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1 Tax Guide for Foreign Taxpayers in Korea 외국인세무상담사례집

2 머리말 국세청은외국인들이납세의무의이행과관련하여가지고있는궁금한사항을신속하게해소해주기위하여 국세청영문홈페이지 ( 상의서면상담제도 와 외국인전용전화상담제도 (Tel : ) 를운영하고있습니다. 외국인납세자들은이러한상담제도를통하여근로소득연말정산문제, 소득세과세표준과세액의계산방법, 세금의납부절차, 조세조약상의과세대상소득범위및경감세율적용대상여부, 사업자등록신청방법등다양한형태의질문을하고있습니다. 국세청은 외국인 납세자들의 궁금한 사항을 보다 편리하게 해소해 줄 수 있도록 외국인들이 자주 질문하는 사항을 중심으로 문답식으로 정리한 외국인 세무상담사례집 을 2008년 처음 발간한데 이어 올해에도 개정하여 발간하게 되었습니다. 이상담사례집은외국인뿐만아니라외국인을채용한내국인 ( 원천징수의무자 ) 도쉽게이해할수있도록한글과영문을병기하는방식으로편집하였고, 자주사용되는영문서식도함께수록하였습니다. 아무쪼록이상담사례집이외국인납세자들이궁금해하는사항을해소해줄수있는좋은참고자료가되기를기대합니다 년 9 월 국세청고객만족센터장강성준

3 PREFACE To Our Readers: The National Tax Service of Korea seeks to be more responsive to foreign taxpayers question to help make their fulfillment of Korean tax obligations an easier task. For prompt answers, questions may be placed through the NTS English website (at or the NTS English Assistance Hotline (at ). The questions received through these channels cover a full spectrum of tax topics, including: year-end tax settlement on wage and salary income; correct calculation of taxable income and taxes due; tax payment procedure; treatyprescribed scope of taxable income and applicability of treaty-reduced tax rates; and application for business registration. In endeavoring to address these questions, the NTS published a revised version of Tax Guide for Foreign Taxpayers in Korea since its first version in The publication contains more comprehensive sets of frequently asked questions from foreign taxpayers and the corresponding answers provided by our most experienced field experts. Each Q&A set is offered in both English and Korean so that not only foreign workers, but Koreans to whom their services are provided (withholding agents) may fully benefit from this book. It also contains tax Forms most widely used, for your reference. The NTS hopes that this publication will serve as a useful guide in helping you better understand the Korean tax law and in providing answers to your questions. September, 2010 Kang, Sungjun Commissioner for Customer Satisfaction Center National Tax Service

4 목차 제 1 편외국인상담사례 제1장거주자와비거주자의구분 거주자여부판정 거주자와비거주자의납세의무 비거주자에대한과세방법 ( 종합과세와분리과세 ) 22 표 1. 소득세과세체계 26 표 2. 비거주자국내원천소득과세체계 28 표 3. 비거주자국내원천소득에대한과세방법 30 제2장외국인의연말정산 32 근로소득자의연말정산흐름도 근로소득의정의 근로소득자와연말정산 근로소득자의소득세신고방법 근로소득자와 4대보험 조기출국또는이중근로하는외국인근로자의연말정산 근로소득세계산절차 국외소득에대한납세방법 매월급여상공제액 근로소득과세상거주자와비거주자의차이 인적공제 교육비공제 기부금공제 현금영수증홈페이지회원가입 현금영수증사용금액소득공제 주택임차료 ( 월세 ) 현금영수증소득공제 74

5 Contents Part 1 FAQ's and NTS Answers Chapter 1 Classification between Resident and Non-resident for Tax Purposes Determining Resident Status Tax Liability of Resident and Non-resident Taxation of Non-residents (Global Taxation and Separate Taxation) 23 Table 1. Individual Income Taxation of Korea 27 Table 2. Taxation on Domestic Source Income of a Non-resident 29 Table 3. Taxation on Korean-source Income of a Non-resident 31 Chapter 2 Year-end Tax Settlement of Foreigners 33 Overview of Year-end Tax Settlement for Wage & Salary Income Wage and Salary Income: Definition Wage & Salary Income earners and Year-end Tax Settlement Income Tax Filing of Wage & Salary Income earners Wage & Salary Income earners and Four Social Insurance Programs Employees who depart Korea Permanently or move to another job in the same year Calculating Taxes on Income from Employment Taxation on Foreign-source Income Taxes withheld Monthly from Salary by Employer Difference in Tax Treatment of Wages&Salaries Between Resident and Non-resident Personal Deductions Deductions for Education Expenses Deductions for Charitable Donations Registering for Cash Receipt System Deductions for Cash Receipt Usage Deductions for Rent through Cash Receipt Issuance 75

6 19. 연말정산간소화서비스 외화급여에대한환율적용 78 제3장외국인의종합소득세신고 종합소득세신고대상및신고방법 외국인영어강사의납세의무 84 참고 거주자인영어강사의소득세신고흐름도 신고기한과납세지 연도중출국시소득세납세의무등 근로소득및다른소득이있는경우종합소득세신고 거주자의국외원천소득합산신고 외국납부세액공제 소득세신고서첨부서류 신고 납부불성실가산세 소득세환급금 소득세율 퇴직소득에대한과세 스톡옵션의과세 스톡옵션행사이익의귀속시기 스톡옵션소득과납세조합공제여부 116 제4장외국인에대한과세특례제도 외국인근로자과세특례 교사 ( 교수 ) 의근로소득세면제 교사 ( 교수 ) 의근로소득세면제요건요약 124

7 19. Simplified Year-end Tax Settlement Currency Conversion of Wage & Salary Paid in Foreign Currency 79 Chapter 3 Global Income Tax Return of Foreigners Who and How to File Global Income Tax Returns Tax Liability of Foreign English Teacher 85 Reference Income Tax Calculation Chart for Resident ESL Teachers Due Date and Jurisdiction Income Tax Liability when leaving Korea Global Income Tax Return for Persons with Wage and Salary Income and Other Types of Income Income from Foreign Sources Foreign Tax Credit Documents to Attach to Income Tax Return Penalty on Failure to File Returns & Non-payment or Underpayment of Tax Income Tax Refund Income Tax Rate Tax on Retirement Income Taxation on Profits from Stock Option Exercise Attribution Date of Profits from Stock Option Excercise Profits from Stock Options & Taxpayer Association Credits 117 Chapter 4 Tax Incentives for Foreigners Special Tax Incentives for Foreign Workers Exemption for Teacher (Professor) Qualification for Exemption for Teacher (Professor) 125

8 39. 미국인교사 ( 교수 ) 의근로소득세면제질의응답사례 외국인기술자근로소득세면제 외국인관광객부가가치세환급 외국사업자부가가치세환급 140 제 5 장국내원천소득원천징수 조약상제한세율의적용및계산방법 국내에서미국거주자가제공한독립적인적용역소득원천징수 단기영어캠프강사의소득세율 이자소득원천징수세율 배당소득원천징수 체육인의이적료원천징수 156 제 6 장사업자등록 민원증명 기타 부가가치세납세의무자 인터넷을통한홈택스서비스 사업자등록신청방법 사업자등록신청방법 ( 예 : 음식점 ) 사업용계좌의개설ㆍ사용의무 소득금액증명 거주자증명서 사업자유형 휴폐업 영문민원증명확인 수정신고와경정청구 180

9 39. Q&A for American Teachers' Tax Exemption Income Tax Exemption for Foreign Engineer VAT Refund for Foreign Tourists VAT Refund for Foreign Business Operators 141 Chapter 5 Tax Withholding for Korean Source Income Treaty-Reduced Tax Rates and Their Application Tax Withholding on a US Resident's Performance of Independent Personal Service in Korea English Teacher at Summer Camp Withholding Tax Rate for Interest Income Tax Withholding from Dividends Tax Withholding from an Athlete's Transfer Fee 157 Chapter 6 Business Registration Tax-related Certificates Other Tax Issues Taxpayers Liable to VAT Hometax : Internet Taxpayer Service Application for Business Registration Business Registration(e.g., Restaurants) Creation & Use of Business-Purpose Bank Account Certificate of Income Certificate of Residence Business type, Authentification of certificates in English Revised return and Request for correction 181

10 제 2 편서식 제1장연말정산 종합소득세신고 서식 24-1 ( 근로소득원천징수영수증 ) 서식 37 ( 소득공제신고서 ) 서식 40-1 ( 종합소득세신고서 ) 서식 40-4 ( 종합소득세신고서 - 단일소득자단순경비율적용대상자 ) 256 제2장민원서류 영문증명발급신청서 (10종) 266 사업자등록증명 267 납세사실증명 268 소득금액증명 269 휴 폐업사실증명 (2종) 270 납세증명서 271 부가가치세과세표준증명 272 부가가치세면세사업자수입금액증명 273 표준재무제표증명 ( 개인 법인 )(2종) 거주자증명서발급신청서 거주자증명서 비거주자등의국내원천소득에대한소득세납세사실증명 이자 배당 사용료 기타소득에대한 ( 법인세, 소득세 ) 비과세 면제신청서 유가증권양도소득에대한 ( 법인세, 소득세 ) 비과세 면제신청서 근로소득에대하여조세조약에따른 ( 법인세, 소득세 ) 비과세 면제신청서 282

11 Part 2 Tax Forms Chapter 1 Year-end Tax Settlement Global Income Tax Return Form 24-1 (Receipt for Wage & Salary Income Tax Withholding) Form 37 (Report of Exemption & Deduction from Income) Form 40-1 (Final Return of Tax Base and Computation of Global Income Tax) Form 40-4 (Final Return of Tax Base and Computation of Global Income Tax - Single Income - Simplified Expense Rate) 257 Chapter 2 Tax-related Documents Application for English Certificates(10types) 266 Certificate of Business Registration 267 Certificate of Tax Payment 268 Certificate of Income 269 Certificate of Business Suspension / Close of Business(2types) 270 Tax Clearance Certificate 271 Certificate of VAT Tax Base 272 Certificate of Income of a VAT-Exempt Business Entity 273 Certificate of Standard Financial Statements(Individual, Corporation)(2types) Application for Certification of Residence Certification of Residence Certificate for Non-resident's Tax Payment Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(interest, Dividend, Royalties, Other) Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(gains from Transfer of Securities) Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(wage and Salaries) 283

12 제 3 편참고자료 1. 주요도시세무관서 납세조합 조세조약체결국현황 외국인납세자를위한납세서비스 296

13 Part 3 Appendix 1. Tax Offices in Major Cities Taxpayers Association Treaties with Foreign Countries Taxpayers Services for Foreign Taxpayers 297

14 제 1 편 외국인상담사례 제1장거주자와비거주자의구분제2장외국인의연말정산제3장외국인의종합소득세신고제4장외국인에대한과세특례제도제5장국내원천소득원천징수제6장사업자등록 민원증명 기타

15 Part 1 FAQ's and NTS Answers Chapter 1 Classification between Resident and Non-resident for Tax Purposes Chapter 2 Year-end Tax Settlement of Foreigners Chapter 3 Global Income Tax Return of Foreigners Chapter 4 Tax Incentives for Foreigners Chapter 5 Tax Withholding for Korean Source Income Chapter 6 Business Registration Tax-related Certificates Other Tax Issues

16 제 1 편외국인상담사례 제 1 장 거주자와비거주자의구분

17 P a r t 1 FAQ's a nd NTS Answer s CHAPTER HAPTER 1 Classification between Resident and Non-resident for Tax Purposes

18 18 제 1 편외국인상담사례 1 거주자여부판정 가족이모두미국에거주하고있는미국영주권자가 1 년계약으로 E-2 비자를발급받아한국에어학강사로취업한경우한국의거주자에해당하는지요? 거주자여부의판정은국적이나영주권의취득과는관계가없습니다. 개인의경우에, 원칙적으로국내에주소를두거나 1년이상거소를둔개인을거주자라고하며그외의자를비거주자라합니다. 여기서 주소 란생활의근거가되는장소로서국내에생계를같이하는가족및국내에소재하는자산의유무, 직업등생활관계의객관적사실에따라종합적으로판단하며, 거소 는상당한기간동안계속하여거주하는장소로서주소와같이밀접한일반적생활관계가발생하지아니하는장소를말합니다. 질의하신바와같이가족이모두미국에있는경우에도, 계속하여 1 년 이상국내에거주할것을통상필요로하는직업 ( 예 : 어학강사 ) 을가진때부터 한국의거주자에해당합니다. 관련법규 소득세법제 1 조의 2 [ 정의 ] 소득세법시행령제 2 조 [ 주소와거소의판정 ]

19 Part 1 FAQ's and NTS Answers 19 1 Determining Resident Status I am a permanent resident in the United States, currently working under a 1-year employment contract as an ESL teacher in Korea under E-2 visa. All my family members are living in the United States. Am I considered a resident in Korea? Determining the resident status is not based on his/her nationality or permanent residency. An individual who does not fall under the definition of resident is deemed a non-resident of Korea. The domicile shall be determined by looking at the overall objective facts of the individual s residential ties in Korea, including the presence of assets, family members supported by the resident, and his/her occupation. The place of residence differs from one s domicile in that place of residence is where an individual resides continuously for a lengthy period of time without forming the strong residential ties. If a person whose family member in US has a job which requires at least a year of continual residing in Korea (e.g. ESL teacher), the person is deemed a Korean resident from the day of the work. Related Laws Article 1-2 of Income Tax Act [Definition] Article 2 of Enforcement Decree of the Income Tax Act [Determining Domicile and Place of Residence]

20 20 제 1 편외국인상담사례 2 거주자와비거주자의납세의무 미국영주권을취득한교포가한국에서사업을하려고하는경우한국에서발생한소득에대하여만세금을납부하면되는지요? 소득세법은조세목적상개인을거주자와비거주자로구분하고있으며, 그 과세소득의범위와과세방법등을달리규정하고있습니다. 거주자 는국내 외에서발생한모든소득 ( 전세계소득 ) 에대하여소득세 납세의무를부담하지만, 비거주자 는국내원천소득에대하여만납세의무를 부담합니다. 따라서한국에서사업을하는교포가한국의 거주자 에해당하는경우에는한국내에서발생한소득뿐만아니라미국등전세계에서발생한소득전부에대하여세금을납부하여야하며, 비거주자 에해당하는경우에는국내원천소득에대해서만세금을납부하시면됩니다. 다만, 단기거주하는외국인거주자에대하여는 2009년 1월 1일이후에최초로발생하는소득분부터국외원천소득에대하여과세요건을완화하였습니다. 즉, 해당과세기간종료일로부터소급하여 10년이내국내에주소나거소를둔기간의합계가 5년이하인외국인거주자의국외원천소득은국내에서지급되거나국내로송금된소득에대하여만과세합니다. 외국납부세액공제에대해서는사례 27번을참조하시기바랍니다. 관련법규 소득세법제 1 조의 2 [ 정의 ] 소득세법제 3 조 [ 과세소득의범위 ]

21 Part 1 FAQ's and NTS Answers 21 2 Tax Liability of Resident and Non-resident I am an overseas Korean wishing to start a business in Korea. As a lawful permanent resident of the US, what will my Korean tax liabilities be? Will my liabilities be limited to the income derived from sources within Korea? The Korean Income Tax Act classifies an individual as either a resident or non-resident for tax purposes mainly because the scope and method of taxation differ depending on one s resident status. A resident in Korea is subject to income tax on all income derived from sources both within and outside Korea ( worldwide income ). On the other hand, a non-resident is liable to income tax only on the income derived from sources within Korea. Accordingly, as an overseas Korean running a business in Korea, if you are classified as a resident in Korea, you will be liable to pay income tax on sources from within and outside Korea. If you are deemed a non-resident of Korea, you are liable to pay income tax on sources only from within Korea. Taxation on foreign-source income which is accrued on or after Jan 1st, 2009 of foreign residents who reside in Korea for short time is abated. In other words, a foreign source income of a resident whose total residence period in Korea stood at 5 years or less over the past 10 years before the end date of the attributable taxable year is taxed in Korea only when it is paid in Korea or remitted to Korea. Please refer to Question 27 for more information on Foreign Tax Credits. Related Laws Article 1-2 of Income Tax Act [Definition] Article 3 of Income Tax Act [Scope of Taxable Income]

22 22 제 1 편외국인상담사례 3 비거주자에대한과세방법 ( 종합과세와분리과세 ) 비거주자의국내원천소득에대해원천징수만으로모든납세의무가종결되는지요? 비거주자의국내원천소득에대한과세방법은국내원천소득을종합하여 과세하는방법 ( 표 1 참조 ) 과국내원천소득별로분리하여과세하는방법 ( 표 2, 3 참조 ) 이있습니다. * 종합소득 : 당해연도에발생하는이자소득 배당소득 사업소득 근로소득 연금소득과기타소득을합산한것을말하며, 퇴직소득과양도소득은분류과세되므로포함되지아니합니다. 원칙적으로비거주자로서국내사업장이있거나부동산소득이있는경우에는국내원천소득에대하여종합과세하고그렇지않은경우에는국내원천소득별로분리과세합니다. 다만, 비거주자의국내사업장에서발생한국내원천소득이국내사업장과실질적으로관련되지아니하거나국내사업장에귀속되지아니하는경우에는국내원천소득별로분리과세합니다. 비거주자는종합과세의경우종합소득세신고 납부를하여야하며, 분리과세의경우원천징수만으로납세의무가종결됩니다.( 다음페이지계속 )

23 Part 1 FAQ's and NTS Answers 23 3 Taxation of Non-residents (Global Taxation and Separate Taxation) I am a non-resident for Korean tax purposes. Will my tax liabilities be finalized by the taxes withheld from my Korean-source income? A non-resident is taxed on his/her income derived from sources within Korea pursuant to one of the following two methods of taxation: 1) Global taxation, whereby tax is imposed on the sum of all Korean-source income ( global income, refer to Table 1), or; 2) Separate taxation, whereby taxes are imposed separately on an income by income basis ( separate income, refer to Table 2 & 3). * What is global income? Under the Korean tax law, global income is the sum of all items of income a Korean resident had earned in a given tax year, with the exclusion of capital gains and retirement income. In general, a non-resident is subject to global taxation when he/she has a place of business or has income from real estate located in Korea. Where otherwise, a non-resident is subject to separate taxation. However, even if you have a place of business in Korea, you would still be taxed separately for each tax item unless your Korean-source income is effectively connected with or attributable to the Korean place of business. Tax liabilities on global income are finalized by filing an income tax return and paying taxes, and tax liabilities on separate income are finalized by tax withholding.(see next page)

24 24 제 1 편외국인상담사례 다만, 비거주자라하더라도근로소득이있는경우에는원천징수및연말정산 대상이며, 원천징수에서제외되는근로소득이 ( 사례 4 번참조 ) 있는비거주자는 다음해 5 월중종합소득세확정신고를하여야합니다. 퇴직소득및양도소득이있는비거주자는국내사업장이나부동산소득의 유무에관계없이소득별로거주자와동일하게분류과세합니다. 관련법규 소득세법제121조 [ 비거주자에대한과세방법 ] 소득세법제122조 [ 비거주자종합과세시과세표준과세액의계산 ] 소득세법제156조 [ 비거주자국내원천소득에대한원천징수특례 ]

25 Part 1 FAQ's and NTS Answers 25 However, if a non-resident has wage and salary income, he/she is subject to the withholding tax and year-end tax settlement. If the income is exempted from the withholding tax (refer to the Case 4 Wage and Salary Income), then the non-resident is subject to final tax return on his/her global income tax in May of the following year. In all cases, retirement income and capital gains are taxed separately in the same manner as would apply to residents, irrespective of an existence of a business place in Korea or income from real estate. Related Laws Article 121 of Income Tax Act [Method of Taxation on Non-resident] Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident] Article 156 of Income Tax Act [Special Case of Collection through Withholding of Tax on Income Accruing from Domestic Source of Non-resident]

26 26 제 1 편외국인상담사례 표 1 소득세과세체계 금융소득 이자소득배당소득사업소득근로소득연금소득기타소득퇴직소득양도소득 종합소득 소득공제 과세표준 산출세액 세율 (6~35%) 기납부세액 가산세 세액감면 공제 납부 ( 환급 ) 세액 현행소득세법은이자, 배당, 사업, 근로, 연금, 기타소득을합산하여 6~35% 의세율로종합과세하며부양가족등의사정을고려하여소득공제방식의인적공제제도를두고있습니다. 소득세에별도로 10% 의지방소득세가부가되며신고납부미이행시가산세가부과될수있습니다.

27 Part 1 FAQ's and NTS Answers 27 Table1 Individual Income Taxation of Korea Financial Income Interest Income Dividend Income Business Income Wage&Salary Income Pension Income Other Income Retirement Income Capital Gains Global Income Income Deduction Tax Base Tax Rate (6~35%) Tax Calculated Tax Prepaid Penalty Tax Deduction/Tax credit Tax payable (refundable) The Korean individual income tax system uses the unitary concept where incomes from all sources are aggregated and taxed at progressive rates (6~35%). Deductions and tax credits are allowed under certain conditions such as number of dependent familiy members. etc.. Inhabitant tax of 10% is added to the income tax in computing the total tax liability. Penalties may be assessed for failure of return-filing and tax payment.

28 28 제 1 편외국인상담사례 표 2 비거주자국내원천소득과세체계 국내원천소득 국내세법상과세여부 no yes 조세조약상과세여부 no 과세불가 yes 과세가능소득 국내사업장유무 no yes 국내사업장귀속여부 no 분리과세원천징수 yes 종합과세 신고납부 국내세법상의세율적용 no 국내세율 > 제한세율 yes 제한세율적용

29 Part 1 FAQ's and NTS Answers 29 Table2 Taxation on Domestic Source Income of a Non-resident Domestic Source Income Taxable under Domestic Tax Laws? no yes Taxable under Tax Treaty? no Non-taxable yes Taxable income PE existence? no yes Attributable to PE? no Separate taxatioin, withholding Global Taxation filing and payment Domestic tax rate no Domestic tax rate > Reduced tax rate yes Limited tax rate PE : Permanent Establishment(place of business)

30 30 제 1 편외국인상담사례 표 3 비거주자국내원천소득에대한과세방법 국내원천소득국내사업장이없는경우국내사업장이있는경우소득세법제119조과세방법원천징수세율 (%) 1 호이자소득 20( 채권이자 14%) 2 호배당소득 20 3호 4호 부동산소득선박등임대소득 종합과세, 종합소득세 - 2 신고 납부분리과세, 5호사업소득 2 ( 특정소득은완납적원천징수 10호사용료소득 20 국내사업장 Min( 양도가액 10%, 11호유가증권양도소득미등록시양도차익 20%) 12호 기 타 소 득 원천징수 ) 20 7 호근로소득거주자와동일 6호인적용역소득분리과세 ( 종합소득 20 확정신고가능 ) 8호퇴직소득거주자와동일 ( 분류과세 ) 거주자와동일 9 호양도소득 거주자와동일 ( 분류과세 ) 거주자와동일 ( 다만, 양수자가법인인경우예납적원천징수 ) Min( 양도가액 10%, 양도차익 20%) 1) 국내사업장이있는비거주자에는부동산소득이있는비거주자가포함됩니다. 2) 국내사업장또는부동산소득이있는비거주자의경우에도일용근로자급여, 분리과세이자소득, 분리과세배당소득, 분리과세기타소득등에대하여는거주자의경우와동일하게분리과세 원천징수합니다. 3) 소득세법상의원천징수세율이조세조약상제한세율보다높은경우에는조세조약상의제한세율을적용하여야합니다.( 예외 : 소득세법제156조의4( 원천징수절차특례 ) 의규정에따라원천징수하는경우 )

31 Part 1 FAQ's and NTS Answers 31 Table3 Taxation on Korean-source Income of a Non-resident Korean-source Income Article 119 of Income Tax Act Presence of PE in Korea Taxation Method No PE in Korea Withholding tax rate(%) 1 Interest income 20(interest on bonds 14%) 2 Dividend income 20 3 Real estate income - 4 Lease income of 2 vessels, aircraft, etc. Global Taxation, Separate Taxation, 5 Business income 2 Global income tax paid in full by 10 Royalties 20 filing payment withholding agent Capital gains from (Not having PE Min(Sales price 10%, 11 securities transfer Sales Profit 20%) registered certain 12 Other income income is withheld) Wage and salary income Personal service income 8 Retirement income 9 Capital gains Separate Taxation (Applicable for final tax return on global income) Same as a Korean resident(taxed with a different classification) Same as a Korean resident(taxed with a different classification) Same as a Korean resident(however, it the transferee is a corporataion, it can be preliminarily withheld) Same as a Korean resident 20 Same as a Korean resident Min(Sales price 10%, Sales Profit 20%) 1) A non-resident who has income from real estate located in Korea is taxed in the same manner as a non-resident having a business place in Korea 2) For daily workers' wage, interest income, dividend income, and other income subject to separate taxation, a non-resident is liable for separate taxation and withholding taxes in the same manner as a resident's even if he/she has PE or real estate income. 3) If a withholding rate specified in the Income Tax Act is higher than that of the limited tax rate of a tax treaty, then the latter shall prevail. * Exceptional case: when withholding under the provision of the Article of the Income Tax Act

32 제 1 편외국인상담사례 제 2 장 외국인의연말정산

33 P a r t 1 FAQ's a nd NTS Answer s CHAPTER HAPTER 2 Year-end Tax Settlement of Foreigners

34 34 제 1 편외국인상담사례 근로소득자의연말정산흐름도 근로소득 (-) 비과세소득 총급여액 실비변상적급여 - 근로자가천재 지변 기타재해로인하여받는급여, 여비로서실비변상정도의지급액 - 종업원소유차량이용시소요경비, 교원이나연구활동종사자가받는연구보조비또는연구활동비 : 한도월 20 만원 국외근로자의급여 : 한도월 1 백만원 생산직근로자가받는야간근로수당등 : 한도연간 240 만원 월 10 만원이하식사대 출산수당또는 6 세이하의자녀보육수당 : 한도월 10 만원 (-) 근로소득공제 근로소득금액 (-) 인적공제 총급여액근로소득공제금액 500만원이하 : 80% 500만원초과 1,500만원이하 : 400만원 + 500만원초과분의 50% 1,500만원초과 3,000만원이하 : 900만원 + 1,500만원초과분의 15% 3,000만원초과 4,500만원이하 : 1,125만원 + 3,000만원초과분의 10% 4,500만원초과 : 1,275만원 + 4,500만원초과분의 5% 기본공제 : 근로자본인, 연간소득금액 100만원이하인배우자및생계를같이하는부양가족 1인당연 150만원 추가공제 : 장애인공제 1인당연 200만원, 경로우대공제 만 70세이상 1인당연 100만원, 자녀양육비공제 6세이하 1인당연 100만원, 부녀자공제 : 연 50 만원, 출생 입양자 : 1인당연200만원 다자녀추가공제 : 기본공제대상자에해당하는자녀 2인의경우연50만원, 3인이상인경우 50만원과 2인을초과하는 1인당 100만원의합계액 (-) 연금보험료공제 (-) 특별공제 보험료 : 전액공제 ( 건강보험료, 고용보험료 ), - 보장성보험 ( 자동차보험, 화재보험등 연 100만원한도공제 ) - 장애인전용보험 ( 연 100만원한도 ) 의료비 : 공제금액 의료비지출액 - ( 총급여액 3%) - 근로자본인, 만65세이상, 장애인의료비 한도없음, - 부양가족의료비 한도 7백만원 교육비 : - 근로자본인 전액 - 영유아 유치원아 초 중 고등학생 1인당 300만원한도 - 대학생 : 1인당 900만원한도

35 Part 1 FAQ's and NTS Answers 35 Overview of Year-end Tax Settlement for Wage & Salary Income Total Income from Employments (-) Non-taxable Income Compensation of Actual Expenses - wages that are received by a worker due to natural disasters and other calamities, pays for business travel, etc. - compensation for driving one's own car, research subsidies for qualifying teachers, reporting allowances for reporters : limit is 200,000 per month Salary derived from overseas : limit is 1,000,000 per month Allowance for Night Duty received by manufacturing employees : limit is 2,400,000 per annum Meal costs of less than 100,000 per month, etc. Allowances for childbirth or upbringing of 6-year old children or under : limit is 100,000 per month Gross Earnings (-) Deduction for Wage & Salary Income Amount of Gross Earnings up to 5,000,000 Deduction Amount : 80% of the amount 5,000,000~15,000,000 : 4,000, % of the amount exceeding 5,000,000 15,000,000~30,000,000 : 9,000, % of the amount exceeding 15,000,000 30,000,000~45,000,000 : 11,250, % of the amount exceeding 30,000,000 45,000,000~ : 12,750, % of the amount exceeding 45,000,000 Adjusted Wage & Salary Income (-) Personal Deduction Basic Deduction : Taxpayer himself, Spouse and dependents with adjusted wage & salary income of less than 1,000,000 1,500,000 per capita per annum Additional Deduction: The Handicapped 2,000,000 per capita, the aged (70 or older) => 1,000,000 per capita per annum, child under 6 years old 1,000,000 per capita, Qualifying Female Taxpayer 500,000, New-born or Newly Adopted : 2,000,000 per capita Additional deduction for households with multiple children : With two eligible children 500,000 plus 1,000,000 per child after the first two children (-) Pension Premium Deduction (-) Special Deduction Insurance Premium : National Health Insurance, Employment Insurance Total amount, - Qualified Insurance(ex. automobile insurance) up to 1,000,000 - Insurance for the handicapped up to 1,000,000 Medical Expenses : Deductible Amount Medical Expenses-(Gross Wage & Salary Income 3%) - Taxpayer himself, the aged(65 years old or more) and the handicapped : No limit - Dependents: up to 7,000,000 Education Expenses: Taxpayer himself Total amount - Kindergarten, elementary, secondary, high school up to 3,000,000 per capita - University or College up to 9,000,000 per capita

36 36 제 1 편외국인상담사례 주택자금 : 한도 300 만원 (1+2), 1,000 만원 (1+2+3) 1 주택마련저축불입액의 40% 2 주택임차차입금원리금상환액의 40% 3 장기주택저당차입금이자상환액전액 ( 한도 1,000 만원 ) 만기 30 년이상의장기주택저당차입금이자비용의경우한도는 1,500 만원 기부금 표준공제 : 특별공제를신청하지않거나특별공제금액이 100 만원미만인경우 100 만원공제 (-) 기타소득공제 연금저축소득공제 : 연간저축불입액 ( 연 300만원한도 ) 퇴직연금소득공제- 부담금전액 ( 연금저축소득공제금액과합하여 300만원한도 ) 중소기업창업투자조합출자등공제 이후투자분 : 투자금액의 15%( 종합소득금액의 50% 한도 ) 이후투자분 : 투자금액의 10%( 종합소득금액의 50% 한도 ) 신용카드등사용금액소득공제 1 사용금액 = a. 신용카드 + 학원수강료지로납부금액 + 현금영수증 + b. 기명식선불카드 + 직불카드 2 공제가능금액 = [{1 - ( 총급여액 25%)} (a/1) 20%] + [{1 - ( 총급여액 25%)} (b/1) 25%] 3 공제한도 = 총급여액 20% 와연간 300만원중적은금액 우리사주조합출연금소득공제 : 당해연도출연금액과 400만원중적은금액 과세표준 ( ) 세율 (6 35%) 1,200만원이하 : 6% 1,200만원초과 ~ 4,600만원이하 : 72만원 + 1,200만원초과금액의 15% 4,600만원초과 ~ 8,800만원이하 : 582만원 + 4,600만원초과금액의 24% 8,800만원초과 : 1,590만원 + 8,800만원초과금액의 35% 산출세액 (-) 세액공제, 세액감면 결정세액 근로소득세액공제 : 한도 50 만원 - 산출세액 50 만원이하분 : 산출세액의 55% - 산출세액 50 만원초과분 : 275 천원 + 50 만원초과금액의 30% 납세조합공제 : 원천징수된근로소득에대한종합소득산출세액의 10% 주택자금차입금이자세액공제 : 주택자금차입금에대한당해연도이자상환액의 30% 정치자금기부금세액공제 : 정당에기부한정치자금 10 만원까지기부금액의 100/110 외국납부세액공제 : 국외원천소득에대해외국에납부했거나납부할세액 공제 = 산출세액 ( 국외원천소득 / 종합소득 ) (-) 기납부세액 납부세액또는환급세액

37 Part 1 FAQ's and NTS Answers 37 Expenses for Housing : limit is 3,000,000(1+2), 10,000,000(1+2+3) 1 Qualified savings for home purchase : 40% of deposit 2 Qualified debt repayment on home rental loans : 40% of principal repaid 3 Qualified interest payment on home mortgage loans : full amount (up to 10,000,000) up to 15,000,000 in case of home mortgage loans for 30 years or longer Qualified Donation Standard Deduction : if the total amount of Special Deduction is less than 1,000,000 annual standard deduction : 1,000,000 (-) Other Deduction Pension Savings Deduction : deposit amount (limit is 3,000,000 per annum) Retirement Pension Deduction - up to 3,000,000 per annum(including pension saving deduction amount) Investment Association Deduction - Investment on or after Jan. 1, 2004 : 15% of investment amount(limit is 50% of Income) - Investment on or after Jan. 1, 2007 : 10% of investment amount(limit is 50% of Income) Credit Card Usage Deduction 1 Usage Amount = a.credit Card + Tuition through Giro + Cash Receipt + b.prepaid Card + Debit Card 2 Deductible Amount = [{1 - (Gross Earnings 25%)} (a/1) 20%] + [{1 - (Gross Earnings 25%)} (b/1) 25%] 3 Deduction Limit = the lesser of (20% of Gross Earnings) or 3,000,000 Employee Stock Ownership Association Contribution Deduction deduction amount is the lesser of contribution amount or 4,000,000 Tax Base (Taxable Income) ( ) Tax Rate (6 35%) Up to 12,000,000 : 6% 12,000,000~46,000,000 : 720, % of the excess of 12,000,000 46,000,000~88,000,000 : 5,820, % of the excess of 46,000,000 Over 88,000,000 : 15,900, % of the excess of 88,000,000 Calculated Income Tax (-) Tax Credit and Exemption Tax Credit for Wage & Salary Income : limit is 500,000 - up to 500,000 : 55% of calculated income tax, over 500,000 : 275, % of over 500,000 Taxpayer Association Credit(TAC) : 10% of calculated income tax Qualified Home Mortgage Interest : 30% of interest paid Donation for political fund : credit granted by 100/110 (if the AMT is less than 100,000) Foreign Tax Credit : foreign income tax amount paid or payable in a foreign country Credit = calculated income tax (foreign source income / gross income) Final Tax Liability (-) Pre-paid Tax Payable/Refundable Tax

