ( 성명 ) ㆍ4사업자등록번호 ( 주민등록번호 ) 란 : 근로소득ㆍ연금소득ㆍ기타소득을지급하는자의상호 ( 성명 ) 및사업자등록번호 ( 주민등록번호 ) 를적습니다. 다만, 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득이있는근로자는해당주식매수선택권을부여한외국소재본점을적거나모회사의국내소재지점ㆍ연락사무소또는외국인투자기업의상호및사업자등록번호를적습니다. 5. 5총수입금액란 : 지급자별로연간합계액을적습니다. 근로소득의경우총급여액 ( 근로소득에서제외되는소득과비과세소득을제외한금액을말함 ) 을, 연금소득의경우총연금액 ( 연금소득에서제외되는소득과비과세소득을제외한금액을말함 ) 을적습니다. 6. 6필요경비란 : 필요경비를적습니다. 근로소득의경우에는근로소득공제액을적으며, 근무지가 2 이상인경우에는주된근무지의근로소득에서공제하되, 주된근무지의근로소득이근로소득공제액에미달하는경우에는종된근무지의근로소득에서공제합니다. 연금소득의경우에는연금소득공제액을적습니다 소득금액란 : 5 총수입금액에서 6 필요경비를뺀금액을적습니다. 8. 8소득세ㆍ9농어촌특별세란 : 원천징수또는납세조합징수된소득세ㆍ농어촌특별세를적습니다. 지방소득세는 3쪽에서계산하므로적지않습니다.

239 Part Ⅴ Forms 239 [Form 40 ⑴] Amended on March 28, 2011 (Page 10) Instructions for Preparing ❽ Details of Wage & Salary Income, Pension Income and Other Income 1. Exclude non-taxable income and the income subject to the separate taxation. 2. 1Income Classification Code : Choose appropriate codes from below and enter the code in numerical order. The classification code of wage & salary income (1) Wage & salary income subject to withholding tax according to the Art. 127 of the Income Tax Act (excluding wages and salaries received from the US. Armed Forces in Korea) : 51 This includes wage/salary income received for providing services in Korea. (2) Wages and salaries received from the US. Armed Forces in Korea : 52 (3) The income in consideration of supplying labors furnished abroad : 53 (4) Wage & salary income of the member who joined taxpayer association : 55 (5) Wage & salary income incurred from the exercise of stock option granted by foreign companies : 56 (6) Wage & salary income not subject to withholding tax according to the Art. 127 of the Income Tax Act : 57 This includes wage/salary income received from foreign organizations, the UN Forces (except US army), foreigners or foreign corporations (excluding wage/salary received from foreign corporation's domestic branches and domestic business office/place). Pension Income : 66 Other income (1) Other income which is not under code 61 : 60 (2) Other income Derived from partnership under the Article of Restriction of special taxation Act : Serial No. : Set a serial no. by each code. If the number of code is more than two, write down the sum of income by classification code in the last line. 4. 3Write down the Company Name (Name) 4Tax Registration No.(Resident Reg. No.) of those who are paying wage & salary income, pension income, other income. But the worker who has wage & salary income incurred from the exercise of stock option granted by foreign companies shall write down the name or tax registration no. of foreign head quarter, domestic branch, liaison office, or the foreign invested company which gave the stock option concerned. 5. 5Write down an annual Gross Receipt by each income payer. For wage/salary income, put the total amount of gross pay (excluding non-taxable income) and for pension income put the total amount of pension received (excluding non-taxable income) 6. 6Necessary Expenses : For wages and Salaries, write down the amount of earned income deduction, which is deducted from the wages and salaries income accrued in main working place if working place is more than two. but in case where the amount of wages and salaries is less than earned income deduction, the excess amount can be carried over to be deducted from the secondary working place. In case of pension income, write down the amount of pension income deduction Taxable Income : 5Gross Receipt - 6Necessary Expenses 8. 8Income Tax & 9Special Tax for Rural Development : Write down the tax withheld and the tax collected by taxpayer association. Do not write down the local income tax here. (Local tax is calculated in page 3)

240 240 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (11 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서 1 소득구분코드 2 일련번호 소득의지급자 ( 부여자의국내사업장 ) 5총수입금액 6필요경비 7소득금액 3상호 ( 성명 ) ( 총급여액 ( 근로소득공제 (5-6) 8 총연금액 ) 연금소득공제 ) 소득세 4사업자등록번호 ( 주민등록번호 ) 원천징수또는납세조합징수세액 9 농어촌특별세

241 Part Ⅴ Forms 241 [Form 40 ⑴] Amended on March 28, 2011 (Page 11) ❽ Details of Wage & Salary Income, Pension Income, and Other Income 1 Income Classification Code 2 Serial No. Payer (Domestic working place) 3 Company Name (Name) 4 Tax Reg. No. (Resident Reg. No.) 5Gross Receipt (Total amount of pay total amount of pension) 6 Necessary Expenses 7 Taxable Income (5-6) Tax withheld or the tax collected by taxpayer association 8 Income Tax 9 Special Tax for Rural Development

242 242 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (12 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서작성방법 1. 1 소득별소득금액란 : 소득의구분별로다음과같은방법으로적습니다. 가. 이자소득금액란 : ❺ 이자소득명세서의 5 이자소득금액의합계액나. 배당소득금액란 : ❻ 배당소득명세서의 8 배당소득금액의합계액에서 소득세법 제 17 조제 1 항제 8 호에따른출자공동사업자의배당소득을제외한금액다. 출자공동사업자의배당소득금액란 : 소득세법 제 17 조제 1 항제 8 호에따른출자공동사업자의배당소득금액의합계액라. 부동산임대업의사업소득금액란 : ❼ 사업소득명세서의소득구분코드가 30 과 31 인소득의 ꊉꊒ 소득금액란의합계액. 다만, 합계액이결손 (-) 인경우에는 0 으로적고, 그결손금은 ꊝꊦ 이월결손금명세서의부동산임대업의사업소득금액의이월결손금발생금액 (2) 란에적습니다. 마. 부동산임대업외의사업소득금액란 : ❼ 사업소득명세서의소득구분코드가 40 과 41 인소득의 ꊉꊒ 소득금액란의합계액바. 근로소득금액, 연금소득금액, 기타소득금액란 : ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서의각소득별 7 소득금액란의합계액 2. 2 부동산임대업외의사업소득결손금공제금액란 : 부동산임대업외의사업소득금액이결손 (-) 인경우에는그결손금액을부동산임대업의사업소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다. 부동산임대업외의사업소득의결손금또는이월결손금을배당소득이나이자소득에서공제할것인지여부및그공제할금액은 소득세법 제 45 조제 5 항에따라납세자가결정합니다 부동산임대업외의사업소득이월결손금공제금액란 : 부동산임대업외의사업소득의이월결손금이있는경우에는그이월결손금을부동산임대업외의사업소득금액ㆍ부동산임대업의사업소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다 부동산임대업의사업소득이월결손금공제금액란 : 부동산임대업의사업소득에서공제하는부동산임대업의사업소득이월결손금을적습니다 결손금ㆍ이월결손금공제후소득금액란 : ( ) 의방법으로산정한금액을적습니다. 다만, 부동산임대업외의사업소득금액이음수 (-) 인경우 ( 부동산임대업외의사업소득의결손금을 2 와같이다른소득에서공제한후에도결손금이남는경우를말합니다 ) 에는 0 으로적고, 그남은결손금은 ꊝꊦ 이월결손금명세서의부동산임대업외의사업소득의 2 이월결손금발생금액란에적습니다. ꊝꊦ 이월결손금명세서작성방법 1. 1 발생과세기간ㆍ 2 발생금액란 : 직전 10 개과세기간 (2008 년이전과세기간에발생한이월결손금은직전 5 개과세기간 ) 과해당과세기간에발생한이월결손금을과세기간별로차례대로적습니다 전기까지공제액란 : 직전과세기간까지공제한금액을적습니다 당기공제액란 : 당기에공제한금액을적습니다. 먼저발생한이월결손금부터순차로공제합니다 ( 당기공제액의합계액은 ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 4 란또는 3 란의합계액과같습니다 ) 소급공제액란 : 조세특례제한법시행령 제 2 조에따른중소기업자가해당과세기간에발생한결손금을 소득세법 제 85 조의 2 에따라소급공제하는경우그소급공제하는금액 [ 결손금소급공제세액환급신청서 ( 별지제 40 호의 4 서식 ) 의 12 소급공제를받으려는이월결손금을말합니다 ] 을적습니다 그밖의공제액란 : 이월결손금을자산수증익및채무면제익으로보전 ( 충당 ) 한경우그금액을적습니다 잔액란 : 이월결손금발생금액중당기까지공제하고남은잔액을 ( ) 의방법으로산정하여적습니다.

243 Part Ⅴ Forms 243 [Form 40 ⑴] Amended on March 28, 2011 (Page 12) Instructions for Preparing ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction 1. 1Amount of Income by Income Classification : 가. Interest income: Gross amount of 5interest income in the ❺ statement of interest income 나. Dividend income: Gross amount of 8dividend income in the ❻ statement of dividend income excluding the dividend income paid to a co-investor under of the Income Tax Act 다. Dividend income paid to a co-investor: A co-investor's total dividend income under of the Income Tax Act. 라. Real Estate Rental Business Income: ꊉꊒ Sum of income of which classification code is either 30 or 31. If the amount is (-), write down "0", and write down the loss in the 2 of the Statement of Deficit Carried Over. 마. Other Business Income: ꊉꊒ Sum of income of which classification code is either 40 or 41. 바. Wage&Salary Income, Pension Income, Other Income: 7Balance of each income type in the specification of Wage&Salary Income/ Pension Income/ Other Income. 2. 2Business Deficit Deducted : The amount of deficit for business income is deducted from each income in following sequence; real estate rental business income, wage & salary income, pension income, other income, and interest income and dividend income subject to global income tax (not deductible for interest income and dividend income subject to withholding tax rate). Taxpayers decide both the amount of deficit to be deducted and whether the deficit or the deficit carried over is deducted from interest income or dividend income as prescribed by Article 45 5 of the Personal Income Tax Law. 3. 3Deficit Carried Over Deduction for Other Business Income : The amount of deficit carried over is deducted from each income in following sequence; Other business income, real estate rental business income, wage & salary income, pension income, other income, and dividend income and interest income subject to global income tax (not deductible for interest income and dividend income subject to withholding tax rate). 4. 4Deficit Carried Over deduction for Real Estate Rental Business Income : Write down the deficit of real estate rental business income which is deducted from real estate rental business income. 5. 5Income after Deficit / Deficit Carried Over : *In case where the other business income is under zero(when the amount of deficit still remains, after deducted from other incomes just like 2 above), write down 0 and the amount left after deduction is written down in the line 2 in ꊝꊦStatement of Deficit Carried Over. Instructions for Preparing ꊝꊦ Statement of Deficit Carried Over 1. 1Taxation Period Accrued 2The Amount Accrued : The deficit carried over, which was incurred in previous 10 taxation periods (For the deficit carried-forwarded in the taxation period before 2008, previous 5 taxation periods) and the current taxation period, shall be written down in sequence of each taxation period. 2. 3Write down the amount of deduction by previous taxation period 3. 4Write down the current deduction in the line : deduct the first incurred deficit carried over first in sequence.(the total amount of the current deduction is the sum of 4 or 3 in the ❾Details of Global Income, Deficit and Deficit Carried Over Deduction 4. 5Write down the retroactive deduction(or the deficit carried over in line 12 of [Form (40-4)] in case where small and medium sized business by Article 2 of the Tax Incentive and Limitation Law applies for retroactive deduction which is incurred in current taxation period under Article 85-2 of the Income Tax Law, 5. 6Other deduction : Write the amount in case that the deficit carried over is appropriated as gain from assets contributed or gain from discharge of indebtedness. 6. 7Balance : Write down the amount of accrued deficit carried over which is left after deduction ( )

244 244 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (13 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 구 분 1 소득별소득금액 2 부동산임대업외의사업소득결손금공제금액 이월결손금공제금액 3 부동산임대업외의사업소득이월결손금공제금액 4 부동산임대업의사업소득이월결손금공제금액 5 결손금ㆍ이월결손금공제후소득금액 이자소득금액 배당소득금액 출자공동사업자의배당소득금액부동산임대업의사업소득금액부동산임대업외의사업소득금액 근로소득금액 연금소득금액 기타소득금액 합계 ( 종합소득금액 ) ꊝꊦ 이월결손금명세서 구분 이월결손금발생명세 1 발생과세기간 2 발생금액 3 전기까지공제액 4 당기공제액 당기공제액 5 소급공제액 6 그밖의공제액 7 잔액 부동산임대업 의사업소득 부동산임대업 외의사업소득

245 Part Ⅴ Forms 245 [Form 40 ⑴] Amended on March 28, 2011 (Page 13) ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction Classification Interest Income 1 Amount of Income by Income Classification 2 Deficit Deduction for Other Business Income Deficit Carried Over Deduction amount 3Deficit Carried Over Deduction for Other Business Income 4Deficit Carried Over Deduction for Real Estate Rental Business Income 5 Income after Deficit / Deficit Carried Over Dividend Income Dividend income paid to a Co-investor Real Estate Rental Business Income Other Business Income Wage & Salary Income Pension Income Other Income TotalGlobalIncome ꊝꊦ Statement of Deficit Carried Over Classification Deficit carried over 1 Taxation Period Accrued 2 Amount Accrued 3 Amount Deducted by Pre-Taxation Period 4 Current Deduction Current Deduction 5 Retroactive Deduction 6 Other Deduction 7 Balance Real Estate Rental Business Income Other Business Income