38 38 제 1 편외국인상담사례 4 근로소득의정의 근로소득이란무엇인가요? 근로소득이란명칭여하에불구하고근로를제공하고지급받는모든대가입니다. 국내에서거주자나비거주자에게다음중어느하나에해당하는소득을지급하는자는그거주자나비거주자에대한소득세를원천징수하여야합니다. - 근로의제공으로인하여받는봉급 급료 보수 임금 상여 수당과이와유사한성질의급여 - 법인의주주총회 사원총회또는이에준하는의결기관의결의에의하여상여로받는소득 - 법인세법에의하여상여로처분된금액 - 퇴직으로인하여받는소득으로서퇴직소득에속하지아니하는소득 다만, 아래소득은원천징수에서제외됩니다. - 외국기관또는우리나라에주둔하는국제연합군 ( 미군은제외 ) 으로부터받는근로소득 - 국외에있는비거주자또는외국법인 ( 국내지점또는국내영업소는제외 ) 으로부터받는근로소득. 다만, 소득세법제120조제1항및제2항에따른비거주자의국내사업장과법인세법제94조제1항및제2항에따른외국법인의국내사업장의국내원천소득금액을계산할때필요경비또는손금으로계상되는소득은제외. 관련법규 소득세법제 20 조제 1 항 [ 근로소득 ] 소득세법제 127 조 [ 원천징수의무 ]

39 Part 1 FAQ's and NTS Answers 39 4 Wage and Salary Income: Definition How is Wage and Salary Income defined in a tax context? An employee s wage and salary income refers to all types of payments received for personal services rendered as an employee in Korea. Any person who pays any of the followings to a resident or non-resident in Korea shall collect the income tax at source from such resident or non-resident. - wage, salary, remuneration, allowance, bonus, and any other allowance of a similar nature received in return for services - bonus income received through the resolution passed by the general meeting of the stockholders, partners or a similar deliberative organ of the corporation. - amount treated as bonus under the Corporation Tax Law - income, other than retirement income, received due to retirement However, the followings shall be excluded from withholding. - wages and salaries received from a foreign organization or the United Nations Forces(excluding the United States Armed Forces) stationed in Korea - wages and salaries received from a nonresident or foreign corporation located overseas (excluding its branch or business office in Korea) * In calculating the domestic source income amount accruing from (1) any place of business in Korea of a non-resident as prescribed in Article and of the Income Tax Act and (2) any place of business in Korea of a foreign corporation as prescribed in Article 94-1 and 94-2 of the Corporate Tax Act, the amount which is appropriated as necessary expenses or losses shall be excluded. Related Laws Article 20(1) of Income Tax Act [Wage and Salary Income] Article 127 of Income Tax Act [Liability for withholding]

40 40 제 1 편외국인상담사례 5 근로소득자와연말정산 외국인근로자입니다. 매달회사에서원천징수를하고있는데, 이것으로소득세납세의무가끝나는건가요? 또, 연말정산은무엇인가요? 근로자의고용주는매월근로자의소득세를근로소득에대한간이세액표에의해원천징수하여관할세무서에납부하여야합니다. 그리고다음연도 2월분의급여를지급하는때연말정산을하고 2월말일까지 근로소득원천징수영수증 을교부해야합니다.( 근로자가퇴직하는경우에는퇴직하는달의근로소득을지급하는때연말정산하고퇴직일이속하는달의다음달말일까지 근로소득원천징수영수증 교부 ) 이경우이미원천징수된소득세와결정세액을비교하여전자가후자보다 큰경우에는고용주 ( 원천징수의무자 ) 는초과액을환급하여야하고후자가 전자보다큰경우에는근로자는소득세를추가로납부하여야합니다. 상기와같은절차를 연말정산 이라고하며이와관련한추가납부세액 또는환급세액에대해서는고용주에게문의하시기바랍니다. 관련법규 소득세법제127조 [ 원천징수의무 ] 소득세법제137조 [ 근로소득세액의연말정산 ] 소득세법제143조 [ 근로소득에대한원천징수영수증의교부 ]

41 Part 1 FAQ's and NTS Answers 41 5 Wage&Salary income earners and Year-end Tax Settlement My income taxes are withheld from my monthly pay. Does this settle and finalize my Korean income tax liabilities? What is the year-end tax settlement? At each month that you are paid, your employer must withhold and pay income taxes at an amount as shown on the Simplified Tax Withholding Table ( Help Desk Quick Viewer Service My withhholding income tax calculator) at the district tax office. The year-end tax settlement should be completed by the withholding agent by the time of your salary for February is paid. Once the year-end tax settlement is completed, the withholding agent should issue a "Receipt for Wage and Salary Income Tax Withholding" by the end of February. If you retire during the year, the year-end tax settlement should be finalized in the month that you receive your final payment while the withholding agent should issue the Receipt for Wage and Salary Income Tax Withholding in the following month of the month in which you retire. When a greater amount was withheld than what you owe (which is your final tax liability ), your employer ( withholding agent ) must refund the difference to you. Conversely, if it turns out that a lesser amount had been withheld, then additional withholding will be made to cover the difference. This whole process is "the year-end tax settlement". Please check with your employer about your tax payable/refund. Related Laws Article 127 of Income Tax Act [Liability for Withholding] Article 137 of Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income] Article 143 of Income Tax Act [Delivery of Receipt for Wage and Salary Income Tax Withholding ]

42 42 제 1 편외국인상담사례 6 근로소득자의소득세신고방법 연말정산을하지못했는데소득세신고를어떻게해야하나요? 근로소득만있는자는회사에서연말정산을하기때문에별도로종합소득 세를신고할필요가없습니다. 다만, 근로소득만있는사람으로연말정산을하지못하였거나, 이중근로소득에대한합산누락, 소득공제 특별공제등누락한경우에는근로자본인이소득세확정신고기간인 5월 1일부터 5월 31일까지증빙및관련서류를첨부하여주소지관할세무서장에게신고하면됩니다. 관련법규 소득세법제 73 조 [ 과세표준확정신고의예외 ]

43 Part 1 FAQ's and NTS Answers 43 6 Income Tax Filing of Wage & Salary Income earners I have missed the year-end tax settlement. How can I file my income tax return? If your income source is only from salary, you do not need to file your income tax return for your withholding agent does so. However, if you missed the year-end tax settlement, provided that your income source is only from salary, or if you missed income deduction, special deduction, or summing up of your income from two different companies in the same calendar year, then you can finalize your income tax in May of the following year by submitting documentary evidence to the competent district tax office. Related Laws Article 73 of Income Tax Act [Exception to Final Return on tax base]

44 44 제 1 편외국인상담사례 7 근로소득자와 4 대보험 4대보험이란말을들었는데, 근로자가직접가입하는건가요? 사업장에서가입해주는건가요? 학원강사도보험가입대상인가요? 외국인이고용계약에따라근로자에해당하는경우고용주는외국근로자를위해 4대보험에가입할의무가있습니다. 4 대보험자료요약 (2010 년기준 ) 구분가입대상기준금액보험료율 사업장가입시부담율 고용주 근로자 제외대상 국민연금 9.0% 4.5% 4.5% 1월미만고용건강보험사업장, 총급여 5.33% 2.665% 2.665% 일용근로자 1월 80시간개인 ( 비과세제외 ) 장기요양보험건강보험료건강보험료건강보험료미만근로자 (2008.7월신설 ) 6.55% 3.275% 3.275% 1.15%~ 0.7%~ 1주근로시간 60시간고용보험 0.45% 임금총액 1.75% 1.3% 미만근로자사업장 ( 비과세포함 ) 산재보험업종별다름 - 매월급여에서공제되는금액에는세금이외에상기국민연금, 건강보험등이포함될수있습니다. 이와관련된담당기관및연락처는아래와같습니다. 국민연금관리공단 : 대표전화 ( , 1355) 국민건강보험공단 : 대표전화 ( 내선 7) 노동부종합상담센터 ( 고용보험 ) : 대표전화 (1350) 근로복지공단 ( 산재보험 ) : 대표전화 ( ) 4 대사회보험포털서비스 (4 대보험 ) :

45 Part 1 FAQ's and NTS Answers 45 7 Wage & Salary Income Earners and Four Social Insurance Programs Should an employee himself/herself get four Social Insurance Programs or should the employer have employees insured? Is a teacher at a private educational institution also subject to the insurance programs? If you are deemed an employee by the employment contract, your employer is obliged to have you insured for Four Social Insurance Programs. Summary of Four Social Insurance Programs(Tax Year 2010) Program National Pension Health Insurance Long-term Care Insurance (Newly introduced in July 2008) Employment Insurance Industrial Accident Insurance Imposition unit Business/ individual Business Definition of Income Earned income excluding non-taxable income Total payroll amount inclusing non-taxable income Premium Rate Premium burden in case of workplace-based insurance Employer Employee 9.0% 4.5% 4.5% 5.33% 2.665% 2.665% Health insurance amount 6.55% 1.15%~ 1.75% Health insurance amount 3.275% 0.7%~ 1.3% Health insurance amount 3.275% 0.45% To be determined for each business type Exception Daily workers whose working period is less than a month and workers working less than 80 hours per month Workers working less than 60 hours per week - Your income tax as well as these insurance premium above are deducted from your salary. For your information on the programs, please contact the followings; National Pension Service : Tel: , 1355 National Health Insurance Corporation : Tel: Int. 7 Ministry of Labor Call Center(Employment Insurance) : Tel: 1350 Korea Workers' Compensation & Welfare Service(Industrial Accident Insurance) : Tel: Social Insurance Information System(Four Social Insurance Programs) :

46 46 제 1 편외국인상담사례 8 조기출국또는이중근로하는외국인근로자의연말정산 영어교사로 1 년고용계약을맺고한국에서 4 개월째살고있는외국인입니다. 입국한지 1 년이경과하기전에출국하거나연도중직장을옮기는경우연말정산은어떻게하는지요? 원천징수의무자 ( 고용주 ) 는근로자의퇴직하는달의급여지급시연말정산을해야하고, 근로자가중도에퇴직하는경우그퇴직일이속하는달의급여의지급일이속하는달의다음달말일까지 근로소득원천징수영수증 을교부하여야합니다. 근로소득만있는거주자는상기연말정산으로소득세납세의무가종결됩니다. 반면, 당해연도중도에퇴직한근로소득자가다른근무지에새로취직한경우에는현재근무지의원천징수의무자가당해근로자로부터전근무지의 근로소득원천징수영수증 과 소득자별근로소득원천징수부 의사본을제출받아전근무지의근로소득을합계한금액에의하여연말정산을해야합니다. 이를이행하지않을시소득공제등이중복적용되어차후가산세등의부담이발생할수있습니다. 관련법규 소득세법제137조 [ 근로소득세액의연말정산 ] 소득세법제138조 [ 재취직자에대한근로소득세액의연말정산 ] 소득세법시행령제197조 [ 재취직자에대한근로소득세액의연말정산 ]

47 Part 1 FAQ's and NTS Answers 47 8 Employees who depart Korea permanently or move to another job in the same year I ve been working here as an ESL teacher for 4 months under a one-year employment contract. However, for personal reasons, I ll be departing Korea way before the end of my one-year contract period. In this case, do I still need to make tax adjustments through year-end tax settlement? In your situation, your employer ( withholding agent ) is required to make adjustments to your tax withholding through year-end tax settlement in the month that you receive your final payment. Also when shifting jobs in the middle of the tax year, Receipt for Wage and Salary Income Tax Withholding. must be delivered to you by your employer ( withholding agent ) until the last day of the month following the month that your last paycheck is issued. If you have wage and salary income only, your income tax liability will be settled through the year-end settlement by your withholding agent. However, if you obtained a new employment after retiring during the same year, you must submit a Receipt for Wage and Salary Income Tax Withholding and a copy of Record of Taxpayer s Wage and Salary Income Tax Withholding of your previous employment to the withholding agent of the new workplace. Then, your current withholding agent, in order to conduct the year-end tax settlement, must combine the wage and salary income from the former workplace with the current one. If not, you may be liable for penalty tax for double application of tax deduction. Related Laws Article 137 of Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income] Article 138 of Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income] Article 197 of Enforcement Decree of the Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income of Reemployed Person]

48 48 제 1 편외국인상담사례 9 근로소득세계산절차 외국인근로자입니다. 근로소득에대한세금을계산하는절차를설명해주세요. 거주자 비거주자여부에관계없이근로소득에대한과세방법은동일합니 다. 다만, 일부소득공제및세액공제항목에있어차이가납니다. 먼저 1년동안받은 근로소득 에서 비과세소득 을차감하여 총급여액 을구합니다. 그리고 총급여액 에서 근로소득공제 금액을차감하여 근로소득금액 을계산합니다 ( 근로소득공제금액은 근로소득자의연말정산흐름도 p 34 참조 ). 근로소득금액에서 1 인적공제, 2 연금보험료공제, 3 특별공제, 4 기타소득공제금액을차감한후과세표준을구합니다. 비거주자 인외국인근로자는 인적공제중비거주자본인에대한기본공제및추가공제 와 연금보험료공제 만을받을수있습니다. 마지막으로과세표준에기본세율을적용하여산출세액을구한후근로소득 세액공제금액과이미원천징수된소득세를차감하여최종납부세액을계산 합니다.( 다음페이지계속 )

49 Part 1 FAQ's and NTS Answers 49 9 Calculating Taxes on Income from Employment I am a foreign worker. How do I calculate my income taxes on wages and salaries? Wage and salary income is taxed the same way for both residents and non-residents, the only difference being in the availability of certain deductions and credits. Tax calculation starts by figuring your total income from employment, which is the sum of your gross earnings and non-taxable income for a given tax year. First, subtract non-taxable income from your total income from employment to derive your gross earnings. Then, subtract the amount available for deduction for wage and salary income, to derive the adjusted wage and salary income. (For more information on deduction for wage and salary income, refer to Overview of Year-end Tax Settlement for Wage and Salary Income in page 35.) Your tax base (or taxable income) is your adjusted wage and salary income less 1 personal deductions, 2 pension premium deduction, 3 special deductions, and 4 other deductions. Please note that if you are a non-resident worker, only the following deductions will be available to you: 1) Basic and additional deductions for the non-resident taxpayer him/herself, under personal deductions 2) Pension premium deduction Then take your tax base and multiply it by the applicable tax rate to compute your calculated income tax. From there, take off the amount allowable for wage and salary income tax credit and the amount of the personal income tax that has been withheld from you. The remaining amount is the taxes payable.(see next page)

50 50 제 1 편외국인상담사례 외국인근로자는연말정산또는종합소득세신고시외국인근로자단일세율적용신청서를제출하여과세특례를적용받을수있습니다.( 사례 36번참조 ) - 근로소득에 15%( 단일세율 ) 을곱하여세액을계산 일까지지급받는소득에대하여위의특례적용가능함. 관련법규 소득세법제47조 [ 근로소득공제 ] 소득세법제122조 [ 비거주자종합과세시과세표준과세액의계산 ] 조세특례제한법제18조의 2 [ 외국인근로자에대한과세특례 ]

51 Part 1 FAQ's and NTS Answers 51 Foreign workers can also benefit from special tax incentives on their wage and salary income by filing an application to qualify for a 15% flat rate at the time of year-end tax settlement or global tax return filing. - Separate taxation on wage and salary income by multiplying such income by a 15% flat rate. Applicable to wage and salary income received before and until Dec (For more information on Special Tax Incentives for Foreign Workers, please refer to Question 36) Related Laws Article 47 of Income Tax Act [Deduction for Wage and Salary Income] Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident] Article 18-2 of Tax Incentive and Limitation Law [Special Cases of Taxation for Foreign Workers]

52 52 제 1 편외국인상담사례 10 국외소득에대한납세방법 외국에있는회사에서받는월급도세금을내야하나요? 낸다면어떤방법으로내야하나요? 국외에있는외국인또는외국법인으로부터받는급여는원천징수에서 제외되나, 이에대하여도세금을내야합니다.( 대상소득은사례 4 번참조 ) 이에해당하는소득의경우소득을지급하는자가국내에있지않기때문에근로자본인이스스로납세의무를이행해야합니다. 해당납세자가납세조합에가입하지않은경우에는다음해 5월에종합소득세신고를하여야합니다. 납세조합에가입하면납세조합이매월소득세를원천징수하여다음달 10일까지관할세무서에납부하며, 세액의 10% 에상당하는금액을공제받을수있습니다. 납세조합연락처는제 3 편참고자료 2 번을참고하시기바랍니다. 관련법규 소득세법제 3 조 [ 과세소득의범위 ] 소득세법제 150 조 [ 납세조합의징수의무 ]

53 Part 1 FAQ's and NTS Answers Taxation on Foreign-source Income Am I liable to tax on the wage I receive from my company outside of Korea? If so, what are my tax liabilities? Wages and salaries received from a foreign person or foreign corporation outside Korea are exempt from monthly withholding (Refer to Question 4 for details). If you fall under this category, you are required to fulfill your own tax obligations since the payer of your income is outside Korea. In this case, you are required to declare this income annually and pay the taxes thereon by May 31 of the year following the tax year. Alternatively, you may join a taxpayer s association which will withhold and pay your income taxes on a monthly basis to the appropriate tax authorities by the 10th day of the following month. Members of a taxpayers association are allowed a 10% tax credit. Refer to the Taxpayers Association in Appendix 3 for the contact number of your taxpayers association. Related Laws Article 3 of Income Tax Act [Scope of Taxable Income] Article 150 of Income Tax Act [Liability of Tax Association for Collection of Taxes]

54 54 제 1 편외국인상담사례 11 매월급여상공제액 한국에온지 1 년이넘었습니다. 학원에서영어를가르치며월 2 백만원을벌고있는데매달 7% 인 14 만원을원천징수합니다. 제가알기로는매월 2% ~3% 정도원천징수되는것으로알고있는데정확히어떻게된건지알고싶습니다. 귀하가학원과고용관계없이독립적으로영어를가르치는경우에는강의대가는 사업소득 에해당하며, 사업소득의지급자 ( 학원 ) 가매월지급액의 3.3%( 지방소득세포함 ) 를원천징수하고강사는다음연도 5월에소득세확정신고를해야합니다. 반면, 귀하가학원에고용되어있는경우강의대가는 근로소득 에해당하며, 고용주 ( 학원 ) 가매월간이세액표에의하여원천징수하여야합니다. 2010년 8월기준월급여액 2,000,000원에 ( 공제대상가족수본인포함 1명기준 ) 대한소득세 ( 지방소득세포함 ) 원천징수세액은 24,790원입니다. 이는, 국세청영문홈페이지를통해확인하실수있습니다. ( Desk->Quick Viewer Service->My withholding Income Tax Calculator) 하지만, 매월급여에서공제되는금액에는세금이외에국민연금및사회보험료불입액등이포함되어있습니다. 국민연금및사회보험료공제와관련해서는사례 7을참조하시기바랍니다. 관련법규 소득세법제129조 [ 원천징수세율 ] 소득세법제134조 [ 근로소득에대한원천징수의방법 ] 소득세법제144조 [ 사업소득에대한원천징수의방법과원천징수영수증의교부 ]

55 Part 1 FAQ's and NTS Answers Taxes Withheld Monthly from Salary by Employer I've been in Korea for over a year. I earn 2,000,000 a month teaching English at a hakwon and am being withheld at a rate of 7%, or 140,000, from my pay each month. My understanding is that only 2-3% should be withheld from my pay. Please provide some clarification. If you teach English as an independent contractor and are not under any employment agreement with the income payer("hakwon"), then the compensation you receive for teaching is classified as business income. In this case, hakwon is required to withhold an amount equivalent to 3.3%(resident tax included) of your monthly pay from you each month, and you must make a final declaration of your income tax in May of the following year. If you have an employment contract with the hakwon, then your compensation is categorized under Wage and salary income, for which your employer (hakwon) is subject to the liability of monthly withholding at an amount based on the Simplified Tax Table. As of August 2010, the amount subject to income tax (residence surtax included) withholding on 2,000,000 in salary (1 Deductible persons including taxpayer) is 24,790. You may check this through NTS English website ( Help Desk Quick Viewer Service My withholding Income Tax Calculator) Please keep in mind premiums for National Pension and Social Insurance are also deducted from your monthly salary. Please refer to case 7 regarding National Pension and Social Insurance Premium Deduction. Related Laws Article 129 of Income Tax Act Withholding Tax Rates Article 134 of Income Tax Act [Method of Withholding on Income] Article 144 of Income Tax Act Withholding of Business Income and Delivery of Receipt for Wage and Salary Income Tax Withholding

56 56 제 1 편외국인상담사례 12 근로소득과세상거주자와비거주자의차이 한국법인에서 3 개월째근무중인외국인근로자입니다. 최근에회사에서연말정산시세금공제를위한신청서를작성하라고합니다. 혹시외국인근로소득에대해차별적인것이있습니까? 납세의무와관련하여, 거주자는국내 외모든소득에대하여소득세납세의무를부담하지만, 비거주자는국내원천소득에대하여만납세의무를부담합니다. 그리고비거주자의국내원천소득에대하여도국내사업장의유무에따라종합과세와분리과세가결정됩니다. 국내사업장이없는비거주자의국내원천근로소득은분리과세됩니다.( 구체적인과세방법은표 2, 3 자료참조 ) 근로소득과관련하여거주자와비거주자에대하여동일한방법에의하여과세표준과소득세를계산합니다. 다만, 비거주자는 비거주자본인에대한기본공제와추가공제 ( 예 : 본인이장애인인경우장애인공제를받을수있음 ) 만을받을수있고, 연금보험료공제는받을수있지만, 특별공제및그밖의소득공제 ( 예 : 신용카드소득공제 ) 는받을수없습니다. 관련법규 소득세법제 121 조 [ 비거주자에대한과세방법 ] 소득세법제 122 조 [ 비거주자종합과세의과세표준과세액의계산 ]

57 Part 1 FAQ's and NTS Answers Difference in Tax Treatment of Wages & Salaries Between Resident and Non-resident I ve been working with a Korean company for three months. Recently, the company has asked me to fill out an application for tax allowances for the year-end tax settlement. I d like to find out if there are any differences in the tax treatment of a foreign worker s income. A resident is liable to income tax on items of income derived from sources both within and outside Korea. On the other hand, a non-resident is liable to income tax only on items of income derived from sources within Korea. A non-resident is subject to either global taxation or separate taxation, depending on the existence of a domestic place of business. A non-resident without a domestic place of business will be taxed separately. (Please refer to the Table 2 and 3 for more details on the specific method of taxation.) Most of the provisions concerning the tax base and tax amount of residents shall also apply to a non-resident who has earned wage and salary income in Korea. However, deductions non-residents can apply for are only limited to basic deduction and additional deduction for the non-resident himself/herself (ex. If the non-resident is handicapped, he/she can apply for deduction for the handicapped.), and pension premium deduction. Special deductions and other deductions such as deductions for credit card usage are not applicable to non-residents. Related Laws Article 121 of Income Tax Act [Method of Taxation on Non-resident] Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident]

58 58 제 1 편외국인상담사례 13 인적공제 회사에다니고있는외국인근로자입니다. 외국에계시는부모님도부양가족공제를 받을수있나요? 거주자의경우인적공제대상자의범위는다음과같습니다. 인적공제 공제구분공제금액 ( 원 ) 요건본인 - 기본배우자 1,500,000 동거여부불문소득금액공제부양가족동거원칙 100만원이하경로우대 1,000,000 장애인 2,000,000 영문홈페이지추가부녀자 500,000 자료실 출간물 소득세신고공제자녀양육비 1,000,000 안내책자 출생 입양자 2,000,000 Tax base&deduction 참조다자녀 500,000 ~ 외국인거주자로서대한민국내외국국적배우자또는직계비속이있는경우는출입국관리사무소 ( 출장소포함 ) 에서부양가족의동의서제출후에외국인등록사실증명을발급받을수있고, 한국국적의배우자인경우에는한국국적의배우자가시 군 구청에서혼인관계증명서를발급받아증빙으로제출하실수있습니다. 본국에공제대상배우자가있는경우에도배우자임을증명할수있는서류와소득유무를증명할수있는서류를제출시공제가능합니다. 부양가족공제는근로자와생계를같이하는부양가족으로만 20세이하의직계비속, 만 20세미만의형제자매, 만60세이상의직계존속의연간소득금액합계액이 100만원이하인경우를대상으로합니다. - 동거가원칙이나직계비속, 입양자는동거여부를불문합니다.( 다음페이지계속 )

59 Part 1 FAQ's and NTS Answers Personal Deductions I am a foreigner working for a Korean company. My parents live back home in my home country. Can I receive tax allowance for my parents who live outside Korea? For residents, they are eligible for personal deductions as specified below. Classification Amount(won) Qualification Taxpayer - Basic Regardless of Spouse 1,500,000 Income amount of Deduction cohabitation one mil. or less Dependents Cohabitation Personal The aged 1,000,000 Refer to Tax base&deduction in The handicapped 2,000,000 Deduction Additional Qualified Female the NTS Eng. website Deduction Taxpayer 500,000 Resources Publication Individ linear descendant 1,000,000 ual Income Tax and Benefit newborn adoptee 2,000,000 Multiple children 500,000~ Guide for Foreigners 2010" A foreign non-resident who has a spouse or linear descendants with foreign nationality living in Korea can get a certificate of foreign registration once he/she submits an agreement of dependent family members to the Immigration Office. If his/her spouse has a Korean nationality, the spouse can submit a certificate of marriage issued by a city/district office as a documentary evidence. If the foreign non-resident has the spouse living in his/her home country, he/she can also apply for deduction for the spouse only with a documentary evidence which shows the relation and the spouse's income. Deduction for dependents includes persons supported by the taxpayer and whose annual income does not exceed 1,000,000. Such dependant may be one of the following: a lineal descendent or a brother/sister who is not older than 20 years of age; or 60 and older lineal ascendant. - In principle, family member should live together, but you can still get deduction for linear descendants and adoptees regardless of cohabitation. (See next page)

60 60 제 1 편외국인상담사례 - 직계존속은주거형편상별거자를포함하며가족관계증명서류, 생활비송금내역을통해실제부양사실확인시공제가능합니다. - 거주자또는동거가족이취학, 질병의요양, 근무상또는사업상의형편으로본래의주소또는거소를일시퇴거한경우에도생계를같이하는것으로봅니다. 공제대상적격의판단은당해연도의과세기간종료일현재의상황에의합니다. 관련법규 소득세법제50조 [ 기본공제 ] 소득세법제51조 [ 추가공제 ] 소득세법제51조의 2 [ 다자녀추가공제등 ] 소득세법제53조 [ 생계를같이하는부양가족의범위와그판정시기 ]

61 Part 1 FAQ's and NTS Answers 61 - Deduction for linear descendants can be applicable regardless of cohabitation if the taxpayer can prove that he/she supports the linear descendants with documentary evidences such as a proof of the family relation and remittance records of living expenses. - A person who has temporarily left the taxpayer s domicile or residence for reasons of schooling, medical treatment, work, or business may still be entitled to this deduction. The determination of eligibility shall be made based on the existing conditions at the closing date of the tax period concerned. Related Laws Article 50 of Income Tax Act [Basic Deduction] Article 51 of Income Tax Act [Additional Deduction] Article 51-2 of Income Tax Act [Additional Deduction for Persons with Many Children, etc] Article 53 of Income Tax Act [Scope of Dependents Living Together and Time of Determination Thereof]

62 62 제 1 편외국인상담사례 14 교육비공제 혼자한국에들어와회사에서일하고있고, 가족들은전부본국에있습니다. 초등학생인아들을위하여국외의사설교육기관에지출한비용도교육비공제가가능한자요? 근로자가 비거주자 에해당하는경우에는교육비공제등특별공제를받을 수없습니다. 근로자가 거주자 에해당하는경우에는근로자가기본공제대상자를위하여국내에있는유치원이나학교등에지급한수업료, 입학금, 보육비용, 수강료등의합계액을일정금액한도내에서공제받을수있습니다. 배우자나부양가족의 대학원 교육비는공제대상이아닙니다. 또한기본공제대상자가일정한요건을갖춘유학에대해서는우리나라의유치원이나학교에해당하는국외교육기관에지급한교육비도공제받을수있습니다. 질의하신바와같이국외에있는사설교육기관에지출한교육비는공제 대상이아닙니다.

63 Part 1 FAQ's and NTS Answers Deductions for Education Expenses I'm in Korea for work and the rest of my family live in my home country. Is it possible for me to get a deduction for the fees I pay for my elementary school son's private education back home? Deductibility differs depending on your resident status. If you are a non-resident employee, special deductions, such as deductions for education expenses, are not available to you. If you are a resident employee, you are entitled to the benefits of special deductions within certain limitations. Deductible education expenses, paid to kindergartens, schools and other qualifying educational institutions within Korea, include school entrance fees, tuition, and child care fees for eligible persons for basic deduction. However, deduction will not apply for the graduate school expenses paid for the spouse or dependants. In addition, there is a deduction for education expenses paid to an educational institution outside Korea that is equivalent to a kindergarten or school in Korea which you can take for dependents engaged in certain qualifying overseas studies. In your case, education expense deduction will not be available since your son s education fees were paid to a private educational institution outside Korea.

64 64 제 1 편외국인상담사례 < 참고 > 교육비공제를받고자하는자는그교육비지출사실을입증할수있는교육비납입증명서등을원천징수의무자등에게제출하여야합니다. 교육비공제금액및한도는다음과같습니다. 1) 근로자본인 : 학생인당해근로자를위하여지급한수업료전액 ( 대학원학비및직업능력개발을위해본인이부담한수강료포함 ) 2) 유치원아 : 1인당연 3백만원 3) 초 중 고등학생 : 1인당연 3백만원 4) 대학생 : 1인당연 9백만원 관련법규 소득세법제 52 조 [ 특별공제 ]

65 Part 1 FAQ's and NTS Answers 65 <Tax Tips> For eligible persons, they will need to submit supporting documents to their withholding agent in order to receive this deduction. There is a limited amount as to how much of such education expenses can be deducted per year. Limitation for deductible education expenses: ⅰ) Employee himself(herself) : No limitation - Tuition for graduate school and course fee for vocational training facilities are also included in the deductible educational expenses. ⅱ) Kindergarten : 3,000,000 per capita ⅲ) Elementary School, Middle & High School : 3,000,000 per capita ⅳ) University & College : 9,000,000 per capita Related Laws Article 52 of Income Tax Act [Special Deduction]

66 66 제 1 편외국인상담사례 15 기부금공제 외국의자선단체에지급한기부금도공제가되나요? 비거주자 는기부금공제를받을수없습니다. 거주자 에해당하는경우국가나지방자치단체등에등록되거나한국의관련법령에규정된일정한요건을충족하는자선기관에지급한기부금에대하여소득공제를받을수있습니다. 기부금공제를받기위해서는기부처에서발행한기부금영수증원본 ( 사본은인정되지않음 ) 을기부금명세서에첨부하여원천징수의무자에게제출해야합니다. 질의하신외국의자선단체는국내세법에서인정하는단체가아니므로기부금공제를받을수없습니다. 다만, 해외의천재 지변등으로생긴이재민을위한구호금품을해외단체에직접기부하고동단체로부터기부금영수증을수령하는경우동기부금은당해소득금액계산에있어서손금산입할수있습니다.( 법인 -3633, ) 공제대상기부금은다음과같습니다. 1 전액공제기부금 : 근로자가당해연도에지급한다음의기부금합계액을 근로소득금액한도내에서공제.( 다음페이지계속 )

67 Part 1 FAQ's and NTS Answers Deductions for Charitable Donations Can I get a deduction for the donations I made to charitable organizations located in another country? If you are a non-resident, you are not entitled to receive a deduction for charitable donations. If you are a resident, you are entitled to a deduction for the amount donated to a charitable organization registered with the state/local government or a charitable organization meeting the requirements stipulated in relevant Korean laws. To receive the deduction, you will need to attach the original donation receipt issued by the charitable organization (copies are not accepted as valid) to the Statement of Charitable Donations and submit the documents to your withholding agent. Charitable organizations located outside Korea do not meet the deductibility requirements under the Korean law. Therefore, in your specific situation, a deduction is not available for the donation you have made. However, when you donate relief goods to victims of natural disasters outside Korea and receive donation receipts from a foreign relief organization, the donated amount is deductible from the income calculation. (Corp.-3633, Nov. 26, 2008) The following outlines the types of charitable donations that are deductible under the Korean law: Qualified charitable donations include amounts disbursed in Korea for the following purposes: 1 No limit deduction : Amount up to 100% of adjusted wage & salary income(see next page)

68 68 제 1 편외국인상담사례 - 국가또는지방자치단체에무상으로기증하는금품의가액 - 국방헌금과위문금품 - 사회복지사업법에의한사회복지시설중무료또는실비로이용할수있는사회복지시설에기부한금품의가액 - 천재 지변으로생긴이재민을위한구호금품 - 특별재난지역의복구를위하여자원봉사한경우그자원봉사용역의가액 - 사립학교법에따른사립학교, 기능대학법에따른기능대학, 서울대학교병원설치법에따른서울대학교병원, 산학협력단등에시설비 교육비 장학금또는연구비로지출하는기부금 2 특례기부금 ( 공제한도 : ( 근로소득금액 - 전액공제기부금 ) 50%) - 조세특례제한법제73조제1항각호에해당하는기부금 ( 예 : 독립기념관법에의하여설립된독립기념관에지출하는기부금 ) 3 우리사주조합기부금 ( 공제한도 : ( 근로소득금액 - 전액공제기부금 - 특례기부금 ) 30%) - 우리사주조합에지출하는기부금 4 지정기부금 (15% 한도, 단, 종교단체는 10%) - 소득세법시행령제80조제1항에해당하는기부금 ( 예 : 사회 복지 문화 예술 교육 종교 자선등공익성기부금 ) 관련법규 소득세법제 34 조 [ 기부금의필요경비불산입 ] 소득세법제 52 조 [ 특별공제 ]

69 Part 1 FAQ's and NTS Answers 69 - Donations to the Korean government or local autonomous government bodies - Donations for national defense purposes - Donations to welfare facilities installed under the Social Services Act, which are available for public use free of charges or at actual cost. - Donations in relief goods and funds delivered to victims of natural disasters. - Consideration for the voluntary support served in the Special Disaster Area - Donations made to cover costs required for facilities, education, scholarship or research at private schools under the Private School Act, polytechnic colleges under the Polytechnic College Act, hospitals attached to Seoul National Universities, and Industry and Academy Collaboration Foundation. 2 50% limit deduction: Amount up to 50% (adjusted wage and salary income minus 1) - Other charitable donations as listed in Article 73 (1) of Tax Incentive and Limitation Law (e.g., Charitable donations contributed to the Independence Hall, constructed under the Independence Hall Act) 3 30% limit deduction: Amount up to a maximum of 30% of adjusted wage and salary income Funds donated to the Employee Stock Ownership Association 4 15% limit deduction, but for a religious group, 10% limit deduction - Donations prescribed in Article 80 (1) of the Enforcement Decree of the Income Tax Act (e.g., donations for the purpose of public use such as donation in the interest of society, welfare, culture, art, education, religion, charitable acts, etc.) Related Laws Article 34 of Income Tax Act [Non-deductibility of Contribution as Necessary Expenses] Article 52 of Income Tax Act [Special Deduction]

70 70 제 1 편외국인상담사례 16 현금영수증홈페이지회원가입 현금영수증사용금액소득공제를받을수있는휴대폰번호를등록하고싶습니다. 절차가어떻게되나요? 현금영수증사용금액소득공제를받으려면, 현금영수증홈페이지 ( 한글로만제공됨 ) 에서회원으로가입하고사용번호 ( 현금영수증전용카드번호, 핸드폰번호, 신용카드번호 ) 를등록하셔야합니다. 외국인 ( 재외국민포함 ) 이국세청에세금신고 납부또는증명원을 1회라도발급한이력이있다면즉시회원가입이가능하지만 정보를잘못입력하였습니다. 다시입력하여주십시오. 라는메세지가나타난다면본인의외국인등록번호가국세청납세자관리시스템에등록되어있지않았음을의미합니다. 이경우에는주소지 ( 거소지 ) 관할세무서를방문하여현금영수증담당자에게외국인등록증을제시하시면납세자등록및현금영수증전용카드발급이가능합니다. 납세자등록을하고나서 1~2일이경과하면현금영수증홈페이지에서회원가입을할수있습니다. 회원가입후 카드 핸드폰번호변경 화면에서사용번호를입력하면추후이를이용하여현금영수증을발급받을수있습니다. 이후상품이나재화구입시현금영수증전용카드나입력된번호를통해결제하면자동으로사용내역이집계되며연말정산시별도서류제출없이 연간사용금액확인 에서조회되는공제대상금액합계만 신용카드등소득공제신청서 에기재하여소득공제신청가능합니다.

71 Part 1 FAQ's and NTS Answers Registering for Cash Receipt System How do I register my mobile phone number to receive the tax deduction on cash purchases? In order to receive income deduction for cash receipt-issued spendings, you must first create a member account and enter usage number(s)(cash receipt card number, cellphone number or credit card number) at the Cash Receipt website ( available in Korean language only). If a foreigner (including overseas residents) has filed or made a tax payment to the NTS, or the NTS has issued the foreigner with any certificate, then he/she can instantly make a member account. However, if you encounter a message saying, That is not a valid number. Please check and try again, it means that your foreign registration number is not registered in our taxpayer management system. When that happens, you can register as a taxpayer and obtain a cash receipt card at a tax office that has jurisdiction over your domicile by presenting your foreign registration card to the person in charge of Cash Receipts. You can create a member account at the Cash Receipt website one or two days after taxpayer registration. Then enter your Cash Receipt card number, cellphone number, or credit card number under Change Card and Phone Number to begin collecting Cash Receipts under your account. Once you are registered in the cash receipt system, your purchases with the cash receipt card or numbers you have entered are automatically accumulated in the system. Later, when you conduct the year-end tax settlement, you can apply for deductions for credit cards, etc. usage just by entering the amount which is reviewed as the "Usage Amount in the Year" in the system.

72 72 제 1 편외국인상담사례 17 현금영수증사용금액소득공제 물건을살때신용카드나현금영수증을사용하면소득공제가된다고들었습니다. 얼마나공제받을수있는지요? 근로소득이있는거주자가물건을살때신용카드로결제하거나현금영수증을발급받으면연말정산이나종합소득세신고시아래 과같이계산한금액을 공제한도금액내에서공제받을수있습니다. 소득공제받을수있는금액계산 1 a. 신용카드, 학원수강료지로납부액, 현금영수증, b. 기명식선불카드, 2 직불카드연간사용금액합계 법률에의하여신용카드사용금액으로보지않는금액 예 ) 학교등에납입한수업료, 보험료납입금액, 세금납부액, 공공요금납부액 3 공제가능금액 : [{1-2 - ( 총급여액 25%)} (a/1) 20%] + [{1-2 - ( 총급여액 25%)} (b/1) 25%] 공제한도금액연간 300만원과총급여액의 20% 에해당하는금액중적은금액 계산사례 Q. Steve 는원어민영어학원강사로서거주자에해당한다. Steve 의총급여액이 3,000 만원이고연간신용카드사용금액이 800 만원, 현금영수증발급액이 200 만원인경우소득공제받을수있는금액은얼마인가? 50 만원을소득공제받을수있습니다. * {800 만원 만원 - (3,000 만원 25%)} 1,000 만원 /1,000 만원 20% = 50 만원 공제한도액은 300 만원 ( 총급여액의 20% 와 300 만원중적은금액 ) 인데공제가능금액 50 만원이공제한도를초과하지않으므로전액공제받을수있습니다. 관련법규 조세특례제한법제 126 조의 2 [ 신용카드등사용금액에대한소득공제 ]

73 Part 1 FAQ's and NTS Answers Deductions for Cash Receipt Usage I understand that I can get an income deduction for credit card usage and Cash Receipt issuance. How much of a deduction am I allowed? If you are a resident earning wages and salaries, you can receive a deduction for the amount of purchases made using a credit card or through Cash Receipt issuance. At the time of year-end tax settlement or global income reporting, you can claim a deduction at an amount that is calculated as outlined in below, up to a maximum of the amount as described in : Computing your deductible income: 1 Sum of the expenditures by a.credit cards, Tuition through Giro, Cash receipt issuance, b.prepaid cards, Debit cards for the year 2 Expenditure not considered as one used by credit cards under tax laws eg) Insurance Premium payable, Tuition fee, National & local taxes payable, etc. 3 Deductible amount : [{1-2 - (gross earnings 25%)} (a/1) 20%] + [{1-2 - (gross earnings 25%)} (b/1) 25%] Maximum deductible amount for a given tax year: The lesser of 3,000,000 or an amount equivalent to 20% of gross earnings Example Q. Steve is a resident and a native teacher of English. His gross earnings are 30,000,000 with 8,000,000 in credit card purchases and 2,000,000 in Cash Receipt issuance for the current tax year. What is his deductibility from credit card and Cash Receipt usage? A. Steve can receive a deduction of 500,000. * { 8,000, ,000,000 - ( 30,000,000 25%)} 10,000,000/ 10,000,000 20% = 500,000 All of 500,000 is fully deductible, as the amount is within the maximum amount available for deduction for Steve, who is allowed a full deduction of up to 3,000,000 (which is the lesser of 20% of gross earnings or 3,000,000). Related Laws Article of Tax Incentive and Limitation Law [Income Deduction for Amounts Drawn on Credit Cards, etc.]

74 74 제 1 편외국인상담사례 18 주택임차료 ( 월세 ) 현금영수증소득공제 서울에거주하는외국인인데요, 제가살고있는집의집세를공제받을수있다고들었습니다. 어떻게해야공제를받을수있나요? 2009년 2월부터근로소득이있는거주자는현금영수증가맹점에가입하지않은주택임대사업자에게매월지급하는주택임차료 ( 월세 ) 에대하여국세청에신고하면소득공제를받을수있습니다. 이러한소득공제를받기위하여는국세청홈페이지 ( 홈택스 ) 또는주소지관할세무서에현금거래확인신청신고서와임대차계약서사본을제출하여야합니다. 국세청에서는매월임대료를지급하고신고하여야하는불편을없애기위하여임대기간및월세지급일을전산으로관리하고임대기간동안월세지급일을기준으로현금영수증을발급하고있습니다. 단, 주택임차료에대한소득공제혜택은신고일로부터소급하여 1개월이내지급한월세부터적용됨을유의하시기바랍니다. 관련법규 조세특례제한법제 126 조의 2 [ 신용카드등사용금액에대한소득공제 ] 조세특례제한법시행령제 121 조의 2 [ 신용카드등사용금액에대한소득공제 ]

75 Part 1 FAQ's and NTS Answers Deductions for Rent through Cash Receipt Issuance I'm a foreigner living in Seoul. I heard that I can apply for deduction for my rent. How can I get the deduction? Starting Feb. 2009, if a resident worker, who earns wage and salary income, reports a tenancy contract to the NTS, he or she can get deduction for the (monthly) rent that he or she paid to the house owner, who is not registered as Cash Receipt issuance store, and had Cash Receipt issued. You have to submit copies of tenancy contract and "Application for Confirmation of Cash Transaction" through the NTS website (Hometax) or to the competent district tax office over your address to get the deduction. To avoid the inconvenience of monthly reporting, the NTS electronically manages the contract period of tenancy contract and rent payment date and issues the Cash Receipt based on the rent payment date during the contract period. Deductions for rent are only applied for the rent payments made within one month after the report. Related Laws Article of Restriction of Special Taxation Act [Income Deduction for Amounts Spent by Credit Cards, etc.] Article of Enforcement Decree of the Restriction of Special Taxation Act [Income Deduction for Amount Spent by Credit Cards, etc.]

76 76 제 1 편외국인상담사례 19 연말정산간소화서비스 연말정산시공제를받기위해 2009 년도분지출내역을알고싶습니다. 쉽게자료를구할수있는방법이있나요? 인터넷으로연말정산간소화서비스를 ( 단, 한글로만제공됨 ) 이용하시면편리하게연말정산자료를수집할수있습니다. 연말정산간소화서비스란근로소득자가본인, 부양가족의소득공제내역을인터넷을통하여조회하고, 이를출력하여원천징수의무자에게제출할수있도록하는납세자편의서비스입니다. 부양가족의공제관련자료 ( 의료비, 보험료등 ) 를조회하기위해서는부양가족등록을하여야합니다. 근로소득자는증빙서류발급을위해영수증발급기관 ( 은행, 병원등 ) 을 일일이방문해야하는불편없이, 간편하게연말정산을할수있습니다. 단, 상기소득공제자료를얻기위해서는개인정보보호를위하여반드시공인인증서가있어야합니다. 공인인증서는가까운은행 우체국 증권사에서인터넷뱅킹, 증권거래용인증서를받으시거나세무서에방문하여홈택스용공인인증서를발급 ( 최초 1회 ) 받으실수있습니다.

77 Part 1 FAQ's and NTS Answers Simplified Year-end Tax Settlement I need to obtain a record of my 2009 expenditures for year-end tax settlement deduction purposes. Is there an easy way to get this? Yes, there is a simple way of obtaining that information. Simplified Year-end Tax Settlement( in Korea only) is your one-stop channel for collecting the receipts you need for claiming your income deduction. Simplified Year-end Tax Settlement is an internet-based service that shows the allowable amount of deduction that you can take for yourself and your dependents. A print-out of the screen displaying such records is used as a valid supporting document that you can submit to your withholding agent. You would need to register your dependents at the website first in order to view their deductibility records (such as their medical and insurance fees). Simplified Year-end Tax Settlement will save you the time and trouble of going to each issuer of receipts (such as banks and hospitals) to obtain the necessary documents. To obtain above records for deductions, you need to get a Public Internet Certificate for the purpose of private information protection. The Public internet certificate for internet banking or stock transaction is issued at banks, post offices, or stock firms. You can also get a Public Internet Certificate for Hometax from any district tax office (only once).

78 78 제 1 편외국인상담사례 20 외화급여에대한환율적용 지난해초부터한국에서근무하고있습니다. 월급을미국본사로부터매월 20 일달러로받는데소득세신고시환율은어떻게적용해야하나요? 급여를미달러화로지급받는경우다음의환율에의하여원화로환산하여야 합니다. 1) 정기급여지급일전에미달러화를받아원화로환가한경우 : 실제지급일의기준환율 2) 정기급여지급일또는정기급여지급일이후에미달러화로받는경우 : 정기급여일현재의기준환율 관련법규 소득세법제 20 조 [ 근로소득 ] 소득세법통칙 [ 외화로지급받은급여의원화환산기준 ]

79 Part 1 FAQ's and NTS Answers Currency Conversion of Wage & Salary Paid in Foreign Currency I have been working in Korea since the beginning of last year. I receive my wage and salary in dollars from the US head office on the 20th of every month. How do I apply currency exchange rate when filing income tax? If you receive wage and salary in US dollars, convert the US dollar into KRW as follows: 1) 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. 2) 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. Related Laws Article 20 of Income Tax Act [Wage and Salary Income] Basic Ruling of Income Tax Act [Currency Conversion of Wage and Salary Paid in Foreign Currency]

80 제 1 편외국인상담사례 제 3 장 외국인의종합소득세신고

81 P a r t 1 FAQ's a nd NTS Answer s CHAPTER HAPTER 3 Global Income Tax Return of Foreigners

82 82 제 1 편외국인상담사례 21 종합소득세신고대상및신고방법 종합소득세신고대상자는누구이며, 어떻게신고하나요? 소득세법상열거된여러종류의소득을합산하여과세하는것을 종합과세 라하고, 이와달리소득별로각각과세하는것을 분리과세 라고합니다. 거주자 는이자소득, 배당소득, 사업소득, 근로소득, 연금소득과기타소득을 종합하여과세합니다. 다만이자소득및배당소득의연간합계가 4,000만원이하, 기타소득금액의연간합계가 300만원이하이면분리과세합니다. 비거주자 는국내사업장이있거나부동산소득이있으면그국내원천소득을 종합과세하고국내사업장이나부동산소득이없으면각소득의종류별로 분리과세합니다. 종합과세대상소득이있는거주자와국내사업장과관련된국내원천소득이있는비거주자는과세기간의다음연도 5월말까지종합소득세신고를하여야합니다. 그러나원천징수되는근로소득만있는거주자나비거주자는원천징수의무자의연말정산으로납세의무가종결되며종합소득세신고를하지않아도됩니다. 관련법규 소득세법제14조 [ 과세표준의계산 ] 소득세법제73조 [ 과세표준확정신고의예외 ] 소득세법제122조 [ 비거주자종합과세시과세표준과세액의계산 ]

83 Part 1 FAQ's and NTS Answers Who and How to File Global Income Tax Returns I'd like to know whether and how to file a global income tax return. Under Global Taxation, different types of income as outlined in the Income Tax Act are aggregated and taxed progressively. Under Separate Taxation, each item of income is taxed separately. A resident is taxed on the aggregate of his/her interest income, dividend income, business income, wage and salary income, pension income, and other income. However, if the sum of the interest and dividend income for the tax year is 40,000,000 or less than 40,000,000 or if the sum of other income for the year is 3,000,000 or less than 3,000,000 that income is taxed separately. A non-resident is taxed on the aggregate of his/her Korean source income if he/she has a domestic place of business or real estate income; and taxed separately on each item of income if he/she does not have a domestic place of business or real estate income. Residents having income subject to global taxation and non-residents earning Korean-source income attributable to a Korean business place are required to file global income tax returns by the final day of May of the year following the current taxable year. However, residents and non-residents whose earnings are only from their wage and salary income subject to withholding have their Korean tax liabilities finalized through year-end tax settlement completed by their withholding agents, and therefore are not required to file global income tax returns. Related Laws Article 14 of Income Tax Act [Calculation of Tax Base] Article 73 of Income Tax Act [Exception to Final Return on tax base] Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident]

84 84 제 1 편외국인상담사례 22 외국인영어강사의납세의무 한국에서영어강사로일하고있는외국인입니다. 사설교육기관 ( 학원 ) 에서는매달급여지급시총지급액의 5% 정도를세금명목으로제하고있는데, 이러한방식이타당한것인지요? 영어학원에근무하는외국인강사들의납세의무이행방법은고용관계여부에따라달라집니다. 고용주와소득자가맺은계약의세부내용에의해소득자는근로자와독립적인적용역제공자 ( 또는프리랜서 ) 로나뉘어집니다. 귀하가근로자로되는경우고용주가 4대보험에가입해야하는법적의무가있으므로 ( 사례 7 참조 ) 대부분의외국인강사들은매월 3.3% 원천징수되는프리랜서방식으로계약되어있습니다. 1) 소득자가거주자인경우에는다음과같이과세됩니다. - 소득자가사업자 ( 프리랜서 ) 인경우에는소득지급자가매월지급대가에서 3.3%( 지방소득세 0.3% 포함 ) 를원천징수하게됩니다. 그리고소득자는다음해 5월에종합소득세를신고하여야하며, 원천징수된세액은기납부세액으로공제됩니다. 종합소득세신고시기납부된세액이결정세액을초과하는경우에는환급을받을수있습니다. - 소득자가근로자인경우에는고용주가매월급여에서근로소득에대한간이세액표에따라원천징수하게됩니다. 그리고근로자의근로소득에대한납세의무는고용주가다음해 2월에실시하는연말정산에의해종결됩니다.( 다음페이지계속 )

85 Part 1 FAQ's and NTS Answers Tax Liability of Foreign English Teacher I am currently working as an ESL teacher in a language institute (hakwon) in Korea. My employer deducts 5% from my monthly salary for tax purposes. Is such taxation correct? Taxation of income tax for foreign ESL teachers differs based on their employment status. Employment status is determined by the specific conditions of the contract between you and your employer, and it is broken into two types: employee and independent contractor ( free-lancer ). If you are deemed an employee, your employer is obliged to have you insured for Four Social Insurance Programs (Refer to the case 7). Most of foreign teachers are independent contractor whose income is withheld every month at 3.3%. 1) If you are a resident, you are taxed as follows: - If you are an independent contractor (free-lancer), the payer must withhold taxes every month at a rate of 3.3% (0.3% resident surtax included). In this case, you are responsible for filing global income tax return in the month of May of the following year, and any amount of tax withheld will be credited to you as prepaid tax. You may be able to claim a tax refund on your global tax return if the prepaid tax amount is greater than your final tax liabilities. - If you are an employee, your employer must withhold the monthly income tax calculated by using the Simplified Tax Withholding Table. Your income tax liability for the year is settled and finalized in February of the following year through the year-end tax settlement completed by your employer.(see next page)

86 86 제 1 편외국인상담사례 2) 소득자가비거주자인경우에는다음과같이과세됩니다. - 비거주자인근로자는거주자인근로자와동일하게과세됩니다. - 비거주자가고용관계없이강의용역을제공하는경우에는 22%( 지방소득세 2% 포함 ) 로원천징수합니다. - 다만, 조세조약상독립적인적용역소득및근로소득 ( 종속적인적용역 소득 ) 이단기체제등비과세요건을충족하는경우에는한국에서과세 되지않을수있습니다. 참고 : 거주자인영어강사의소득세신고흐름도 ( 다음페이지참조 ) 관련법규 소득세법제 122 조 [ 비거주자종합과세시과세표준과세액의계산 ] 소득세법제 137 조 [ 근로소득세액의연말정산 ]

87 Part 1 FAQ's and NTS Answers 87 2) If you are a non-resident, you are taxed as follows: - If you are an employee, you are taxed following the same method applied to resident employees. - If you provide lecture or teaching services without an employment agreement, the withholding rate shall be 22% (2% resident tax included). - However, income from independent personal services and dependent personal services (wages and salaries) may not be taxable in Korea when it meets certain non-taxation requirements, such as the 183 day-term test provided under tax treaties. Chart for Resident ESL Teachers(Please refer to the Income Tax Calculation(See next page) Related Laws Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident] Article 137 of Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income]

88 88 제 1 편외국인상담사례 참고 거주자인영어강사의소득세신고흐름도 매월원천징수 시기 원천징수의무자 근로자 지급시 고용주 독립적인적용역제공자 ( 프리랜서 ) 지급시 지급자 원천징수세율 근로소득에대한간이세액표 3.3% A 기납부세액 매월원천징수세액의합계 소득세 x 신고 신고방법 시기 신고의무자 B 결정세액 근로자연말정산다음해 2월고용주과세표준 세율 독립적인적용역제공자 ( 프리랜서 ) 종합소득세신고 다음해 5 월 본인 과세표준 세율 A 기납부 > B 결정세액 A 기납부세액 < B 결정세액 환급 추가납부

89 Part 1 FAQ's and NTS Answers 89 Reference Income Tax Calculation Chart for Resident ESL Teachers Monthly withholding tax When Withholding agent Employee At the time of payment Employer Independent contractor (Freelancer) At the time of payment Payer Tax Rate Simplified tax withholding table 3.3% A Prepaid Tax sum of monthly withholding taxes Final Return Return method When Filer B Total tax liabilities Employee year-end tax settlement February of the following year employer Tax base tax rate Independent contractor (Freelancer) global income tax return May of the following year yourself Tax base tax rate A Prepaid Tax > B Total tax liabilities A Prepaid Tax < B Total tax liabilities Tax Refund Additional Payment

90 90 제 1 편외국인상담사례 23 신고기한과납세지 한국에서근무한지 15개월이되었습니다. 소득세신고를해야한다고하는데언제까지어디로신고를해야하나요? 종합소득세의과세연도는 1월 1일부터 12월 31일까지이고, 이에대한종합소득세신고기간은다음해 5월 1일부터 5월 31일까지입니다. 기한후신고시가산세가부과됩니다.( 사례 29 참조 ) 만약신고기간의마지막날이공휴일이나국경일일경우에는공휴일이나국경일의다음날이됩니다. 외국인등록을한외국인이그체류지를변경한때에는전입한날로부터 14일이내에신체류지의시 군 구의장또는신체류지를관할하는출입국관리사무소장 출장소장에게전입신고를하여야합니다. 이에따라주소지가등록되면종합소득세의신고는납세자의주소지관할세무서에해야합니다. 그리고납부할세금은금융기관또는체신관서에납부기한내에납부하시면되며인터넷, 전화 (ARS), 자동입출금기 (ATM) 등에의한전자납부도가능합니다. 관련법규 소득세법제5조 [ 과세기간 ] 소득세법제6조 [ 납세지 ] 소득세법제70조 [ 종합소득과세표준확정신고 ] 출입국관리법제36조 [ 체류지변경의신고 ]

91 Part 1 FAQ's and NTS Answers Due Date and Jurisdiction I have been working in Korea for 15 months. When and where do I have to file an income tax return? The tax year for global income tax is the calendar year (January 1 to December 31) and the filing period for the global income tax return begins on May 1st and ends on May 31st of the following year. If you file the return after the filing period, there shall be penalty tax (refer to the case 29) If the due date falls on a Saturday, Sunday, or a legal holiday, then the due date is delayed until the next business day. When a foreigner who has conducted a foreigner's registration changes his/her place of domicile, he/she must report the change to the city/district/gu office of the new domicile place or the immigration/immigration branch office of the new domicile place within 14 days from the move. Afterwards, you must file your return with the district tax office (DTO) that has jurisdiction over your domicile. If there is a change in your DTO during the tax return filing period due to your movement, your return will be transferred to the relevant DTO that has jurisdiction over your current domicile. You can pay your tax at any bank or post offices by May 31st. Electronic payment of taxes is also available via the Internet, phone (ARS), and ATM. Related Laws Article 5 of Income Tax Act [Taxable Period] Article 6 of Income Tax Act [Place of Tax Payment] Article 70 of Income Tax Act [Final Return on Tax Base of Global Income] Article 36 of Immigration Control Act [Report on Change Sojourn Place]

92 92 제 1 편외국인상담사례 24 연도중출국시소득세납세의무등 한국에서 11년간살아오면서해마다소득세신고를했습니다. 이번 8월에일을그만두고다른나라로가려고합니다. 이럴경우소득세신고를해야하나요? 과세표준확정신고를하여야할거주자 ( 예 : 사업소득자인학원강사등 ) 가주소또는거소의국외이전을위하여출국을하는경우에는출국일이속하는과세기간의과세표준과세액을출국일전날까지신고하여야합니다. 소득세신고대상기간은 1월 1일부터퇴직일까지입니다. 만약, 1월 1일과 5월 31일사이에주소또는거소의국외이전을위하여출국을하는경우라면출국일이속하는과세기간의직전과세기간에대한과세표준확정신고도출국일전날까지하여야합니다.( 예 : 입국, 출국시 일까지 2010년귀속, 2011년귀속소득신고해야함 ) 종합소득세의신고는납세자스스로작성하여납세자의주소지관할세무서에제출해야합니다. 그러나, 종합소득세는소득의종류가다양하고세금계산절차가복잡하기때문에외국인거주자가스스로신고서를작성하기가어려운점이있으므로주소지관할세무서소득세과를내방하여도움을받으시거나세무대리인에게의뢰하실수있습니다. 세무서내방시에는외국인등록증및해당연도사업소득원천징수증을지참하시기바랍니다. 관련법규 소득세법제 74 조 [ 신고기한의특례 ]

93 Part 1 FAQ's and NTS Answers Income Tax Liability when leaving Korea I ve filed my income tax returns for the past 11 years I have lived in Korea. In August, I ll be quitting my job and leaving Korea. Do I need to file income taxes for this year? When relocating domicile or place of residence to outside of Korea, residents subject to filing a tax return must declare their taxable income and taxes due for the taxable period that includes the departure date, by the day before departure. Taxable period for personal income is between January 1 and the date of retirement. When departing Korea between the period of January 1 and May 31 to relocate domicile or place of residence to outside of Korea, residents must also file a tax return for the taxable period immediately preceding the period under which his/her departure date falls, by the day before departure. (ex. If entered on Feb. 1, 2010 and departed on Jan. 31, 2011, you must declare your taxable income attributable to 2010 and 2011 by Jan. 30, 2011.) The taxpayer himself/herself should file his/her global income tax return with the district tax office which has jurisdiction over your domicile. Since the global income tax is diversified and the calculation is complicated, it is difficult for foreigners to file the global income tax return himself/herself. If that is the case, you can get help by visiting the Individual Income tax division of the competent district tax office or consult with a tax agent. When you visit the district tax office, please bring your alien registration card and the receipt for business income tax withholding. Related Laws Article 74 of Income Tax Act [Special Case of Final Return on Tax Base]

94 94 제 1 편외국인상담사례 25 근로소득및다른소득이있는경우종합소득세신고 금년 8월부터회사에취직해서급여를받고있고, 방송출연으로인한소득도발생하고있습니다. 내년에도이회사에계속근무할계획입니다. 이럴경우연말정산외에별도의소득세신고를해야하나요? 1년이상거주할것으로예상되는직업을가진경우에는한국의거주자가됩니다. 거주자는전세계소득에대해당해과세표준을납세지관할세무서장에게신고할의무가있습니다. 거주자가근로소득만있다면, 원천징수의무자의연말정산으로소득세납세의무가종결됩니다. 그러나근로소득이외의소득 ( 예 : 기타소득 ) 이발생한경우에는다음해 5월까지관할세무서에종합소득세신고를하셔야합니다. 고용관계없이방송출연을하고받은대가는 기타소득 에해당합니다. 거주자의 기타소득 에대하여는동거주자가받은금액의 80% 가필요경비로공제되며, 받은금액의 20% 가 기타소득금액 이됩니다. 다만, 기타소득금액 의연간합계액이 300만원이하인경우에는납세자가다음의 2가지방법중하나를선택할수있습니다. 1) 기타소득을종합소득에합산하여종합소득세를신고하는방법 2) 소득세신고를하지않고기타소득의지급자가지급시원천징수함으로써납세의무를종결하는방법 관련법규 소득세법제14조 [ 과세표준의계산 ] 소득세법제21조 [ 기타소득 ] 소득세법제70조 [ 종합소득과세표준확정신고 ]

95 Part 1 FAQ's and NTS Answers Global Income Tax Return for Persons with Wage and Salary Income and Other Types of Income I have been earning salary at a company since August of this year, and am currently earning some performance fees from a TV broadcasting company as well. In this case, do I have to file a final tax return next year, in addition to the year-end tax settlement? You may be treated as a resident when you have an occupation which requires you to reside in Korea one year or more. A resident is required to file an income tax return for the worldwide income. If you have wage and salary income only, your income tax liability will be settled through the year-end settlement by your withholding agent. If you have income other than wage and salary income (for example, other income ), you are subject to filing global income tax return for both incomes at the appropriate district tax office by the end of May next year. The television performance fees you received as an independent contractor (meaning there were no employment agreement between you and the TV broadcasting company) are classified as other income. For a resident s other income, 80% of the amount is deducted as necessary expenses and the remaining 20% is adjusted other income. However, if the sum of your adjusted other income for the year is 3,000,000 or less, you may choose from one of the following two methods: 1) Consolidating your other income into your global income and filing a global income tax return thereon 2) Instead of filing income tax return, finalizing your tax liabilities through withholding by the payer at the time of payment of other income Related Laws Article 14 of Income Tax Act [Calculation of Tax Base] Article 21 of Income Tax Act [Other Income] Article 70 of Income Tax Act [Final Return on Taxable Income of Global Income]

96 96 제 1 편외국인상담사례 26 거주자의국외원천소득합산신고 본국에서발생한소득도신고해야하나요? 만약, 소득자가한국의거주자라면전세계소득에대하여납세의무가있습 니다.( 사례 2 참조 ) 일반적으로, 거주자의종합소득금액에국외원천소득이합산되어있고그소득에대하여거주자가외국에서납부하였거나납부할것으로확정된외국소득세가있는때에는 외국납부세액공제 와 외국납부세액의필요경비산입 중하나를선택하여적용받을수있습니다. 다만, 사업소득외의종합소득에대한외국납부세액은외국납부세액공제방법을따라야합니다. 소득자가한국의비거주자라면한국에서발생한소득에대해서만납세의무가 있습니다.(1 편표 2, 표 3 참조 ) 관련법규 소득세법제3조 [ 과세소득의범위 ] 소득세법제57조 [ 외국납부세액공제 ] 소득세법시행령제117조 [ 외국납부세액공제 ]

97 Part 1 FAQ's and NTS Answers Income from Foreign Sources Do I have to report income earned in my home country? If you are a resident in Korea, you are required to report your income from all sources, both within and outside Korea.(Refer to the case 2) In general, a resident's foreign source income is included in his/her global income. If you have paid or are liable to pay foreign income tax abroad, the tax amount paid or payable aborad will be credited against your Korean tax liabilities to prevent double taxation. In this case, you may either (1) take a foreign tax credit or (2) treat the amount as necessary expenses. You can get credits for taxes paid abroad on global income other than business income by the "foreign tax credit" method. If you are a non-resident in Korea, you are required to report your income from Korean-source income only.(please refer to the table 2 and 3 of Appendix 1) Related Laws Article 3 of Income Tax Act [Scope of Taxable Income] Article 57 of Income Tax Act [Tax Credit for Payments in Foreign Country] Article 117 of Enforcement Decree of the Income Tax Act [Foreign Tax Credit]

98 98 제 1 편외국인상담사례 27 외국납부세액공제 본국에서발생한소득에대하여이미본국에서세금을납부하였는데, 그세금을공제받을수있나요? 거주자의종합소득금액또는퇴직소득금액에국외원천소득이합산되어있는경우로서그국외원천소득에대하여외국에서우리나라의소득세에상응하는외국의조세를납부하였거나납부할것으로확정된경우외국납부세액공제방법 (1) 과외국납부세액의필요경비산입방법 (2) 중하나를선택하여적용할수있습니다. 단, 필요경비산입방법 (2) 은사업소득인경우에만적용가능합니다. (1) 외국납부세액공제방법 : 외국소득세액을당해연도의종합소득산출세액또는퇴직소득산출세액에서공제하는방법 - 한도 : 당해과세기간의종합소득산출세액또는퇴직소득산출세액 에 국외원천소득이당해과세기간의종합소득금액또는퇴직소득금액에서차지하는비율 을곱하여산출한금액 (2) 외국납부세액의필요경비산입방법 : 국외원천소득에대하여납부하였거나납부할것으로확정된외국소득세액을당해연도의소득금액계산상필요경비에산입하는방법 외국소득세액이공제한도를초과하는경우그초과하는금액은당해과세기간의다음과세기간부터 5년이내에종료하는과세기간에이월하여공제받을수있습니다. 관련법규 소득세법제 57 조 [ 외국납부세액공제 ] 소득세법시행령제 117 조 [ 외국납부세액공제 ]