246 246 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (14 쪽 ) ꊝꊧ 소득공제명세서작성방법 이서식의인적공제와특별공제는소득공제신고서 ( 별지제37호서식 ) 를, 조세특례제한법 상의소득공제는해당공제신청서를작성한후작성합니다. 1. 인적공제 (1~9) 란 : 다음과같은방법으로적습니다. 가. 기본공제란 : 본인과연간소득금액이 100만원이하인배우자, 거주자 ( 그배우자를포함한다 ) 와생계를같이하는연간소득금액이 100만원이하인공제대상부양가족에대하여각각 1명당 150만원 ( 해당인원 150만원 ) 을각란에서공제합니다. 공제대상부양가족은 60세이상이거나 20세이하여야합니다 ( 장애인과수급자는연령의제한이없습니다 ). 나. 추가공제란 : 기본공제대상자중 70세이상인자는 470세이상인자란에 1명당 100만원을, 장애인인경우에는 5장애인란에 1명당 200만원을, 본인이여성으로서부양가족이있는세대주이거나배우자가있는경우 6부녀자란에 50만원을, 거주자에게기본공제대상자중 6세이하의직계비속, 입양자또는위탁아동이있는경우에는 76세이하인자란에 1명당 100만원을, 해당과세기간에출생한직계비속과입양신고한입양자가있는경우 8출생 입양자란에 1명당 200만원을각각공제합니다. 다. 9다자녀추가공제란 : 근로소득또는사업소득이있는거주자의기본공제대상자에해당하는자녀가 2명인경우에는 50만원을, 2명을초과하는경우에는 50만원과초과하는자녀 1명당 100만원을근로소득또는사업소득에서추가로공제합니다. 2. 연금보험료공제 (11~13) 란 : 국민연금법 에따라부담하는연금보험료 ( 사용자부담금은제외합니다 ) 는 11란에서, 그밖의각연금법또는 별정우체국법 에따라근로자본인이부담하는기여금ㆍ부담금은 12란에서, 근로자퇴직급여보장법 또는 과학기술인공제회법 에따라근로자가부담하는부담금 ( 조세특례제한법 제86조의2에따른저축불입액과의합하여 300만원을한도로함 ) 을 13란에서각각공제합니다 주택담보노후연금이자비용공제란 : 연금소득이있는거주자로주택담보노후연금을지급받은경우에는그지급받은연금에대하여해당연도에발생한이자상당액을해당연금소득범위내에서 200 만원한도로공제합니다. 4. 특별공제 (15~ꊊꊓ) 란 : 다음과같은방법으로적습니다. 가. 15 보험료공제ㆍ 16 의료비공제ㆍ 17 교육비공제ㆍ 18 주택자금공제란 : 근로소득자 ( 일용근로자는제외합니다 ) 만근로소득금액에서공제합니다. 나. 기부금공제란 : 기부금명세서 ( 별지제 45 호서식 ) 를먼저작성한후이난을적습니다. 사업소득의필요경비에산입하지아니한기부금중기부금코드별로다음의공제한도범위내의금액을공제하되, 기부금명세서의코드 10, 40, 41 의기부금공제액은이난에적고, 20, 21, 30, 31, 42 의기부금공제액은 조세특례제한법 상소득공제란에기부금종류별로적습니다. 소득세법 제 62 조에따라원천징수세율을적용받는이자소득및배당소득이있는경우종합소득금액에서이를제외하고계산합니다. ᄀ기부금명세서의코드 10, 20, 21 의기부금 : 종합소득금액 ᄂ코드 30, 31 의기부금 : ( 종합소득금액 - ᄀ의기부금공제액 ) 50% ᄃ코드 42 의기부금 : ( 종합소득금액 - ᄀ ~ ᄂ의기부금공제액 ) 30% ᄅ코드 40, 41 의기부금 [ 종교단체기부금 ( 코드 41) 이있는경우 ]: ( 종합소득금액 - ᄀ ~ ᄃ의기부금공제액 ) 10% + [( 종합소득금액 - ᄀ ~ ᄃ의기부금공제액 ) 10% 와코드 40 의기부금중적은금액 ] ᄆ코드 40, 41 의기부금 [ 종교단체기부금 ( 코드 41) 이없는경우 ]: ( 종합소득금액 - ᄀ ~ ᄃ의기부금공제액 ) 20% 라. 20표준공제란 : 근로소득이있는자로서 15보험료공제란부터 19기부금공제란까지의공제를받지아니하는경우에는 100만원을공제하고, 종합소득이있는자로서 소득세법 제52조제11항에따른성실사업자는 100만원을, 종합소득이있는자로서성실사업자에해당하지아니하거나근로소득이없는경우에는 60만원을공제합니다. 5. ꊊꊔ 인적공제대상자명세란 : 본인을포함한기본공제대상자의인적사항을적으며, 내외국인란에내국인은 1 외국인은 9 로구분하여적고, 외국인은주민등록번호란에외국인등록번호 ( 여권번호 ) 를적습니다. 6. 조세특례제한법 상소득공제 (ꊊꊕ~ꊊꊙ) 는관련조문 ( 제목 ) 을 ꊊꊕ 조세특례제한법 조문 ( 제목 ) 란에적은후, 그소득공제금액을 ꊊꊗ 금액란에적으며, 사업소득에대한소득공제인경우에는 ꊊꊘ 사업자등록번호란에사업자등록번호를적고, ꊊꊖ 코드란은적지아니합니다. 7. 사업소득이있는사업자가복식장부기장등일정요건을갖추어 조세특례제한법 제122조의3에따라공제받는의료비공제와교육비공제는각각 조세특례제한법 상소득공제란에적습니다.

247 Part Ⅴ Forms 247 [Form 40 ⑴] Amended on March 28, 2011 (Page 14) Instructions for Preparing ꊝꊧ Details of Exemptions and Deductions Personal Deductions and Special Deductions should be entered based on the Following [Form 37], and exemptions and deductions under the Tax Incentive and Limitation Law should also be based on the related Form. 1. Personal Deductions (1~9) 가. Basic Deduction : 1,500,000 won per capita is deductible(number of persons 1,500,000 won) for yourself, spouse and family with annual income not more than 1,000,000 won. Dependant family members subject to deduction should be 60 or more or 2o or less (No age restriction on the handicapped and those under the National Basic Livelihood Security System). 나. Additional Deduction : 1,000,000 won is additionally deductible for an eligible person for basic deduction aged 70 or older(4) and 2,000,000 won will be additionally deductible for handicapped persons(5). 500,000 won will be additionally deductible for a resident who is a woman having no spouse and a head of the family or is a woman having the spouse(6). 1,000,000 won per descendants, adoptees or foster children of six or less years of age is also additionally deductible(7). 2,000,000 won per capita is additionally deductible for the newborn (lineal descendant) and the newly adopted for the tax period(8). 다. 9Additional deduction for households with multiple children : If the number of children eligible for basic deduction is 2, enter 500,000 won. If the number of eligible children is 3 or more, enter the sum of 500,000 won for the first and second child combined and 1 million per child from the 3rd child. 2. Pension Premium deduction(11~13): The amount of contribution(excluding employer liability) shall be deducted if a resident pays national pension premium according to the National Pension Act(11). The amount of contribution shall be deducted from 12 if a resident pays employee contribution according to the other pension acts or the Special Post Office Act. Deductible for the sum of monthly contributions (The Law on Ensuring Employee Retirement Payment) and total savings deposits (Article 86-2 of the Tax Incentive and Limitation Law), with a combined limit of 3,000,000 won per year Deduction for Reverse Mortgage Interest: If you are a resident who has a retirement income and receives reverse mortgage, you are entitled to the deduction for interest accruing for the year on the mortgage with a limit, whichever is smaller: 2,000,000 won or the amount of mortgage income. 4. Special Deductions(15~ꊊꊓ) (1) 15Insurance premium deduction, 16Medical expenses deduction, 17Educational expenses deduction and 18 Housing Fund Allowances are deducted from the amount of labor income only(excluding the wages of daily workers). (2) Deduction for donations: Fill out the form 45 of the Statement of Donation first and then 19Deduction for donations. Deduct certain amount within the deduction limit below from donations which are not included in the necessary expenses of business income according to donation codes below. However, enter the deducted amount for donations regarding code 10, 40, 41 of the Statement of Donations on this form and enter the deducted amount for donations regarding code 20, 21, 30, 31, 42 of the Statement of Donations on "Income deduction" under the Restriction of Special Taxation Act. If you have interest income and/or dividend income subject to a withholding tax rate according to 62 of the Income Tax Act, they are excluded from the global income amount. ➀Donations regarding code 10, 20, 21 of the Statement of Donations: global income amount ➁Donations regarding code 30, 31: (Global income amount-➀deducted amount for donations ) 50% ➂Donations regarding code 42: (Global income amount-➀~➁ Deducted amount for donations) 30% 4Donations regarding code 40, 41[with donation to religious groups(code no. 41))]: (Global income amount- ➀~➂Deducted amount for donations) 10%+[the lesser between (Global income amount-➀~➂deducted amount for donations) 10% and donations regarding code 40] 5 Donation regarding code 40, 41 (with no donation to religious groups(code no. 41)): Global income amount-➀~➂deducted amount for donations) 20% (3) 20Standard deduction : 1 million of deduction is granted if a resident with labor income has no deductions of 15~19, 1 million of deduction is granted in case the taxpayer is a compliant taxpayer as specified in of the Income Tax Act and has global income; and 600,000 won of standard deduction is granted in case the taxpayer has global income and is not a compliant taxpayer or does not have any wage and salary 5. ꊊꊔDependents for Deduction: List names and required information of the filer and his/her dependents eligible for basic income tax deduction. In box Citizen/Foreigner, a resident shall enter 1 and a foreign 9. In box resident(alien) Registration No., a foreigner shall enter alien registration number. 6. Exemptions and Deductions under the Tax Incentive and Limitation Law(ꊊꊕ~ꊊꊙ) : The column ꊊꊕ is for the related Article of the Tax Incentive and Limitation Law and the column ꊊꊗ is for the deduction amount. And the column ꊊꊘ is for taxpayer's identification number if the deduction is for business income. ꊊꊖCode : Leave it blank. 7. When a businessman who has business income uses double bookkeeping regime and etc. and is qualified to receives deduction for medical expenses and education expenses according to Article of the Restriction of Special Taxation Act, each deducted amount from medical expenses and education expenses shall be entered into "Income deduction" under the Restriction of Special Taxation Act.

248 248 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (15 쪽 ) ꊝꊧ 소득공제명세서 소득세법 상소득공제 구분금액구분금액 인적공제 1 본인 14 주택담보노후연금이자비용공제 기본 2배우자 15보험료공제공제 3부양가족 ( 명 ) 의료비공제 470 세이상인자 ( 명 ) 교육비공제 특 5장애인 ( 명 ) 주택자금공제 추가 6부녀자 기부금공제공제별 76세이하인자 ( 명 ) 8 출생ㆍ입양자 ( 명 ) 9 다자녀추가공제 공 연금보험료공제 10인적공제계 (1~9의합계 ) 표 준 공 제 11국민연금보험료 공제 제 근로소득이있는자특 ( ~ 또는 ) 별 12기타연금보험료 공제 공 제 근로소득이없는자 13퇴직연금소득공제 합 ( + ) 계 관계성명내외국인 인적공제대상자 명세 내외주민등록번호 ( 외국인등록번호등 ) 관계성명주민등록번호 ( 외국인등록번호등 ) 국인 관계코드 : 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀 입양자 =4, 직계비속중자녀 입양자외 ( 직계비속과그배우자가모두장애인인경우그배우자포함 )=5, 형제자매 =6, 수급자 =7, 위탁아동 =8 ( 관계코드 4~6 은소득자와배우자의각각의관계를포함합니다.) 조세특례제한법 상소득공제 조세특례제한법 조문 ( 제목 ) 코드 금액 사업자등록번호 조세특례제한법 상소득공제합계 소득공제합계 (10~14+ + )

249 Part Ⅴ Forms 249 [Form 40 ⑴] Amended on March 28, 2011 (Page 15) ꊝꊧ Details of Exemptions and Deductions Exemptions and Deductions under the Income Tax Law Classification Amount Classification Amount 1 Tax Payer him/herself 14Deduction for Reverse Mortgage Interest Basic 2 Spouse Insurance Premium Deduction 3 Dependants ( ) Medical Expenses Deduction 4 Person who is 70 years or older ( ) Educational Expenses Deduction Perso nal 5 Handicapped Person ( ) Housing Fund Allowances Deduc Addit 6 Female Worker ( ) Deduction for Donations tion ional 7 Lineal descendant less than 6years of Special age ( ) Pens ion premium deducti on 8 New born/newly adopted( ) 9 Additional deduction for households with multiple children 10 Total of Personal Deduction (Sum of 1 to 9) 11 National Pension Premium Deduction 12 Other Pension Premium Deduction 13 Retirement Pension Deduction List names of eligible dependents for deduction Relation ship Code Name Citizen/ Foreigner Resident(Alien) Reg. No Dedu ction Relation ship Code 20 Standard Deduction Total of Speci al Dedu ctions Name Individual having wage or salary ( ~ or ) Individual not having wage or salary ( + ) Citizen/ Foreigner Resident(Alien) Reg. No Relationship Code : Yourself=0 Linear ascendant of yourself=1, Linear ascendant of spouse=2, spouse=3, children or the adopted=4, other linear descendants(if the linear descendant and his/her spouse are both handicapped, the spouse is also included) =5, Brother and Sister=6, taxpayers subject to the Basic Livelihood Security System=7, foster children=8 (Relationship code 4~6 includes relationship of the taxpayer himself/herself and that of his/her spouse) Exemptions and Deductions under the Special Tax Treatment Control Law Article of the Special Tax Treatment Control Law Code Amount Tax Reg No. Sum of Exemptions and Deductions under the Special Tax Treatment Control Law Sum of Exemptions and Deductions (10~14+ + )

250 250 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (16 쪽 ) ꊝꊨ 세액감면명세서및 ꊝꊩ 세액공제명세서작성방법 1. 소득세의감면에관한규정과세액공제에관한규정이동시에적용되는경우에는다음의순서에따라적용합니다. 가. 해당과세기간의소득에대한세액감면나. 이월공제가인정되지아니하는세액공제다. 이월공제가인정되는세액공제. 이경우해당과세기간의세액공제와전과세기간에서이월된미공제액이함께있는때에는이월된미공제액을먼저공제합니다. 세액감면및세액공제의합계액이납부할세액 ( 가산세는제외합니다 ) 을초과하는경우에는그초과하는금액은없는것으로보며, 납부할세액이 조세특례제한법 제 132 조에따른최저한세에미달하는경우그미달하는세액에상당하는부분에대하여는감면등을하지아니합니다. 다만, 이월공제가인정되는세액공제의경우에는다음과세기간으로이월하여사업소득에대한소득세에서이를공제할수있습니다 해당법조문 ( 제목 ) 란 : 세액감면또는세액공제에관한해당 소득세법 또는 조세특례제한법 의조문 ( 제목 ) 을적습니다. 가. 조세특례제한법 제 76 조 ( 정치자금손금산입특례등 ) 에따라기부한정치자금 10 만원까지는기부금액의 100/110 을세액공제합니다. 나. 배당세액공제 ( 소득세법 제 56 조 ) 는 종합소득산출세액계산서 ( 금융소득자용 ) 의 배당세액공제의 ꊋꊛ 란의금액을적습니다. 소득세법 제 64 조에따른종합소득금액에주택 ( 그부수토지를포함합니다 ) 등매매차익이있는자 ( 소득세법 제 104 조제 1 항제 4 호부터제 8 호까지및제 10 호의어느하나에해당하는주택또는토지의매매차익이있는거주자를말합니다 ) 는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 의 배당세액공제의 ꊍꊙ 란의금액을적습니다. 다. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은세액공제금액과세액감면금액을각각세액공제또는감면받을수있습니다 코드란 : 납세자가적지아니합니다 세액감면또는세액공제란 : 해당세액감면또는세액공제금액을적습니다. 이월공제가인정되는세액공제의경우전과세기간에서이월된미공제액이있는때에는그금액을포함하며, 해당과세기간에공제되지아니하고다음과세기간으로이월되는금액은포함하지아니한금액으로적습니다 사업자등록번호란 : 세액감면또는세액공제가발생한사업장의사업자등록번호를적습니다. ꊝꊪ 준비금명세서작성방법 1. 1 조세특례제한법 조문 ( 제목 ) 란 : 준비금의필요경비산입에관한 조세특례제한법 의조문 ( 제목 ) 을적습니다 [ 예 : 조세특례제한법 제 9 조 ( 연구 인력개발준비금 )] 코드란 : 납세자가적지아니합니다 연도란및 4 금액란 : 준비금을필요경비로산입한연도및준비금의금액을적습니다 당기환입액및 6 환입액누계란 : 준비금을당기에환입하여총수입금액에산입한금액및당기까지환입한누계금액 ( 전기까지의환입액누계 + 당기환입액 ) 을적습니다 사업자등록번호란 : 준비금이발생한사업장의사업자등록번호를적습니다.