99 Part 1 FAQ's and NTS Answers Foreign Tax Credit Is there any credit for tax paid in foreign countries? As a resident, you are allowed a foreign tax credit if the foreign source income is consolidated in your global income or retirement income, and if you have paid or are liable to pay in a foreign country taxes equivalent to Korea's income tax on such income. Where this is the case, a credit for the foreign taxes paid is given by using one of the following two methods of your choice: (1) Crediting of Foreign Taxes, or (2) Treatment as Necessary Expenses. However, the method(2) is applicable to business income only. 1) Under Method (1) of above : - This is the method of crediting foreign taxes against the global income amount or retirement income amount for the current year. Maximum credit allowable is the amount equivalent to multiplying calculated income tax amount by foreign-source income s percentage of global income or retirement income for the current year. 2) Under Method (2) of above : - Treatment of foreign taxes as necessary expenses : This is the method of including the amount of foreign income taxes paid or payable on foreign-source income in the necessary expenses for purposes of computing the current year's taxable income. If the foreign tax amount paid or payable exceeds the allowable limit, the excess portion may be carried over for 5 years. Related Laws Article 57 of Income Tax Act [Tax Credit for Payments in Foreign Country] Article 117 of Enforcement Decree of the Income Tax Act [Foreign Tax Credits]

100 100 제 1 편외국인상담사례 28 소득세신고서첨부서류 소득세를신고할때어떠한서류를첨부해야하나요? 신고서식과신고서식의작성요령에각종증명, 서식, 명세또는영수증등의첨부해야할서류목록이나타납니다. 신고시각종공제나감면사항에대해법에정한신청서를제출하지않으면공제나감면을받지못하거나신고서의처리지연이발생할수있습니다. 일반적으로신고시각종증빙서류를제출하지않아도되는것들도 5 년간은 보관하여야합니다. 신고시다음의서류를첨부하셔야합니다. - 인적공제및특별공제대상임을증명하는서류 - 총수입금액과필요경비의계산에필요한서류 - 대차대조표ㆍ손익계산서ㆍ합계잔액시산표와그부속서류및조정계산서 ( 사업소득이있는경우 ) - 기타소득세법에따라관할관청이요구하는서류 관련법규 소득세법제 70 조 [ 종합소득과세표준확정신고 ] 소득세법시행령제 130 조 [ 종합소득과세표준확정신고 ]

101 Part 1 FAQ's and NTS Answers Documents to Attach to Income Tax Return What are the documents I need to attach to my income tax return? Return forms and instructions for filing contain a list of the documents that need to be attached to the forms (such as supporting documents, forms, itemized lists, receipts). If you fail to submit the proper application forms required by law to claim various credits and deductions, you may be unable to receive those credits and deductions. For those documents not required for submission, you are generally required to keep them for a period of 5 years. The following lists the documents that need to be attached to your income tax return : - Supporting documents establishing a person s eligibility for personal deduction and special deduction - Documents required in calculating the amount of revenue and necessary expenses - (Where you have business income) Balance sheet, Income statement, and Compound trial balance, and their attached documents; and Adjusted account statement; and - Other documents as requested by the responsible tax authorities as provided by the law Related Laws Article 70 of Income Tax Act [Final Return on Tax Base of Global Income] Article 130 of Enforcement Decree of the Income Tax Act [Final Return on Tax Base of Global Income]

102 102 제 1 편외국인상담사례 29 신고 납부불성실가산세 기한내에소득세신고를하지못하게되면어떤불이익이있나요? 법정신고기한내에소득세신고나납부가되지아니한경우에신고불성실가산세나납부불성실가산세가부과됩니다. 신고불성실가산세 : 거주자가무신고하거나과소신고하는경우에는 다음의가산세가부과됩니다. 1) 무신고가산세 : 둘중큰금액을납부할소득세액에가산하거나환급받을세액에서공제합니다. - ( 산출세액 - 원천징수세액 ) 20% - 수입금액 0.07% ( 복식부기의무자에한합니다 ) 2) 과소신고가산세 : ( 산출세액 과소신고비율 - 원천징수세액 ) 10% 3) 부당무신고 ( 부당과소신고 ) 가산세 : 둘중큰금액을납부할세액에가산하거나환급받을세액에서공제합니다. - 산출세액 부당무신고 ( 부당과소신고 ) 비율 40% - 총수입금액 0.14% ( 복식부기의무자에한합니다 )

103 Part 1 FAQ's and NTS Answers Penalty on Failure to File Returns & Non-payment or Underpayment of Tax What are the disadvantages for not filing on time? The penalty for both failure-to-return and failure-to-pay is assessed if an income tax return or payment is not accomplished by the due date. Penalty on Failure to File Returns and Under-reporting of tax : If you fail to file your tax return or under-report your tax amount, the following penalties will be imposed on you : 1) Penalty on failure to file returns : Take the greater of the following two amounts and either add to your taxes due or deduct from the refundable amount. - 20% of (calculated income tax amount - withheld tax) % of revenue (applicable only to persons required for doublebookkeeping) 2) Penalty on under-reporting of tax : 10% of (calculated income tax amount rate of under-reported amount - withheld tax) 3) Penalty on willful failure to file returns or willful under-reporting of tax : Take the greater of the following two amounts and either add to your taxes due or deduct from the refundable amount. - 40% of calculated income tax amount rate of unfair non-filing or under-report % of revenue (applicable only to taxpayers required for doublebookkeeping)

104 104 제 1 편외국인상담사례 납부불성실가산세 : 납부기한내에국세를납부하지아니하거나납부한 세액이납부하여야할세액에미달한경우에는다음산식을적용하여 계산한금액을납부할세액에가산하거나환급받을세액에서공제합니다. - 납부하지아니한세액또는미달한세액 납부기한의다음날부터 자진납부일또는납세고지일까지의기간 0.03% 관련법규 국세기본법제47조의 2 [ 무신고가산세 ] 국세기본법제47조의 3 [ 과소신고가산세 ] 국세기본법제47조의 5 [ 납부 환급불성실가산세 ]

105 Part 1 FAQ's and NTS Answers 105 Penalty on Non-payment or Underpayment of Tax : When the income tax payable is not paid properly (not paid by the due date or under-payment), a penalty is added to the payable tax amount or subtracted from the refundable amount. Penalty is calculated by using the following formula: - Unpaid or under-paid amount number of days counted from the day after the due date to the date of actual payment or notification of assessment 0.03% Related Laws Article 47-2 of Basic Law for National Taxes [Penalty on Failure to File] Article 47-3 of Basic Law for National Taxes [Penalty on Under-reporting of Tax] Article 47-5 of Basic Law for National Taxes [Penalty on Non/Underpayment of Tax and Over-claiming of Refunds]

106 106 제 1 편외국인상담사례 30 소득세환급금 작년에이미낸세금이내야할세금보다많아환급금이발생하게되었습니다. 이번에소득세신고하면언제쯤환급금을받을수있을까요? 5월달에종합소득세신고서를작성하고결정세액이기납부세액보다적으면과다납부한금액을환급받게됩니다. 그러므로환급세액이발생한경우에는과세표준확정신고서의환급금계좌신고란에본인의예금계좌를 ( 새마을금고, 신용협동조합, 상호저축은행등제2금융권과 HSBC 등일부외국계은행은제외 ) 반드시기재해야합니다. 일반적으로환급금은 7월 1일 ( 국세 ), 8월 20일 ( 지방소득세 ) 전후지급됩니다. 과세표준확정신고를하여야할거주자 ( 예 : 사업소득자인학원강사, 당해연도중근로소득과사업소득이있는자 ) 가영구귀국시출국일전일까지신고하면서환급세액이발생하는경우에는통상출국일이후에송금이이뤄집니다. 따라서, 거래은행에방문하여인터넷뱅킹에가입하시면출국후에도본국거래은행으로계좌이체하실수있습니다. 환급가능시기는관할세무서에문의하시기바랍니다. 관련법규 소득세법제 85 조 [ 징수와환급 ]

107 Part 1 FAQ's and NTS Answers Income Tax Refund I need to claim a refund for the taxes I paid last year because it was more than the amount payable. If I file my income tax return this year, when can I expect to receive a refund? You will receive a refund if you have paid more than the amount payable, as will be shown when you prepare your tax return in May. If you are entitled to a refund, you need to enter your bank account number (except one in non-monetary institutions or foreign banks) in the Report of the Bank Account section of the tax base final tax return. Generally, refunds are made around July 1 (for National Tax) or August 20 (for Local Tax). When a resident (ex. a private institution teacher as a business income earner, one having wage & salary income and business income in the attributable tax year) subject to the final return for tax base leaves Korea permanently, if he/she files his/her tax return one day before the departure, the refund will be transferred to his/her account after the departure. If you get an access to the Internet Banking from your bank, you can transfer the refund amount to your foreign bank account once the refund is made. Please visit the competent district tax office for the inquiry regarding the approximate time of the refund. Related Laws Article 85 of Income Tax Act [Collection and Refund]

108 108 제 1 편외국인상담사례 31 소득세율 한국의소득세율은어떻게되나요? 거주자의종합소득에대한소득세는해당연도의종합소득과세표준에다음의세율을적용하여계산한금액을그세액으로합니다. (2010~2011년귀속 ) 과세표준세율 1,200 만원이하 6% 1,200 만원초과 4,600 만원이하 72 만원 + 1,200 만원초과금액의 15% 4,600 만원초과 8,800 만원이하 582 만원 + 4,600 만원초과금액의 24% 8,800 만원초과 1,590 만원 + 8,800 만원초과금액의 35% 관련법규 소득세법제 55 조 [ 세율 ]

109 Part 1 FAQ's and NTS Answers Income Tax Rate Could you explain the income tax rates in Korea? The amount of income tax on global income is calculated by applying the following tax rates to the respective tax base(taxable income). (Years attributable to 2010 and 2011) Tax Base Tax Rates 12 million or less 6% Over 12 million to 46 million or less 720, % of the excess of 12,000,000 Over 46 million to 88 million or less 5,820, % of the excess of 46,000,000 Over 88 million 15,900, % of the excess of 88,000,000 Related Laws Article 55 of Income Tax Act [Tax Rates]

110 110 제 1 편외국인상담사례 32 퇴직소득에대한과세 외국인도퇴직소득세를납부해야하나요? 세율은어떻게되나요? 거주자와비거주자모두퇴직소득에대하여납세의무가있으며, 거주자와비거주자의퇴직소득에대한과세방법은동일합니다. 퇴직소득은 거주자ㆍ비거주자또는법인 의사용인이계속적인근로의제공을 종료하고현실적으로퇴직함으로써지급받는급부를말하는것입니다. 퇴직소득은종합소득에합산하지않고별도로과세합니다. 국내에서거주자나비거주자에게퇴직소득을지급하는자는퇴직소득지급시에퇴직소득세를원천징수하여야합니다. 원천징수할소득세는다음과같이계산합니다. 퇴직소득세율은종합소득세율과같이기본세율을적용합니다. ( 소득세율에대해서는사례 31번참조 ) 퇴직소득과세표준 = 퇴직급여액 ( 비과세퇴직소득제외 ) - 퇴직소득공제 1 퇴직소득산출세액 = 퇴직소득과세표준 기본세율 근속연수근속연수 ( 소득세법제14조제7항, 제22조제3항, 제48조, 제55조제2항, 제146조제1항 ) 퇴직소득을지급하는원천징수의무자는그지급일이속하는달의다음달말일까지퇴직소득원천징수영수증을그받는자에게교부하여야합니다. 관련법규 소득세법제14조 [ 과세표준의계산 ] 소득세법제55조 [ 세율 ] 소득세법제146조 [ 퇴직소득에대한원천징수의방법과원천징수영수증의교부 ]

111 Part 1 FAQ's and NTS Answers Tax on Retirement Income As a foreigner, am I taxed on my retirement income? If so, what is the tax rate? Both residents and non-residents are liable to Korean taxes on their retirement income. Non-residents are taxed in the same manner as residents on their retirement income. Retirement income is a payment that an employee of a resident/non-resident or corporation receives at retirement that occurs through the termination of his/ her continued provision of employment. Retirement income is not consolidated into the recipient s global income, but taxed separately. The person paying retirement income in Korea to a resident or non-resident must withhold retirement income tax at the time of payment. The withholding amount shall be calculated by using the formula below. Tax rates for retirement income are the same as the global income tax rate. (Please refer to Question 31 for more information on income tax rates.) Tax base of retirement income = Total income from retirement (not including non-taxable income) - deduction for retirement income Calculated tax amount on retirement income 1 = Tax base of retirement income basic tax rate Yrs of service Yrs of service (Article 14 (7), Article 22 (3), Article 48, Article 55 (2), Article 146 (1) of the Income Tax Act) The withholding agent paying out retirement income must issue a Receipt of Withholding from Retirement Income to the recipient by the final day of the month following the month of the retirement income payment. Related Laws Article 14 of Income Tax Act [Calculation of Tax Base] Article 55 of Income Tax Act [Tax Rates] Article 146 of Income Tax Act [Method of Collection of Tax on Retirement Income through Withholding and Delivery of Withholding Receipt]

112 112 제 1 편외국인상담사례 33 스톡옵션의과세 외국인투자회사에서근무하고있습니다. 3 년전외국모회사에서받은스톡옵션을행사하여 2007 년에소득이발생했습니다. 이소득도신고해야하나요? 외국인투자회사에서근무하는근로자가외국모회사에서지급받은스톡옵 션을행사하여발생한소득은근로의제공으로인해발생되는것으로이는 근로자의근로소득으로신고하여야합니다. 근로소득은지급형태나명칭을불문하고, 성질상근로의제공과대가관계에있는일체의경제적이익을포함할뿐만아니라, 직접적인근로의대가외에도근로를전제로그와밀접히관련되어근로조건의내용을이루고있는급여도포함됩니다 ( 대법원판례 ). 관련법규 소득세법제 20 조 [ 근로소득 ] 소득세법시행령제 38 조 [ 근로소득의범위 ]

113 Part 1 FAQ's and NTS Answers Taxation on Profits from Stock Option Exercise I work for a foreign invested company. In 2007, I have made profits by exercising stock options that were granted by a foreign parent company three years ago. Should I declare the profits? If an employee of a domestic subsidiary is granted stock options by a foreign parent company and exercises them, the profits are regarded as compensation for the employee's service. Therefore, you must declare the profits as Salary and Wage Income. The Korean Supreme Court ruled as follows on the scope of wage and salary income: Wage and salary income includes the following, irrespective of how and under which name it is paid: - Overall economic profits arising from compensation received in return for provision of employment services, and; - Payments derived based on the assumption of employment services, having close connection to and satisfying the conditions thereof. Related Laws Article 20 of Income Tax Act [Wage and Salary Income] Article 38 of Enforcement Decree of the Income Tax Act [Scope of Wage and Salary Income]

114 114 제 1 편외국인상담사례 34 스톡옵션행사이익의귀속시기 해외모기업에근무중스톡옵션을부여받은국내자회사임원이국내근무기간중스톡옵션을행사한경우스톡옵션행사이익은어떻게과세되는지요? 그리고조세특례제한법상과세특례규정을적용받을수있는지요? 스톡옵션은스톡옵션부여당시약정된가격으로일정기간내에주식매수를 청구할수있는권리를의미합니다. 따라서스톡옵션부여당시에는발생한소득이없으므로과세문제가발생 하지않고, 근로자가스톡옵션을행사하는때에저가매수에따른소득이 발생하는것입니다. 이경우, 그행사이익 ( 시가와행사가액의차액 ) 전액이근로소득으로과세되며, 귀속연도는옵션을실제로행사한날이속하는연도입니다.( 서면 2 팀 -887, ) 관련법규 소득세법시행령제 49 조 근로소득의수입시기 국세청법인 ,

115 Part 1 FAQ's and NTS Answers Attribution Date of Profits from Stock Option Exercise I am an executive at a Korean subsidiary. How am I taxed for the stock options I ve exercised here in Korea on those options I received from the Korean subsidiary's parent company back when I was in my home country? Can I apply the tax benefits provided by the Tax Incentive and Limitation Law? A stock option is a right to buy the company's stock for a stated price ( strike price ) for a specified period of time. No income is recognized at the time the option is granted. Income is generated when you exercise your options and gain a profit from the difference in the strike price and market price. When you exercise your options, the entire amount of the profits from the exercise is taxed as wage and salary income, and is attributable to the year of the exercise of your options.(refer to Letter Team 2-887, May 8, 2008) Related Laws Article 49 of Enforcement Decree of the Income Tax Act [Receipt Date of Earned Income] NTS-issued Administrative Ruling ,

116 116 제 1 편외국인상담사례 35 스톡옵션소득과납세조합공제여부 해외모기업으로부터부여받은스톡옵션을행사함으로인하여발생한이익에대해납세조합에가입하여원천징수하면납세조합세액공제가가능한지요? 근로자가납세조합에가입하여원천징수제외되는근로소득발생사실을납세조합에통보하고납세조합이당해소득에대해근로소득세를원천징수하는경우당해소득이매월분급여가아닌때에도납세조합세액공제를적용합니다. 외국인투자회사에서근무하는근로자가외국모회사에서지급받은스톡옵션을행사하여발생한소득은당해근로자의원천징수제외대상근로소득에해당합니다.( 서면1팀-161, ) 따라서납세조합에가입한근로자가스톡옵션을행사하여상기와같은소득이발생한경우에는납세조합세액공제 ( 산출세액의 10%) 를적용하여세액을징수합니다. 관련법규 소득세법제 150 조 [ 납세조합의징수의무 ]

117 Part 1 FAQ's and NTS Answers Profits from Stock Options & Taxpayer Association Credits Is it possible to receive taxpayer association credits for the profit I've earned from exercising the stock options granted by the foreign parent of my company in Korea, if I join the Class B taxpayers' association? If you have joined a taxpayer association, reported the wage and salary income exempted from withholding to the taxpayer association, and your income tax in the attributable tax year is being withheld by the taxpayer association, then you can receive taxpayer association credits even for non-monthly income of the attributable tax year. If an employee working in a foreign invested company earns income by exercising stock options granted by the foreign parent company, the income is categorized as earned income exempted from withholding in the attributable year. (Refer to Letter Team 1-161, January 31, 2008) Therefore, when an employee who joined a taxpayer association earned income by exercising stock options, he/she can receive taxpayer association credits (10% of calculated tax amount). Related Laws Article 150 of Income Tax Act [Liability of Tax Association for Collection of Taxes]

118 제 1 편외국인상담사례 제 4 장 외국인에대한과세특례제도

119 P a r t 1 FAQ's a nd NTS Answer s CHAPTER HAPTER 4 Tax Incentives for Foreigners

120 120 제 1 편외국인상담사례 36 외국인근로자과세특례 외국인영어강사입니다. 외국인근로자에대한세금혜택이있다고들었는데어떤혜택이있는지알려주세요. 거주자인외국인근로자의납세의무가원천징수및연말정산을통해종결되는부분은한국국적의거주자와동일합니다. 다만, 외국인근로자 ( 일용근로자 * 를제외함 ) 가국내에서근무함으로써 2012년 12월 31일까지받는소득세에대해서는연말정산또는종합소득세신고시원천징수의무자또는관할세무서장에게단일세율적용신청서를제출하여 15% 단일세율을적용받을수있습니다 ( 신청하지않을경우일반적인방법이적용됨 ). 이경우과세표준및세액계산시비과세, 소득공제, 세액공제를받을수없습니다. 근로소득 15% = 산출세액 한편, 2010 년 1 월 1 일부터대한민국국적을가진영주권자는외국인근로자의 범위에해당하지않습니다. * 일용근로자란? 1 근로를제공한날또는시간에따라근로대가를계산하거나근로를제공한날또는시간의근로성과에따라급여를계산하여받는자로서 2 근로계약에따라동일한고용주에게 3월이상계속하여고용되어있지않은자 ( 건설공사종사자와하역작업종사자는예외있음 ) 관련법규 조세특례제한법제 18-2 조 [ 외국인근로자에대한과세특례 ]

121 Part 1 FAQ's and NTS Answers Special Tax Incentives for Foreign Workers What are the special tax incentives for foreign workers? As a foreign ESL teacher in Korea, am I eligible for the benefit? A foreign worker deem a resident has the same tax liability with Korean nationals' which is finalized through withholding and the year-end tax settlement. However, foreign workers (not including daily workers) earning wage and salary income for working in Korea are eligible for 15% flat tax rate application until December 31, 2012 by submitting the flat rate application form to the withholding agent or the competent district tax office at the time of the year-end tax settlement or global income tax filing, Wage & Salary Income 15% = Calculated Tax amount Foreign workers with the right of permanent residence in Korea are not eligible for 15% flat tax rate application as of January 1, * A daily worker is a person satisfying both requirements below: 1 Any person who receives payment based upon the days or time during which his labor is provided, or by calculating the pay based upon the performance from labor in the days or time during which his labor is provided; 2 A person who does not remain under the continued employment by the same employer for 3 months or more under an employment contract (exceptions apply to persons engaged in construction as well as stevedoring work) Related Laws Article 18-2 of Tax Incentive and Limitation Law [Special Cases of Taxation for Foreign Workers]

122 122 제 1 편외국인상담사례 37 교사 ( 교수 ) 의근로소득세면제 한국의한대학교에근무하는미국인입니다. 현재급여에서 30 만원이소득세로원천징수되고있습니다. 현재한국에거주한지 2 년이안되었습니다. 한미조세조약및국세청의연말정산영문안내책자를자세히읽어보니원천징수가잘못된것같습니다. 제가면제대상이맞나요? 한미조세조약제20조에의해, 미국거주자가대학또는기타인가된교육기관에의하여그러한교육기관에서의강의또는연구의목적으로 2년을초과하지아니할예정의기간동안한국에초청되고또한일차적으로그러한목적을위하여한국에오는경우그대학또는교육기관에서의강의또는연구에대한인적용역으로부터받는미국거주자의소득은한국에서과세되지않습니다. 이경우미국거주자가한국에도착한일자로부터 2년을초과하지아니하는기간동안면세됩니다.( 근로소득소득에대해면세되더라도퇴직소득은과세됨 ) 조세면제여부는반드시각조세조약을개별적으로확인해야합니다. ( 국세정보 국세법령정보 법령 조세조약 ) 만약조세조약의면세요건을충족하여과세되지않는경우에는, 원천징수 의무자 ( 소득지급자 ) 에게권한있는과세당국 ( 즉, 미국세청 ) 이발행한 거주자증명서를첨부하여환급을신청할수있습니다. 관련법규 소득세법제156조의 2 [ 비거주자의국내원천소득중비과세등을적용받는경우비과세등의신청 ] 한 미조세조약제20조 [ 교직자 ]

123 Part 1 FAQ's and NTS Answers Exemption for Teacher (Professor) I am an American and an employee of a university in Korea. Currently, about 300,000 is withheld from my monthly paycheck for income tax. I have lived in Korea for less than two years. After careful reading of both the US-Korea tax treaty and the Easy Guide for Foreigners' Year-end Tax Settlement issued by Korea s National Tax Service, I believe I am being unfairly taxed. Please inform me if I am indeed tax exempt or not. Under Article 20 of the Korea-US tax treaty, where a resident of the US is invited by a university or other recognized educational institution in Korea for the purpose of teaching or engaging in research at a university or other recognized educational institution for a period not expected to exceed 2 years and such resident comes to Korea primarily for such purpose, his income from personal services for teaching or research at such university or educational institution is exempt from tax by Korea for a period not exceeding 2 years from the date of his arrival in Korea. (However, retirement income shall be subject to taxation.) Exemption qualification varies by treaty. Please check the tax treaty. ( Resources Tax Law/Treaty Tax Treaty) To qualify for tax exemption under the Korea-US Tax Treaty: 1) You must be invited by the Government of Korea or other recognized educational institution. 2) The period of the invitation is not expected to exceed 2 years, and the purpose of invitation must be teaching or engaging in research, or both. If you qualify, you may request tax refund to your withholding agent (income payer) by submitting the resident certificate issued by the competent authorities of your resident country (i.e., IRS). Related Laws Article of Income Tax Act [Application for Non-Taxation, etc. on Domestic Source Incomes of Non-resident] Article 20 of Tax Treaty between Korea and US [Teachers]

124 124 제 1 편외국인상담사례 38 교사 ( 교수 ) 의근로소득세면제요건요약 서울에있는작은사설교육기관 ( 학원 ) 에 7 개월째근무하고있습니다. 한국방문직전에캐나다거주자였는데조세조약에의해소득세가면제되는지요? 사설교육기관 ( 학원 ) 은각국과의조세조약에서언급된 한국정부에의해 비영리기관으로승인된유사한기관 에해당하지않습니다. 그러므로사설 교육기관에서강의의대가로받는보수에대해서는세금을납부하여야 합니다. 아래요약표를참조하시기바랍니다. 영어권주요국가의면세요건및세금혜택 국가 조항 요건 ( 모두충족해야함 ) 세금혜택 미국 20 조 1초청기관 : 정부, 지방공공단체, 인가된교육기관우리나라에도착한 2초청목적 : 대학또는기타인가된교육날로부터 2년을기관에서의강의또는연구초과하지않는기간동안 3방문목적 : 일차적으로초청목적과일치해야함근로소득세면세 4초청기간 : 2년이하 캐나다영국남아프리카공화국 20 조 21 조 조세조약상면세조항없음 1방문목적 : 대학교 단과대학 학교또는정부가비영리기관으로인정하는기타우리나라를최초로유사한교육기관에서의강의또는연구방문한날로부터 2년을 2방문기간 : 2년이하초과하지않는기간동안 3과세 : 동조세조약에따라한국내에서면세되면영국에서만과세하고, 영국에서근로소득세면세면세또는공제되면한국에서만과세함 1초청기관 : 대학 단과대학 학교또는우리나라에최초로정부가비영리기관으로승인한유사기관도착한날로부터 2년을 2방문기간 : 요건없음초과하지않는기간동안 3방문목적 : 초청기관에서의강의또는연구수행만을위함근로소득세면세 ( 다음페이지계속 )

125 Part 1 FAQ's and NTS Answers Qualification for Exemption for Teacher(Professor) I've been working for a small private educational institution in Seoul for the past 7 months. And I was a resident in Canada before entering Korea. Am I eligible for income tax exemption? A private educational institution (hakwon) is not an institution recognized as non-profitable by the Korean government under the Korea-South Africa treaty. Therefore, you are subject to Korean tax liabilities on the remuneration you receive in return for your teaching at the hakwon. Please refer to the following table. Exemption Qualification and Tax Benefits Country Arti. Qualification(all required) Tax Benefit America 20 Canada England 20 South Africa 21 (See next page) 1Inviting organization : Goverment, regional public institutions, authorized educational institutions 2Purpose of invitation : Teaching or research in universities or other authorized educational institutions 3Purpose of visit : Primarily same as the purpose of invitation 4Period of visit: 2 years or less N/A in the tax treaty Income tax exemption for a period not exceeding 2 years from the date of arrival in Korea 1Purpose of invitation : Teaching or research in universities, colleges, schools or other authorized non-profit educational institutions Income tax exemption for 2Period of visit: 2 years or less a period not exceeding 2 3Taxation: Under the provision of the tax years from the date of treaty, if exempted in Korea, then the arrival in Korea income is taxed in England. If exempted or deducted in England, then the income is taxed in Korea. 1Purpose of invitation : Teaching or research in universities, colleges, schools or other authorized non-profit educational institutions 2Period of visit: N/A 3Purpose of visit: Teaching or research in the inviting organization Income tax exemption for a period not exceeding 2 years from the date of arrival in Korea

126 126 제 1 편외국인상담사례 국가조항요건 ( 모두충족해야함 ) 세금혜택 1초청기관 : 우리나라의권한있는당국이인가한대학교, 대학, 학교또는기타유사한교육기관뉴질랜드 21조 2 방문목적 : 오로지상기교육기관에서의강의나연구 3 방문기간 : 2년이하 호주 20 조 1 초청기관 : 대학교, 대학, 학교또는기타인가된교육기관 2 방문목적 : 오로지상기교육기관에서의교수나연구 3 방문기간 : 2 년이하 면세 면세 아일랜드 21 조 1방문목적 : 오로지종합대학, 단과대학우리나라를최초로또는기타승인된연구기관또는기타의방문한날로부터 2년을고등교육을위한시설에서강의또는선진초과하지않는기간동안학습 ( 연구포함 ) 의수행만을위한것일것 2방문기간 : 2년이하근로소득세면세 독일 20 조 1 초청기관 : 정부, 종합대학, 단과대학, 학교, 박물관이나기타문화기관 2 방문목적 : 초청기관에서의교육, 강의또는연구수행 3 방문기간 : 2 년이하 4 보수수취조건 : 한국밖에서취득 면세 우리나라입국직전각국의거주자이었어야하며, 이를거주자증명서에의해 입증해야함 관련법규 소득세법제119조 [ 비거주자의국내원천소득 ] 소득세법제156조의 2 [ 비거주자의국내원천소득중비과세등을적용받는경우비과세등의신청 ]

127 Part 1 FAQ's and NTS Answers 127 Country Arti. Qualification(all required) Tax Benefit New Zealand 21 Austrailia 20 Ireland 21 Germany 20 1Inviting organization : Universities, colleges, schools, or other educational institutions authorized by the competent authority 2 Purpose of visit: Teaching or research in the inviting organization 3Period of visit: 2 years or less 1Inviting organization : Universities, colleges, schools or other authorized educational institutions 2Purpose of visit: Teaching or research in the inviting organization 3Period of visit: 2 years or less 1Teaching or advancement study (including research) in universities, colleges, authorized research institutions, or other institutions for higher education 2Period of visit: 2 years or less 1Inviting organization: Government, universities, colleges, schools, museums or other cultural institutions 2Purpose of visit : Teaching or research in inviting institutions 3Period of visit:2 years or less 4Payment condition: Getting paid outside Korea Exemption Exemption Income tax exemption for a period not exceeding 2 years from the date of arrival in Korea Exemption Before entering Korea, the taxpayer should be a resident of the country of the tax treaty and prove his/her residency by submitting a certificate of residence. Related Laws Article 119 of Income Tax Act [Domestic Source Income of Non-resident] Article of Income Tax Act [Application for Non-Taxation, etc. on Domestic Source Incomes of Non-resident]

128 128 제 1 편외국인상담사례 39 미국인교사 ( 교수 ) 의근로소득세면제질의응답사례 한국방문직전미국거주자였습니다. 교사 ( 교수 ) 근로소득세면제에대한구체적인사례를알려주실수있나요? Q. 2년을초과하는기간동안우리나라에체류할목적으로계약을체결하여초청되는경우최초 2년동안발생한소득이면세되나요? A. 초청기간이 2년초과이면최초 2년에대해서도면세하지않습니다.( 기간내계약해지한경우도동일함 ) Q. 사설학원에서강의하다가인가된교육기관과 1년계약으로근무중인데면세되나요? A. 우리나라에오는목적이일차적으로학교에서강의또는연구를위한것이아니라면면세되지않습니다. Q. 별도신청이필요한가요? A. 원어민교사 ( 교수 ) 가직접 근로소득에대하여조세조약에따른 법인세 소득세비과세 면제신청서 [ 별지제29호의2서식 (3)] 를 3부작성하고, 입국전거주하였던국가의국세청으로부터발급받은거주자증명서를첨부하여원천징수의무자 ( 소득지급자 ) 에게제출하여야합니다. 해당소득의지급자는근로대가를최초로지급하는날의다음달 9일까지그지급자의납세지관할세무서민원봉사실에 2부를제출합니다. 주무과에서면세요건검토후요건충족시비과세 면제신청서를발급해줄것입니다.

129 Part 1 FAQ's and NTS Answers Q&A for American Teachers' Tax Exemption I was a resident of US before entering Korea. I would like to know more about earned income tax exemption cases. Q. If I am invited to Korea on a contract of which primary purpose of staying in Korea requires the period exceeding two years, am I eligible for tax exemption for the first two years? A. If the period of invitation exceeds two years, the earned income for the first two years is not subject to tax exemption. It is the same case for the contract cancelled during the invitation period. Q. I have worked as a teacher in a private institution, but now I am working in an authorized educational institution under a one-year contract. Am I eligible for tax exemption? A. If the primary purpose of entering Korea is not teaching or research in an authorized educational institution, then you are not eligible for tax exemption. Q. If qualified, do I need a separate application for tax exemption? A. First, you need to fill out 3 copies of an Application for Non-taxation Treatment or Tax exemption of Corporate Tax Wage & Salary Income Tax Under the provision of the Tax Treaty (Form 29-2(3)) and submit them to the withholding agent/income payer with a certificate of residence issued by the revenue authorities of the country of your prior residence. Then, the income payer should submit 2 copies of the application to the Taxpayers Service Center of the competent district tax office by the 9th day of the following month of the month in which the first payment is paid. After the division in charge reviews your application, if qualified, you will be tax-exempted.

130 130 제 1 편외국인상담사례 Q. 거주자증명서를준비하지못하여비과세 면제신청서제출시첨부하지 못하거나비과세 면제신청서를제출하지못한경우에는어떻게 하나요? A. 면세혜택을받을수없으므로일단근로소득세가원천징수됩니다. 추후자신의거주지국과세당국에서거주자증명서를발급받아제출하고조세조약상비과세 면제요건을충족하는경우에는당초원천징수된세액을환급받을수있습니다. 관련법규 소득세법제119조 [ 비거주자의국내원천소득 ] 소득세법제156조의 2 [ 비거주자의국내원천소득중비과세등을적용받는경우비과세등의신청 ]

131 Part 1 FAQ's and NTS Answers 131 Q. What if I am not able to attach the certificate of residence with the application form, or submit the application form? A. Then, you cannot get tax exemption, and your earned income will be withheld. However, if you get and submit the certificate of residence from the revenue authorities of the country of your residence later, assuming you meet all the requirements, you can get the refund of the withheld tax amount. Related Laws Article 119 of Income Tax Act [Domestic Source Income of Non-resident] Article of Income Tax Act [Application for Non-Taxation, etc. on Domestic Source Incomes of Non-resident]

132 132 제 1 편외국인상담사례 40 외국인기술자근로소득세면제 한국회사에서근무하는영국인기술자입니다. 한국에서근무하는외국인기술자에게 제공하는인센티브가있는지요? 만약있다면상세히설명해주세요. 일정요건을충족하는외국인기술자가국내에서내국인에게근로를제공하고받는근로소득으로서그외국인기술자가국내에서최초로근로를제공한날 (2011년 12월 31일이전인경우만해당한다 ) 부터 2년이되는날이속하는달까지발생한근로소득에대해서는소득세의 100분의 50에상당하는세액을감면합니다. 다만, 2009년 12월 31일이전에요건을충족하고기존면제혜택을받고있던자는 ( 근로제공시작일로부터최초 5년간 ) 개정내용에불구하고이전혜택을계속적용받습니다. 면제기간종료후에는다른외국인근로자와동일한납세의무를이행해야하며퇴직소득은당초부터면제대상이아닙니다. 소득세를면제받고자하는외국인기술자는근로를제공한날이속하는달의다음달 10일까지세액면제신청서를원천징수의무자를경유하여원천징수관할세무서장에게제출하여야하는데, 세액면제신청서를처음으로제출한외국인기술자는동신청서의기재내용중변동이없는경우에는이를매월계속하여제출할필요는없습니다. * 참고 : 소득세가면제되는외국인기술자의범위 ( 다음페이지계속 )

133 Part 1 FAQ's and NTS Answers Income Tax Exemption for Foreign Engineer I am a British engineer working in Korea for a Korean company. Would you please let me know whether you still offer tax incentives for foreign engineers working in Korea? If these incentives are still available, please provide me with further details. Where service is performed in Korea by qualified* foreign engineers for a resident or a Korean company, income from the provision of such service is 50%-exempt from taxation, as long as the income is generated during a 2-year period commencing on the date such service is first rendered (provided this date is no later than December 31, 2011). The closing date of the 2-year period is delayed to the final day of the month of the exact closing date. The foreign engineer who has been receiving the existing tax exemption treatment, 5-year tax exemption from the date when his/her service is rendered, for meeting the requirements before December 31, 2009 is subject to the existing tax treatment despite amendment. If the work period exceeds the tax exemption period, the foreign engineer is subject to the same tax liability as foreign employees. The retirement income is not subject to tax exemption. However, you have to check whether your case meets the conditions described under the tax law. To be exempt from income tax on the wage and salary income, you should file a written application for tax exemption through your employer at the relevant district tax office by the 10th day following the month that the service was provided. You do not need to submit the application again unless there is a change in the content of the application. * foreign engineers eligibility for exemption.(see next page)

134 134 제 1 편외국인상담사례 소득세가면제되는외국인기술자의범위 1. 엔지니어링기술도입계약 (30만불이상도입계약 ) 에의하여국내에서기술을제공하는자 2. 특정연구기관육성법 의적용을받는특정연구기관에서연구원으로근무하는자 3. 다음의어느하나에해당하는정부출연연구기관에서연구원으로근무하는자 - 과학기술정책연구원, 한국과학기술연구원, 한국기초과학지원연구원, 한국천문연구원, 한국생명공학연구원, 한국과학기술정보연구원, 한국전자통신연구원, 한국표준과학연구원, 한국해양연구원, 한국지질자원연구원, 한국기계연구원, 한국항공우주연구원, 한국에너지기술연구원, 한국전기연구원, 한국화학연구원 4. 외국에서기술집약적산업, 광업, 건설업, 엔지니어링사업, 물류산업등의산업분야에 5년이상종사하였거나학사학위이상의학력을가지고당해분야에 3년이상종사한기술자로서그러한사업을영위하는사업자와의고용계약에의하여근무하는자 5. 교육과학기술부장관이확인한일정한비영리법인인연구기관에서연구원으로근무하는자 관련법규 조세특례제한법제 18 조 [ 외국인기술자에대한소득세의면제 ] 조세특례제한법시행령제 16 조 [ 외국인기술자의범위등 ]

135 Part 1 FAQ's and NTS Answers 135 Foreign Engineer or Technician Qualified for Tax Exemption 1. A person who provides technology within Korea under an engineering technology license agreement with a contract amount of US$300,000 or more; 2. A person who serves as a researcher at a specific research institution subject to the Support of Specific Research Institutions Act; 3. A person who serves as a researcher at the Government-invested research institutions falling under any of the following : - Science and Technology Policy Institute, Korea Institute of Science and Technology, Korea Basic Science Institute, Korea Astronomy and Space Science Institute, Korea Research Institute of Bioscience and Biotechnology, Korea Institute of Science and Technology Information, Electronics and Telecommunications Research Institute, Korea Research Institute of Standards and Science, Korea Ocean Research and Development Institute, Korea Institute of Geoscience and Mineral Resources, Korea Institute of Machinery and Materials, Korea Aerospace Research Institute, Korea Institute of Energy Research, Korea Electrotechnology Research Institute, Korea Research Institute of Chemical Technology; 4. A person who serves under a contract of employment with an employer who operates a business in the technology-intensive, mining, construction, engineering and logistics industries, and who has served in those industrial fields for no less than 5 years, or who has served in the relevant field for no less than 3 years with a bachelor s degree or a higher academic degree, in a foreign country; or 5. A person who serves as a researcher at a qualifying research institute that is a nonprofit corporation as prescribed by the Minister of Education, Science, and Technology. Related Laws Article 18 of Tax Incentive and Limitation Law [Exemption of Foreign Engineers from Income Tax] Article 16 of Enforcement Decree of the Tax Incentive and Limitation Law [Scope of Foreign Engineers]

136 136 제 1 편외국인상담사례 41 외국인관광객부가가치세환급 한국을방문한영국시민입니다. 곧영국으로귀국하려고하는데한국에서물품구입시지불한부가가치세가환급되나요? 외국인관광객은국외반출목적으로면세판매장에서구입한물품에대한부가가치세를환급받을수있습니다. 부가가치세환급을받으려면관할세무서장의지정을받은외국인관광객면세판매장에신분증 ( 여권등 ) 을제시하고물품을구입한후 3개월이내에출국하여야합니다. 환급절차는다음과같습니다. 1) 면세판매장에서물품를구입하는경우외국인관광객물품판매확인서 2부 ( 세관제출용, 구매자보관용 ) 를교부합니다. 2) 출국시외국인관광객물품판매확인서와구입물품을세관에제시하여반출확인을받습니다. 출국항관할세관장은외국인관광객이제시한면세물품과판매확인서를확인합니다. 3) 확인된외국인관광객물품판매확인서 ( 제출용 ) 를환급창구에제시하거나, 출국장에비치되어있는메일박스에넣으면됩니다. 메일박스에넣는경우외국인관광객물품판매확인서는판매자에게송부되며, 판매자는송부받은날로부터 20일이내세액상당액을송금합니다.( 다음페이지계속 )

137 Part 1 FAQ's and NTS Answers VAT Refund for Foreign Tourists I am a British citizen visiting Korea and will shortly be leaving the country permanently. I have purchased goods in Korea and want to know if it is possible to claim back the Value Added Tax (V.A.T.) I paid on them. Foreign tourists may receive refund for the amount of the VAT on the relevant goods that they bought from a duty free shop if the goods are to be taken outside of Korea. In order to claim a refund on VAT, you must present your identification (passport, etc.) before purchasing goods at the duty free shop designated by the district tax office and depart Korea within 3 months of the purchase. The procedure for refund claim is as follows : 1) In case of purchasing goods at a duty-free shop, you will be issued two copies of Certificate of Selling Goods for Overseas Visitor (one to submit to the customs office and another to retain) to you. 2) At the port of departure, please present the purchased goods and the Certificate of Selling Goods for Overseas Visitor to customs office, and get a stamp on the certificate. Customs office will check the purchased goods and the certificate for verifying exportation of the goods. 3) Then, please submit the confirmed Certificate of Selling Goods for Overseas Visitor for Submission to refund counter or mail it to the duty free shop at the mailbox located in the place of departure. If you put the confirmed Certificate of Selling Goods for Overseas Visitor for Submission into the mailbox, the duty free shop will give you a refund within 20 days from the date of receiving the copy of the Certificate of Selling Goods.(See next page)

138 138 제 1 편외국인상담사례 환급창구에서는해당환급회사 ( 예 : 글로벌리펀드, 코리아리펀드 ) 와협약이 체결된면세점에서구입한경우에직접세액상당액을환급해줍니다. 관련법규 조세특례제한법제 107 조 [ 외국사업자등에대한간접세의특례 ]

139 Part 1 FAQ's and NTS Answers 139 If you make a purchase at a duty free shop that is registered at the Cash Refund office (e.g., Global Refund Korea, Korea Refund, etc,), please submit the Certificate of Selling Goods to the Cash Office and the office will give you the refund. Related Laws Article 107 of Tax Incentive and Limitation Law [Special Cases of Indirect Taxes on Foreign Business Operators, etc.]

140 140 제 1 편외국인상담사례 42 외국사업자부가가치세환급 제회사는한국에사업장이없는미국법인입니다. 외국법인이한국에서지불한호텔숙박료에포함된부가가치세를환급받을수있습니까? 국내에사업장이없는외국법인으로서외국에서사업을영위하는자 ( 외국사업자 ) 가사업과관련하여숙박용역등을제공받을때에는이에포함된부가가치세를환급받을수있습니다. 다만, 당해외국사업자의 1역년의환급금액이 30만원이하인경우에는환급받을수없습니다. 부가가치세의환급은당해외국에서우리나라의사업자ㆍ외교관또는외교 사절에게동일하게환급하는경우에한하여적용합니다. 부가가치세환급대상재화와용역 1) 음식ㆍ숙박용역 2) 광고용역 3) 전력ㆍ통신용역 4) 부동산임대용역 5) 외국사업자의국내사무소의운영및유지에필요한재화또는용역 ( 다음페이지계속 )

141 Part 1 FAQ's and NTS Answers VAT Refund for Foreign Business Operators My company is a US corporation that does not have a business place in Korea. In this case, can my company get a refund for the VAT imposed on room accommodation fees that it paid at a hotel in Korea? A foreign corporation that has no place of business in Korea ( foreign business operators ) can claim a refund for Value Added Tax (VAT) applied to lodging services, provided such lodging services are business-related. However, this refund is not available to a foreign business operator with a total refundable amount for the calendar year of 300,000 or less. The refund of the VAT applies only when a relevant foreign country makes the same refunds to Korean businessmen, diplomats and diplomatic envoys. Goods and Services Qualified for VAT Refund 1. Food and lodging service 2. Advertising service 3. Electricity or communications service 4. Real estate lease service 5. Certain goods or services necessary for the operation and maintenance of a domestic office of a foreign business (See next page)

142 142 제 1 편외국인상담사례 외국사업자의부가가치세환급을위해서는매년 1월 1일부터 12월 31일까지공급받은재화또는용역에대한부가가치세를다음해 6월 30일까지다음각호의서류를첨부하여다음주소로신청서를제출하여야합니다. 1. 사업자증명원 ( 영문표기또는한글표기에한함 ) 1부 2. 거래내역서 1부 3. 세금계산서원본 ( 신용카드매출전표등에공급받는자와부가가치세액을별도로기재하고확인한것을포함 ) 주소 : 서울시종로구청진동길 44 서울지방국세청세원분석국신고분석1과 ( 우편번호 : ) 관련법규 조세특례제한법제 107 조 [ 외국사업자등에대한간접세의특례 ]

143 Part 1 FAQ's and NTS Answers 143 In order to receive the VAT refund for foreign business operators, you must submit an application for the VAT refund to the address below by June 30th of the following year with the following attachments. 1. One copy of the Certificate of Business Register (in English or Korean only) 2. One copy of a Transaction Report 3. The original copy of the Tax Invoice (Including sales statements of credit cards, etc. which show the VAT amount and personal data of the person who get a supply) Address: Risk Analysis Div.Ⅰ, Seoul Regional Tax Office, 104 Susong-Dong, Jongno-Gu, Seoul, , Republic of Korea Related Laws Article 107 of Tax Incentive and Limitation Law [Special Cases of Indirect Taxes on Foreign Business Operators, etc.]

144 제 1 편외국인상담사례 제 5 장 국내원천소득원천징수

145 P a r t 1 FAQ's a nd NTS Answer s CHAPTER HAPTER 5 Tax Withholding for Korean Source Income

146 146 제 1 편외국인상담사례 43 조약상제한세율의적용및계산방법 조세조약상의제한세율이란무엇이며, 어떤경우에적용하는지? 제한세율이란조세조약에서특정소득에대해체약당사국들이과세할수있는세율의최고한도를규정한것을말하며당해국가의국내세법상의세율이제한세율보다낮은경우에는국내세법상의세율을적용하고, 국내세법상의세율이제한세율보다높은경우에는제한세율로과세합니다. 즉, 제한세율은국내세법에근거한과세권행사를제한하는역할을하게되는것입니다. 제한세율은비거주자와외국법인의국내원천소득중이자 배당및사용료소득을지급할때에적용합니다. 이러한제한세율을적용하기위해서는다음요건이충족되어야합니다. - 먼저, 소득의실질귀속자가타방체약국의거주자 ( 법인포함 ) 이어야하고, 그자가한국에고정사업장을가지고있지않아야합니다. - 만약, 국내사업장을갖고있는경우에는그소득이그국내사업장과실질적으로관련되지않거나국내사업장에귀속되지않아야합니다. 조세조약체결국현황 : 참고자료 3 참조 관련법규 국제조세조정에관한법률제 29 조 [ 이자 배당및사용료에대한세율의적용특례 ]

147 Part 1 FAQ's and NTS Answers Treaty-Reduced Tax Rates and Their Application What are reduced tax rates and how do they apply? Treaty-reduced tax rates set the maximum level of tax rates allowable for treaty partners in taxing certain types of income. The applicable tax rate for those types of income is always the rate that is the smaller of the reduced treaty rate or treaty partner s domestic tax rate. For example, if a treaty partner s domestic tax rate is smaller than the treatyreduced rate, then the domestic tax rate applies. If the treaty partner s statutory rate is greater than the treaty-reduced rate, then the treaty-reduced rate applies. In effect, treaty-reduced rates impose certain restrictions on a treaty partner's right to tax as provided for under its domestic tax law. Treaty-reduced rates apply when taxing interest, dividend, and royalties earned by non-residents and foreign corporations from sources within Korea. To be applied such treaty benefit, the following requirements must be met: - First, the beneficial owner of income must be a resident (both individual and corporation) of the other Contracting State and that resident must not have a permanent establishment in Korea. - Where the resident has a permanent establishment in Korea, the income in question must not be effectively connected with or attributable to that permanent establishment. For details of Korea s treaty partners, please refer to Appendix 3 Related Laws Article 29 of Law for the Coordination of International Tax Affairs [Special Application of Withholding Tax Rate on Interest, Dividend, and Royalties]

148 148 제 1 편외국인상담사례 44 국내에서미국거주자가제공한독립적인적용역소득원천징수 미국거주자가독립적으로한국내에사업장없이 3개월동안내국인에게인적용역을제공하고, 내국인이그용역제공대가로 5,000달러를지급하는경우원천징수되는지요? 미국거주자가고용관계없이한국에서독립적인적용역을제공한경우 다음요건중하나를충족하면한국에과세권이있습니다 ( 한미조세조약 제 18 조 ). 1) 과세연도중 183 일이상한국에체재 2) 소득이과세연도중미화 3,000 불초과 3) 과세연도중 183 일이상한국에고정시설보유 따라서미국거주자가독립적인적용역을제공하고그대가로 5,000달러를지급받는경우에는한 미조세조약에따라한국에과세권이있으며, 소득을지급하는자가총지급액의 22%( 지방소득세 2% 포함 ) 를원천징수하여납부하여야합니다. 관련법규 한 미조세조약제 18 조 [ 독립적인적용역 ] 소득세법제 119 조 [ 비거주자의국내원천소득 ]

149 Part 1 FAQ's and NTS Answers Tax Withholding on a US Resident's Performance of Independent Personal Service in Korea I am a US resident. I received US$5,000 for providing personal services to a Korean resident for three months, as a independent contractor and without having a business place in Korea. In this case, does the Korean resident withhold taxes from my income? If you are a US resident and have performed independent personal services in Korea without an employment agreement, the income from such services are taxable in Korea if you meet any one of the following requirements (Article 18 of the Korea-US tax treaty): 1) You were present in Korea for 183 days or more in the taxable year, 2) You have income exceeding US$ 3,000 for the tax year, or; 3) You had a fixed base in Korea for 183 days or more in the taxable year. Therefore, if you are a US resident and had received US$ 5,000 in compensation for independent personal services you offered, your tax for US$ 5,000 income is liable to Korean government under the Korea-US tax treaty. The payer of your income is required to deduct 22% (including 2% residents tax) of the total amount and this is to be withheld as income taxes and resident taxes. Related Laws Article 18 of Tax Treaty between Korea and US [Independent Personal Services] Article 119 of Income Tax Act [Domestic Source Income of a Non-resident]

150 150 제 1 편외국인상담사례 45 단기영어캠프강사의소득세율 영국대학생인데, 개인적으로한국에 7월부터 8월사이 4주간체류하면서사설교육기관에서고용계약을맺지않고단기영어캠프강사를하려고합니다. 세율이어떻게되나요? 한 영조세조약제20조 ( 교사 ) 규정에따라비과세되기위해서는강의를목적으로방문하는기관이대학교, 단과대학, 학교또는한국정부가비영리기관으로인정하는기타유사한교육기관이어야합니다. 초청기관이사설학원인경우동조항의비과세혜택을받을수없습니다. 그러나귀하가한국의사설교육기관에서단기영어캠프강사를하기위해한국을방문하여강의를하고받는소득은한 영조세조약제14조의독립적인적용역소득에해당합니다. 이경우영국거주자가한국에고정시설을보유하고있지않으면한국에서과세되지아니합니다. 따라서귀하는한국에서과세되지않습니다. 관련법규 소득세법제119조 [ 비거주자의국내원천소득 ] 한 영조세조약제14조 [ 독립적인적용역 ] 한 영조세조약제20조 [ 교사 ]

151 Part 1 FAQ's and NTS Answers English Teacher at Summer Camp What is the current income tax rate for summer camp teachers? I'm a university student in the UK and I will be in Korea for 4 weeks in July and August without an employment contract as an English summer camp teacher at a private education institution. Under Article 20 of the Korea-UK tax treaty, an individual who visits Korea for the purpose of teaching at a university, college, school, or other similar institution which is recognized as non-profit seeking by the Korean government is not taxed on the income earned from the said institutions. However, the private education institution you mentioned does not meet the requirements set under the above article and therefore, you cannot receive an exemption under Article 21 of the Korea-UK tax treaty. However, your earnings as a UK resident summer camp teacher at a private educational institution in Korea is categorized as independent personal service income under Article 14 of the Korea-UK tax treaty. This income is not taxable in Korea unless you have a fixed base in Korea. Therefore, you are not taxed in Korea. Related Laws Article 119 of Income Tax Act [Domestic Source Income of Non-resident] Article 14 of Tax Treaty between Korea and UK [Independent Personal Services] Article 20 of Tax Treaty between Korea and UK [Teacher]

152 152 제 1 편외국인상담사례 46 이자소득원천징수세율 한국에 2년째근무하고있는주한벨기에외교관입니다. 한국의은행에서발생한이자소득에대하여세금을내야하는지요? 만약그렇다면세율은어떻게되는지요? 한국세법상주한외교관은거주기간에상관없이비거주자에해당됩니다. 비거주자는한국내원천소득에대하여한국에서세금을납부해야합니다. 소득세법에의하면비거주자의이자소득에대한원천징수세율은 22%( 지방 소득세포함 ) 이며, 다만, 국가 지방자치단체 내국법인이발행한채권이자 소득에대한원천징수세율은 15.4%( 지방소득세포함 ) 입니다. 그러나한 벨기에조세조약상이자소득에대한원천징수세율은 10%( 지방소득세포함 ) 를초과할수없습니다. 즉이자소득지급자는주한벨기에외교관에게지급하는이자소득에대하여 10%( 지방소득세포함 ) 의세율로원천징수해야합니다. 이러한제한세율을적용받고자한다면, 원천징수의무자에게주한벨기에 외교관임을증명할수있는서류를제출하여야합니다. 관련법규 소득세법제156조 [ 비거주자의국내원천소득에대한원천징수의특례 ] 국제조세조정에관한법률제29조 [ 이자 배당및사용료에대한세율의적용특례 ] 한 벨기에조세조약제11조 [ 이자 ]

153 Part 1 FAQ's and NTS Answers Withholding Tax Rate for Interest Income As a Belgium diplomat to Korea for the past two years, I was wondering whether I need to pay withholding taxes on interest income, created in the banks in Korea. If so, what would be the tax rate? If you are a foreign diplomat in Korea, you are treated as a non-resident for Korea tax purposes, irrespective of your length of stay in Korea. As a non-resident, you are liable to Korean taxes on the income derived from sources within Korea. Under the Income Tax Act of Korea, as a non-resident, you are withheld at a rate of 22% from interest income (this includes resident surtax). However, interest from bonds issued by the state, local government, or Korean corporation will be withheld at a rate of 15.4% (this includes resident surtax). However, under the Korea-Belgium tax treaty, taxes withheld from interest income cannot exceed 10% (resident surtax included). In your situation, the payer of your interest income must withhold income taxes at a rate of 10%, which includes resident surtax. To be applied the treaty-reduced tax rate, you must submit to your withholding agent documents certifying that you are a Belgium diplomat to Korea. Related Laws Article 156 of Income Tax Act [Special Case of Collection through Withholding of Tax on Income Accruing from Domestic Source of Non-resident] Article 29 of Law for the Coordination of International Tax Affairs [Special Application of Withholding Tax Rate on Interest, Dividend, and Royalties] Article 11 of Tax Treaty between Korea and Belgium [Interest]

154 154 제 1 편외국인상담사례 47 배당소득원천징수 한국법인의주식을가지고있는독일인투자자입니다. 제배당소득에대해서 22% 원천징수되었습니다. 한국과독일의조세조약을보면배당소득에대한제한세율은 15% 입니다. 초과징수된 12.5% 에대한환급신청은어떻게해야하나요? 소득세법에의하면비거주자의배당소득에대한원천징수세율은 22% ( 지방소득세포함 ) 입니다. 그러나한 독일조세조약상배당소득에대한원천 징수세율은 15%( 지방소득세포함 ) 를초과할수없습니다. 조세조약의적용을받지못하여과다하게원천징수된경우에는, 원천징수 의무자에게거주자임을증명할수있는서류를첨부하여환급을요구할수 있습니다. 관련법규 소득세법제 156 조 [ 비거주자의국내원천소득에대한원천징수의특례 ] 한 독조세조약제 10 조 [ 배당 ]

155 Part 1 FAQ's and NTS Answers Tax Withholding from Dividends I am an individual investor from Germany, and my dividends from Korean stocks were withheld at a rate of 22%. In the tax treaty between Germany and Korea the withholding tax is limited to 15% for dividends. What is the procedure for receiving a refund of the overpaid 12.5% withholding tax? What documents/form do I need to submit to whom? Generally, this type of income (i.e., dividends) paid to a non-resident is taxable at source at 22% (resident surtax included) under the Korean Income Tax Act. However, the Korea-Germany tax treaty stipulates that taxes cannot be withheld from dividends at a rate exceeding 15% (resident surtax included). If you are withheld at a higher rate than the reduced treaty rate, you can claim a refund of the excess amount by submitting a document to your withholding agent that certifies your status as a German resident. Related Laws Article 156 of Income Tax Act [Special Case of Collection through Withholding of Tax on Income Accruing from Domestic Source of Non-resident] Article 10 of Tax Treaty between Korea and Germany [Dividends]

156 156 제 1 편외국인상담사례 48 체육인의이적료원천징수 한국의프로축구구단에서호주프로축구선수를스카웃하면서해당선수의원소속구단에지급하는이적료가국내원천소득중어떤소득에해당하는지요? 그리고외국인선수이적료를계약대행사에게지급하는경우계약대행사의거주지국과외국인선수소속클럽의거주지국과의조세조약중어느조세조약을적용하는지요? 호주프로축구단이자기구단에서활동하던선수에대한모든권리와의무를양도하는대가로한국프로축구단으로부터선수이적료명목으로받는금액은소득세법상국내원천소득으로서 기타소득 에해당합니다. 이경우, 이적료와관련하여계약대행사의거주지국이아닌소속선수를양도하는호주프로축구단거주지국과의조세조약을적용하여야합니다. 즉본사례의경우한 호주조세조약이적용됩니다. 한 호주조세조약제22조 기타소득 에의하여당해조세조약에서열거되지아니한소득이한국세법상국내원천소득에해당하는경우한국에서과세됩니다. 과세방법과관련하여, 호주프로축구단에게이적료를지급하는한국프로축구단은지급시이적료의 22%( 지방소득세포함 ) 를원천징수하여야합니다. 관련법규 법인세법제93조 [ 국내원천소득 ] 법인세법제98조 [ 외국법인에대한원천징수또는징수의특례 ] 한 호주조세조약제22조 [ 기타소득 ]

157 Part 1 FAQ's and NTS Answers Tax Withholding from an Athlete's Transfer Fee In a sale of a soccer player from Korean to Australian soccer clubs, what type of domestic income source is the transfer fee that was paid to the Australian soccer club? And if the foreign agent receives transfer fee, which tax treaty is appliable, between Korea and Australia or between Korea and resident country of agent? If an Australian professional soccer team receives transfer fee from a Korean professional soccer team in compensation for transferring all rights and duties of the athlete, such transfer fee is deemed as other income derived from sources within Korea under the Korean Income Tax Act. The applicable tax treaty in relation to transfer fees is the tax treaty between Korea and the resident country of the professional soccer team which the athlete originally belonged to, not the resident country of the agent. It is the Korea-Australia tax treaty that applies in this case. According to Article 22 Income not expressly mentioned of the Korea- Australia tax treaty, income not expressly mentioned in the bilateral treaty may be taxed in Korea if derived from sources within Korea. As for the method of taxation, the Korean professional soccer team must withhold tax at a rate of 22% (resident surtax included) from the athlete transfer fee it pays to the Australian professional soccer team at the time of payment. Related Laws Article 93 of Corporation Tax Law [Income Generated from Sources in Korea] Article 98 of Corporation Tax Law [Special Cases for Withholding or Collection for Foreign Corporations] Article 22 of Tax Treaty between Korea and Australia [Income Not Expressly Mentioned]

158 제 1 편외국인상담사례 제 6 장 사업자등록 민원증명 기타

159 P a r t 1 FAQ's a nd NTS Answer s CHAPTER 6 Business Registration Tax-related Certificates Other Tax Issues

160 160 제 1 편외국인상담사례 49 부가가치세납세의무자 부가가치세의납세의무자는누구인가요? 영리목적의유무에불구하고사업상독립적으로재화또는용역을공급하는자는부가가치세를납부할의무가있습니다. 납세의무자는개인ㆍ법인 ( 국가ㆍ지방자치단체와지방자치단체조합을포함한다 ) 과법인격없는사단ㆍ재단ㆍ기타단체를포함합니다. 신규로사업을개시하는자는사업장마다사업개시일부터 20일이내에사업장관할세무서장에게등록하여야합니다. 사업자등록은사업개시일이전에도가능합니다. 사업장의관할세무서는사업자등록신청자에게사업자등록증을발급합니다. 관련법규 부가가치세법제2조 [ 납세의무자 ] 부가가치세법제5조 [ 등록 ] 부가가치세법시행령제7조 [ 등록신청과등록증교부 ]

161 Part 1 FAQ's and NTS Answers Taxpayers Liable to VAT Who is liable to pay value added tax (VAT)? A person who engages in the supply of goods or services independently in the course of business, whether or not for profit, is liable to pay value added tax (VAT). Taxpayers subject to VAT include individuals, corporations, national and local governments, associations of local authorities, and unincorporated foundations or organizations. A person who newly starts a business must register each business place at the district tax office within 20 days from the business commencement date. It is possible to register before the business commencement date. Then the tax office having jurisdiction over the business place of the business operator shall issue a certificate of business registration to the business operator concerned. Related Laws Article 2 of Value Added Tax Law [Taxpayer] Article 5 of Value Added Tax Law [Registration] Article 7 of Enforcement Decree of the Value Added Tax Law [Registration Application and Registration Certificate Delivery]

162 162 제 1 편외국인상담사례 50 인터넷을통한홈택스서비스 종합소득세신고를하려고하는데, 인터넷으로도가능한가요? 홈택스에가입하시면인터넷으로종합소득세신고가가능합니다. - 국세청은납세자가세무서방문절차없이자신의사무실이나가정에서인터넷을통해전자신고, 전자납부, 전자민원, 신고납부확인등의서비스를제공하는 홈택스 를운영하고있습니다. 홈택스는가까운세무서민원봉사실을방문하여이용신청서를제출하거나공인인증서로이용할수있습니다. 홈택스의이용법에대한정보는세무서민원봉사실에서얻을수있습니다. 세무서에홈택스이용신청을하는외국인은본인확인을위한외국인등록증사본을첨부해야합니다. 참고로, 홈택스는한글로만제공되며영문으로는제공되지않습니다. 제공서비스 - 전자신고 ( 법인세, 종합소득세, 부가가치세등 ) - 전자납부 ( 전자신고분, 고지분, 체납분등 ) - 전자민원 ( 사업자등록증명, 휴 폐업사실증명, 납세증명, 납세사실증명, 소득금액증명, 부가가치세과세표준증명등 ) 전자납부와납세사실증명, 소득금액증명은공인인증서가있어야만이용가능합니다.

163 Part 1 FAQ's and NTS Answers Hometax : Internet Taxpayer Service Can I file my global income tax return over the Internet? You can file your global income tax return over the Internet by creating a user account at the Hometax website. Hometax is an Internet-based, one-stop service channel for filing returns, paying taxes, requesting certification documents, and viewing past returns and payment history. Such services are available to taxpayers in their home or office without having to visit a tax office. You may create a user account by submitting an application at the Taxpayer Service Center in a tax office nearest to you, or at the Hometax website using a digital certification of identification (which is an Internet-based identification system). For more information on how to use Hometax, please visit the nearest tax office. Be sure to bring a copy of your certificate of foreign registration for proper identification when applying for a Hometax account at the tax office. Hometax is available in the Korean language only. Service offerings - e-filing of returns (e.g., corporation tax, global income tax, VAT, etc.) - e-payment of taxes (on electronically declared taxes, noticed taxes, delinquent taxes, etc.) - e-issuance of Certifications (Certificate of Business Registration, Certificate of Business Suspension / Close of Business, Tax Clearance Certificate, Certificate of Tax Payment, Certificate of Income, Certificate of Tax Base on VAT etc.) A digital certification of identification is required for e-payment and issuance of Certificate of Tax Payment and Certificate of Income.