251 Part Ⅴ Forms 251 [Form 40 ⑴] Amended on March 28, 2011 (Page 16) Instructions for Preparing Details of Tax Exemptions and Details of Tax Credits 1. Application order of reductions or exemptions of tax or tax credits : If both the provisions concerning the reductions or exemptions of the income tax and those concerning the tax credits are applied, the order of application shall be as follows: (1) Reductions or exemptions of the income tax in the taxable period concerned (2) Tax credits for which the reductions carried forward is not recognized (3) Tax credits for which the reductions carried forward is recognized. In this case, if there is a tax credit amount accruing during the tax period concerned and the amount not deducted is carried forward from the proceeding taxable period at the same time, the amount not deducted and carried forward shall be deducted preferentially. If the sum of the amount of reduction, exemption and tax credit exceeds the tax amount payable, the amount in excess shall be considered not to exist. If the tax amount payable is less than the minimum tax amount prescribed in Article 132 of the Tax Incentive and Limitation Law, the short amount shall not be deducted. However in the case of the tax credit for which the reduction carried forward is recognized, the tax credit amount can be carried forward. 2. 1Article(title) of the Related Tax Law : Fill the column with Article(title) of the Income Tax Law or the Tax Incentive and Limitation Law. (1) Donation as political fund not more than 100,000 won is credited under Article 76 of the Tax Incentive and Limitation Law (2) The tax credit for dividend( 56 of Income Tax Act) is the amount in of ꋑ Tax credit for dividend in ꊝꊭ Calculation of Global Tax on Financial Income. For a taxpayer* having global income under the provision of 64 of Income Tax Act and profit margin on purchase and sale of houses, land, etc., the amount of tax credit is same as ꊍꊙ of ꋑ Tax credit for dividend in Calculation of Global Tax on Financial Income (Taxpayer having both Financial Income and Gains from Transaction of House) * A taxpayer having profit margin on purchase and sale of house or land specified in to , or of the Income Tax Act (3) Tax credit and deduction can be allocated to each partner group under the provision of of the Restriction of Special Taxation Act. 3. 2Code : Leave it as blank. 4. 3Tax Exemptions or Tax Credits : Enter the amount of reduction, exemption of tax or tax credit. In the case of tax credit for which the deduction carried forward is recognized, include the amount. And in the case of the tax credit which was not deducted in the current taxable period and then carried forward, do not include the tax credit amount. 5. 4Tax Registration No. : Enter the tax registration number of the place of business where the exemption or reduction of tax or tax credit accrued. Details of Reserved Funds 1. 1Article(title) of the Tax Incentive and Limitation Law : Fill out Article(title) of the Tax Incentive and Limitation Law which prescribes the allowance of the reserved amount. (i.e.) Article 9 : Fund for research and development of human resources 2. 2Code : Leave the column as blank. 3. 3Year & 4Amount :Enter the year and amount of the reserved amount. 4. 5Amount returned in the current year : Enter the amount which is returned this year and added into the taxable amount. 6Accumulated amount returned : Fill out the accumulated amount up to this year. 5. 7Tax Registration No. : Enter the tax registration number of the place of business where the reserved funds accrued.

252 252 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (17 쪽 ) ꊝꊨ 세액감면명세서 1 해당법조문 ( 제목 ) 2 코드 3 세액감면 4 사업자등록번호 5 세액감면합계 ꊝꊩ 세액공제명세서 1 해당법조문 ( 제목 ) 2 코드 3 세액공제 4 사업자등록번호 5 세액공제합계 ꊝꊪ 준비금명세서 1 조세특례제한법 조문 ( 제목 ) 2 코드 준비금손금산입액준비금환입액 7 5당기 6환입액사업자 3연도 4금액환입액누계등록번호

253 Part Ⅴ Forms 253 [Form 40 ⑴] Amended on March 28, 2011 (Page 17) ꊝꊨ Details of Tax Exemptions 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. 5Total of Tax Exemptions ꊝꊩ Details of Tax Credits 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. 5Total of Tax Exemptions Details of Reserved Funds 1Article of the Restriction of Special Taxation Act 2 Code Amount Deducted from the Taxable Income 3 Year 4 Amount Amount Added Back to the Taxable Income 5 This Year 6 Accumulated Amount 7 Tax Registration No.

254 254 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (18 쪽 ) ꊝꊫ 가산세명세서작성방법 1. 1무신고가산세ㆍ 2부당과소신고가산세 : 복식부기의무자의경우미달세액또는수입금액에가산세율을적용하여산출된금액중큰금액을적습니다. 복식부기의무자가대차대조표ㆍ손익계산서와그부속서류및합계잔액시산표와조정계산서를제출하지아니한경우에는확정신고를아니한것으로보아무신고가산세를적용합니다. 2. 4납부 ( 환급 ) 불성실가산세란 : 가산세율은 2002년귀속소득분부터 3/10,000을적용합니다. 3. 6증빙불비가산세란 : 정규증빙서류 ( 세금계산서, 계산서, 신용카드매출전표, 현금영수증등 ) 를수취하지않거나사실과다른증빙서류를수취한분에상당하는금액에가산세율을적용하여적습니다 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4천800만원이상인간편장부대상사업자로서장부를기장하지아니하고기준 ( 단순 ) 경비율에따라추계신고를하는경우와복식부기의무자가복식부기에의한장부를기장하지아니한경우에는산출세액에 20% 를곱한금액을적습니다. 무기장가산세와무신고가산세가동시에적용될때에는그중큰금액에해당하는가산세만을적용하고, 가산세액이같으면무신고가산세를적용합니다. 5. 사업용계좌미개설ㆍ미신고가산세란 : 사업용계좌를신고기한내개설ㆍ신고하지아니한때에는개설ㆍ신고하지아니한기간의수입금액과사업용계좌미사용금액중큰금액에 0.2/100를적용합니다. 6. 사업용계좌미사용가산세란 : 사업용계좌를개설ㆍ신고하였으나사용하지아니한때에는미사용금액에 0.2/100를적용합니다. 7. 5보고불성실가산세ㆍ6증빙불비가산세ㆍ7영수증수취명세서미제출가산세ㆍ8사업장현황신고불성실가산세는의무위반종류별로 1억원을한도로적용합니다. 다만, 고의적으로의무위반을한경우에는한도액을적용하지아니합니다 동업기업배분가산세란 : 조세특례제한법 제100조의18에따라동업기업에서배분받은가산세액을적습니다. 9. 국세기본법 제48조제2항각호의가산세감면사유에해당하는경우에는해당가산세액에서감면받을세액을빼서적습니다. ꊝꊬ 기납부세액명세서작성방법 1. 1중간예납세액란 : 소득세중간예납세액을적습니다. 2. 2토지등매매차익예정신고납부세액및 3토지등매매차익예정고지세액란 : 부동산매매업자가 소득세법 제69조에따라토지등의매매차익에대하여예정신고납부한세액또는관할세무서장등이결정ㆍ경정하여고지한소득세액을적습니다. 3. 4ㆍꊊꊓ 수시부과세액란 : 소득세법 ㆍ 농어촌특별세법 에따라수시부과한소득세액ㆍ농어촌특별세액을각각적습니다. 4. 5이자소득란 : ❺이자소득명세서 6란의합계액을적습니다. 5. 6배당소득란 : ❻배당소득명세서 9란의합계액을적습니다. 6. 7ㆍꊊꊖ 사업소득란 : ❼사업소득명세서 ꊉꊚ 란의합계액과 ꊉꊛ 란의합계액을각각적습니다. 7. 8ㆍꊊꊗ 근로소득란 : ❽근로소득ㆍ연금소득ㆍ기타소득명세서중근로소득에대한 8란의합계액과 9란의합계액을각각적습니다. 8. 9연금소득ㆍ10기타소득란 : ❽근로소득ㆍ연금소득ㆍ기타소득명세서중연금소득및기타소득에대한 8란의합계액을적습니다.

255 Part Ⅴ Forms 255 [Form 40 ⑴] Amended on March 28, 2011 (Page 18) Instructions for Preparing ꊝꊫ Details of Penalty Taxes 1. 1,2 Penalty for Failure to File Returns or Willful Under-report : Enter the larger of the amounts calculated applying penalty rate on the under-reported or revenue(in case of unreported). When a taxpayer subject to double bookkeeping fails to submit a balance sheet, income statement, compound trial balance sheet, statement of adjustment, and their supporting documents, it is deemed non-filing and he/she shall be subject to penalty tax of non-filing Penalty Tax on Non-payment or Underpayment(excess refund): Penalty rate is 0.03% of the unpaid amount a day Additional taxes on no evidence document : When any businessman has not received evidence document such as tax invoices, credit card sales slip, etc. or has received false tax invoices, etc., the corresponding amount is subject to additional taxes Penalty for No-Bookkeeping : A taxpayer subject to Simple Bookkeeping, with gross revenue of over 48 million won during the preceding year, fails to keep book and file a estimate return by Standard(Simplified) Expense Rate, enter the amount equivalent to 20/100 of the calculated tax amount. If the taxpayer is liable for penalty tax of both failure of bookkeeping and non-filing, the greater amount is imposed. If the amount of penalty tax is the same for both, the penalty tax of non-filing shall be imposed. 5. Penalties for failure to open/declare business-purpose bank accounts : When a taxpayer failed to open/declare business-purpose bank accounts with the due date, the taxpayer has to pay, as penalty, the bigger of the revenue earned during the un-opened/un-declared period and the amount calculated by multiplying the money remained on the business-purpose accounts by 0.2/ Penalties for failure to use business-purpose bank accounts: When a taxpayer failed to use the business-purpose bank accounts after opening/declaring them, the taxpayer has to pay, as penalty, the amount calculated by multiplying the money remained on the accounts by 0.2/ Penalties for unfaithful report, 6Additional taxes on no evidence document, 7failure to submit the specification of receipt received, 8unfaithful report on business profile: Enter the amount of penalty with a ceiling of up to 100 million won for one penalty according to the types of violation. Willful violation of tax duty : no ceiling on the penalties to be entered 8. 15Penalty allocated to partnership: penalty tax allocated to each partner group under the provision of of the Restriction of Special Taxation Act 9. If one meets one of the criteria for penalty deduction specified in 48-2 of the Framework Act on National Taxes, the amount can be deducted from the penalty tax. Instructions for Preparing ꊝꊬ Details of Tax Prepaid 1. 1Interim Prepayment for Global Income : Write in the prepaid income tax amount. 2. 2Tax paid on filing or 3Tax amount pre-noticed of income from immovable property(land etc.) : Write in the tax paid on filing of income from immovable property as a real estate dealer on Article 69 of the Income Tax or tax amount of the same income by the tax office ㆍ ꊊꊓOccasional Assessment : Write in every income tax amount and the amount of special tax for rural development occasionally assessed on the Income Tax Law and the Special Tax for Rural Development Interest income : Write in the total amount of 6 in ❺ Details of Interest Income Dividend income : Write in the total amount of 9 in ❻ Details of Dividend Income ㆍ ꊊꊖBusiness income : Write in the total amount of and in ❼ Details of Business Income ㆍ ꊊꊗWage & salary income : Write in the total amount of 8 and 9 regarding the Wage & Salary Income of ❽ Details of Wage & Salary Income, Temporary Property Income, Pension Income, and Other Income. 8. 9Pension Income & 10 Other income : Write in the total amount of 8 regarding the Pension Income of ❽ Details of Wage & Salary Income, Pension Income, and Other Income.