164 164 제 1 편외국인상담사례 51 사업자등록신청방법 사업자등록은어떻게신청하고또신청수수료는얼마입니까? 한국에서사업을하려면, 사업자등록을해야합니다. 사업자등록은본인이나 위임장을가진제3자가사업장소재지를관할하는세무서에사업개시 20일이내에신청해야합니다. 구비서류는다음과같습니다. 1) 사업자등록신청서 ( 세무서에비치되어있음 ) 2) 법령에의하여허가를받거나등록또는신고를하여야하는사업의경우에는사업허가증사본또는신고필증사본 3) 사업장을임차한경우에는임대차계약서사본 4) 동업계약서 ( 공동사업자인경우 ) 5) 재외국민 외국인입증서류 - 여권사본또는외국인등록증사본 - 6월이상국외에체류하고자하는때 : 납세관리인설정신고서 다만, 신규로사업을개시하고자하는자가사업개시일전에등록할경우당해사업의허가나신고전에등록을하는때에는사업신고서사본이나사업계획서로사업허가증사본또는신고필증사본에갈음할수있습니다. 그리고사업자등록신청수수료는없습니다. 관련법규 부가가치세법제 5 조 [ 등록 ] 부가가치세법시행령제 7 조 [ 등록신청과등록증교부 ]

165 Part 1 FAQ's and NTS Answers Application for Business Registration How do I apply for business registration and how much is the registration fee? In order to start a business in Korea, you or a third party having notarized power of attorney need to have your business registered. The business registration must be made at the tax office with jurisdiction over the place of business within 20 days of the commencement of business. The required documents are as follows: 1) Business registration application (available at the tax office) 2) Copy of Business Permit or Certificate of Business Declaration, if there is a legal requirement for the business to obtain a permit, or to be registered or declared 3) Copy of the lease agreement (if the place of business is leased) 4) Partnership agreement (for parties to a joint business) 5) Documents certifying that you are either a Korean national living abroad; or a foreigner in Korea - Copy of passport or registration certificate of foreigner - Where the applicable person is expected to be present outside Korea for 6 months or more : Report on the Designation of a Tax Manager When registering your business before the commencement date, and prior to obtaining a permit or declaring your business, a copy of Application for Notification of Business Commencement or Business Plan is accepted in lieu of a copy of Business Permit or Certificate of Notification of Business Commencement. There is no fee with regards to business registration. Related Laws Article 5 of Value Added Tax Law [Registration] Article 7 of Enforcement Decree of the Value Added Tax Law [Registration Application and Registration Certificate Delivery]

166 166 제 1 편외국인상담사례 52 사업자등록신청방법 ( 예 : 음식점 ) 한국에온지 3년된몽골사람입니다. 이태원에서몽골음식전문식당을개업하려고합니다. 사업자등록신청은어떻게하며, 신청하면바로사업자등록증을발급받을수있나요? 몽골음식전문식당사업자등록을하려면사업개시일로부터 20일이내에다음의서류를준비하여사업장관할세무서장 ( 용산세무서장 ) 에게사업자등록신청을해야합니다. - 사업자등록신청서 ( 세무서비치 ) - 지방자치단체장 ( 용산구청장 ) 이발급한일반음식점영업신고증사본 - 사업장을임차한경우임대차계약서사본 당해신청을받은관할세무서장은신청내용을조사하고인적사항등을기재한사업자등록증을신청일부터 3일 ( 토요일 공휴일 근로자의날제외 ) 내에교부합니다. 다만, 주소지에사업장을설치하는등일정요건에해당하는경우현지확인을하거나필요시추가로 5일을연장하여교부할수도있고, 등록신청서의보정이필요한경우에는관할세무서장이 10일이내의기간을정하여보정을요구할수있습니다. 이때보정요구기간은사업자등록증교부일계산에포함하지않습니다. 이밖에사업을개시하였는데도등록하지않은경우는관할세무서장이조사하여등록시킬수있으며, 사업개시일전에등록신청을받은경우당해신청자가사실상사업을개시하지않을것으로인정되면등록을거부할수도있습니다. 관련법규 부가가치세법제 5 조 [ 등록 ]

167 Part 1 FAQ's and NTS Answers Business Registration(e.g., Restaurants) I am from Mongolia and have been in Korea for 3 years. I will be opening a Mongolian restaurant in Itaewon. What is the procedure for applying for business registration and how soon will I be issued one? To register your Mongolian restaurant as a business in Korea, you need to prepare the following documents and submit those with an application for business registration to the head of the district tax office (head of the Yongsan district tax office, in your case) within 20 days of the commencement of business: - Application for Business Registration (available at the tax office) - Copy of Certificate of Reporting of a Restaurant issued by the head of local government (head of Yongsan Gu Office) - Copy of lease agreement (if the place of business is leased) The head of the relevant district tax office shall review your application and issue you a Business Registration Certificate with a registration number within three days (not counting Saturdays, Sundays, and Labor Day) from the date of application. Where necessary for verification of business place, etc., the issuance date may be delayed by an additional five days. In some of the necessary documents were not attached to the application form, the head of the district tax office may designate a period not exceeding ten days within which a complete set of documents must be submitted. In this case, the number of days given to an applicant for the completion of documents shall not be counted in the five day limit for issuance. In addition, the head of the district tax office may also register a business him/herself upon inspection of the business place, where a business had commenced without registration. Conversely, if an applicant had applied for business registration before the start of business but fails to start one, the head of the district tax office may reject the application. Related Laws Article 5 of Value Added Tax Law [Registration]

168 168 제 1 편외국인상담사례 53 사업용계좌의개설 사용의무 이탈리안음식점을운영하고있습니다. 사업용계좌를만들어야한다고들었는데어떤건가요? 사업용계좌제도는개인사업자 ( 복식부기의무자 ) 의금융계좌를사업용과 가계용으로분리하여사업과관련한금융거래등에대해서사업용계좌를 사용하도록하는제도입니다. 복식부기의무자는사업과관련하여재화또는용역을공급받거나공급하는다음의거래의경우사업용계좌를사용하여야합니다. 1) 거래의대금을금융기관을통하여결제하거나결제받는때 2) 인건비및임차료를지급하거나지급받는때 사업용계좌는다음의요건을모두충족하여야합니다. - 금융기관에개설한계좌일것 - 사업에관련되지아니한용도로사용되지아니할것 ( 다음페이지계속 )

169 Part 1 FAQ's and NTS Answers Creation & Use of Business-Purpose Bank Account I own an Italian restaurant and I've been told to create a business-purpose bank account. Can you tell me what that is? Self-employed individuals (subject to the liability of double bookkeeping) are required to keep a separate set of bank accounts for business transactions and for personal transactions. All business-related financial transactions must be settled using the bank account created specifically for business purposes ( business-purpose bank account ). If you are subject to double book-keeping, you are required to use a business-purpose bank account for the following transactions made in the course of business that involve the trade of goods and services: 1) Settlement of a payment made through a bank in relation to the purchase and supply of goods and services 2) Receipt or payment of salaries and rental fees To be a valid business-purpose bank account, it must be an account that is : - Created at a financial institution (e.g., banks), and - Used solely for business-related purposes(see next page)

170 170 제 1 편외국인상담사례 복식부기의무자는복식부기의무자에해당하는과세기간의개시일 ( 사업개시와동시에복식부기의무자에해당되는경우에는다음과세기간개시일 ) 부터 3개월이내에사업용계좌를개설하고해당사업자의사업장관할세무서장에게신고하여야합니다. 복식부기의무자가사업용계좌를개설 신고하지아니하거나사업용계좌를사용하지아니하면가산세가부과됩니다. * 복식부기의무자 : 수입금액이업종별일정금액이상인사업자 - 도소매 : 3억원 - 제조, 음식업, 숙박업 : 1.5억원 - 부동산임대업, 서비스업 : 75백만원 관련법규 소득세법제81조 [ 가산세 ] 소득세법제160조의 5 [ 사업용계좌의개설ㆍ사용의무등 ] 소득세법시행령제208조의 5 [ 사업용계좌의개설등 ]

171 Part 1 FAQ's and NTS Answers 171 Any person subject to bookkeeping by double entry shall open a business account within three months from the commencing date of the taxable period wherein he is subject to bookkeeping by double entry(the commencement date of the next taxable period in cases where he is subject to thereon with the Head of a tax office having jurisdiction over his place of business. Failure to comply with the business-purpose bank account requirement will be subject to a penalty. * Taxpayers subject to double book-keeping : Self-employed individuals with revenue in an amount that varies depending on the industry: - Wholesale/Aretail : 300,000,000 or more - Manufacturing, food, lodging : 150,000,000 or more - Real estate rental, service : 75,000,000 or more Related Laws Article 81 of Income Tax Act [Penalties] Article of Income Tax Act [Liability for Creation and Use of Business- purpose Account] Article of Enforcement Decree of the Income Tax Act [Creation of Business-purpose Account, etc.]

172 172 제 1 편외국인상담사례 54 소득금액증명 한국에서의영어교사근무기간이끝나갑니다. 제가캐나다에돌아가서한국에서발생된소득과세액을신고해야하는데요, 무엇을어떻게해야하나요? 한국에서발생한소득과납부한세액은가까운세무서를방문하거나홈택스 ( 를이용하여 소득금액증명 을발급받으면확인할수있습니다. 국세청영문홈페이지의 관할세무서찾기 를선택하시면세무서의위치, 전화번호, 주소등을확인하실수있습니다. ( Help Desk Contact Your District Tax Office) 소득금액증명 을발급받기위해서는원천징수의무자가연말정산을하였거나근로소득자가종합소득세신고를하였어야합니다. 귀하의경우원천징수의무자가퇴직하는달의근로소득을지급하는때연말정산을하면 소득금액증명 을발급받을수있습니다. 그러나원천징수의무자가귀하의금년소득에대해아직연말정산을하지않았다면당해연도중의소득과납부세액을증명하기가어렵습니다. 따라서연말정산전까지는 월급명세서 에의하여확인하시기바랍니다.( 다음페이지계속 )

173 Part 1 FAQ's and NTS Answers Certificate of Income I will soon be completing my work as an ESL teacher in Korea, and have to report my Korean income and taxes in Canada. What do I need to do? You can verify the amount of income and taxes paid within Korea by obtaining a Certificate of Income from any district tax office or through the NTS Hometax website ( You can find the location, phone number, and address for any district tax office by clicking the Contact Your District Tax Office section on our website. ( Help Desk Contact Your District Tax Office) In order for there to be a Certificate of Income, your taxes need to have been settled either through year-end tax settlement (which your withholding agent completes) or through global income tax return filing (which you submit). In your specific situation, you would have to wait until your employer ( withholding agent ) completes the year-end tax settlement, normally at the time he/she issues you your final monthly paycheck, before you can obtain a Certificate of Income. However, if your employer hadn t completed the settlement of your income taxes for the current year, it would be difficult to certify the income amount and taxes paid thereon until the close of the current year. Where this is the case, your pay slip can serve as an alternative certification of your earnings, until the Certificate of Income is available.(see next page)

174 174 제 1 편외국인상담사례 전년도소득에대한연말정산결과는 5월경에소득금액증명에반영되므로그전에전년도발생소득과납부한세액에대한내역이필요한경우에는원천징수의무자가발급한근로소득원천징수영수증에의하여발생한소득과납부한세액을확인하여야합니다. 전년도소득에대한소득금액증명발급가능날짜는관할세무서에문의하시기바랍니다. 소득금액증명을발급받고자하는경우본인이나위임장을가진대리인이 세무서민원봉사실에가서신청서를작성하여제출하거나인터넷으로홈택 스를이용하면됩니다. 소득금액증명은본국에서외국납부세액공제를받을수있는증빙으로도 사용할수있습니다. 관련법규 소득세법제 137 조 [ 근로소득세액의연말정산 ]

175 Part 1 FAQ's and NTS Answers 175 The year-end tax settlement for the previous year is usually reflected on the Certificate of Income around May next year. Therefore, if you want to verify details of the amount of income and taxes paid in Korea for the previous year before May, you shall first check your gross income and taxes paid of the previous year from the "Receipt for Wage and Salary Income Tax Withholding", which is issued by your withholding tax agent. Please ask about the issuable date for the Certificate to the competent district tax office. If you wish to obtain a Certificate of Income, you or a third person having notarized power of attorney must complete an application form and submit it at the Taxpayer Service Center of your district tax office, or access the Hometax website for online application. This certificate can also be used to support any claim to foreign tax credit in your home country. Related Laws Article 137 of the Income Tax Act [Year-end Tax Settlement of a Tax Amount on Wage and Salary Income]

176 176 제 1 편외국인상담사례 55 거주자증명서 서울에서거주하면서일하고있는프랑스인입니다. 올해처음으로한국에소득세를납부하였는데, 프랑스세무서에서한국의거주자로서한국에서세금을납부했다는증명을하라고하는데요. 어떻게해야하나요? 세무서에서거주자증명서와소득금액증명을발급받으시면됩니다. 거주자증명서란한국거주자가조세조약체결상대국으로부터조세조약상의제한세율또는면세혜택등을적용받거나기타조세목적상대한민국거주자임을외국정부에증명할필요가있는경우에대한민국거주자임을증명하여주는서류입니다. 만약외국인이한국세법에의해한국의거주자요건을충족한다면, 거주자증명서를발급받을수있습니다. 거주자임을확인할수있는서류를첨부하여관할세무서에거주자증명서발급신청서를제출하면즉시발급받을수있으며영문으로도표기가되어있습니다. 또한한국에서발생한소득과납부한세액은세무서를방문하거나홈택스 ( 를이용하여소득금액증명을발급받으면확인할수있습니다. 소득금액증명을발급받고자하는자는세무서민원봉사실에본인이나위임장을가진대리인이신청서를작성하여제출하거나또는공인인증서를발급받은후홈택스를이용하면됩니다. 관련법규 국제조세조정에관한법률시행령제 43 조 [ 거주자증명서발급절차 ]

177 Part 1 FAQ's and NTS Answers Certificate of Residence I am a French employee working in an office in Seoul and I paid income tax in Korea for the first time this year. The French tax office needs a certificate that attests that I paid income tax as a resident in Korea. What do I need to do? You can obtain a Certificate of Residence and Certificate of Income at any district tax office. The Certificate of Residence is a document that proves your Korean residence status to a foreign government for purposes of applying the tax treaty rate, tax exemption, etc. If you meet the requirement for a resident of Korea under the Korean Tax Law, you can obtain a Certificate of Residence, also issued in English. It is issued at the time of submitting an application and the documents proving your residence at the district tax office. You can verify the amount of income and taxes paid within Korea by obtaining a Certificate of Income from any district tax office or through the NTS Hometax website ( If you wish to obtain this certificate, you or a third person having notarized power of attorney must complete an application form and submit it at the Taxpayer Service Counter of your district tax office, or access the Hometax website using a digital certification of identification for online application. Related Laws Article 43 of Enforcement Decree of the Law for the Coordination of International Tax Affairs [Procedure for Issuance of Certificate of Residence]

178 178 제 1 편외국인상담사례 56 사업자유형 휴폐업 영문민원증명확인 거래상대방의사업자등록여부와사업자의상태를알고싶습니다. 또, 발급받은영문민원증명의원본여부를확인하고싶습니다. 국세청홈페이지에서간편하게확인하실수있습니다. 1. 사업자과세유형 휴폐업확인아래경로를따라조회자와거래상대방의사업자등록번호를입력하시면됩니다. ( 조회 계산 사업자과세유형 휴폐업 서비스바로가기 ) 2. 영문민원증명원본확인 월현재우리청에서발급중인주요 10종영문민원증명에대한원본여부를직접확인할수있습니다.( Check Certificate Authenticity( 화면하단 )

179 Part 1 FAQ's and NTS Answers Business type, Authentification of Certificates in English How do I check company details, such as registration and business status? Also, I'd like to verify the authentification of English certificates issued. The information you need is on the NTS website. 1. Check Taxable Type & Business Status You can check the taxable type of the business and the business status in the NTS website by entering the business registration number. (Available in Korean only) " 조회 계산 "(Inquiry & Account) " 사업자과세유형 휴폐업 "(Taxable Type of business/business status) " 서비스바로가기 " (Check) 2. Authentification of English certificates As of Aug., 2010, authenticity of ten types of English certificates issued by the NTS can be verified in the NTS website. Check Certificate Authenticity (At the bottom of the screen)

180 180 제 1 편외국인상담사례 57 수정신고와경정청구 한국에거주하는원어민교사인데요 2007 년도소득세신고가잘못되었습니다. 제가무슨절차를밟아야하나요? 수정신고과세표준신고서 ( 예 : 소득세신고서 ) 를법정신고기한내에제출한자는다음에해당하는때에과세당국이각세법의규정에의하여당해국세의과세표준과세액을결정및경정하여통지하기전까지관할세무서장에게과세표준수정신고서를제출할수있습니다. - 신고한과세표준및세액이세법에의하여신고하여야할과세표준및세액에미달하는때 - 신고한결손금액및환급세액이세법에의하여신고하여야할결손금액및환급세액을초과하는때 경정청구과세표준신고서 ( 예 : 소득세신고서 ) 를법정신고기한내에제출한자는다음에해당하는때에신고한과세표준및세액의결정또는경정을법정신고기한경과후 3년이내에관할세무서장에게청구할수있습니다. 이경우결정또는경정의청구를받은세무서장은그청구를받은날로부터 2월이내에결과에대하여통지해주어야합니다. - 신고한과세표준및세액이세법에의하여신고하여야할과세표준및세액을초과하는때 - 신고한결손금액및환급세액이세법에의하여신고하여야할결손금액및환급세액에미달하는때 ( 다음페이지계속 )

181 Part 1 FAQ's and NTS Answers Revised Return & Request for Correction I'm a native English teacher who is living and working in Korea. I filed my income tax return for 2007 and I found out some errors on the return recently. What should I do? Revised Return Any person who filed a tax return(e.g. Income tax retrun) within legal return term may file a revised tax return until the tax authority determines, corrects or notifies the tax base and amount of the national tax pursuant to the provisions of tax laws in such cases as follows: - Where the tax base and tax amount filed is short of the tax base and tax amount subject to reporting under tax laws - Where the deficit amount or refundable tax amount filed exceeds the deficit amount or refundable tax amount subject to reporting under tax laws Request for Correction Any person who filed a tax return(e.g. Income tax retrun) within legal return term may request decision or correction of the tax base or national tax amount from the head of the competent tax office within 3 years after the due date of return filing in such cases as follows. Here, when the head of a district tax office receives a request for decision or correction, the head shall decide or correct the tax base and amount, or notify the concerned person of the results from such decision or correction within 2 months after the head receives such request. - Where the tax base and tax amount filed exceeds those subject to reporting under tax laws - Where the deficit amount or refundable tax amount filed is short of the deficit amount or refundable tax amount subject to reporting under tax laws(see next page)

182 182 제 1 편외국인상담사례 한국내에서근로소득만있어연말정산에의해당해소득에대한소득세를납부한경우에는, 연말정산또는원천징수하여소득세를납부하고지급명세서를제출기한내에제출한원천징수의무자또는원천징수대상자가다음에해당하는때에신고한과세표준및세액의결정또는경정을연말정산세액또는원천징수세액의납부기한경과후 3년이내에관할세무서장에게청구할수있습니다. - 원천징수영수증에기재된과세표준및세액이세법에의하여신고하여야할과세표준및세액을초과하는때 - 원천징수영수증에기재된환급세액이세법에의하여신고하여야할환급세액에미달하는때 관련법규 국세기본법제 45 조 [ 수정신고 ] 국세기본법제 45 조의 2 [ 경정등의청구 ]

183 Part 1 FAQ's and NTS Answers 183 As for a person who only has wage and salary income and whose income for the relevant year has been settled and finalized through the year-end tax settlement, a withholding agent withholds tax on the wage and salary income above and submits the payment record to the competent district tax office within the due date for submission according to relevant tax laws. Here, the withholding agent or the person liable for paying withholding tax may request the head of the competent tax office to decide or correct the tax base and amount on the filed Withholding Receipt within 3 years after the due date of paying the tax amount of year-end adjustment or the withheld tax amount in such cases as follows. - Where the tax base and tax amount written on the withholding receipt exceeds those subject to reporting under relevant tax laws - Where the refunded tax amount written on the withholding receipt is less than the amount subject to refund under the relevant tax laws Related Laws Article 45 of the Framework Act on National Taxes[Revised Return] Article 45-2 of the Framework Act on National Taxes[Request for Correction, etc.]

184 제 2 편 서식 제 1 장연말정산 종합소득세신고 제 2 장민원서류

185 Part 2 Tax Forms Chapter 1 Year-end Tax Settlement Global Income Tax Return Chapter 2 Tax-related Documents

186 제 2 편서식 제 1 장 연말정산 종합소득세신고

187 Part 2 Tax Forms CHAPTER HAPTER 1 Year-end Tax Settlement Global Income Tax Return

188 188 제 2 편서식 [ 별지제 24 호서식 (1)] < 개정 > (Page 1) 관리번호 근로소득원천징수영수증 근로소득지급명세서 ( 소득자보관용 ) 1 법인명 ( 상호 ) 2 대표자 ( 성명 ) 거주구분 거주자 1./ 비거주자 2 내 외국인 내국인 1/ 외국인 9 외국인단일세율적용 여 1 / 부 2 거주지국 거주지국코드 징수의무자 소득자 3 사업자등록번호 주민등록번호 - 5 소재지 ( 주소 ) 6 성 명 7 주민등록번호 - 8주 소 구분주 ( 현 ) 종 ( 전 ) 종 ( 전 ) ꊉꊘ-1 납세조합합계 9근무처명 10 사업자등록번호 11 근무기간 ~ ~ ~ ~ ~ 12 감면기간 ~ ~ ~ ~ ~ Ⅰ 근무처별소득명세 13급여 14상여 15인정상여 15-1 주식매수선택권행사이익 15-2 우리사주조합인출금 Ⅱ 비과세소득 ꊉꊘ 계 ꊉꊚ 국외근로 M01 ꊉꊚ-1 야간근로수당 O01 ꊉꊚ-2 출산 보육수당 Q01 ꊉꊚ-3 외국인근로자 X01 ꊉꊚ-4 ꊉꊚ-5 ꊉꊚ-6 ꊉꊚ-7 ~ ꊉꊚ-19 ꊉꊛ 그밖의비과세 ꊊꊒ 비과세소득계 구분소득세주민세농어촌특별세계 ꊎꊖ 결정세액 Ⅲ 세액명세 기납부세액 ꊎꊗ 종 ( 전 ) 근무지 ( 결정세액란의세액기재 ) 사업자등록번호 ꊎꊘ 주 ( 현 ) 근무지 ꊎꊙ 차감징수세액 위의원천징수액 ( 근로소득 ) 을영수 ( 지급 ) 합니다. 년월일징수 ( 보고 ) 의무자 ( 서명또는인 ) 세무서장귀하 210 mm 297 mm ( 일반용지 60g/ m2 ( 재활용품 ))

189 Part 2 Tax Forms 189 [Tax Form 24(1)] <Revised on April > (Page 1) Co n tr o l N o. Receipt for Wage & Salary Income Tax Withholding St a t e m e n t o n Wa g e & Sa l a r y In co m e Pa ym e n t ( Fo r i n co m e e a r n e r t o k e e p ) Re s id en cy Resident 1./Non-Resident 2 Nationality Citizen 1/Foreigner 9 Application of Flat tax rate Yes 1 / No 2 State of Residence St ate Code 1 Company Name 2Representative Name Employer 3Tax Reg. No Resident(Alien) Reg. No. - 5 Address Em pl oyee (Taxpayer) 6Name 7Resident(Alien) Reg. No. - 8Address Description Current Job Previous Job Previous Job 9Company Name 10Tax Reg. No. ꊉꊘ -1Taxpayer Association Total 11Length of Service Attributable ~ ~ ~ ~ ~ Ⅰ Details of Income by Company 12Period of Tax Exemption ~ ~ ~ ~ ~ 13Gross Payroll 14Gross Bonus 15Deemed Bonus 15-1Stock Option Execution Profit 15-2Employee Stock Ownership Assoc. Drawings ꊉꊘ Total ꊉꊚOverseas Allowances M01 ꊉꊚ-1Night time Allowances O 0 1 ꊉꊚ-2 Chi l dbi rt h and Chi l d Care Al l owances Q 0 1 ꊉꊚ-330% Exemption for Foreign employee X01 Ⅱ ꊉꊚ-4 Non-taxable Income ꊉꊚ-5 ꊉꊚ-6 ꊉꊚ-7 ~ ꊉꊚ-19 ꊉꊛ Other Allowances ꊊꊒ Total ꊎꊖFinal Tax Liability Classification Income Tax Inhabitant Tax Speci al Ta x fo r Agr i cultur e Total Ⅲ Tax Pr epa i d Tax ꊎꊗPrevious Job Tax Reg. No. ꊎꊘCurrent Job ꊎꊙTaxes Due We acknowledge the withholding (or payment) of above taxes (or payroll income). February., Taxes withheld by (Signature or seal) T o He a d o f O O D i s t r i ct T a x O ffi ce

190 190 제 2 편서식 [ 별지제 24 호서식 (1)] < 개정 > (2 쪽 ) ꊊꊓ 총급여 (ꊉꊘ 또는 ꊉꊘ - ꊉꊚ-3) ꊌꊕ 개인연금저축소득공제 ꊊꊔ 근로소득공제 ꊌꊖ 연금저축소득공제 ꊊꊕ 근로소득금액 ꊌꊖ-1 소기업ㆍ소상공인공제부금소득공제 기본공제 ꊊꊖ 본 ꊊꊗ 배 우 인자 그밖의 ꊌꊖ-2주택마련저축소득공제 ꊌꊗ 투자조합출자등소득공제 ꊊꊘ 부양가족 ( 명 ) ꊌꊘ 신용카드등소득공제 ꊊꊙ 경로우대 ( 명 ) 소득 ꊌꊙ 우리사주조합소득공제 추 가 ꊊꊚ 장애인 ( 명 ) ꊊꊛ 부녀자 공제 ꊌꊚ 장기주식형저축소득공제 공 ꊋꊒ 자녀양육비 ( 명 ) 제 ꊋꊒ-1 출산ㆍ입양자 ( 명 ) ꊌꊛ 그밖의소득공제계 ꊍꊒ 종합소득과세표준 Ⅳ 정산명세 종합소득공제 ꊋꊓ 다자녀추가공제 ( 명 ) ꊍꊓ 산출세액 연금보험료공제 ꊋꊔ 국민연금보험료공제 ꊍꊔ 소득세법 ꊋꊔ-1 기타연금보험료공제 ꊍꊕ 조세특례제한법 ꊋꊕ 퇴직연금소득공제 세액감면 ꊍꊖ ꊋꊖ 보 험 료 ꊋꊗ 의료비 ꊍꊗ 세액감면계 ꊋꊘ 교육비 ꊍꊘ 근로소득 특별공제 ꊋꊙ 주택임차차입금원리금상환액 ꊍꊙ 납세조합공제 ꊋꊙ-1 장기주택저당차입금이자상환액 ꊍꊚ 주택차입금 ꊋꊚ 기 부 금 세액공 ꊍꊛ 기부정치자금 ꊋꊛ 제 ꊎꊒ 외 국 납 부 ꊎꊓ ꊌꊒ 계 ꊎꊔ ꊌꊓ 표준공제 ꊎꊕ 세액공제계 ꊌꊔ 차감소득금액결정세액 (ꊍꊓ-ꊍꊗ-ꊎꊕ)

191 Part 2 Tax Forms 191 [Tax Form 24(1)] <Revised on April > (Page 2) ꊊꊓGross Wage & Salary(ꊉꊘ Or ꊉꊘ - ꊉꊚ-3) ꊌꊕPersonal Pension Savings Deduction ꊊꊔDeduction for Wage & Salary Income ꊌꊖ Pension Savings Deduction ꊊꊕAdjusted Wage & Salary Income ꊊꊖ Em pl oyee ꊌꊖ- 1 Deducti ons for Contri buti on of Smal l -si zed Company and Self-employed Mutual aid association ꊌꊖ-2Deduction for Qualified Savings for Home Purchase Basic ꊊꊗ Spous e Deduction ꊌꊗ Investment Association Deduction ꊊꊘDependents ꊊꊙThe Aged Other Deduction by Special Taxation ꊌꊘ Credit Card Usage Deduction ꊌꊙEmployee Stock Ownership Deduction ꊊꊚThe Handicapped ꊌꊚLong-term stock-invested savings deduction Addi t i onal Deduction ꊊꊛWo m en ꊋꊒChildren under 6 years old ꊋꊒ-1 Newly Born Newly Adopted ꊌꊛSu b - To t a l ꊍꊒTaxable Income (Tax Base) Ⅳ Items Deduction ꊋꊓFor Households with Multiple Children ꊍꊓ Calculated Income Tax Pension Contribution Deduction ꊋꊔ National Pension Contribution Tax ꊋꊕRet i rem en t Pen si o n Ex em pti o n ꊍꊖ ꊍꊔ Income Tax Act ꊋꊔ-1 Other Pension Contribution ꊍꊕ Restriction of Special Taxation Act ꊋꊖ Insurance ꊋꊗ Medical Expenses ꊍꊗTotal Exemptions ꊋꊘEducati on Exp ens es ꊍꊘTax Credit for wage & salary income ꊋꊙQualified Debt Repayment on Home Rental Loans ꊍꊙTaxpayer Assn. Credit Speci al Deduction ꊋꊙ-1Qualified Interest Payment on Home Mortgage Loan ꊍꊚHome Mortgage Interests ꊋꊚDonation ꊍꊛPolitical Fund Donation Tax Cr edi t ꊋꊛ ꊎꊒForeign Tax Credit ꊎꊓ ꊌꊒ Sub-Total ꊎꊔ ꊌꊓStandard Deduction ꊎꊕSu b - T o t a l ꊌꊔIncome after Deduction Fi n a l T a x L i a b i l i t y(ꊍꊓ-ꊍꊗ-ꊎꊕ)

192 192 제 2 편서식 [ 별지제 24 호서식 (1)] < 개정 > (3 쪽 ) ꊎꊚ 소득공제명세 ( 인적공제항목은해당란에 표시를하며, 각종소득공제항목은공제를위하여실제지출한금액을적습니다 ) 관계코드내ㆍ외국인 성명인적공제항목기본주민등록공제경로출산자녀ㆍ장애인우대양육비번호부녀자입양자공제공제공제공제공제 자료구분 보험료 ( 건강보험료등포함 ) 의료비 각종소득공제항목 교육비 신용카드등사용액공제신용카드ㆍ현금직불카드등영수증 기부금 인적공제항목에해당하는인원수를기재 ( 다자녀명 ) 국세청 기타 0 국세청 ( 근로자본인 ) 기타 국세청 - 기타 국세청 - 기타 국세청 - 기타 국세청 - 기타 작성방법 1. 거주지국과거주지국코드는비거주자에해당하는경우에만적으며, 국제표준화기구 (ISO) 가정한 ISO 코드중국명약어및국가코드를적습니다 ( ISO 국가코드 : 국세청홈페이지 국세정보 국제조세정보 국세조세자료실에서조회할수있습니다 ). 예 ) 대한민국 :KR, 미국 :US 2. 원천징수의무자는지급일이속하는연도의다음연도 3 월 10 일 ( 휴업또는폐업한경우에는휴업일또는폐업일이속하는달의다음다음달말일을말합니다 ) 까지지급명세서를제출하여야합니다. 3. Ⅰ 근무처별소득명세란은비과세소득 ( 외국인근로자 30% 비과세제외 ) 을제외한금액을적고 Ⅱ. 비과세소득란에는지급명세서작성대상비과세소득을비과세소득명과해당코드별로구분하여적습니다. ( 비과세항목이많은경우 Ⅱ. 비과세소득란의 ꊊꊒ 비과세소득계란에총액만적고 Ⅱ. 비과세소득란을별지로작성가능합니다.) 4. 갑종근로소득과을종근로소득을더하여연말정산하는때에는 ꊉꊘ-1 납세조합란에각각을종근로소득납세조합과을종근로소득을적고, 소득세법시행령 제 150 조에따른납세조합공제금액을 ꊍꊙ 납세조합공제란에적습니다. 합병, 기업형태변경등으로해당법인이연말정산을하는경우에피합병법인, 기업형태변경전의소득은근무처별소득명세종 ( 전 ) 란에별도로적습니다. 5. ꊉꊚ-3 란은외국인근로자가 조세특례제한법 제 18 조의 2 제 1 항을적용하는경우에만적으며, ꊉꊘ 계 란의금액에 100 분의 30 을곱한금액을적습니다. 6. ꊊꊓ 총급여란에는 ꊉꊘ 계 란의금액을적되, ꊉꊚ-3 란의금액이있는경우에는 ꊉꊘ 계 란의금액에서 ꊉꊚ-3 란의금액을뺀금액을적으며, 외국인근로자로가 조세특례제한법 제 18 조의 2 제 2 항에따라단일세율을적용하는경우에는 ꊉꊘ 계 의금액과비과세소득금액을더한금액을적고, 소득세와관련한비과세ㆍ공제ㆍ감면및세액공제에관한규정은적용하지않습니다. 7. 종합소득특별공제 (ꊋꊖ~ꊋꊛ) 란과그밖의소득공제 (ꊌꊕ~ꊌꊙ) 란은별지제 37 호서식의공제액을적습니다. 8. 이서식에적는금액중소수점이하값만버리며, ꊎꊙ 차감징수세액이소액부징수 (1 천원미만을말합니다 ) 에해당하는경우세액을 0 으로적습니다. 9. ꊎꊚ 소득공제명세란은 2006 년이후발생하는근로소득연말정산분부터사용합니다. 가. 관계코드란 : 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속자녀 =4, 직계비속자녀외 = 5 형제자매 =6, 기타 =7 을적습니다 (4 ㆍ 5 ㆍ 6 ㆍ 7 의경우소득자와배우자의각각의관계를포함합니다 ). 나. 내ㆍ외국인란 : 내국인의경우 1 로, 외국인의경우 9 로적습니다. 다. 인적공제항목란 : 인적공제사항이있는경우해당란에 표시를합니다 ( 해당사항이없을경우비워둡니다 ). 라. 국세청자료란 : 소득세법 제 165 조에따라국세청홈페이지에서제공하는각소득공제항목의금액중소득공제대상이되는금액을적습니다. 마. 그밖의자료란 : 국세청에서제공하는증빙서류외의것을말합니다 ( 예를들면, 학원비지로납부영수증은 신용카드등 란에, 시력교정용안경구입비는의료비란에각각적습니다 ). 바. 각종소득공제항목란 : 소득공제항목에해당하는실제지출금액을적습니다 ( 소득공제액이아닌실제사용금액을공제항목별로구분된범위안에적습니다 ).

193 Part 2 Tax Forms 193 [Tax Form 24(1)] <Revised on April > (Page 3) ꊎꊚPersonal Deduction List (As for Personal Deduction, put in relevant items, and as for each item under Special Deduction, write down the amount of money you actually spent.) Rel ati on ship Code Ci t i zen/ Foreigner Resi dent (Al i en) Reg. No. Name Personal Deduction Basic Wo me n Age d Newly Born/ Newly Adopt ed Handi cappe d under 6 years old Description Insurance Premi um (Health Insurance Premi um included) Medi cal Expenses Special Deduction Educat i on Expenses Credit Card Usage Deduction Credi t Card & Check Card et c, Cash Receipt Donation No. of people eligible for personal deduction (No. of multiple children: ) NTS Data Other Data 0 NTS Data (Myself) Other Data NTS Data - Other Data NTS Data - Other Data NTS Data - Other Data NTS Data - Other Data Instruction 1. The State of residence and code for state of residence field is only required for non-residents. The abbreviated name of country or the state code should be entered according to the International Organization for Standardization (ISO) code designated by the ISO. 2. Withholding agents must submit payment records by March 10 of the following year (or, by the end of the month which is two months after the suspension/closing of business) which includes the day of issuance. 3. Ⅰ. In the box, Details of Income by Company, enter income without including non-taxable income, but with including non-taxation on the 30% of foreign workers' gross payroll. Ⅱ.The non-taxable income should be entered separately in the box, Non-taxable Income(If there are too many non-taxable items, enter only the total in the box ꊊꊒ, Non-taxable Income, and use another paper to fill in the Non-taxable Income). 4. Add Class A wage & salary income and Class B wage & salary income and fill in the Class B Taxpayer Association and class B wage & salary income fields of the -1 tax association section and t ax association deduction sect ion. 5. Fill in line ꊉꊚ-3 if you are a foreign employee applying for Article 18-2-(1) of Restriction of Special Taxation Act. The amount to be entered is 30/100 of the amount in line ꊉꊘ. 6. In line ꊊꊓ, enter the amount in line ꊉꊘ. However, if there is any amount to be declared in line ꊉꊚ-3, enter the amount by subtracting line ꊉꊚ-3 from line ꊉꊘ. If you apply for a flat tax rate according to Article 18-2-(2) of Restriction of Special Taxation Act. enter the sum of line ꊉꊘ and ꊊꊒ, and provisions for non-taxation, deduction, exemption and tax credit related to income tax do not apply. 7. Fill in the global income special deduction ( ~ ) section and other income deduction sections ( ~ ) with the deduction amount from the Report of Exemption & Deduction from Income/ Report of Exemption & Deduction from Wage & Salary Income [Tax Form 37] 8. Enter numbers after removing digits below the decimal point, and In line ꊎꊙ, enter 0 when taxes due ꊎꊙ are not exceed 1, The Income deduction items section applies to the year-end settlement regarding wage & salary income from 2006 on. a. Relationship Code: Oneself =0, Linear ascendant of employee =1, Linear ascendant of spouse =2, spouse =3, Linear descendant =4, Children and/or grandchildren and/or etc. of linear descendant = 5, Brother and sister =6, Others =7 (Please state relationship to employee and spouse for 4, 5, 6, 7) b. Citizen/Foreigner : Citizen =1, Foreigner =9 c. For dependents subject to deduction, mark O on the corresponding column. d. In the NTS Data section, please fill in the amount of each deduction, as found on the National Tax Service homepage. e. The Other Data section is for data other than that provided by the NTS. f. Enter the actual amount of expenses for each deduction section

194 194 제 2 편서식 [ 별지제 24 호서식 (1)] < 개정 > (4 쪽 ) 비과세근로소득및코드 법조문코드기재비과세항목지급명세서작성여부 소법 12 4 가 A01 복무중인병이받는급여 소법 12 4 나 B01 법률에의한동원직장에서받는급여 소법 12 4 다 C01 산업재해보상보험법 에의해지급받는요양급여등 소법 12 4 라 D01 근로기준법 등에의해지급받는요양보상금등 소법 12 4 마 E01 고용보험법 에의하여받는육아휴직급여등 E02 국가공무원법 등에따라받는육아휴직수당등 소법 12 4 바 F01 국가공무원법 등에따라받는요양비등 소법 12 4 사 G01 ꊉꊚ-5 비과세학자금 ( 소령 11) H01 ꊉꊚ-9 소령 12 1( 법령ㆍ조례에의한보수를받는아니하는위원등이받는수당 H02 소령 12 2~3( 일직료ㆍ숙직료등 ) H03 소령 12 4( 자가운전보조금 ) H04 소령 12 5~8( 법령에의해착용하는제복등 ) H05 ꊉꊚ-18 소령 12 9~11( 경호수당, 승선수당등 ) 소법 12 4 아 H06 ꊉꊚ-4 소령 가 ( 연구보조비 )- 유아교육법, 초중등교육법 H07 ꊉꊚ-4 소령 가 ( 연구보조비 )- 고등교육법 H08 ꊉꊚ-4 소령 가 ( 연구보조비 )- 특별법에의한교육기관 H09 ꊉꊚ-4 소령 나 ( 연구보조비 ) H10 ꊉꊚ-4 소령 다 ( 연구보조비 ) H11 ꊉꊚ-6 소령 ( 취재수당 ) H12 ꊉꊚ-7 소령 ( 벽지수당 ) H13 ꊉꊚ-8 소령 ( 천재ㆍ지변등재해로받는급여 ) 소법 12 4 자 I01 ꊉꊚ-19 외국정부또는국제기관에근무하는자비과세 소법 12 4 차 J01 보훈급여금등 소법 12 4 카 K01 ꊉꊚ-10 작전임무를수행을위해외국에주둔하는등이군이등이받는급여 소법 12 4 타 L01 종군한군인등이전사한경우비과세 M01 ꊉꊚ 소령 1611( 국외근로 ) 100 만원 소법 12 4 파 M02 ꊉꊚ 소령 1611( 국외근로 ) 150 만원 M03 ꊉꊚ 소령 1612( 국외근로 ) 소법 12 4 하 N01 국민건강보험법 등에따라사용자가부담하는부담금 소법 12 4 거 O01 ꊉꊚ-1 생산직근로자야간수당 소법 12 4 너 P01 식사대 (10 만원 ) P02 현물급식 소법 12 4 더 Q01 ꊉꊚ-2 출산ㆍ 6 세이하의자녀의보육관련비과세 ( 월 10 만원이내 ) 소법 12 4 러 R01 국군포로가지급받는보수등 조특법 15 S01 ꊉꊚ-11 주식매수선택권비과세 조특법 18 T01 ꊉꊚ-12 외국인기술자소득세면제 조특법 18 의 2 X01 ꊉꊚ-3 외국인근로자 30% 비과세 조특법 88 의 43 Y01 ꊉꊚ-13 우리사주조합배정시비과세 조특법 88 의 44 Y02 ꊉꊚ-14 우리사주조합인출금비과세 (50%) Y03 ꊉꊚ-15 우리사주조합인출금비과세 (75%) 조특법 100 Y20 ꊉꊚ-16 국민주택규모이하주택자금취득ㆍ임차보조금 조특법 Z01 ꊉꊚ-17 해저광물자원개발을위한과세특례

195 Part 2 Tax Forms 195 [Tax Form 24(1)] <Revised on April > (Page 4) Provisions & Clauses Code Ent ry Fi el d N o n - t a x a b l e Wa g e & Sa l a r y In co m e An d Co d e Details of Non-taxable Income preparation of payment statement 12 4(a) of ITA A01 Salary of a soldier in service 12 4(b) of ITA B01 Wage received by a person summoned under law, from the workplace for which he is summoned 12 4(c) of ITA C01 Medical care benefits under the Industrial Accident Compensation Insurance Act 12 4(d) of ITA D01 Medical treatment compensation under the Labor Standards Act or the Seamen Act 12 4(e) of ITA E01 Unemployment allowances under the Employment Insurance Act E02 Child-care leave allowances under the Public Officials Pension Act 12 4(f) of ITA F01 Medical treatment expenses under the Public Officials Pension Act 12 4(g) of ITA G01 ꊉꊚ-5 School expenses as prescribed in the Enforcement Decree of the ITA H01 ꊉꊚ-9 Allowances of committees' members unpaid under Acts and subordinate statutes, or Municipal Ordinances H02 Allowances for day night duty, etc H03 Subsidies for driving one's own car during business trip H04 Uniforms and regulation dresses received by an employee who shall wear a uniform under the Acts and subordinate statutes, or Municipal Ordinances H05 ꊉꊚ-18 Risk premiums paid to soldiers serving in specific fields 12 4(h) of ITA H06 Research subsidies for teachers of educational institutions under ꊉꊚ-4 the Early Childhood Education Act and Elementary and Secondary Educat i on Act H07 ꊉꊚ-4 Research subsidies for teachers of educational institutions under the Higher Education Act H08 Research subsidies for teachers of institutions as prescribed in the Ordinance of the ꊉꊚ-4 Ministry of Finance and Economy H09 ꊉꊚ-4 Research subsidies for teachers of research institute under the special Acts H10 ꊉꊚ-4 Research subsidies for teachers of research institutes H11 ꊉꊚ-6 Allowance for news gathering H12 ꊉꊚ-7 Allowances for service in isolated areas H13 ꊉꊚ-8 Wages received by a worker in such circumstances as natural disasters and other calamities 12 4(i) of ITA I01 ꊉꊚ-19 Pay received by the person working in a foreign government, or an international organization 12 4(j) of ITA J01 Compensation or school expenses received under the Act on the Honorable Treatment and Support of Persons, etc 12 4(k) of ITA K01 ꊉꊚ (l) of ITA L01 M01 ꊉꊚ Allowances received by military personnel and military service officials who are stationed in a foreign country to carry out any operational mission Pay for the year in which death ensues if military personnel or military service officials who serve in a war, dies in action Amount of less than 1,000,000 won per month from among the remunerations that are received by a person by furnishing labor abroad 12 4(m) of ITA Amount of less than 1.5Mio won per month when receiving remunerations in exchange for M02 ꊉꊚ furnishing labor in a pelagic fishery vessel or in a vessel serving overseas route, etc. M03 ꊉꊚ Allowances received for service overseas, etc 12 4(n) of ITA N01 Shares borne by the State, local government or employers under the National Health Insurance Act, etc 12 4(o) of ITA O01 ꊉꊚ-1 Allowances received by workers who are engaged in any production and related works 12 4(p) of ITA P01 Meal costs of not more than 100,000 won per month P02 Meals and other food and drinks 12 4(q) of ITA Q01 ꊉꊚ-2 Allowances, not more than 100,000 won per month, received from employers for childbirth or upbringing of children six years old or under 12 4(r) of ITA R01 Remunerations and retirement lump sum money received by the ROK Armed Forces Prisoners of War 15 of RSTA S01 ꊉꊚ-11 Non-taxation on stock option 18 of RSTA T01 ꊉꊚ-12 Exemption of Foreign Engineers from Income Tax 18-2 of RSTA X01 ꊉꊚ-3 30% non-taxation on income of foreign workers 88-4(3) of RSTA Y01 ꊉꊚ-13 Non-taxation on stocks alloted by employee stock ownership association 88-4(4) of RSTA Y02 ꊉꊚ-14 50% non-taxation on withdrawn amount from employee stock ownership association Y03 ꊉꊚ-15 75% non-taxation on withdrawn amount from employee stock ownershi p associati on 100 of RSTA Y20 ꊉꊚ-16 Assistance in the stability of Employees' Housing Situation 140(5) of RSTA Z01 ꊉꊚ-17 Special Cases of Taxation for Submarine Mineral Resources Development

196 196 제 2 편서식 [ 별지제 37 호서식 ] < 개정 > (1 쪽 ) 소득공제신고서 / 근로소득자공제신고서 ( 년소득에대한연말정산용 ) 근로자는해당서류를작성하여원천징수의무자 ( 소속회사등 ) 에게제출하며, 원천징수의무자는해당서류및첨부서류를확인하여근로소득세액계산을하고근로자에게즉시원천징수영수증을교부하며, 환급발생시원천징수의무자가근로자에게환급합니다. 소득자성명주민등록번호 - 근무처명칭사업자등록번호 - - 거주구분거주자, 비거주자 근무기간 ~ 거주지국 거주지국코드 관계코드 성명인적공제항목 각종소득공제항목 내ㆍ외국인 주민등록번호 기본공제 부녀자공제 경로우대공제 출산ㆍ입양자공제 장애인공제 자녀양육비공제 자료구분 보험료 ( 건강보험료등포함 ) 의료비 교육비 신용카드등사용액공제 신용카드등 현금영수증 기부금 인적공제항목에해당하는인원수를기재 ( 다자녀명 ) 국세청 기타 0 국세청 ( 근로자본인 ) 기타 국세청 인적공제및소득공제명세 - 기타국세청 - 기타국세청 - 기타국세청 - 기타국세청 - 기타 국세청 - 기타 국세청 - 기타 참고사항 1. 연령기준가. 경로자 ( ) 이전출생 (70세이상 : 100만원공제 ) 나. 6 세이하자 ( ) 이후출생 ( 자녀양육비공제 100 만원 ) 2. 관계코드 : 소득자본인 =0, 소득자의직계존속 =1, 배우자직계존속 =2, 배우자 =3, 직계비속자녀 =4, 직계비속자녀외 = 5 형제자매 =6, 기타 =7 을 적습니다 (4 ㆍ 5 ㆍ 6 ㆍ 7 의경우소득자와배우자의각각의관계를포함합니다 ). 3. 내ㆍ외국인 : 내국인 =1, 외국인 =9 로구분하여적습니다. 4. 다자녀란은근로자본인의기본공제대상자에해당하는자녀가 2 명이상인경우에해당자녀수를적습니다.

197 Part 2 Tax Forms 197 [Tax Form 37] <Revised on April 14, 2009> (Page 1) Re p o r t o f Ex e m p t i o n & D e d u ct i o n fr o m In co m e / Re p o r t o f Ex e m p t i o n & D e d u ct i o n fr o m Wa g e & Sa l a r y In co m e ( Fo r t he Y e a r - e n d T a x Se t t l e m e n t o f In co m e ) An employee should fill in and submit the form to a withholding agent (hi s/her employer), and then the wi thhol di ng agent should check if the form and attached documents are correct, calculate the tax amount for the employee's wage & salary and immediately issue a withholding receipt to the employee. Later, when it is found out that the employee paid more than he had to, the withholding agent will have to pay back the overpaid tax amount. Employee Name Resident(Alien) Reg. No. - Employer(Company) Name Tax Registration No. - - Residency Resident, Non-resident Period Attributable ~ State of Residence State Code Rela t i o nship code Ci t i zen Fore igner Name Basic/Additional Deduction Resident(Alien) Reg. N o. No. of people eligible for personal deduction (No. of multiple children: ) Basic Wom e Ag ed n Newly Born/ Handi ca Newly pped Ado pt ed under 6 years old Descriptio n NTS Data Other Data Insurance Premium Medical Expenses Special Deduction Educati o n Expense s Credit Card Usage Deduction Credi t Card & Check Card Cash Receipt etc, Donation 0 NTS Data (Myself) Other Data NTS Data - Other Data Pe r s onal Dedu ct i on List NTS Data Other Data NTS Data Other Data NTS Data Other Data NTS Data Other Data NTS Data Other Data NTS Data - Other Data Note 1. The aged over 70 and children under 6 years old ( 1,000,000 per capita) 2. Relationship Code: Oneself =0, Linear ascendant of employee =1, Linear ascendant of spouse =2, spouse =3, Linear descendant =4, Children and/or grandchildren and/or etc. of linear descendant = 5 Brother and sister =6, Others =7 (Please state relationship to employee and spouse for 4, 5, 6, 7) 3. Citizen/Foreigner : Citizen =1, Foreigner =9 4. As for the No. of multiple children, enter the number of your children if you have more than 2 children eligible for basic deduction.

198 198 제 2 편서식 [ 별지제 37 호서식 ] < 개정 > (2 쪽 ) 연금보험료공제 특 별 공 제 구분지출명세지출구분금액한도액공제액 연금보험료 ( 국민연금, 공무원연금, 군인연금, 교직원연금, 퇴직연금등 ) 보험료 의료비 교육비 주택자금 기부금 국민연금보험료 국민연금보험료외의연금보험료 퇴직연금 연금보험료 국민건강보험 ( 노인장기요양보험포함 ) 종 ( 전 ) 근무지 보험료 전액 주 ( 현 ) 근무지 보험료 전액 종 ( 전 ) 근무지 보험료 전액 주 ( 현 ) 근무지 보험료 전액 종 ( 전 ) 근무지 보험료 작성방법참조 주 ( 현 ) 근무지 보험료 작성방법참조 계 종 ( 전 ) 근무지 보험료 전액 주 ( 현 ) 근무지 보험료 전액 고용보험 종 ( 전 ) 근무지보험료전액주 ( 현 ) 근무지보험료전액 일반보장성보험 보험료 100만원 장애인전용보장성보험 보험료 100만원 보험료계 본인ㆍ65세이상자ㆍ장애인의료비 지출액 작성방법참조 그밖의공제대상자의료비 지출액 작성방법참조 의료비계 소득자본인 공납금 ( 대학원포함 ) 전 액 취학전아동 ( 명 ) 유치원비ㆍ학원비등 1인당 300만원 초ㆍ중ㆍ고등학교 ( 명 ) 공납금 1인당 300만원 대학생 ( 대학원불포함 ) ( 명 ) 공납금 1인당 900만원 장애인 ( 명 ) 특수교육비 전 액 교육비계 주택임차차입금 원리금상환액 작성방법참조 장기주택저당차입금 이자상환액 작성방법참조 주택자금공제액계 정치자금기부금 ( 세액공제분제외 ) 기부금액 전액공제기부금 기부금액 50% 한도적용기부금 기부금액 30% 한도적용기부금 기부금액 종교단체외지정기부금 기부금액 종교단체지정기부금 기부금액 기부금공제액계 작성방법참조 연금저축공제 2000년이전가입한개인연금저축 납입금액 불입액40% 와 72만원 2001년이후가입한연금저축 납입금액 작성방법참조 연금저축공제계 그밖의공제 투자조합출자공제 신용카드등사용액소득공제 소기업ㆍ소상공인공제부금소득공제불입금액작성방법참조 주택마련저축소득공제납입금액작성방법참조 출자또는투자출자ㆍ투자금액작성방법참조 1 신용ㆍ직불ㆍ기명식선불카드등사용금액 2 현금영수증 사용금액 3 학원비지로납부사용금액 4 사업관련비용 계 ( ) 우리사주출연금소득공제출연금액작성방법참조 장기주식형저축소득공제 기타 ( ) 1납입 1년차 2납입 2년차 3납입 3년차납입합계 공제액 = (1 20%+2 10%+ 3 5%)

199 Part 2 Tax Forms 199 [Tax Form 37] <Revised on April 14, 2009> (Page 2) Items Expenditure Details Classification Amount Limit Deduction Amt. Pensi o n Premi u m Deduct ion Speci al Deducti o n Other Deduct ion Pension Prem i um Ins ur an ce Prem i um Medical Ex pen ses Educati on Ex pen ses Ho usi n g Funds Donation Pension Pla n Deduction National Pension Previous Place Premium Total Amt. Contribution Current Place Premium Total Amt. Other Pension Previous Place Premium Total Amt. Contribution Current Place Premium Total Amt. Retirement Pension Previous Place Premium Contribution Current Place Premium Sub To ta l Healt h Ins Previous Place Premium Total Amt. (Elderly Long-term Care Ins. Included) Current Place Premium Total Amt. Employment Ins. Previous Place Premium Total Amt. Current Place Premium Total Amt. General Ins. (life, accident, etc.) Premium 1,000,000 Insurance for the Handicapped Premium 1,000,000 Sub To ta l Hi m/her sel f the Aged t he Han di cap ped Exp ens es For Dependents Expenses Total medical expenses Hi m / Her s e lf Tui t i on T ot a l Am t. For Child before entering an elementary school( ) Tuition etc. 3 mil/person For Students ( ) (elementary, secondary, high) Tuition 3 mil/person For Undergraduates ( ) (college or university) Tuition 9 mil/person For the handicapped ( ) Tuition etc. Total Amt. Total education expenses Housing loans with savings principle/ interest Long-term mortgage loan interest Total Housing Fund Deduction Political Fund Donation(Exclude Tax cr e di t Am t ) Donation Amt. No limit donation Donation Amt. 50% of limit donation Donation Amt. 30% of limit donation Donation Amt. Designated Donation for Non-religious Group Donation Amt. Designated Donation for Religious Group Donation Amt. Sub To ta l Signed before Dec. 31, 2000 Con t r i bu t i o n Signed after Jan. 1, 2001 Contribution Total Deductions for Contribution of Small-sized Company and Self-employed Mutual aid association Paym ent Housing savings Deposit In ve s tm ent Assn. Deduction Invest or Finance Investment Cr edi t Car d Usage Deduction 1 Issued in the your name Amt. used 2 Cash Receipt Amt. used 3 GIRO receipt of private teaching institutes Amt. used 4 Business related expenses Total( ) Employee Stock Ownership Assn. Contribution Contribution 1 Payment of 1st yr 2 Payment of 2nd yr Long-term stock-invested savings deduction 3 Payment of 3rd yr Total payment Other( ) 720,000 or 40% of contribution Deduction Amt.= (1 20%+2 10%+ 3 5%)

200 200 제 2 편서식 [ 별지제 37 호서식 ] < 개정 > (3 쪽 ) 공제종류내역공제율 국외원천소득 납세액 ( 외화 ) 납세액 ( 원화 ) - 외국납부세액 납세국명 납부일 세액공 세 제 신청서제출일 국외근무처 액 공 근무기간 직책 제 주택자금차입금이자세액공제이자상환액 30% 기부정치자금 10 만원이하 100/110 입국목적 정부간협약 기술도입계약 조세특례제한법 상감면 외국인근로자 기술도입계약또는근로제공일 감면기간만료일 외국인근로소득에대한감면신청서 접수일 제출일 신고인은 소득세법 제140조에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 년월일신고인 ( 서명또는인 ) 외국인근로자단일세율적용신청서제출여부 ( 또는 로적습니다 ) 제출 ( ) 종 ( 전 ) 근무지명 ( 사업자등록번호 ) 종 ( 전 ) 급여총액 종 ( 전 ) 결정세액 종 ( 전 ) 근무지근로소득원천징수영수증제출여부 ( ) 참고사항 1. 종 ( 전 ) 근무지근로소득을합산하여신고하지아니하는경우에는종합소득세신고를하여야하며, 신고하지아니한경우가산세부과등불이익이따릅니다. 2. 현근무지의연금보험료ㆍ국민건강보험료및고용보험료등은신고인이작성하지아니하여도됩니다.

201 Part 2 Tax Forms 201 [Tax Form 37] <Revised on April 14, 2009> (Page 3) Kinds of Tax Credit Details Deduction Rate For ei gn Sour ce In co m e Am t. Pa i d(fo rei g n Currency) Amt. Paid( ) - For ei g n T ax Country Date of Payment Tax Cr edi t Date of Submission of Application Overseas Working Pl ace Tax Cr edi t Working Period Position Home Mortgage Interest In ter est Pai d i n % Donation for Political money Not more than 100, /110 Purpose of En tr y Convention b/w Government Technology Importation Contract Exemption under Restriction of Special Taxation Act Forei gn Empl oyee Date of Tech. Importation Or Beginning of Service Expiration Date of Exemption Exemption Application for Foreign Employment Income Date of Acce p t i on Date of Submission In accordance with the Article 140 of the Income Tax Act, I hereby file this report. Date:., Taxpayer : (Signature) Do you submit an application form for flat tax rate of foreign employee? Previous Total Previous Company Name Wage & Salary (Tax Reg. No.) Previous Final Tax Liability N o t e Yes No The Receipt Attachs? Yes No 1. The taxpayer should file the final return of global income tax unless he or she included the wage & salary from the previous company in the year-end tax settlement. Otherwise, the taxpayer will be subject to penalty taxes. 2. The taxpayer him-/herself does not have to directly enter the pension premium, health insurance premium and employment insurance premium of the current company on the form.

202 202 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (1 쪽 ) ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세과세표준확정신고및납부계산서 부동산임대소득또는사업소득중하나의소득이발생하는하나의사업장만이있는단순경비율적용사업자로서장부를기장하지아니하고단순경비율로추계신고하는경우에는단일소득-단순경비율적용대상자용신고서 [ 별지제40호서식 (4)] 를사용하시기바랍니다. 간편장부대상자 ( 신규사업자와직전과세기간의수입금액이 4천800만원에미달하는사업자는제외 ) 가장부에따른기장신고를하지아니한경우산출세액의 20% 를무기장가산세로추가로납부하여야합니다. 복식부기의무자가복식부기에따른장부를기장하여신고하지아니한경우산출세액의 20% 또는수입금액의 7/10,000중큰금액을무신고가산세로추가로납부하여야합니다. < 작성순서및작성방법 > 1. ❶기본사항란을적습니다. 2. ❸세무대리인란을적습니다 ( 세무대리인이기장ㆍ조정또는신고서를작성한경우에만적습니다 ). 3. ❺~❽ 각종소득명세서를작성합니다 ( 해당사항이있는명세서만작성합니다 ). 4. ❾종합소득금액및결손금ㆍ이월결손금공제명세서, ꊝꊦ 이월결손금명세서를작성합니다 ( 이월결손금이없는경우에는 ꊝꊦ 이월결손금명세서는작성하지아니합니다 ). 5. ꊝꊧ 소득공제명세서를작성합니다. 6. ꊝꊨ 세액감면명세서ㆍꊝꊩ 세액공제명세서ㆍꊝꊪ 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 ))

203 Part 2 Tax Forms 203 [Form 40 ⑴] (page 1) ( Fo r t he ye a r o f ) Fi n a l Re t u r n o f T a x B a s e a n d Co m p u t a t i o n o f G l o b a l In co m e T a x, Sp e ci a l T a x fo r Ru r a l D e v e l o p m e n t a n d In ha b i t a n t T a x t o b e p a i d When a taxpayer, who are subject to Simplified Expense Rate, having either real estate rental income and business income accruing from a single business place does not keep books and records and files his/her return by estimate based on Simplified Expense Rate, he/she shall prepare [Form 40 (4)] : Single Income - For Taxpayer subject to Simplified Ex pen se Ra t e. 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 Fil e 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 Deduct i on a n d 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) Tax payer's nam e s hall be reco rded wit h his/her sig nat ure o r 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 ( )

204 204 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (2 쪽 ) 작성방법 1. 신고하는귀속연도와거주구분등에관한표를적습니다. 2. 2주민등록번호란 : 외국인은외국인등록번호 ( 외국인등록번호가없는경우여권번호 ) 를적습니다 3. 8신고유형란 : 해당되는신고유형에 표시합니다. 신고유형은신고서에첨부하는조정계산서또는소 득금액계산서등에따라구분하며, 2 이상의유형에해당하는경우 ꊺꋆ, ꊺꋅ, ꊺꋄ, ꊻꋃ, ꊼꋄ, ꊼꋅ, ꊽꋃ 의순서 에따라하나의유형만을선택합니다. 4. ❷환급금계좌신고란 : 환급세액이발생하는경우환급금을송금받을본인의예금계좌를적되, 환급세 액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고하여야합 니다. 5.❸세무대리인란 : 해당되는대리구분에 표시합니다. 세무사가기장, 조정또는신고서를작성한경우 에만선택하며 ꊱ기장 ꊲ조정 ꊳ신고중하나를선택합니다. 6.ꊊꊓ 종합소득금액란 : ❾종합소득금액및결손금ㆍ이월결손금공제명세서의 5란의합계 ( 종합소득금액 ) 를옮겨적습니다. 7. ꊊꊔ 소득공제란 : ꊝꊧ 소득공제명세서의 소득공제합계를옮겨적습니다. 8.ꊊꊖ 세율ㆍꊊꊗ 산출세액란 : 세율표에따라세율을적고과세표준에세율을곱한금액에서누진공제액을 빼서산출세액을계산합니다. 종합과세되는이자ㆍ배당소득이있는경우에는 종합소득산출세액계 산서 ( 금융소득자용 ) 를사용하여계산합니다. 소득세법 제 64조를적용받는부동산매매업자인경우에는 종합소득산출세액계산서 ( 주택등매매업자용 ) 에따라계산하고, 부동산매매업자가금융소득자인경 우에는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 에따라계산합니다. 9.ꊊꊘ 세액감면ㆍꊊꊙ 세액공제란 : ꊝꊨ 세액감면명세서의 5세액감면합계또는 ꊝꊩ 세액공제명세서의 5세액 공제합계를옮겨적습니다. 10.ꊊꊛ ㆍꊍꊗ 가산세란 : 국세기본법 제 47조의2부터제47조의5까지, 소득세법 제 81조ㆍ제 158조및제159조에 따른가산세를각각적습니다. 이경우 ꊊꊛ 가산세는 ꊝꊫ 가산세명세서의 16합계란의금액을적습니다. 11.ꊋꊒ ㆍꊍꊘ 추가납부 ( 환급 ) 세액란 : 추가납부세액계산서 ( 별지제51호서식 ) 를작성한후추가납부세액계산 서의 4. 소득세추가납부액합계란 의금액을 ꊋꊒ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적고, 그에따른농어촌특별세환급세액을 ꊍꊘ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적습니다. 12.ꊋꊔ ㆍꊍꊚ 기납부세액란 : ꊝꊬ 기납부세액명세서의 11란및 란의금액을각각옮겨적습니다. 13.ꊋꊕ 납부 ( 환급 ) 할총세액란 : ꊋꊓ 합계금액에서 ꊋꊔ 기납부세액란의금액을빼서적습니다. 그금액이 0 보다작은경우에는환급받을세액이므로 ❷환급금계좌신고란을적습니다. 14. 분납할세액란 : 납부할총세액이 1천만원을초과하는경우총세액이 2천만원이하인때에는 1천만 원을초과하는금액을, 2천만원을초과하는때에는세액의 100분의 50 이하의금액을납부기한경과 후 2개월이내에분납할수있습니다. 분납하려는경우에는분납할세액을이란에적습니다. 15. 지방소득세란 : 과세표준란에는 ꊋꊓ 종합소득세합계란의금액을옮겨적고, 세율 10% 를적용하여 ꊌꊕ 산 출세액을 계산합니다. ꊌꊖ 기납부세액은 [ 종합소득세기납부세액 (ꊋꊔ)-중간예납세액(ꊝꊬ 기납부세액명세서 의1)] 10% 의방법으로산정하여적습니다. 16. 농어촌특별세란 : ꊍꊓ 과세표준란은농어촌특별세과세대상감면세액합계표 ( 별지제68호서식 ) 의 ꊉꊚ 감면세 액합계란의금액을옮겨적고, 농어촌특별세법 제5조에따른세율 (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

205 Part 2 Tax Forms 205 [Form 40 ⑴] (Page 2) In s t r u ct i o n s 1. Indicate the attributable year for your tax filing and status of your resudency. 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. ❷B a n k Acco unt for Ta x Refun d : If yo u a re qua l ified fo r refund, write down your bacnk 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(chang ing ) wit h which a co py of ban k account is att ached. 5.❸Tax attornet: 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 Glo b a l In co m e ) of t he b l o ck ❾ Details of Global Income, Deficit and Deficit Carried Over Deductio n. 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 cal cul ate ꊊꊖ & ꊊꊗ. If the taxpayer is a career house trader affected by Article 6 4 of t he Incom e 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 KRW or the Income Tax is paid in installments T a b l e o f t a x r a t e ( U n i t : 1 0, w o n ) For the year of 2009 For the year of 2010, 2011 For the year of 2012 Att ribut a bl e Y ea r Tax base 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

206 206 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (3 쪽 ) 관리번호 - ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세 과세표준확정신고및납부계산서 거주구분 거주자1 / 비거주자2 내ㆍ외국인 내국인1 / 외국인9 외국인단일세율적용 여 1 / 부 2 거주지국 거주지국코드 ❶기본사항 1성 명 2주민등록번호 - 3 주 소 도ㆍ시 구ㆍ군 동ㆍ읍ㆍ면 가ㆍ리번지호 아파트ㆍ연립등 동 호 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 ꊱ복식부기의무자 ꊲ간편장부대상자 ꊳ비사업자 10신 고 구 분 ꊺꋃ 정기신고 ꊻꋃ 수정신고 ꊼꋃ 경정청구 ꊽꋃ 기한후신고 ꊾꋃ 추가신고 ( 인정상여 ) ❷환급금계좌신고 11금융회사 / 체신관서명 12계좌번호 14사업자등 ❸세무 13성명 전화번호록번호대리인 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 결 정 세 액 (ꊊꊗ-ꊊꊘ-ꊊꊙ) ꊊꊚ ꊍꊖ 가 산 세 ꊊꊛ ꊍꊗ 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) ꊋꊒ ꊍꊘ 합 계 (ꊊꊚ+ꊊꊛ+ꊋꊒ) ꊋꊓ ꊍꊙ 기 납 부 세 액 ꊋꊔ ꊌꊖ ꊍꊚ 차감 납부 ( 환급 ) 할총세액 (ꊋꊓ-ꊋꊔ) ꊋꊕ ꊌꊗ ꊍꊛ 분납할세액 (2개월내 ) ꊋꊖ ꊎꊒ 신고기한이내납부할세액 (ꊋꊕ-ꊋꊖ) ꊋꊗ ꊌꊘ ꊎꊓ 신고인은 소득세법 제70조, 농어촌특별세법 제7조, 지방세법 제177조의4 및 국세기본법 제45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 년월일신고인 ( 서명또는인 ) 세무대리인은조세전문자격자로서위신고서를성실하고공정하게작성하였음을확인합니다. 세무서장 귀하 세무대리인 ( 서명또는인 ) 접수 ( 영수 ) 일자 첨부서류 ( 각 1 부 ): 전산입력필 ( 인 )

207 Part 2 Tax Forms 207 [Form 40 ⑴] (Page 3) Contr ol No - ( F o r t h e y e a r o f ) F i n a l r e t u r n o f T a x B a s e a n d C o m p u t a t i o n o f G l o b a l In co m e T a x, S p e ci a l T a x fo r R u r a l D e v e l o p m e n t a n d L o c a l In c o m e T a x t o b e p a i d Residency Nationality Resident1/Non-resident2 Citizen1/Foreigner9 Application of Flat tax rate Yes 1 / No 2 State of State Resi dence Code ❶ Basic Information 1 Name 2 Alien Reg. No. - 3 Address City, Pr o v in ce Gu, City, Goon Dong, Eup, Myeon Street, Ri Beonji Ho Apt., Bu ildin g etc. Dong Ho 4 Home phone No. 5 Business phone No. 6 Mobile phone No. 7 address 8 Type of Return ꊺꋄ Self adjustment ꊺꋅ External adjustment ꊺꋆCompli ant 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 ꊺꋃ Regul ar ꊻꋃ Amended declaration ꊼꋃ Cl aim for correction ꊽꋃ Return after due date ꊾꋃ Addi ti onal Retur n 11 Name of Bank 12 Account No. 14 B u s i n e s s Registration No. ꊉꊘType of Bookkeeping and return assignment Adjustment for taxable income Preparing return ❹Computation of Income Tax ꊉꊙCont rol No. - - Classification Global Income Tax Local Income Tax Amount of Global Income ꊊꊓ Total Income Allowances ꊊꊔ - ꊉꊚDesignated No. 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 Pen al t y ta xes 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 15 P h o n e No. - Special Tax for Rural Development I d e cl a r e t ha t I ha v e e x a m i n e d t hi s fo r m a n d t o t he b e s t o f m y k n o w l e d g e a n d b e l i e f, i t i s t r u e, co m p l e t e, a n d i s a cco r d a n ce w i t h Ar t i cl e 7 0 o f t he Pe r s o n a l In co m e T a x L a w, Ar t i cl e 7 o f t he Sp e ci a l T a x fo r t he Ru r a l D e v e l o p m e n t L a w a n d Ar t i cl e o f t he L o ca l T a x L a w a n d Ar t i cl e 4 5 t hr o u g h o f t he Fr a m e w o r k Act o n N a t i o n a l T a x e s T a x p a ye r s i g n a t u r e I, a s a l i ce n s e e o f t a x p r o fe s s i o n a l, fi l l e d o u t a b o v e t a x r e t u r n fa i r a n d ho n e s t l y. T a x a g e n t ( Si g n a t u r e / St a m p ) T o He a d o f D i s t r i ct T a x O ffi ce Date of Receipt Attachments : Refer to Instruction of page 1 Computerized entry required (Signature)

208 208 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (4 쪽 ) ❺ 이자소득명세서 작성방법 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 이상인경우에는마지 막일련번호다음줄에코드별합계를적습니다. 4. 3상호 ( 성명 ) ㆍ4사업자등록번호 ( 주민등록번호 ) 란 : 이자를지급하는자의상호 ( 성명 ) 와사업자등록번 호 ( 주민등록번호 ) 를적습니다 이자소득금액란 : 이자의지급자별로원천징수세액을차감하기전의총이자액을적습니다. 6. 6원천징수된소득세란 : 이자를지급하는자에게원천징수된소득세를적습니다. 지방소득세는 3쪽에서계산하므로적지않습니다.