256 256 제 5 편서식 [ 별지제40호서식 (1)] ( 개정 ) (19쪽) ꊝꊫ 가산세명세서구 분 계 산 기 준 기 준 금 액 가산세율 가산세액 1무 신 고 부당무신고미달세액 40/100 수입금액 14/10,000 일반무신고미달세액 20/100 수입금액 7/10,000 2과소신고부당과소신고미달세액 40/100 수입금액 14/10,000 일 반 과 소 신 고 미 달 세 액 10/100 3초과환급신고 부당초과환급초과환급세액 40/100 일반초과환급초과환급세액 10/100 4납부 ( 환급 ) 불성실미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 지급명세서 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 지연제출지연제출금액 1/100 계산서미교부공급가액 1/100 불명불명금액 1/100 5보고불성실 계 산 서 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 합 계 표 지 연 제 출 지연제출금액 0.5/100 매입처별세금 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 계산서합계표 지 연 제 출 지연제출금액 0.5/100 소 계 6증빙불비미수취미수취금액 2/100 허위수취허위수취금액 2/100 7영 수 증 수 취 미 제 출 미제출금액 1/100 명세서미제출 불 명 불 명 금 액 1/100 8사업장 현 황 신 고 무 신 고 수 입 금 액 0.5/100 불 성 실 과 소 신 고 수 입 금 액 0.5/100 9공동사 업 장 등 록 미등록ㆍ허위등록 총수입금액 0.5/100 불 성 실 손익분배비율허위신고등 총수입금액 0.1/100 10무 기 장 산 출 세 액 20/100 11사 업 용 계 좌 미개설ㆍ미신고 수입금액등 0.2/100 미 신 고 등 미 사 용 미사용금액 0.2/100 12신 용 카 드 거 부 거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 미 가 맹 수 입 금 액 0.5/100 13현금영수증미발급 발 급 거 부ㆍ불 성 실 금 액 5/100 발 급 거 부ㆍ불 성 실 건 수 5,000원 14기부금영수증불성실 영수증불성실발급불성실기재금액 2/100 발급명세서미작성ㆍ미보관미작성등금액 0.2/ 동 업 기 업 배 분 가 산 세 ꊉꊘ 합 계 ꊝꊬ 기납부세액명세서구 분 소 득 세 농어촌특별세 중 간 예 납 세 액 1 토지등매매차익예정신고납부세액 2 토 지 등 매 매 차 익 예 정 고 지 세 액 3 수 시 부 과 세 액 4 ꊊꊓ 이자소득 5 ꊊꊔ 배당소득 6 ꊊꊕ 원천징수세액및 사업소득 7 ꊊꊖ 납세조합징수세액 근로소득 8 ꊊꊗ 연금소득 9 기타소득 10 기납부세액 합계 ꊉꊓ ꊊꊘ

257 Part Ⅴ Forms 257 [Form 40 ⑴] Amended on March 28, 2011 (Page 19) ꊝꊫ Details of Penalty Taxes Classification Calculation Base Target Rate Amounts Unreported Amount 40/100 Intentional 1 Penalty tax on Gross Revenue 14/10,000 failure to file returns Unreported Amount 20/100 Unintentional Gross Revenue 7/10,000 Under-reported 40/100 2Penalty tax on under- Intentional Gross Revenue 14/10,000 reporting of income Unintentional Under-reported 10/100 Intentional Excessive Refund 40/100 3 Excessive refund claim Unintentional Excessive Refund 10/100 Sum of Days Unpaid ( ) 4 Penalty for unfaithful payment(refund) 3/10,000 Amounts Unpaid Failure to submit Non-submission Amt. 2/100 Withholding receipts Late submission Amt. late submitted 1/100 5 Penalties on unfaithful report Payment record Sum table of invoice Sum table of tax invoice by each supplier Failure to issue Value of supply 1/100 Inaccurate Inaccurate Amount 1/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Sub Total 6 No evidence document Non-receipt Non-receipt amount 2/100 Receipt of false evidence Amount in false evidence 2/100 7 failure to submit the Failure in submitting Unreported Amount 1/100 specification of receipt received, Obscurity in Submitting Obscure Amounts 1/100 8 Unfaithful report on business Failure to file Gross Revenue 0.5/100 profile Under-reporting Gross Revenue 0.5/100 Failure to register 9 Unfaithful registration of /Fraudulent register Gross Revenue 0.5/100 co-invested business place Fraudulent registration of profit allocation ratio Gross Revenue 0.1/ Failure to maintain adequate books and records Calculated Tax Amount 20/ Failure to use business Failure to open/register Gross Revenue 0.2/100 purpose bank account Failure to use Unused Amount 0.2/ Failure to issue receipts of Non-issuance Amount 5/100 credit card sales Number of Non-issuance 5,000won Stores not issuing Gross Revenue 0.5/ Non-issuance of cash receipts Non-issuance Amount 5/100 Number of Non-issuance 5,000won 14 Unfaithful report of donation Unfaithful issuance Unfaithful Amount 2/100 receipts Failure to record/maintain Unrecorded Amount 0.2/ Penalty allocated to partnership ꊉꊘ Total Amount ꊝꊬ Details of Tax Prepaid Classification Income Tax Special Tax for Rural Development Interim Prepayment for Global Income 1 Tax paid on filing of Provisional margins from sale of land etc. 2 Tax amount pre-noticed of Provisional margins from sale of land etc. 3 Tax occasionally assessed 4 ꊊꊓ Tax withheld and Tax collected by Taxpayer association Interest Income 5 ꊊꊔ Dividend income 6 ꊊꊕ Business income 7 ꊊꊖ Wage & salary income 8 ꊊꊗ Pension income 9 Other income 10 Total tax amount prepaid ꊉꊓ ꊊꊘ

258 258 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (20 쪽 ) ꊝꊭ 종합소득산출세액계산서 ( 금융소득자용 ) 작성방법 개인별금융소득이 소득세법 ㆍ 조세특례제한법 에따른비과세및분리과세이자ㆍ배당소득만있는경우에는이서식을작성하지아니합니다. 1. 용어의정의 가. 금융소득 은 소득세법 ㆍ 조세특례제한법 에따라비과세또는분리과세되는이자ㆍ배당소득이외에종합과세되는이자ㆍ배당소득을말합니다. 나. 원천징수되지아니하는이자ㆍ배당소득 은 소득세법 제 127 조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 을말합니다. 다. 기준초과금액 은과세대상금융소득에서종합과세기준금액 (4 천만원 ) 을공제한금액을말합니다. 2. ꋏ 또는 ꋐ 의작성란선택은다음과같습니다. 가. 개인별연간금융소득합계액이 4 천만원을초과하는경우에는 ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 란에작성합니다. 나. 소득세법 제 127 조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 의개인별연간합계액이 4 천만원이하인경우에는 ꋐ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 이하인경우 란에작성합니다 비영업대금이익란부터 3 위 1 ㆍ 2 외의이자소득란까지 : ❺ 이자소득명세서의 5 이자소득금액을소득구분코드별로구분하여해당코드별합계액을적습니다 배당가산 (Gross-Up) 대상배당소득란 : ❻ 배당소득명세서의 21 코드 6 대상금액 란의합계액을적으며, 6 원천징수되지아니하는배당소득 란은 ❻ 배당소득명세서의 23 코드ㆍ 26 코드 5 배당액 란의합계액을적습니다 위 5 ㆍ 6 외의배당소득란 : ❻ 배당소득명세서의 21 코드, 22 코드, 29 코드 배당소득의 5 배당액 합계액에서 6 대상금액 의합계액을뺀금액 ( 5 배당액 - 6 대상금액 ) 을적습니다 배당가산액란 : ❻ 배당소득명세서의 21 코드 7 가산액합계액 (=5 배당가산 (Gross-Up) 대상배당소득 가산율 ) 을적습니다 ㆍ ꊊꊖ ㆍ ꊋꊕ 금융소득외의다른종합소득란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5 결손금ㆍ이월결손금공제후소득금액중이자소득금액과배당소득금액을제외한소득금액의합계액을적습니다. 8. ꊊꊚ ㆍ ꊋꊙ 의산출세액계산시다른종합소득금액에출자공동사업자의배당소득 (❻ 배당소득명세서의 28 코드 ) 이포함되어있는경우에는다음ᄀ, ᄂ중큰금액을적습니다. ᄀ ( 다른종합소득금액 - 소득공제 ) 기본세율 ᄂ출자공동사업자의배당소득 14%+[( 다른종합소득금액 - 출자공동사업자의배당소득 )- 소득공제 ] 기본세율 9. ꊉꊗ ㆍ ꊊꊗ ㆍ ꊋꊖ 소득공제란 : ꊝꊧ 소득공제명세서의 소득공제합계를적습니다. 10. ꊉꊛ ㆍ ꊊꊕ ㆍ ꊋꊔ 세액란 : 2004 년 12 월 31 일이전발생한금융소득은 15/100, 2005 년 1 월 1 일이후발생한금융소득은 14/100 의세율을적용하여원천징수된세액의합계액을적습니다. 11. ꋑ 배당세액공제 : ꊋꊛ 란은 [12 와 (ꊋꊒ-ꊊꊛ) 중작은금액 ] 을적습니다.

259 Part Ⅴ Forms 259 [Form 40 ⑴] Amended on March 28, 2011 (Page 20) Instructions for Preparing ꊝꊭ Calculation of Global Tax on Financial Income Do not use this sheet when your financial income consists of only non-taxable income and interest dividend income subject to separate taxation as prescribed as in the Personal Income Tax Law and the Tax Incentive and Limitation Law. 1. Definitions of the terms (1) Financial Income refers to interest income dividend income that are globally taxed besides interest income dividend income subject to non-taxation or separate taxation under the Personal Income Tax Law and the Tax Incentive and Limitation Law. (2) Financial income free from withholding means interest income and dividend income not withheld under Article 127 of the Personal Income Tax Law (financial income received from abroad). (3) Amount exceeding threshold means the amount remaining after deducting the Comprehensive taxing threshold amount(40 million won) from the taxable financial income. 2. Choice of the column (1) When comprehensively taxed aggregated financial income(4+8) is more than 40 million won a year. : Write in column ❷ (2) If aggregated financial income(4+8) not withheld under Article 127 of the Personal Income Tax Law is less than 40 million won a year. : Write in column ❸ * The sum of interest income and dividend income less than 40 million won is separately taxed under Article 127 of the Personal Income Tax Law. Hence, no need for global income tax return. 3. 1, 2, 3 : enter the aggregate amount of 5 Taxable Interest Income classified by income classification code in ❺ Details of Interest Income. 4. 5Dividend income subject to gross-up : enter the sum of 6 Dividend Income for Gross-up of code 21 from ❻Details of Dividend Income on page 7. 6Dividend income not subject to gross-up : enter the sum of 5 Dividend Income of code 23 and 26 from ❻Details of Dividend Income on page Dividend besides 5, 6 : subtract 6 from 5 (sum of code 21, 22, 29 respectively) from ❻ Details of Dividend Income on page Gross-up for dividend received: 7Gross-up amount(=-dividend Income subject to Gross-up(5) Gross-up rate) of the Income Classification Code 21 in ❻Details of Dividend Income 7. 13,, : enter the total income amount(excluding interest income and dividend) from 5 Income after deficit/deficit Carried Over in ❾ Details of Global Income, Details of Deficit and Deficit Carried Over Deduction on page In calculating the Tax calculated ꊊꊚ ㆍꊋꊙ, if the dividend income of a co-investor (Income Classification Code 28 in ❻Details of Dividend Income) is included in the Other Global Income, write down the lesser between 'a' and 'b'. ᄀ a. (Other Global Income-income deduction) basic tax rate ᄂ b. Dividend income of a co-investor 14% + [(Other Global Income-Dividend income of a co-investor)-income deduction] Basic tax rate 9. Income deduction ꊉꊗ ㆍꊊꊗ ㆍꊋꊖ: Sum of Exemptions and Deductions in ꊝꊧ Details of Exemptions and Deductions ,, : sum the financial income withheld respectively at 15%(incurred between Jan. 1, 2001~Dec. 31, 2004) and at 14%(incurred since Jan. 1, 2005) 11. under ❹ Tax credit for dividend on page 21 : enter lesser of and ( - ).

260 260 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (21 쪽 ) ꊝꊭ 종합소득산출세액계산서 ( 금융소득자용 ) ꋎ 금융소득명세 구분금액구분금액 1 비영업대금이익 5 배당가산 (Gross-Up) 대상배당소득 2 원천징수되지아니하는이자소득 6 원천징수되지아니하는배당소득 3 위 1 ㆍ 2 외의이자소득 7 위 5 ㆍ 6 외의배당소득 4 이자소득합계 (1+2+3) 8 배당소득합계 (5+6+7) ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 ꋐ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 이하인경우 구분금액구분금액 9 금융소득금액 (4+8) ꊋꊓ 원천징수되지아니하는금융소득 (2+6) ꊉꊒ 종합과세기준금액 40,000,000 ꊋꊔ[ꊋꊓ (14/100, 15/100)] ꊉꊓ 기준초과금액 (9-10) ꊋꊕ 금융소득외의다른종합소득 ꊉꊔ 배당가산액 ꊋꊖ 소득공제 ꊉꊕ 금융소득외의다른종합소득 ꊋꊗ 과세표준 (ꊋꊕ-ꊋꊖ) ꊉꊖ 종합소득금액 (11+ꊉꊔ+ꊉꊕ) ꊋꊘ 기본세율 ꊉꊗ 소득공제 ꊋꊙ 산출세액 ꊉꊘ 과세표준 (ꊉꊖ-ꊉꊗ) ꊋꊚ 종합소득산출세액 (ꊋꊔ+ꊋꊙ) ꊉꊙ 기본세율 ꊉꊚ 산출세액 ꊉꊛ[10 (14/100, 15/100)] ꊊꊒ 비교산출세액계 (ꊉꊚ+ꊉꊛ) ꊊꊓ 비영업대금이익 (1 25/100) ꊊꊔ 비영업대금이익외의금융소득 (9-1) ꊊꊕ[ꊊꊔ (14/100, 15/100)] ꊊꊖ 금융소득외의다른종합소득 ꊊꊗ 소득공제 ꊊꊘ 과세표준 (ꊊꊖ-ꊊꊗ) ꊊꊙ 기본세율 ꊊꊚ 산출세액 ꊊꊛ 비교산출세액계 (ꊊꊓ+ꊊꊕ+ꊊꊚ) ꊋꊒ 종합소득산출세액 (ꊊꊒ 와ꊊꊛ 중큰금액 ) ꋑ 배당세액공제 ꊋꊛ[ꊉꊔ 와 (ꊋꊒ-ꊊꊛ) 중작은금액 ]

261 Part Ⅴ Forms 261 [Form 40 ⑴] Amended on March 28, 2011 (Page 21) ꊝꊭ Calculation of Global Tax on Financial Income ꋎ Computation of Financial Income Classification Amount Classification Amount 1Interest income from non-commercial loans 2Interest income not withheld 3Interest income besides 1, 2 4Total interest income (1+2+3) ꋏ In case where the amount of column (4+8) exceeds the threshold amount(40million won) 5Dividend income subject to gross-up 6Dividend income not withheld 7Dividend income besides 5, 6 8Total dividend income (5+6+7) ꋐ In case where the amount of column (4+8) is under the threshold amount(40million won) Classification Amount Classification Amount 9Financial income (4+8) ꊋꊓFinancial income not withheld(2+6) ꊉꊒGlobal taxation threshold 40,000,000 ꊋꊔ[ꊋꊓ 14/100, 15/100] ꊉꊓAmount exceeding threshold (9- ) ꊋꊕGlobal income other than financial income ꊉꊔGross-up for dividend received ꊋꊖIncome deduction ꊉꊕGlobal income other than financial income ꊋꊗTax base( - ) ꊉꊖGlobal income ( + + ) ꊋꊘBasic tax rate ꊉꊗIncome deduction ꊋꊙCalculated tax ꊉꊘTax base ( - ) ꊋꊚCalculated global income tax amount(ꊋꊔ+ꊋꊙ) ꊉꊙBasic tax rate ꊉꊚTax calculated ꊉꊛ 14/100, 15/100 ꊊꊒTax amount comparatively calculated ( + ) ꊊꊓInterest from non-commercial loans [(1) 25/100] ꊊꊔFinancial income from sources other than non-commercial loans (9-1) ꊊꊕ 14/100, 15/100 ꊊꊖGlobal income other than financial income ꊊꊗIncome deduction ꊊꊘTax base ( - ) ꊊꊙBasic tax rate ꊊꊚTax calculated ꊊꊛTax amount comparatively calculated ( + + ) ꊋꊒCalculated global income tax amount (greater of or )) ꋑ Tax credit for dividend Lesser of and ( - )

262 262 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (22 쪽 ) ꊝꊮ 추계소득금액계산서 ( 기준경비율적용대상자용 ) 작성방법 이서식은기준경비율에따라추계신고하는경우에만작성하며, 소득구분별ㆍ사업장별로별지에작성하되, 1 란부터 9 란까지, ꊊꊔ 란부터 ꊋꊙ 란까지및 10 란부터 ꊊꊓ 란까지의순서로작성합니다 소득구분코드란 : 아래의소득구분코드 (30.40) 를코드순으로적습니다. 가. 부동산임대업의사업소득 : 30 나. 부동산임대업외의사업소득 : 일련번호란 : 부동산임대업의사업소득과부동산임대업외의사업소득을각각사업장별로일련번호를부여하며, 부동산임대업의사업소득또는부동산임대업외의사업소득이사업장별로 2 이상인경우에는부동산임대업의사업소득과그합계를먼저적고그다음칸부터는부동산임대업외의사업소득과그합계를적어야합니다. 3. 가. 소득금액계산 (1~9) 작성시동일사업장에여러업종이있는경우에는 7업태 / 종목ㆍ8업종코드ㆍ9총수입금액란에업종별로적은후, 계 ( ) 항목에업종별금액을합계하여적습니다. 단일업종인경우에는오른쪽의 계 ( ) 항목에작성합니다. 4. 매입비용 (ꊊꊔ~ꊊꊗ) 과임차료 (ꊊꊘ~ꊊꊛ) 란 : 다음과같은방법으로적습니다. 가. 정규증빙서류 ( 세금계산서ㆍ계산서ㆍ신용카드매출전표ㆍ현금영수증등 ) 를수취한금액은 ꊊꊕ ㆍ ꊊꊙ 란에적습니다. 나. 정규증빙서류외의증빙을수취한경우에는주요경비지출명세서에적은금액을 ꊊꊖ ㆍ ꊊꊚ 란에적습니다. 다. 공급받은재화의거래건당금액이 3 만원이하인거래등정규증빙서류를수취하지아니하여도되는금액은 ꊊꊗ ㆍ ꊊꊛ 란에적습니다. 5. 인건비 (ꊋꊒ~ꊋꊕ) 란 : 다음과같이적습니다. 가. 급여ㆍ임금ㆍ퇴직급여에대한원천징수영수증ㆍ지급명세서를관할세무서에제출한금액을 ꊋꊓ 란에적습니다. 나. 원천징수영수증ㆍ지급명세서를제출할수없는금액을 ꊋꊕ 란에적습니다 기초재고자산에포함된주요경비란ㆍ 12 기말재고자산에포함된주요경비란 : 기초재고자산과기말재고자산에포함된주요경비를따로계산할수있는경우에만작성합니다 당기에지출한주요경비란 : 나. 당기주요경비계산명세 ( 소득구분별ㆍ사업장별 ) 상의 ꊋꊖ 란의금액을적습니다 기준경비율 (%) 란 : 업종별기준경비율 (%) 을적습니다. 9. ꊉꊚ 단순경비율 (%) 란 : 업종별단순경비율 (%) 을적습니다. 10. ꊉꊛ 금액란 : 1 에서 ꊉꊚ 란의단순경비율을뺀비율에 9 란의업종별총수입금액을곱한금액을적습니다. 11. ꊊꊒ 비교소득금액란 : ꊉꊛ 란의단순경비율에의하여계산한소득금액에 기획재정부령으로정한배율 ( 복식부기의무자는 3.0, 간펴장부대상자는 2.4) 을곱한금액을적습니다. 12. ꊊꊓ 소득금액란 : ꊉꊙ 란의기준소득금액을적습니다. 다만, ꊉꊙ 란의기준소득금액과 ꊊꊒ 란의비교소득금액중작은금액을소득금액으로할수있습니다.

263 Part Ⅴ Forms 263 [Form 40 (1)] Amended on March 28, 2011 (Page 22) Instructions for Preparing the Statement of Estimated Income Amount This form, one for each business place, shall be filled out when an estimate return is filed using the Standard Expense Rate. The column is filled in the order of 1~ 9, ~, 10~ Income Classification Code : Write down the Income Classification Code(30,40) in order. 가. Real Estate Rental Business Income : 30 나. Other Business Income : Serial No. : Set a serial no. for each business place regarding the real estate rental business income and the other business income. If the number of business places is more than 1, write down the real estate rental business income, the sum of the real estate rental business income, the other business income, and the sum of the other business income by sequence. 3. Under boxes 1~ 9, enter 7, 8, 9, by line of business and the total amount of each line in column Total Amount, if there exists more than one line of business at a business place. If there is only one line of business, enter the total amount in the right column Total 4. In the case of Purchase Expenses( ~ ) and Rental Expenses( ~ ) in Details of Calculation of Primary Expense (1) The received amount in regular evidential document (Tax Invoice, Invoice, Credit Card Sales Slip and Cash Receipt)is entered in (2) Evidence document other than regular evidential document being received, enter in respectively the amount mentioned in Details of Primary Expenses. (3) The amount of such transactions which are not liable to regular evidential document as each purchase amount is under 30,000 won shall be entered in. 5. In the case of Wages Expenses( ~ ) (1) The amount of Receipt for Withholding Statement Payment (employee contributions) for wages and retirement payment submitted to the competent district tax office is entered in. (2) In case the withholding receipt or payment statement can not be submitted, enter in : Primary Expense included in Beginning Inventory and 12Primary Expense included in Ending Inventory are filled only in the case they can be calculated separately : The amount of column of Details of Calculation of Primary Expenses for the Current Tax Year is entered in : Enter Standard Expense Rate(%) by line of business : Enter Simplified Expense Rate(%) by line of business : 9 Gross Revenue (1-18Simplified Expense Rate) : 19 Ratio set by the ordinance of the Ministry of Strategy and Finance (* 3.0 for double-entry bookkeeping and 2.4 for simplified bookkeeping) 12. : Enter the Standard Income Amount of. A taxpayer may enter the lesser amount of or.

264 264 제 5 편서식 [ 별지제40호서식 (1)] ( 개정 ) (23쪽) ꊝꊮ 추계소득금액계산서 ( 기준경비율적용대상자용 ) 가. 소득금액계산 1소득구분코드 ( ) ( ) 계 ( ) 2 일련번호 3 사업장소재지 기준소득금액 4 과 세 기 간... 부터... 까지 5상 호 6사업자등록번호 7업 태 / 종목 / / / 8업 종 코 드 9총 수 입 금 액 필요경비 주요경비 10 기초재고자산에포함된주요경비 11 당기에지출한주요경비 (=ꊋꊖ) 12 기말재고자산에포함된주요경비 13 계 ( ) 기준경비율에의하여계산한경비 ꊉꊘ 필요경비계 (13+ 15) 14 기준경비율 (%) 15 금액 (9 14) 비교소득금액 ꊉꊙ 기준소득금액 (9-ꊉꊘ)( 0 보다작은경우 0 으로적음 ) 단순경비율에의하여계산한소득금액 ꊉꊚ 단순경비율 (%) ꊉꊛ 금액 [9 (1-ꊉꊚ)] ꊊꊒ 비교소득금액 (ꊉꊛ 기획재정부령으로정한배율 ) ꊊꊓ 소득금액 (ꊉꊙ 또는 ꊊꊒ 중작은금액 ) 나. 당기주요경비계산명세 ( 소득구분별ㆍ사업장별 ) 구 분 계 (A) (=B+C+D) 정규증빙서류수취금액 (B) 주요경비지출명세서작성금액 (C) 주요경비지출명세서작성제외금액 (D) 매입비용 ꊊꊔ ꊊꊕ ꊊꊖ ꊊꊗ 임차료 ꊊꊘ ꊊꊙ ꊊꊚ ꊊꊛ 인건비 ꊋꊒ ꊋꊓ ꊋꊔ ꊋꊕ 계 (ꊋꊖ=11) ꊋꊖ ꊋꊗ ꊋꊘ ꊋꊙ 첨부자료 : 주요경비지출명세서 1 부

265 Part Ⅴ Forms 265 [Form 40 ⑴] Amended on March 28, 2011 (Page 23) ꊝꊮ Statement of Estimated Income Amount (Only for the taxpayer subject to Standard Expense Rate) A. Calculation of Income 1 Income Classification Code ( ) ( ) Total( ) 2 Serial No. 3 Place of Business 4 Taxable Period 5 Trade Name from to 6 Tax Registration No. 7 Kind/Type of Business / / / 8 Kind/Type of Business Code 9 Gross Revenue 10 Included in Beginning Inventory 11 Paid for the Current Tax Year (= ) 12 Included in Ending Inventory 13 Total Amount ( ) Expenditure Calculated by Standard Expense Rate ꊉꊘ Total Expense (13+15) 14Standard Expense rate(%) 15Amount(9 14) Standard Income Amount (9-ꊉꊘ) (if 0, This is 0) Simplified Expense Rate(%) Amounts {9 (1- )} Alternative Income Amounts Income calculated by Simplified Expense Rate ( Ratio set by the ordinance of the Ministry of Strategy and Finance ) Income Amount (The lesser of or B. Details of Calculation of Primary Expenses for the Current Tax Year (Per Each Place of Business) Classification Purchase Expenses Rental Expenses Wages Expenses Total ( =11) Total (A) (=B+C+D) ) (B) Received Amount in Regular Evidential Document (C) Amount included in Details of Primary Expenditures Attachments : Details of Primary Expenses (D) Amount not included in Details of Primary Expenditures

266 266 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (24 쪽 ) ꊝꊯ 종합소득산출세액계산서 ( 주택등매매업자용 ) 작성방법 1. 이서식은 소득세법 제 64 조에따른부동산매매업자로서종합소득금액에주택 ( 그부수토지를포함합니다 ) 등매매차익이있는자 ( 소득세법 제 104 조제 1 항제 2 호의 3 부터제 2 호의 7 까지및제 3 호의어느하나에해당하는주택또는토지의매매차익이있는거주자를말합니다 ) 에해당하는경우에만작성합니다. 2. 부동산매매업자가종합과세되는금융소득이있는경우에는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 도함께작성하여야합니다 종합소득금액합계란 : 소득세법 제 64 조제 1 항제 1 호에따라계산한금액으로서각란의금액은다음과같이적습니다. 가. 가총수입금액란 : 5 쪽의 5 이자소득금액란의합계액ㆍ 7 쪽의 8 배당소득금액란의합계액ㆍ 9 쪽의 8 총수입금액란의합계액ㆍ제 11 쪽의 5 총수입금액란의합계액을전부더한금액을적습니다. 나. 다소득금액란 : 13 쪽의 5 결손금ㆍ이월결손금공제후소득금액란의합계액을적습니다. 다. 나필요경비란 : 가총수입금액에서다소득금액을뺀금액을적습니다. 라. 라소득공제 ( 양도소득기본공제 ) 란 : 15 쪽의 소득공제합계란의금액을적습니다. 마. 마과세표준란 : 다소득금액란의금액에서라소득공제 ( 양도소득공제 ) 란의금액을뺀금액을적습니다. 바. 사산출세액란 : 마과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다 합계란 : 소득세법 제 64 조제 1 항제 2 호에따라계산한금액으로, 다음과같이적습니다. 가. 가 ~ 다란 : 각각 1 란의금액을옮겨적습니다. 나. 라소득공제 ( 양도소득기본공제 ) 란 : 3 란의금액과 4 란의금액을더한금액을적습니다. 다. 마과세표준란 : 다소득금액란의금액에서라소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 라. 사산출세액란 : 3 란과 4 란의산출세액의합계를적습니다 주택등매매차익외종합소득란 : 다음과같이적습니다. 가. 가 ~ 다란 : 2 합계란의금액에서 4 주택등매매차익합계란의금액을뺀금액을적습니다. 나. 라소득공제 ( 양도소득기본공제 ) 란 : 1 란의금액을옮겨적습니다. 다. 마과세표준란 : 다소득금액란의금액에서라소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 라. 사산출세액란 : 마과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다. 6. 5~11 란 : 주택등매매차익에대해 소득세법 제 104 조에따른양도소득세율별로구분하여계산합니다. 가. 가 ~ 다란 : 매매가액 ( 가 ) 에서 소득세법시행령 제 163 조제 1 항부터제 5 항까지에따라계산한필요경비 ( 나 ) 를빼서소득금액 ( 다 ) 를계산합니다. 나. 라소득공제 ( 양도소득기본공제 ) 란 : 양도소득기본공제는연간 250 만원입니다. 다만, 미등기주택매매차익은양도소득기본공제가되지아니합니다. 다. 마과세표준 : 다소득금액란의금액에서라소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 라. 사산출세액란 : 마과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다. 7. 바세율란 : 소득세법 제 55 조및제 104 조에따른세율중해당되는세율을적용합니다. 8. 비교산출세액 : 1 종합소득금액합계란의사산출세액과 2 비교산출세액의계산합계란의사산출세액중큰금액을종합소득산출세액으로합니다.

267 Part Ⅴ Forms 267 [Form 40 ⑴] Amended on March 28, 2011 (Page 24) Calculation of Global Tax on Financial Income(For Career House Trader) 1. A taxpayer shall fill in this form if he/she is professionally engaged in real estate transactions under Article 64 of the Income Tax Act, and has gains from house (including its ancillary land) transactions subject to global income (Applicable to a taxpayer who has profits from sales of housing or land falling under one of any categories as specified in through 2-7 and of the Income Tax Act) 2. If a realtor has financial income subject to global income taxation, he/she should submit Calculation of Global Tax on Financial Income(Taxpayer having both Financial Income and Gains from Transaction of House) as well. 3. 1Sum of Global Income: The amount calculated by of the Income Tax Act 가. 가 Total Income: Sum of 5Taxable Interest Income (p5), 8 Taxable dividend Income (p7), 8 Gross Income Amount (p9), and 5Gross Receipt (p11) 나. 다 Income amount: Sum of 5Income after Deficit/Deficit Carried Over (p13) 다. 나 Necessary Expenses: [ 가 Total Income] - [ 다 Income Amount] 라. 라 Income Deduction(Capital Gains Deduction): Sum of Exemptions and Deductions (p15) 마. 마 Tax Base: 다 Income Amount minus 라 Income Deduction(Capital Gains Deduction) 바. 사 Calculated Tax amount: [ 마 Tax base]x [tax rate] - [progressive deduction amount] 4. 2Sum: The amount calculated by of the Income Tax Act 가. 가 ~ 다 : Same as 가 ~ 다 of column 1 나. 라 Income Deduction(Capital Gains Deduction): [amount of 3] + [amount of 4] 다. 마 Tax Base: [ 다 Income amount] - [ 라 Income Deduction(Capital Gains Deduction)] 라. 사 Calculated Tax amount: [calculated amount of 3] + [calculated amount of 4]. 5. 3Global Income from Sources other than Gains from Transaction of House 가. 가 ~ 다 : [2Sum] - [4Global income from Sources Gains from Transaction] 나. 라 Income Deduction(Capital Gains Deduction): Same as the amount of 1 다. 마 Tax Base: [ 다 Income amount] - [ 라 Income Deduction(Capital Gains Deduction)] 라. 사 Calculated Tax amount: [ 마 Tax base]x [tax rate] - [progressive deduction amount] 6. 5~11: Profit margin on purchase and sale of houses, etc. is calculated by the tax rate of Capital Gains in 104 of Income Tax Act. 가. 가 ~ 다 : Income amount 다 is calculated by [Value of house sales/purchase( 가 )] minus [Necessary Expenses 나 ] by 163-1~5 of Enforcement Decree of Income Tax Act. 나. 라 Income Deduction(Capital Gains Deduction): The amount of Capital Gains deduction is 2.5M won per year. Profit margin on purchase and sale of unregistered houses is not subject to Capital Gains deduction. 다. 마 Tax Base: [ 다 Income amount] - [ 라 Income Deduction(Capital Gains Deduction)] 라. 사 Calculated Tax amount: [ 마 Tax base]x [tax rate] - [progressive deduction amount] 7. 바 Tax Rate: Enter whichever one that is applicable of the tax rates provided by Article 55 and Article 104 of the Income Tax Act. 8. Tax amount comparatively calculated: The greater amount between 사 Calculated Tax amount of 1Sum of Global Income and 사 Calculated Tax amount of 2Sum of Tax amount comparatively calculated is the amount of Comparisons of Calculated Global Income Tax amount comparatively calculated

268 268 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (25 쪽 ) ꊝꊯ 종합소득산출세액계산서 ( 주택등매매업자용 ) 1. 종합소득산출세액비교 구 분 1 종합소득금액합계 2 합계 비교산출세액의계산 3 주택등매매차익외종합소득 4 주택등매매차익합계 (5+~+11) 가총수입금액 ( 주택등매매가액 ) 나필요경비 다소득금액 라소득공제 ( 양도소득기본공제 ) 마과세표준 바세 율 사산출세액 2. 주택등매매차익에대한산출세액의계산 구 분 5 누진세율적용자산 6 누진 +10% 세율적용자산 7 40% 세율적용자산 8 45% 세율적용자산 9 50% 세율적용자산 10 60% 세율적용자산 11 70% 세율적용자산 가총수입금액 ( 주택등매매가액 ) 나필요경비 다소득금액 라소득공제 ( 양도소득기본공제 ) 마과세표준 바세 율 사산출세액

269 Part Ⅴ Forms 269 [Form 40 ⑴] Amended on March 28, 2011 (Page 25) Global Income Tax Calculation Form (For Career House Trader) 1. Comparisons of Calculated Global Income Tax Tax amount comparatively calculated Item 1Sum of Global Income 2Sum 3Global Income from Sources Other than Gains from Transaction of House 4Global Income from Sources Gains from Transaction House(5+~+11) 가Total Income (House Sales /Purchase Value) 나Necessary Expenses 다 Income Amount 라 Income Deduction (Capital Gains Deduction) 마 Tax Base 바 Tax Rate 사 Calculated Tax Amount 2. Calculated tax amount on profit margin on purchase and sale of houses, etc. Item 가 Total Income (House Sales /Purchase Value) 나 Necessary Expenses 다 Income Amount 라 Income Deduction (Capital Gains Deduction) 마 Tax Base 5 Assets subject to the progressiv e rate 6 Assets subject to the progressive rate+10% 7 Assets subject to 40% tax rate 8 Assets subject to 45% tax rate 9 Assets subject to 50% tax rate 10 Assets subject to 60% tax rate 11 Assets subject to 70% tax rate 바 Tax Rate 사 Calculated Tax Amount

270 270 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (26 쪽 ) ꊞꊦ 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 작성방법 1. 용어정의 가. 금융소득 은 소득세법 ㆍ 조세특례제한법 에따라비과세또는분리과세되는이자ㆍ배당소득이외에종합과세되는이자ㆍ배당소득을말합니다. 나. 원천징수되지아니하는이자ㆍ배당소득 은 소득세법 제 127 조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 을말합니다. 다. 기준초과금액 은과세대상금융소득에서종합과세기준금액 (4 천만원 ) 을공제한금액을말합니다. 2. ꋏ 또는 ꋐ 의작성란선택방법은다음과같습니다. 가. 개인별연간금융소득합계액이 4 천만원을초과하는경우에는 ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 란에작성합니다. 나. 소득세법 제 127 조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 의개인별연간합계액이 4 천만원이하인경우에는, ꋐ 금융소득금액 (4+8) 이종합과세기준금액 (4 천만원 ) 이하인경우 란에작성합니다 비영업대금이익란부터 3 위 1 ㆍ 2 외의이자소득란까지 : ❺ 이자소득명세서의 5 이자소득금액을소득구분코드별로구분하여해당코드별합계액을적습니다 배당가산 (Gross-Up) 대상배당소득란 : ❻ 배당소득명세서의 21 코드 6 대상금액 란의합계액을적으며, 6 원천징수되지아니하는배당소득 란은 ❻ 배당소득명세서의 23 코드ㆍ 26 코드 5 배당액 란의합계액을적습니다 위 5 ㆍ 6 외의배당소득란 : ❻ 배당소득명세서의 21 코드, 22 코드, 29 코드 배당소득의 5 배당액 합계액에서 6 대상금액 의합계액을뺀금액 ( 5 배당액 - 6 대상금액 ) 을적습니다 배당가산액란 : ❻ 배당소득명세서의 21 코드 7 가산액합계액 [5 배당가산 (Gross-Up) 대상배당소득 가산율 ] 을적습니다 ㆍ ꊋꊒ ㆍ ꊌꊕ 금융소득외의다른종합소득란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5 결손금ㆍ이월결손금공제후소득금액중이자소득금액과배당소득금액은제외한소득금액의합계액을적습니다. 8. ꊋꊖ ㆍ ꊋꊚ ㆍ ꊌꊚ ㆍ ꊍꊕ 의산출세액계산시다른종합소득금액에출자공동사업자의배당소득 (❻ 배당소득명세서의 28 코드 ) 이포함되어있는경우에는다음ᄀ, ᄂ중큰금액을적습니다. ᄀ ( 다른종합소득금액 - 소득공제 ) 기본세율 ᄂ출자공동사업자의배당소득 14%+[( 다른종합소득금액 - 출자공동사업자의배당소득 )- 소득공제 ] 기본세율 9. ꊉꊗ ㆍ ꊋꊓ ㆍ ꊌꊗ 소득공제란 : ꊝꊧ 소득공제명세서의 소득공제합계를적습니다. 10. ꊉꊛ ㆍ ꊊꊛ ㆍ ꊌꊔ 세액란 : 2004 년 12 월 31 일이전발생한금융소득은 15/100, 2005 년 1 월 1 일이후발생한금융소득은 14/100 로원천징수된세액의합계액을적습니다. 11. ꋑ 배당세액공제 : ꊍꊙ 란은 [ꊉꊔ 와 (ꊌꊒ-(ꊋꊗ 와 ꊋꊛ 중큰금액 )] 중작은금액을적습니다. 12. ꊊꊓ ㆍ ꊍꊒ 양도소득공제전주택등매매차익란 : 종합소득산출세액계산서 ( 주택등매매업자용 ) 의 4 주택등매매차익합계란의다소득금액란의금액을적습니다. 13. ㆍ 주택등매매차익세액란 : 종합소득산출세액계산서 ( 주택등매매업자용 ) 의 4 주택등매매차익합계란의사산출세액란의금액을적습니다.

271 Part Ⅴ Forms 271 [Form 40 ⑴] Amended on March 28, 2011 (Page 26) Instructions for Preparing Calculation of Global Tax on Financial Income (Taxpayer having both Financial Income and Gains from Transaction of House) 1. Definitions of the terms (1) Financial Income refers to interest income dividend income that are globally taxed besides interest income dividend income subject to non-taxation or separate taxation under the Personal Income Tax Law and the Tax Incentive and Limitation Law. (2) Financial income free from withholding means interest income and dividend income not withheld under Article 127 of the Personal Income Tax Law (financial income received from abroad). (3) Amount exceeding threshold means the amount remaining after deducting the Comprehensive taxing threshold amount(40 million Won) from the taxable financial income. 2. Choice of the column ( or ) (1) When comprehensively taxed aggregated financial income(4+8) is more than 40 million won a year. : Write in column (2) If aggregated financial income(4+8) not withheld under Article 127 of the Personal Income Tax Law is less than 40 million won a year. : Write in column 3. 1, 2, 3 : enter the aggregate amount of 5 Taxable Interest Income classified by income classification code in ❺ Details of Interest Income Dividend income subject to gross-up : enter the sum of 6 Dividend Income for Gross-up of code 21 from ❻Details of Dividend Income. 6 Dividend income not subject to gross-up : enter the sum of 5 Dividend Income of code 23 from ❻ Details of Dividend Income Dividend besides 5, 6 : subtract 6 from 5 (sum of code 21, 22, 29 respectively) from ❻Details of Dividend Income Gross-up for dividend received : enter the sum of 7 under code 21 of ❻Details of Dividend Income on page 7. 7.,, Global income other than financial income : write the total income amount excluding interest income and dividend income from 5income after Deficit/Deficit Carried Over of ❾Details of Global Income, Deficit and Deficit Carried Over Deduction. 8. When the tax amount of each ꊋꊖ ㆍꊋꊚ ㆍꊌꊚ ㆍꊍꊕ is calculated, if dividend income(code 28 of ❻ Details of Dividend Income) of investors is included in other global income amount, the lesser of 1 and ➁ below should be entered. 1 (Other global income amount-income deduction) basic tax rate ➁ Dividend income of investors 14%+[(other global income amount-dividend income of investors)-income deduction] basic tax rate 9. ꊉꊗ ㆍꊋꊓ ㆍꊌꊗ : Enter the amount from Sum of Exemptions and Deductions of ꊝꊧ Details of Exemptions and Deductions. 10. ꊉꊛ ㆍꊊꊛ ㆍꊌꊔ : Sum the financial income withheld respectively at 15/100 (incurred between Jan ~ Dec. 31, 2004) and at 14/100 (incurred since Jan. 1, 2005) 11. under ꋑTax credit for dividend (see page 27) : enter the smaller of 12 or [ - (the larger of or ). 12., Gains from Transaction of House before Capital Gains Deduction : 다Income Amount of 4Global Income from Sources Gains from Transaction in the Global Income Tax Calculation Form (For Career House Trader) 13. ㆍ Tax on Gains from Transaction of House: 사Calculated Tax Amount of 4Global Income from Sources Gains from Transaction in the Global Income Tax Calculation Form

272 272 제 5 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (27 쪽 ) ꋎ 금융소득명세 ꊞꊦ 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 1 비영업대금이익 2 원천징수되지아니하는이자소득 3위 1ㆍ2 외의이자소득 4 이자소득합계 (1+2+3) 구분금액구분금액 ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 5 배당가산 (Gross-Up) 대상배당소득 6 원천징수되지아니하는배당소득 7 위 5 ㆍ 6 외의배당소득 8 배당소득합계 (5+6+7) ꋐ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 이하인경우 구 분 금 액 구 분 금 액 9금융소득금액 (4+8) ꊌꊓ 원천징수되지아니하는금융소득 (2+6) ꊉꊒ 종합과세기준금액 40,000,000 ꊌꊔ[ꊌꊓ (14/100, 15/100)] ꊉꊓ 기준초과금액 (9-10) ꊌꊕ 금융소득외의다른종합소득 ꊉꊔ 배당가산액 ꊌꊖ 종합소득금액 (ꊌꊕ) ꊉꊕ 금융소득외의다른종합소득 ꊌꊗ 소득공제 ꊉꊖ 종합소득금액 (11+ꊉꊔ+ꊉꊕ) ꊌꊘ 과세표준 (ꊌꊖ-ꊌꊗ) ꊉꊗ 소득공제 ꊌꊙ 기본세율 ꊉꊘ 과세표준 (ꊉꊖ-ꊉꊗ) ꊌꊚ 산출세액 ꊉꊙ 기본세율 ꊌꊛ 비교산출세액계 (ꊌꊔ+ꊌꊚ) ꊉꊚ 산출세액 ꊍꊒ 양도소득공제전주택등매매차익 ꊉꊛ[10 (14/100, 15/100)] ꊍꊓ 주택등매매차익외의과세표준 (ꊌꊘ-ꊍꊒ) ꊊꊒ 비교산출세액계 (ꊉꊚ+ꊉꊛ) ꊍꊔ 기본세율 ꊊꊓ 양도소득공제전주택등매매차익 ꊍꊕ 산출세액 ꊊꊔ 주택등매매차익외의과세표준 (ꊉꊘ-ꊊꊓ) ꊍꊖ 주택등매매차익세액 ꊊꊕ 기본세율 ꊍꊗ 비교산출세액 (ꊌꊔ+ꊍꊕ+ꊍꊖ) ꊊꊖ 산출세액 ꊍꊘ 종합소득산출세액 (ꊌꊛ 와 ꊍꊗ 중큰금액 ) ꊊꊗ 주택등매매차익세액 ꋑ 배당세액공제액 ꊊꊘ 비교산출세액 (ꊉꊛ+ꊊꊖ+ꊊꊗ) ꊊꊙ 비영업대금이익 (1) 25/100 ꊊꊚ 비영업대금이익제외한금융소득 (9-1) ꊊꊛ[ꊊꊚ (14/100, 15/100)] ꊋꊒ 금융소득외의다른종합소득 (ꊉꊕ) ꊋꊓ 소득공제 ꊋꊔ 과세표준 (ꊋꊒ-ꊋꊓ) ꊋꊕ 기본세율 ꊋꊖ 산출세액 ꊋꊗ 비교산출세액계 (ꊊꊙ+ꊊꊛ+ꊋꊖ) ꊋꊘ 주택등매매차익이외의과세표준 (ꊋꊔ-ꊊꊓ) ꊋꊙ 기본세율 ꊋꊚ 산출세액 ꊋꊛ 비교산출세액계 (ꊊꊗ+ꊊꊙ+ꊊꊛ+ꊋꊚ) ꊌꊒ 종합소득산출세액 (ꊊꊒ ㆍ ꊊꊘ ㆍ ꊋꊗ ㆍ ꊋꊛ 중큰금액 ) ꊍꊙꊉꊔ 와 [(ꊌꊒ-(ꊋꊗ 와 ꊋꊛ 중큰금액 )] 중작은금액

273 Part Ⅴ Forms 273 [Form 40 ⑴] Amended on March 28, 2011 (Page 27) Calculation of Global Tax on Financial Income (Taxpayer having both Financial Income and Gains from Transaction of House) ꋎ Computation of Financial Income Classification Amount Classification Amount 1Interest income from non-commercial loans 5Dividend income subject to gross-up 2Interest income not withheld 6Dividend income not withheld 3Interest income besides 1ㆍ2 7Dividend income besides 5,6 4Total interest income (1+2+3) 8Total dividend income (5+6+7) ꋏIn case where the amount of column (4+8) ꋐIn case where the amount of column (4+8) exceeds the threshold amount(40million won) is under the threshold amount(40million won) Classification Amount Classification Amount 9Financial income (4+8) Financial income not withheld(2+7) ꊉꊒGlobal taxation threshold 40,000,000 [ꊌꊓ (14/100, 15/100)] ꊉꊓAmount exceeding threshold (9- ) Global income other than financial income ꊉꊔGross-up for dividend received Global income( ) ꊉꊕGlobal income other than financial income Income deduction ꊉꊖGlobal income ( + + ) Tax base ( - ) ꊉꊗIncome deduction Basic tax rate ꊉꊘTax base ( - ) Tax calculated ꊉꊙBasic tax rate Tax amount comparatively calculated ( + ) ꊉꊚTax calculated Gains from Transaction of House before Capital Gains Deduction ꊉꊛ[10 (14/100, 15/100)] Tax Base not including Gains from Transaction of House( - ) ꊊꊒTax amount comparatively calculated ( + ) Basic tax rate ꊊꊓGains from Transaction of before Capital Gains Deduction House Tax calculated ꊊꊔTax Base not including Gains Transaction of House( - ) from Tax on Gains from Transaction of House ꊊꊕBasic tax rate Tax amount comparatively calculated ( + + ) ꊊꊖTax calculated Calculated global income tax ꊊꊗTax on Gains from Transaction of House ꊊꊘTax amount comparatively calculated( + + ) ꊊꊙInterest from non-commercial loans(1) 25/100 ꊊꊚFinancial Income in including Profit from Non-Business Loan(9-1) ꊊꊛ[ꊊꊚ (14/100, 15/100)] ꊋꊒGlobal income other than financial income( ) Income deduction Tax base( - ) Basic tax rate Tax calculated Tax amount comparatively calculated ( + + ) Tax Base not including Gains from Transaction of House( - ) Basic tax rate Tax calculated Tax amount comparatively calculated ( ) Calculated global income tax amount(greater of ㆍ ㆍ ㆍ ) amount(greater of ㆍ ) ꋑ Tax credit for dividend ꊍꊙThe lesser of or [ -(greater of or )]

274 274 제 5 편서식 [ 별지제 40 호서식 (4)] ( 개정 ) (1 쪽 ) 보내는사람 - * 세무서상담전화 : < 단일소득 - 단순경비율적용대상자용 > 주의 세무서장 이우편물은중요한문서이므로반드시본인이나그대리인에게신속하게전달하여주시기바랍니다. 받는사람 종합소득세확정신고안내말씀 님귀하 - 1. 신고서를제출하지아니하면무신고가산세가부과되오니세금을납부한경우에도반드시이신고서를작성하여세무서에제출 ( 우송 ) 하거나전자신고를하여야합니다. 2. 국세청에서는사업자의신고편의를위하여보유정보를기초로신고안내자료와신고서기재사항의전부또는일부를사전기재하여안내하고있습니다. 신고서의기재사항에잘못이있는경우수정한후제출하시기바랍니다. 3. 전산으로적혀있는소득외에근로소득등다른종합소득이있으면이를더하여신고하여야합니다. 이경우종합소득세ㆍ농어촌특별세ㆍ지방소득세및과세표준확정신고및납부계산서 [ 별지제 40 호서식 (1)] 를사용하여야합니다. 4. 신고서는각항목에적혀있는설명과 4 쪽의작성방법을반드시읽으신후작성하시기바랍니다. 국세청홈페이지의 [ 신고납부 ] 에서는종합소득세신고서작성방법에대한상세한정보를제공하고있습니다. 신고안내자료

275 Part Ⅴ Forms 275 [Form 40 ⑷] Amended on March 28, 2011 (Page 1) From Note Head of District Tax Office - *Helpline of district tax office: This is an important mail with private information, and should be promptly delivered to the taxpayer himself/herself or the taxpayer's proxy. Recipient - To <For taxpayers with single income, who are subject to Simplified Expense Rate> Global Income Tax Return 1. Please note that penalties are imposed if a taxpayer fails to file a return even if taxes were paid. Please make sure that fill out this form and submit it to the district tax office by mail or e-filing service. 2. For the convenience of corporate taxpayers, the NTS provides partial or whole documents and basic guide material regarding global income tax return based on the information the Service has on the taxpayers. Rewrite the pre-written wrong data correctly according to your own data. 3. Other income such as wages and salaries, etc. besides amount of income written in this form shall be reported comprehensively using the following Form 40 (1) 4. Please refer to the explanation on each form and the instructions on page 4 before preparing the return documents. Guide for global income tax return

276 276 제 5 편서식 [ 별지제 40 호서식 (4)] ( 개정 ) (2 쪽 ) ( 년귀속 ) 종합소득세ㆍ지방소득세과세표준확정신고및납부계산서 ( 단일소득 - 단순경비율적용대상자용 ) 관리번호 - 거주구분거주자 1 / 비거주자 2 내ㆍ외국인내국인 1 / 외국인 9 거주지국 ❶ 기본사항 1성명 2주민등록번호 - 3상호 4사업자등록번호 - - 5주소 6전자우편주소 7주소지전화번호 8사업장전화번호 9휴대전화번호 10 신고유형 ꊼꋅ 추계 - 단순율 11 기장의무 2. 간편장부대상자 12 소득구분 13 업종코드 14 단순경비율 (%) 소득공제명세 일반율자가율 15 신고구분 거주지국코드 ꊼꋃ 부동산임대업의사업소득 ꊽꋃ 부동산임대업외의사업소득 10. 정기신고 20. 수정신고 40. 기한후신고 ❷ 환급금계좌신고 ꊉꊘ 금융기관 / 체신관서명 ꊉꊙ 계좌번호 ❸ 종합소득세액의계산 구 분 금 액 ꊋꊓ 총수입금액 : 매출액을적습니다. ꊋꊔ 단순경비율에의한필요경비 : ꊋꊓ 총수입금액 14단순경비율 (%) ꊋꊕ 종합소득금액 : ꊋꊓ-ꊋꊔ ꊋꊖ 소득공제 : 소득공제명세 ( ~ ) 의공제금액합계를적습니다. 인적공제대상자명세 인적공제 관계코드성명내외국 인코드주민등록번호구분인원금액 기본공제 본 인 배 우 자 부 양 가 족 70세이상인자 장애인추가 부녀자공제 6 세이하인자 출생ㆍ입양자 다자녀추가공제 기부금공제 4쪽의작성방법을참고하여기부금지출액중공제액을적습니다 표준공제 : 60만원 개인연금저축공제 : 개인연금저축 불입액에 40% 를곱한금액과 72만원중적은금액을적습니다. 연금저축공제 : 연금저축 불입금액과 300만원중적은금액을적습니다. 연금보험료공제 : 국민연금보험료를납부한금액을적습니다. 과세표준 : ꊋꊕ-ꊋꊖ ( 0 보다적은경우에는 0 으로합니다 ) 세율 : 4쪽의작성방법을참고하여세율을적습니다. 산출세액 : - 누진공제액 (4쪽작성방법참고 ) 세액공제 : 세액공제명세 ( ~ ) 의합계금액을적습니다. 세액공제명세 납세조합공제 : 납세조합영수증상의 (33) 납세조합공제액을적습니다. 전자신고세액공제 : 납세자가전자신고방법에의하여직접신고하는경우 2 만원을공제합니다. 정치자금기부금세액공제 : 정치자금법 에따라정당 ( 후원회및선거관리위원회포함 ) 에기부한기부금중 10 만원까지는기부금액의 100/110 을세액공제합니다. 이월세액공제 ( 전년도에공제받지못한전자신고세액공제등을말합니다 ) 중소기업에대한특별세액감면금액을적습니다. 결정세액 : - - ( 0 보다적은경우에는 0 으로합니다 )

277 Part Ⅴ Forms 277 [Form 40 ⑷] Amended on March 28, 2011 (Page 2) (For the year of ) Final Return Base and Computation of Tax to be paid For Global Income Tax and Local Income Tax (Single Income - Simplified Expense Rate) Ref. No- Residency Resident1 /Non-resident2 Nationality Citizen1 /Foreigner9 State of Residence ❶ Basic Information 1Name 2Resident Reg. No - 3Company Name 4Tax Reg. No Address 6 7Home Phone No 8Business Phone No 9Mobile No 10Type of Return 13Business Type code ❷ Bank Account for Tax Refund ꊼꋅEstimate- Simplified Rate 11Classification by bookkeeping 14Simplified Expense Rate(%) ꊉꊘName of Bank/post office Basic Rate Excess Rate 2.Simplified bookkeeping 12Type of Income 15Return Classification ꊉꊙAccount No ❸ Computation of Global Income Tax Classification ꊋꊓWrite down your Gross Revenue ꊋꊔNecessary Expense based on Simplified Expense Rate : ꊋꊓGross Revenue 14Simplified Expense Rate(%) ꊋꊕAmount of Global Income : ꊋꊓ-ꊋꊔ ꊋꊖ Total Income Allowances : Total of Detail of Income allowances( ~ ) List names of personal deductions Personal Deduction list of inco me dedu ction List of tax credit Relatio nship Name Nationality Resident Registration No State code ꊼꋃ Real Estate Rental Business Income ꊽꋃ Other Business Income 10. Regular 20. Amended declaration 40. Return after due date Amount Classification No. of persons Amount Taxpayer him/herself Basic Spouse Dependants Person who is 70 or older The handicapped Add Female worker itio nal Lineal descendant less than 6 years of age New born/newly adopted Additional deduction for households with multiple children Enter the deduction amount of donation expenses referring the instruction of donation deduction(page 4) Standard Deduction : 600,000won Personal pension savings deduction : Fill out the blank with the less amount between the 40% of personal pension savings paid in the previous year and 720,000won Pension savings deduction: Fill out the blank with the less amount between pension savings paid in the previous year and 3,000,000won Pension insurance premium deduction : write down the amount of the national pension insurance premium paid up last year. Tax Base : ꊋꊕ-ꊋꊖ (If the amount is less than 0, this is 0 ) Tax Rate : Enter the tax rate by referring to the instruction(page 4) Tax Calculated : -Progressive Deduction by referring to the instruction(page 4) Tax Credit : Enter the total of tax credits below( ~ ) Tax credit for taxpayer association : Enter the amount of Tax credit for taxpayer association listed in line 33 of Receipt of Taxpayer Association. Tax credit for e-filing : If taxpayer directly files a e-filing return through a internet, 20,000 won is available Tax credit on political fund donations: 100/110 tax credit for the amount up to 100,000 won made to political parties (including support groups, the National Election Commission, etc) during the current year according to the Political Fund Act Tax credit carryovers(including e-filed tax credits which was not deducted from the previous year) Special Tax Deduction for Small&Middle Size Business Tax Determined: - - (If the amount is less than 0, this is 0 )

278 278 제 5 편서식 [ 별지제40호서식 (4)] ( 개정 ) (2쪽) 구 분 금 액 가산세액 : 가산세액계산명세 ( ~ ) 의합계금액을적습니다 가산세액계산명세 구분계산기준기준금액가산세율가산세액 무 신 고 부당무신고미달세액 40/100 수입금액 14/10,000 일반무신고미달세액 20/100 수입금액 7/10,000 부당과소신고미달세액 40/100 과소신고수입금액 14/10,000 일반과소신고 미 달 세 액 10/100 초과환급신고 부당초과환급초과환급세액 40/100 일반초과환급초과환급세액 10/100 납부 ( 환급 ) 불성실 미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 보 고 지급명 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 불 성 실 세 서 지 연 제 출 지연제출금액 1/100 공 동 사 업 장 미등록ㆍ허위등록 총수입금액 0.5/100 등 록 불 성 실 손익분배비율허위신고등 총수입금액 0.1/100 무 기 장산 출 세 액 20/100 신용카드거부거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 현 금 영 수 증 미 발 급 총결정세액 : + 기납부세액 미 가 맹 총수입금액 0.5/100 미 발 급ㆍ불 성 실 금 액 5/100 미 발 급ㆍ불 성 실 건 수 5,000원 중간예납세액 원천징수세액및지급처사업자등록번호 ( 사업자등록번호 ) ꊏꊕ 납부할세액또는환급받을세액 : ꊏꊒ-ꊏꊓ-ꊏꊔ ❹ 지방소득세액의계산 ꊏꊖ 과세표준 : 종합소득세의 총결정세액을옮겨적습니다. ꊏꊗ 세율 10% ꊏꊘ 산출세액 : ꊏꊖ 10% ꊏꊙ 원천납부한세액 : 10% ꊏꊚ 납부할세액또는환급받을세액 : ꊏꊘ - ꊏꊙ 신고인은 소득세법 제 70 조및 지방세법 제 177 조의 4 와 국세기본법 제 45 조의 3 에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 세무서장 귀하 년월일 신고인 ( 서명또는인 ) 첨부서류 1. 장애인증명서 1 부 ( 해당자에한정하며, 종전에제출한경우에는제외합니다 ) 2. 기부금명세서 ( 별지제 45 호서식 ) 및기부금납입영수증각 1 부 ( 기부금공제가있는경우에한정합니다 ) 3. 가족관계등록부 1 부 ( 주민등록표등본에의하여공제대상배우자, 부양가족의가족관계가확인되지않는경우에만제출하며, 종전에제출한후변동이없는경우에는제출하지않습니다.) 이신고서는 5 월 31 일까지세무서로우송하여야합니다.

279 Part Ⅴ Forms 279 [Form 40 ⑷] Amended on March 28, 2011 (Page 3) Classification Amount ꊎꊒPenalty Taxes : Enter the total of detail of penalty taxes(ꊎꊓ~ꊎꊛ) Classification Calculation Base Target Rate Amount Unreported Amount 40/100 Intentional ꊎꊓFailure to file Gross Revenue 14/10,000 returns Unreported Amount 20/100 Unintentional Gross Revenue 7/10,000 Under reported 40/100 ꊎꊔUnder-reporting of Intentional Gross Revenue 14/10,000 income Unintentional Under reported 10/100 ꊎꊕExcessive refund Intentional Excessive Refund 40/100 claim Unintentional Excessive Refund 10/100 Detail ꊎꊖUnfaithful Sum of Days Unpaid ( ) payment(refund) Amounts Unpaid 3/10,000 of penalty taxes ꊎꊗUnfaithfu l report Withholdin g receipts ꊎꊘUnfaithful registration of co-invested business place Failure to submit Non-submission Amt. 2/100 Late submission Amt. late submitted 1/100 Failure to register /Fraudulent register Gross Revenue 0.5/100 Fraudulent registration of profit allocation ratio ꊎꊙFailure to maintain adequate books and records ꊎꊚ Failure to issue receipts of credit card sales ꊎꊛNon-issuance of cash receipts ꊏꊒTotal Tax Determined : ꊍꊛ+ꊎꊒ Gross Revenue 0.1/100 Calculated Tax Amount 20/100 Non-issuance Amount 5/100 Number of Non-issuance 5,000W Stores not issuing Gross Revenue 0.5/100 Non-issuance Amount 5/100 Number of Non-issuance 5,000W Tax Prepaid ꊏꊓInterim Payment ꊏꊔTax withheld and withholding agent tax reg. No(Tax Reg. No ) Tax Due or Tax Refundable : ꊏꊒ-ꊏꊓ-ꊏꊔ ❹ Computation of Inhabitant Tax Tax Base : ꊏꊒTotal Tax Determined Tax Rate 10% Tax Calculated : 10% Tax Withheld : ꊏꊔ 10% Tax Due or Tax Refundable : - I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Article 70 of the Income Tax Law, Article of the Local Tax Law, and Article 45-3 of the Framework Act on National Taxes Income earner name (signature) To Head of District Tax Office Attachments 1. Handicap verification records: Only when applicable and with no previous submission 2. [Form 45] Details of Donations and donation payment receipts: Only when applicable. 3. Residence Registration Record or Family Register Record: Submission unnecessary if no changes have occurred since the previous submission. This return should be sent to the tax office by May 31.

280 280 제 5 편서식 [ 별지제 40 호서식 (4)] ( 개정 ) (4 쪽 ) 작성방법 1. 14단순경비율 (%) 적용대상자 ( 귀하께적용되는단순경비율은전산으로적혀있습니다 ): 직전연도수입금액의합계액이업종별로아래금액에미달하는사업자와해당연도의신규사업자입니다. 가. 농업, 임업, 어업, 광업, 도매업, 소매업, 부동산매매업, 그밖에아래에해당하지아니하는업 : 6천만원나. 제조업, 숙박및음식점업, 전기ㆍ가스및수도사업, 건설업, 운수업, 통신업, 금융및보험업 : 3천600만원다. 부동산임대업, 서비스업 ( 인적용역등 ): 2천400만원 다만, 의사, 변호사, 세무사등을포함한전문직사업자등 소득세법시행령 제143조제7항에따른사업자는 부터는수입금액과관계없이단순경비율적용이배제됩니다 금융회사명 / 체신관서명란및 17계좌번호란 : 납부할세액또는환급받을세액란에환급받을세액이있는경우에적습니다. 환급받을세액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고하여야합니다. 3. 인적공제대상자명세 : 인적공제를받을본인, 배우자, 부양가족의인적사항을적습니다. 가. 관계코드 : 본인과인적공제대상자의관계를본인기준으로코드로적습니다. 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀 입양자 =4, 직계비속중자녀 입양자외 ( 직계비속과그배우자가모두장애인인경우그배우자포함 )=5, 형제자매 =6, 수급자 =7, 위탁아동 =8 나. 내외국인코드 : 내국인은 1, 외국인은 2 로구분하여적습니다. 4. 기본공제 : 본인과아래에해당하는부양가족 1명당 150만원 ( 해당인원 150만원 ) 을공제합니다. 가. 배우자 : 연간소득금액이 100만원이하인자나. 부양가족 : 본인과 ( 배우자포함 ) 생계를같이하고, 연간소득금액이 100만원이하인자로서다음에해당하는자. 부양가족중장애인은연령에제한없이공제대상입니다. (1) 부모, 조부모로서 60세이상인자 (2) 자녀또는동거입양자로서 20세이하인자 ( 자녀또는동거입양자가모두장애인에해당하는경우에는그배우자를포함합니다.) (3) 형제자매로서 20세이하또는 60세이상인자 (4) 국민기초생활보장법 제2조제2호의수급자 (5) 아동복지법 에따른가정위탁을받아해당과세기간에 6개월이상직접양육한위탁아동 5. 추가공제 : 기본공제대상자가다음에해당하는경우다음의금액을추가로공제합니다. 70세이상 100만원 장애인 200만원 배우자가없는여성으로서부양가족이있는세대주이거나, 배우자가있는여성 50만원 6 세이하의직계비속또는입양자 100만원 해당과세기간에출생한직계비속과입양신고한입양자 200만원 6. 다자녀추가공제 : 사업소득이있는거주자의기본공제대상자녀가 2명인경우 50만원, 2명을초과시 50만원과초과 1명당 100만원을추가로공제합니다. 7. ꊌꊖ 기부금공제 : 기부금명세서 ( 별지제45호서식 ) 를먼저작성하고, 기부금코드별로지출액중공제한도범위이내의금액을공제합니다. 8. 세율란및 산출세액란 : 아래의세율중과세표준 ( ) 에해당하는세율을적으며, [ 과세표준 ( ) 세율 ( ) -누진공제액] 의방법으로산정한금액을적습니다. 세 율 표 귀속년도 2009년 2010년~2011년 2012년이후 과세표준 세율 누진공제액 세율 누진공제액 세율 누진공제액 1,200만원이하 6% 6% 6% 1,200만원초과 4,600만원이하 16% 120만원 15% 108만원 15% 108만원 4,600만원초과 8,800만원이하 25% 534만원 24% 522만원 24% 522만원 8,800만원초과 35% 1,414만원 35% 1,490만원 33% 1,314만원 ( 사례 ) 2010년의경우과세표준이 13,150,000원인경우 : 13,150,000 15%-1,080,000=892,500원이됩니다. 9. 무신고가산세ㆍ 과소신고가산세 : 미달세액에가산세율을적용하여산출된금액을적습니다. 10. 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4천800만원이상인사업자로서장부를 기장하지아니하고단순경비율에따라추계신고를하는경우산출세액에 20% 를곱한금액을적습니다. 11. 세법에따른제출ㆍ신고ㆍ가입ㆍ등록ㆍ개설등의기한이지난후 1개월이내에제출등의의무를이 행하는경우해당가산세의 50% 를감면하여적습니다. 12. 원천징수세액란 : 인적용역 ( 보험설계사, 외판원등 ) 제공에대한대가를받을때원천징수의무자가원천징수한 소득세의합계를적습니다. 지급처사업자등록번호는지급총액이가장큰원천징수의무자의사업자등록번호를적 습니다.

281 Part Ⅴ Forms 281 [Form 40 ⑷] Amended on March 28, 2011 (Page 4) Instructions 1. 14Simplified Expense Rate is applied to the self-employed whose aggregate income of the previous year is below the amount listed as below by line of business and to new starters of the current year.(your Simplified Expense Rate is computerized and specified on the tax return form) (1) Agriculture, Hunting & Forestry, Fishing, Minning, Wholesale and Retail Trade, and other types of business which do not fall under following categories : 60 million won (2) Manufacturing, Hotels and Restaurants, Electronic Gas and Water-supply, Construction, Transport, Storage & Communications, Finance & Insurance : 36 million won (3) Real Estate, Service(Personal Service) : 24 million won Starting from Jan. 1,2008, simplified expense rate shall not apply to self-employed individuals with professional occupations(e.g.doctor, lawyer, tax account, etc.) as specified in of the Enforcement Decree of Income Tax Law Name of Bank/post office & 17 Account No.: fill out if the taxpayer has tax due or tax refundable in Tax Due or Tax Refundable. If the tax amount to be refunded is 20 million won or more, you are required to submit a copy of your bankbook with a Declaration of Account Opening/Change 3. Detail of Personal Deduction : Enter personal information on the taxpayer him/herself, spouse and dependents subject to personal deduction. (1) Relationship code : Please state relationship to employee Yourself=0 Linear ascendant of yourself=1, Linear ascendant of spouse=2, spouse=3, Children or adopted=4, Other linear descendants (if the linear descendant and his/her spouse are both handicapped, the spouse is also included)=5, Brother and Sister=6, taxpayers subject to the Basic Livelihood Security System=7, Foster children=8 (2) Nationality code : Citizen 1, Foreigner 2 4. Basic Deduction : 1,500,000 won per capita is deductible(number of persons 1,500,000 won) for yourself and family (1) a spouse whose annual income is not more than one million won in the aggregate (2) a dependent falling under any of the following items and living together with the resident (including his spouse) and whose annual income is not more than 1 million won in the aggregate. The handicapped among dependents qualify for deduction regardless of age. (1) A lineal ascendant aged sixty or older(fifty-five for female) (2) A lineal descendant of the resident or adopted person living together with resident aged twenty or less (if the child (or the adopted ) living with the taxpayer is handicapped, the child's spouse is included) (3) A sibling aged under twenty or over sixty (4) A recipient under Article 2(2) of the National Basic Living Security Act (5) When the foster child is fostered first hand for 6 month or longer during the attributable taxation period under the provision of the Child Welfare Act. 5. Additional Deduction : If a taxpayer subject to the basic deduction meets any of the following conditions, he/she can receive additional deduction 70 years or older: 1 million won per dependent A handicapped person: 2 million won per dependent A female worker having no spouse and a householder having dependents, or a woman having a spouse: won per dependent A lineal descendant of the resident or adoptee under six years old : 1 million won New born or newly adopted : 2 million won 6. Additional deduction for households with multiple children : If the number of children of residents who have business income eligible for basic deduction is 2, enter 500,000 won. If the number of eligible children is 3 or more, enter the sum of 500,000 won for the first and second child combined and 1 million per child from the 3rd child. 7. ꊌꊖDeduction for donations: Fill out the form 45 of the Statement of Donation first and deduct certain amount from donations within the deduction limit by types of donation codes. 8. Tax Rate is applied to the tax rate in the table below according to your tax base of Tax calculated : tax base( ) tax rate( ) - progressive deductions (Unit : 10,000 Won) Table of Tax Rate 2009 From 2010 To 2011 After 2012 Yr. Tax Base Progressive Progressive Tax Rate Tax Rate Tax Rate Progressive Deduction Deduction Deduction Not more than % - 6% 6% Over 1,200~Not more than 4,600 16% % % 108 Over 4,600~Not more than 8,800 25% % % 522 Over 8,800 35% 1,414 35% 1,490 33% 1,314 * If the tax base for 2010 is 13,150,000 won : 13,150,000 15% - 1,080,000 =892, ㆍ Penalty for Failure to File Returns or Intentional Under-report : Enter the larger of the amounts calculated applying penalty rate on the Un(Under) reported or revenue(in case of unreported). 10. Penalty for No-Bookkeeping : A taxpayer subject to Simple Bookkeeping, with gross revenue of over 48 million won during the preceding year, fails to keep book and file a estimate return by Standard(Simplified) Expense Rate, enter the amount equivalent to 20/100 of the calculated tax amount. 11. If a taxpayer fulfills obligations such as filing returns correcting under-reporting registering co-invested business place and profit allocation ratio properly within 1 month after the due date, reduce the concerned penalty taxes by 50% and enter the figure. 12. Tax withheld and withholding agent tax reg. No.: Enter the total income tax withheld by withholding agents when a taxpayer (insurance agent, salesperson and etc.) was paid for the personal service he/she provided. Enter the reg. No. of a withholding agent whose payment sum was the largest.

282 제 6 편 참고자료