209 Part 2 Tax Forms 209 [Form 40 ⑴] (Page 4) In s t r u ct i o n s fo r Pr e p a r i n g ❺ D e t a i l s o f In t e r e s t In co m e 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 Company 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)

210 210 제 2 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

211 Part 2 Tax Forms 211 [Form 40 ⑴] (Page 5) ❺ D e t a i l s o f In t e r e s t In co m e 1 Income Cl assi - fication Code 2 Serial No. 3 Company Name (Name) In te r e s t Payer 4 Tax Reg. No. (Resident Reg. No.) 5 Taxable Interest In co m e 6 Income Tax withheld

212 212 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (6 쪽 ) ❻ 배당소득명세서 작성방법 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.

213 Part 2 Tax Forms 213 [Form 40 ⑴] (Page 6) 11 Inst r uct i ons for Pr epari ng ❻ Det ai l s of Di vi dend 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)

214 214 제 2 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

215 Part 2 Tax Forms 215 [Form 40 ⑴] (Page 7) ❻ D e t a i l s o f D i v i d e n d In co m e 1 Income Classification Code 2 Seri al No. Payer 3 Company Name 4Tax Registration No. 5 Dividend Inco me 6 Dividend Income for Gross-up Gross-Up 7 Gross-up Am ou nt (6 15/100) 8 Taxable Inco me (5+7) 9 Income Tax withhel d

216 216 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (8 쪽 ) ❼ 부동산임대소득ㆍ사업소득명세서 작성방법 1. 1 소득구분코드란 : 아래의소득구분코드 (30 ㆍ 31 ㆍ 40 ㆍ 41) 를코드순으로적습니다. 가. 부동산임대업소득 : 30 나. 조세특례제한법 제100조의18에따라동업기업에서배분받은부동산임대소득 : 31 다. 사업소득 : 40 라. 조세특례제한법 제100조의18에따라동업기업에서배분받은사업소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 3. 3사업장의소재지가국내인경우 1, 국외인경우 9 로구분하여적고소재지국코드는국제표준화기구 (ISO) 가정한국가코드를적습니다. 국내인경우코드를적지않습니다. 예 ) 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. 6. 8총수입금액란및 10소득금액란 : 비과세사업소득인농가부업소득이있는사업자의경우는비과세사업소득 ( 농가부업소득 ) 계산명세서 ( 별지제37호의3서식 ) 를작성한후동서식의 ꊉꊙ 과세대상금액란의수입금액과소득금액을옮겨적습니다. 조세특례제한법 제100조의18에따라동업기업에서배분받은사업소득의경우배분받은소득금액을총수입금액란에, 배분받은결손금을필요경비란에적습니다. 7. 9필요경비란 : 기준경비율에따라신고하는경우 추계소득금액계산서의 16필요경비계란의금액을적습니다. 다만, 소득금액을 추계소득금액계산서의 20비교소득금액으로할경우에는 8총수입금액에서 소득금액을뺀금액을적습니다 소득금액란 : 8총수입금액에서 9필요경비를뺀금액을적습니다. 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.

217 Part 2 Tax Forms 217 [ 별지제 40 호서식 (1)] ( 개정 ) (8 쪽 ) Inst r uct i ons for Prepari ng ❼ Det ai l s of Real Estate Rent al Income and Busi ness Income 1. 1Income Classification Code : Choose appropriate code (30ㆍ31ㆍ40ㆍ41) from below. (1) Real Estate Rental Income : 30 (2) Real Estate Rental Income Derived from partnership under the Article of Restriction of special taxation Act: 31 (3) Business Income : 40 (4) Business Income Derived from partnership under the Article of Restriction of special taxation Act: Serial No.: Indicate serial number according to the income clas s ifi cat i on cod e. If t he ser i al numb er i s 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 busines place as designated by the International Organization for Standardization. If the business place is in Korea, no country code is necessary. e.g., 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- Income 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 whos e s har e of s t ock s or t he ra t io 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 wi t hhold ing 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)

218 218 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (9 쪽 ) ❼ 부동산임대소득ㆍ사업소득명세서 1 소득구분코드 2 일련번호 3 사 업 장 4 상 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) 11과세기간개시일 12과세기간종료일 ꊉꊕ 대표공동사업자 성 명 주민등록번호 성 명 주민등록번호 ꊉꊖ 특수관계자 성 명 주민등록번호 성 명 15 일련번호 주민등록번호사업소득에대한원천징수및납세조합징수세액 원천징수의무자또는납세조합 ꊉꊘ 상호 ( 성명 ) ꊉꊙ 사업자등록번호 ( 주민등록번호 ) 원천징수또는납세조합징수세액 ꊉꊚ 소득세 ꊉꊛ 농어촌특별세

219 Part 2 Tax Forms 219 [Form 40 ⑴] (Page 9) ❼ D e t a i l s o f Re a l Es t a t e Re n t a l In co m e B u s i n e s s In co m e 1 Income Cl assification Code 2 Serial No. 3 Pl a ce of busine ss Domestic1/ Overseas9 Location 4 Company Name State code of location 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 ) 11 Beginning Date of Taxable Period 12 Closing Date of Taxable Period 13 Representative Co-owner 14 Rel at ed Party 15 Serial No. Name Alien[Resident] Regi strati on No. Name Alien[Resident] Regi str at i on No. Name Alien[Resident] Regi str at i on No. Name Alien[Resident] Regi str at i on 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

220 220 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (10 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서작성방법 1. 이서식에비과세소득과분리과세소득은적지아니합니다. 2. 1소득구분코드란 : 다음중해당되는소득구분코드를코드순으로적습니다. 가. 근로소득의소득구분코드 (1) 갑종 ( 국내 ) 근로소득 ( 미국군근로소득및국외근로소득은제외합니다 ): 51 (2) 미국군근로소득 ( 미국군으로부터받는근로소득을말합니다 ): 52 (3) 국외근로소득 ( 국외에서근로를제공하고받는근로소득을말합니다 ): 53 (4) 을종근로소득 ( 을종근로소득납세조합가입자가받는을종근로소득을말합니다 ): 55 (5) 을종근로소득 ( 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한을종근로소득을말합니다 ): 56 (6) 을종근로소득 [(4) ㆍ (5) 외의을종근로소득 ]: 57 을종근로소득은외국기관, 국제연합군 ( 미국군은제외합니다 ), 국외에있는외국인또는외국법인으로부터받는근로소득 ( 국내지점ㆍ국내영업소ㆍ국내사업장으로부터받는근로소득은제외합니다 ) 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, 주식매수선택권의행사로발생한을종근로소득이있는근로자는해당주식매수선택권을부여한외국소재본점을적거나모회사의국내소재지점ㆍ연락사무소또는외국인투자기업의상호및사업자등록번호를적습니다. 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.

221 Part 2 Tax Forms 221 [Form 40 ⑴] (Page 10) In s t r u ct i o n s fo r Pr e p a r i n g ❽ D e t a i l s o f Wa g e & Sa l a r y In co m e, Pe n s i o n In co m e a n d O t he r In co m e 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) Class A wage & salary income(domestic, excluding wages and salaries received from the U.S. Armed Forces in Korea and foreign earned income) : 51 (2) Wages and salaries received from the U.S. Armed Forces in Korea : 52 (3) Foreign earned income(the income in consideration of supplying labors furnished abroad) : 53 (4) Class B wage & salary income of the member who joined taxpayer association : 55 (5) Class B wage & salary income(class B wage & salary income incurred from the exercise of stock option granted by foreign companies) : 56 (6) Class B wage & salary income besides (4) and (5) : 57 * Class B wage & salary income is referred as wages and salaries received from a foreign agency, the U.N. Forces in Korea (excluding the U.S. Armed Forces), a foreigner or foreign corporation outside Korea, excluding those claimed as a deductible expense for a Korean place of business of a non-resident or a foreign corporation. 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 Write 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 labor having Class B wage & salary shall write down the name or tax registration no. of foreign head quarter, domestic branch, liaison office, foreign invested company which gave the stock option concerned income from stock option exercised. 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 deduct ion, whi ch i s deduct ed fr om the wages and salar ies i ncome 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, writed down the amount of pension income deduction Taxable Income : 5Gross-Receipt - 6Necessary Expenses 8. 8 Income 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)

222 222 제 2 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

223 Part 2 Tax Forms 223 [Form 40 ⑴] (Page 11) ❽ D e t a i l s o f Wa g e & Sa l a r y In co m e, Pe n s i o n In co m e, a n d O t he r In co m e 1 Income Classification Code 2 Serial No. Pa yer 5Gross (Domestic working place) Receipt 6 7 (Total Taxable amount of Necessary 3 Company Name (Name) pay total Incom e 8 amount of Exp ens es (5-6) 4 T a x Re g. N o. Income pension) (Resident Reg. No.) Tax Tax withheld or the t a x col l ected by taxpayer association 9 Special Tax for Rural Development

224 224 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (12 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서작성방법 1. 1소득별소득금액란 : 소득의구분별로다음과같은방법으로적습니다. 가. 이자소득금액란 : ❺이자소득명세서의 5이자소득금액의합계액나. 배당소득금액란 : ❻배당소득명세서의 8배당소득금액의합계액에서 소득세법 제17조제1항제8 호에따른출자공동사업자의배당소득을제외한금액다. 출자공동사업자의배당소득금액란 : 소득세법 제17조제1항제8호에따른출자공동사업자의배당소득금액의합계액라. 부동산임대소득금액란 : ❼부동산임대소득 사업소득명세서의소득구분코드가 30 과 31 인소득의 ꊉꊒ 소득금액란의합계액. 다만, 합계액이결손 (-) 인경우에는 0 으로적고, 그결손금은 ꊝꊦ 이월결손금명세서의부동산임대소득금액의이월결손금발생금액 (2) 란에적습니다. 마. 사업소득금액란 : ❼부동산임대소득 사업소득명세서의소득구분코드가 40 과 41 인소득의 ꊉꊒ 소득금액란의합계액바. 근로소득금액, 연금소득금액, 기타소득금액란 : ❽근로소득ㆍ연금소득ㆍ기타소득명세서의각소득별 7소득금액란의합계액 2. 2사업소득결손금공제금액란 : 사업소득금액이결손 (-) 인경우에는그결손금액을부동산임대소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다. 사업소득의결손금또는이월결손금을배당소득이나이자소득에서공제할것인지여부및그공제할금액은 소득세법 제 45조제5항에따라납세자가결정합니다. 3. 3사업소득이월결손금공제금액란 : 사업소득의이월결손금이있는경우에는그이월결손금을사업소득금액ㆍ부동산임대소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다. 4. 4부동산임대소득이월결손금공제금액란 : 부동산임대소득에서공제하는부동산임대소득이월결손금을적습니다. 5. 5결손금ㆍ이월결손금공제후소득금액란 : ( ) 의방법으로산정한금액을적습니다. 다만, 사업소득금액이음수 (-) 인경우 ( 사업소득의결손금을 2와같이다른소득에서공제한후에도결손금이남는경우를말합니다 ) 에는 0 으로적고, 그남은결손금은 ꊝꊦ 이월결손금명세서의사업소득의 2이월결손금발생금액란에적습니다. 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.

225 Part 2 Tax Forms 225 [Form 40 ⑴] (Page 12) In s t r u ct i o n s fo r Pr e p a r i n g ❾ D e t a i l s o f G l o b a l In co m e, D e fi ci t a n d D e fi ci t Ca r r i e d O v e r D e d u ct i o n 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 Income: ꊉꊒ total income amount of real estate income or business income of which income classification code is either 30 or 31. If the amount is (-), write down "0", and write down the loss in the 2amount incurred in the Statement of Deficit Carried Over. 마. Business Income: ꊉꊒ total income amount of real estate income or business income of which income classification code is either 40 or 41. 바. Wage&Salary Income, Pension Income, Othe Income: 7Balance of each inco me type in t he specification of Wage&Salary Income/ Pension Income/ Othe Income. 2. 2Business Deficit Deducted : The amount of deficit for business income is deducted from each income in following sequence, real estate rental income, wage & salary income, pension income, other income, interest income, and dividend income subject to global income tax(not deducted from interested 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 Business Income : The amount of deficit carried over is deducted from each income in following sequence, business income, real estate rental income, wage & salary income, pension inco me, o ther inco me, d iv id end income, interest income subject to global income tax(not deducted from interested income and dividend income subject to withholding tax rate). 4. 4Deficit Carried Over deduction for Real Estate Rental Income : Write down the deficit of real es t ate rent al inco me which is d ed ucted from real estate rental income. 5. 5Income after Deficit / Deficit Carried Over : * In case where the 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. In s t r u ct i o n s fo r Pr e p a r i n g ꊝꊦ St a t e m e n t o f D e fi ci t Ca r r i e d O v e r 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 ov er which is l eft aft er d ed uct io n ( )

226 226 제 2 편서식 [ 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 연금소득금액 기타소득금액 합계 ( 종합소득금액 ) ꊝꊦ 이월결손금명세서 구분 이월결손금발생명세 1 발생과세기간 2 발생금액 3 전기까지공제액 4 당기공제액 당기공제액 5 소급공제액 6 그밖의공제액 7 잔액 부동산 임대소득 사업소득

227 Part 2 Tax Forms 227 [Form 40 ⑴] (Page 13) ❾ D e t a i l s o f G l o b a l In co m e, D e fi ci t a n d D e fi ci t Ca r r i e d O v e r D e d u ct i o n Classification 1 Am ou nt of Inco me by Incom e Classification 2 Business Deficit Deducted Deficit Carried Over Deducted 3Deficit Carried Over Deduction for Business Inco me 4Deficit Carried Over Deduction for Real Estate Incom e 5 In co m e after Deficit / Deficit Carried Over Interest Income Dividend Income Dividend income paid to a Co-investor Real Estate Rental Income Business Income Wage & Salary Income Pension Income Other Income Total Global Income ꊝꊦ St a t e m e n t o f D e fi ci t Ca r r i e d O v e r Cl a s si - fication Deficit carried ov er 3 Amount 2 Deducted by 1 Taxation Amo unt Pre-Taxation Period Accru ed Accru ed Pe rio d 4 Current Deduction Current Deduction 5 Ret ro act ive Deduction 6 Other Deduction 7 Balance Re al Estate Rent a l In com e Business In com e

228 228 제 2 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 200만원한도로공제합니다. 4. 특별공제 (15~ꊊꊓ) 란 : 다음과같은방법으로적습니다. 가. 15보험료공제ㆍ 16의료비공제ㆍ17교육비공제ㆍ 18주택자금공제란 : 근로소득자 ( 일용근로자는제외합니다 ) 만근로소득금액에서공제합니다. 나. 기부금공제란 : 기부금명세서 ( 별지제45호서식 ) 를먼저작성한후이난을적습니다. 사업소득의필요경비에산입하지아니한기부금중기부금코드별로다음의공제한도범위내의금액을공제하되, 기부금명세서의코드 10, 40, 41의기부금공제액은이난에적고, 20, 21, 30, 31, 42의기부금공제액은 조세특례제한법 상소득공제란에기부금종류별로적습니다. 소득세법 제62조에따라원천징수세율을적용받는이자소득및배당소득이있는경우종합소득금액에서이를제외하고계산합니다. ᄀ기부금명세서의코드 10, 20, 21의기부금 : 종합소득금액ᄂ코드 30, 31의기부금 : ( 종합소득금액-ᄀ의기부금공제액 ) 50% ᄃ코드 42의기부금 : ( 종합소득금액-ᄀ~ᄂ의기부금공제액 ) 30% ᄅ코드 40, 41의기부금 [ 종교단체기부금 ( 코드 41) 이있는경우 ]: ( 종합소득금액-ᄀ~ᄃ의기부금공제액 ) 10% + [( 종합소득금액-ᄀ ~ᄃ의기부금공제액 ) 5% 와코드 40의기부금중적은금액 ] ᄆ코드 40, 41의기부금 [ 종교단체기부금 ( 코드 41) 이없는경우 ]: ( 종합소득금액-ᄀ~ᄃ의기부금공제액 ) 15% 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.

229 Part 2 Tax Forms 229 [Form 40 ⑴] (Page 14) In s t r u ct i o n s fo r Pr e p a r i n g ꊝꊧ D e t a i l s o f Ex e m p t i o n s a n d D e d u ct i o n s 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 familiy 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 Sytem). 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) 5% 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) 15% (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 columnꊊꊗ is for the deduction amount. And t he col umn 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.

230 230 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (15 쪽 ) ꊝꊧ 소득공제명세서 인 적 공 제 연금보험료공제 소득세법 상소득공제 구분금액구분금액 1 본인 14주택담보노후연금이자비용공제기본 2배우자 15보험료공제공제 3부양가족 ( 명 ) 의료비공제 470세이상인자 ( 명 ) 교육비공제특 5장애인 ( 명 ) 주택자금공제추가 6부녀자 기부금공제공제별 76세이하인자 ( 명 ) 8출생ㆍ입양자 ( 명 ) 9다자녀추가공제공 10인적공제계 (1~9의합계 ) 표준공제 11 국민연금보험료공제 12 기타연금보험료공제 13 퇴직연금소득공제 관계성명내외국인 제 특별공제합계 근로소득이있는자 ( ~ 또는 ) 근로소득이없는자 ( + ) 인적공제대상자명세내외주민등록번호 ( 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+ + )

231 Part 2 Tax Forms 231 [Form 40 ⑴] (Page 15) ꊝꊧ D e t a i l s o f Ex e m p t i o n s a n d D e d u ct i o n s Exemptions and Deductions under the Income Tax Law Classification Amoun t Classification Am o u n t 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 5 Handicapped Person ( ) Housing Fund Allowances nal Add it 6 Female Worker ( ) Deduction for Donations Deduc ional 7 Lineal descendant less than 6 years of tion age ( ) Sp eci a l 8 New born/newly adopted( ) Pens ion premium deducti on 9 A d d it i o n a l d e d u ct i o n fo r househol ds with multipl e chi ldren 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 Rel ati on ship Code Name Ci ti zen/ Forei gner Resident(Alien) Reg. No Dedu ctio n 20 Standar d Deducti on Rel ati on ship Code Total of Spe ci al Dedu ct io n s Name Individual having wage or salary ( ~ or ) Individual not having wage or salary ( + ) Ci ti zen/ Forei gner 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 Amoun t Tax Reg No. Sum of Exemptions and Deductions under the Special Tax Treatment Control Law Sum of Exemptions and Deductions (10~14+ + )

232 232 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (16 쪽 ) ꊝꊨ 세액감면명세서및 ꊝꊩ 세액공제명세서작성방법 1. 소득세의감면에관한규정과세액공제에관한규정이동시에적용되는경우에는다음의순서에따라적용합니다. 가. 해당과세기간의소득에대한세액감면나. 이월공제가인정되지아니하는세액공제다. 이월공제가인정되는세액공제. 이경우해당과세기간의세액공제와전과세기간에서이월된미공제액이함께있는때에는이월된미공제액을먼저공제합니다. 세액감면및세액공제의합계액이납부할세액 ( 가산세는제외합니다 ) 을초과하는경우에는그초과하는금액은없는것으로보며, 납부할세액이 조세특례제한법 제132조에따른최저한세에미달하는경우그미달하는세액에상당하는부분에대하여는감면등을하지아니합니다. 다만, 이월공제가인정되는세액공제의경우에는다음과세기간으로이월하여사업소득에대한소득세에서이를공제할수있습니다. 2. 1해당법조문 ( 제목 ) 란 : 세액감면또는세액공제에관한해당 소득세법 또는 조세특례제한법 의조문 ( 제목 ) 을적습니다. 가. 조세특례제한법 제76조 ( 정치자금손금산입특례등 ) 에따라기부한정치자금 10만원까지는기부금액의 100/110을세액공제합니다. 나. 배당세액공제 ( 소득세법 제 56조 ) 는 종합소득산출세액계산서 ( 금융소득자용 ) 의 배당세액공제의 ꊋꊛ 란의금액을적습니다. 소득세법 제64조에따른종합소득금액에주택 ( 그부수토지를포함합니다 ) 등매매차익이있는자 ( 소득세법 제104조제 1항제2호의3부터제 2호의7까지및제3호의어느하나에해당하는주택또는토지의매매차익이있는거주자를말합니다 ) 는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 의 배당세액공제의 ꊍꊙ 란의금액을적습니다. 다. 조세특례제한법 제 100조의18에따라동업기업에서배분받은세액공제금액과세액감면금액을각각세액공제또는감면받을수있습니다 코드란 : 납세자가적지아니합니다. 4. 3세액감면또는세액공제란 : 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.

233 Part 2 Tax Forms 233 [Form 40 ⑴] (Page 16) In s t r u ct i o n s fo r Pr e p a r i n g D e t a i l s o f T a x Ex e m p t i o n s a n d D e t a i l s o f T a x Cr e d i t s 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 re cogniz ed. In this ca se, if ther e 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 re duction carr ied for wa rd is recogn iz ed, the ta x 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 ofꋑ 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 de duction car ried 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. D e t a i l s o f Re s e r v e d Fu n d s 1. 1Article(title) of the Tax Incentive and Limitation Law : Fill out Article(title) of the Tax In cen tive an d Limitation Law which pr escrib es the a llowa nce 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.

234 234 제 2 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 1 조세특례제한법 조문 ( 제목 ) 2 코드 ꊝꊪ 준비금명세서 준비금손금산입액준비금환입액 7 5당기 6환입액사업자 3연도 4금액환입액누계등록번호

235 Part 2 Tax Forms 235 [Form 40 ⑴] (Page 17) ꊝꊨ D e t a i l s o f T a x Ex e m p t i o n s 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. 5Total of Tax Exemptions ꊝꊩ D e t a i l s o f T a x Cr e d i t s 1Article(title) of the Related Tax Law 2Code 3Tax Exemption 4Tax Registration No. 5Total of Tax Exemptions D e t a i l s o f Re s e r v e d Fu n d s 1Article of the Restriction of Special Taxation Act 2 Co de Amount Deducted from the Taxable Incom e 3 Year 4 Am oun t Amount Added Back to the Taxable Income 7 Tax Registration 6 5 No. Accumul at ed This Year Amo u nt

236 236 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (18 쪽 ) ꊝꊫ 가산세명세서작성방법 1. 1무신고가산세ㆍ2부당과소신고가산세 : 복식부기의무자의경우미달세액또는수입금액에가산세율을적용하여산출된금액중큰금액을적습니다. 복식부기의무자가대차대조표ㆍ손익계산서와그부속서류및합계잔액시산표와조정계산서를제출하지아니한경우에는확정신고를아니한것으로보아무신고가산세를적용합니다. 2. 4납부 ( 환급 ) 불성실가산세란 : 가산세율은 2002년귀속소득분부터 3/10,000을적용합니다. 3. 6증빙불비가산세란 : 정규증빙서류 ( 세금계산서, 계산서, 신용카드매출전표, 현금영수증등 ) 외의증빙을수취한분에상당하는금액에가산세율을적용하여적습니다 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4천 800만원이상인간편장부대상사업자로서장부를기장하지아니하고기준 ( 단순 ) 경비율에따라추계신고를하는경우와복식부기의무자가복식부기에의한장부를기장하지아니한경우에는산출세액에 20% 를곱한금액을적습니다. 무기장가산세와무신고가산세가동시에적용될때에는그중큰금액에해당하는가산세만을적용하고, 가산세액이같으면무신고가산세를적용합니다. 5. 사업용계좌미개설ㆍ미신고가산세란 : 사업용계좌를신고기한내개설ㆍ신고하지아니한때에는개설ㆍ신고하지아니한기간의수입금액과사업용계좌미사용금액중큰금액에 0.2/100를적용합니다. 6. 사업용계좌미사용가산세란 : 사업용계좌를개설ㆍ신고하였으나사용하지아니한때에는미사용금액에 0.2/100를적용합니다. 7. 5보고불성실가산세ㆍ 6증빙불비가산세ㆍ7영수증수취명세서미제출가산세ㆍ8사업장현황신고불성실가산세는의무위반종류별로 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. 7ㆍ ꊊꊖ 사업소득란 : ❼사업소득명세서 ꊉꊚ 란의합계액과 ꊉꊛ 란의합계액을각각적습니다. 7. 8ㆍꊊꊗ 근로소득란 : ❽근로소득ㆍ연금소득ㆍ기타소득명세서중근로소득에대한 8란의합계액과 9란의합계액을각각적습니다 연금소득ㆍ 10 기타소득란 : ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서중연금소득및기타소득에대한 8 란의합계액을적습니다.

237 Part 2 Tax Forms 237 [Form 40 ⑴] (Page 18) In s t r u ct i o n s fo r Pr e p a r i n g ꊝꊫ D e t a i l s o f Pe n a l t y T a x e s 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 shalle 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 Failure to Gather Relevant Tax Invoices : Penalty rate is applied on the amount corresponding to the received amount, when evidence other than the regular evidential document is received 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, 6lack of evidential 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 i n 48-2 of the Framework Act on National Taxes, the amount can be deducted from the penalty tax. In s t r u ct i o n s fo r Pr e p a r i n g ꊝꊬ D e t a i l s o f T a x Pr e p a i d 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. 3. 4ㆍꊊꊓOccasional 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. 6. 7ㆍꊊꊖBusiness income : Write in the total amount of and in ❼ Details of Business Income. 7. 8ㆍꊊꊗWage & 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 Pension Income & 10 Other income : Write in the total amount of 8 regarding the Pension Incom e of ❽ Details of Wage & Salary Income, Pension Income, and Other Income.

238 238 제 2 편서식 [ 별지제40호서식 (1)] ( 개정 ) (19쪽) ꊝꊫ 가산세명세서 구 분 계산기준 기준금액 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 일반과소신고 미달세액 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 7 영수증수취 미 제 출 미제출금액 1/100 명세서미제출 불 명 불명금액 1/100 8사업장현황신고 무 신 고 수입금액 0.5/100 불 성 실 과 소 신 고 수입금액 0.5/100 9공동사업장등록 미등록ㆍ허위등록 총수입금액 0.5/100 불 성 실 손익분배비율허위신고등 총수입금액 0.1/100 10무 기 장 산출세액 20/100 11사업용계좌미개설ㆍ미신고수입금액 0.2/100 등미신고등미사용미사용금액 0.2/100 12신용카드거부 거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 미 가 맹 수입금액 0.5/100 13현금영수증미발급 발급거부ㆍ불성실금액 5/100 발급거부ㆍ불성실건수 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 소득세 농어촌특별세 중 간 예 납 세 액 1 토지등매매차익예정신고납부세액 2 토지등매매차익예정고지세액 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

239 Part 2 Tax Forms 239 [Form 40 ⑴] (Page 19) ꊝꊫ D e t a i l s o f Pe n a l t y T a x e s Classifica tion Ca l cu l a t i o n B a s e T a r g e t Ra t e A m o u n t s Unreported Amount 40/100 Intentional 1 Penalty tax on G r o s s Re v e n u e 14/10,000 failure to file returns Unreported Amount 20/100 Unintentional G r o s s Re v e n u e 7/10,000 2 Penalty tax on underreporting of income 3 Excessive refund claim 4 Penalty for unfaithful payment(refund) 5 P e n a l t i e s onunfaithful report Withholding Payment Intentional Under-reported 40/100 G r o s s Re v e n u e 14/10,000 U n i n t e n t i o n a l Under-reported 10/100 In t e n t i o n a l Exces siv e Refun d 40/100 U n i n t e n t i o n a l Ex ce s s i v e Re fu n d 10/100 Sum of Days Unpaid ( ) Amounts Unpai d 3/10,000 receipts Failure to submit Non-submission Amt. 2/100 Late submission Amt. late submitted 1/100 record Failure to issue Value of supply 1/100 Inaccura te Inaccurate Amount 1/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Sum table of invoice Sum table of tax invoice by each supplier Failure to submit Value of supply 1/100 Late submission Amt. l ate submi t ted 0.5/100 Sub To t al 6 Failure to gather relevant tax invoices Unsupported 2/100 7 List of invoices Fail ure in submitting Unreported Amount 1/100 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 9 Unfaithful registration of co-invested business place 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 Non-issuance Amount 5/100 credit card sal es 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 D e t a i l s o f T a x Pr e p a i d Clas s ification In come Tax Speci al 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 In t eres t In com e 5 ꊊꊔ Dividend income 6 ꊊꊕ Tax withheld and Tax collected Business income 7 ꊊꊖ by Taxpayer association Wage & salary income 8 ꊊꊗ Pension income 9 Other income 10 Total tax amount prepaid ꊉꊓ ꊊꊘ

240 240 제 2 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 제127조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 을말합니다. 다. 기준초과금액 은과세대상금융소득에서종합과세기준금액 (4 천만원 ) 을공제한금액을말합니다. 2. ꋏ 또는 ꋐ 의작성란선택은다음과같습니다. 가. 나. 개인별연간금융소득합계액이 4 천만원을초과하는경우에는 ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 란에작성합니다. 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.

241 Part 2 Tax Forms 241 [Form 40 ⑴] (Page 20) Inst r uct i ons for Pr epari ng ꊝꊭ Cal cul at i on of Gl obal Tax on Fi nanci al 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 D et a il s o f Int eres t Incom e. 4. 5Dividend income subject to gross-up : enter the sum of 6 Dividend Income for Gross-up of co de 2 1 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 ( - ).

242 242 제 2 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 ]

243 Part 2 Tax Forms 243 [Form 40 ⑴] (Page 21) ꊝꊭ Ca l cu l a t i o n o f G l o b a l T a x o n Fi n a n ci a l In co m e ꋎ C o m p u t a t i o n o f Fi n a n ci a l In co m e Classification Amount Classification Amount 1 Interest income from non-commercial loans 5Dividend income subject to gross-up 2Interest income not withheld 6Dividend income not withheld 3Interest income besides 1, 2 7 Dividend income besides 5, 6 4Total interest income (1+2+3) 8Total dividend income (5+6+7) ꋏ In case where the amount of col umn ( ) exceeds the threshol d amount(40mil lion won) ꋐ In case where the amount of column ( ) is under the threshold amount(40mill ion won) Classification Amount Classification Amount 9Financial income (4+8) ꊋꊓFinancial income not withhel d(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 ꊋꊖInco me d eductio n ꊉꊕGlobal income other than financial income ꊋꊗTax base( - ) ꊉꊖGlobal income ( + + ) ꊋꊘBasic tax rate ꊉꊗInco me d eductio n 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 ꊊꊗInco me d eductio n ꊊꊘTax base ( - ) ꊊꊙBasic tax rate ꊊꊚTax calculated ꊊꊛTax amount comparatively calculated ( + + ) ꊋꊒCalculated global income tax amount (greater of or )) ꋑ T a x cr e d i t fo r d i v i d e n d Lesser of and ( - )

244 244 제 2 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. 부동산임대소득 : 30 나. 사업소득 : 일련번호란 : 부동산임대소득과사업소득을각각사업장별로일련번호를부여하며, 부동산임대소득또는사업소득이사업장별로 2 이상인경우에는부동산임대소득과그합계를먼저적고그다음칸부터는사업소득과그합계를적어야합니다. 3. 가. 소득금액계산 (1~9) 작성시동일사업장에여러업종이있는경우에는 7 업태 / 종목ㆍ 8 업종코드ㆍ 9 총수입금액란에업종별로적은후, 계 ( ) 항목에업종별금액을합계하여적습니다. 단일업종인경우에는오른쪽의 계 ( ) 항목에작성합니다. 4. 매입비용 (ꊊꊔ~ꊊꊗ) 과임차료 (ꊊꊘ~ꊊꊛ) 란 : 다음과같은방법으로적습니다. 가. 정규증빙서류 ( 세금계산서ㆍ계산서ㆍ신용카드매출전표ㆍ현금영수증등 ) 를수취한금액은 ꊊꊕ ㆍꊊꊙ 란에적습니다. 나. 정규증빙서류외의증빙을수취한경우에는주요경비지출명세서에적은금액을 ꊊꊖ ㆍꊊꊚ 란에적습니다. 다. 공급받은재화의거래건당금액이 3만원이하인거래등정규증빙서류를수취하지아니하여도되는금액은 ꊊꊗ ㆍꊊꊛ 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 란의금액 을적습니다 기준경비율 (%) 란 : 업종별기준경비율 (%) 을적습니다. 9. ꊉꊚ 단순경비율 (%) 란 : 업종별단순경비율 (%) 을적습니다. 10. ꊉꊛ 금액란 : 1 에서 ꊉꊚ 란의단순경비율을뺀비율에 9 란의업종별총수입금액을곱한금액을적습니다. 11. ꊊꊒ 비교소득금액란 : ꊉꊛ 란의단순경비율에의하여계산한소득금액에 국세청장이정한배율 을곱한 금액을적습니다. 12. ꊊꊓ 소득금액란 : ꊉꊙ 란의기준소득금액을적습니다. 다만, ꊉꊙ 란의기준소득금액과 ꊊꊒ 란의비교소득금액중작은금액을소득금액으로할수있습니다.

245 Part 2 Tax Forms 245 [Form 40 (1)] (Page 22) Ins tr ucti ons for Prepar i ng the St at ement of Est i mated 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 Income : 30 나. Business Income : Serial No. : Set a serial no. by business place regarding the real estate rental income and the business income. If the number of business place is more than two, write down the real estate rental income, the sum of the real estate rental income, the business income, and the sum of the 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 (multiplier designated by the Commissioner of the National Tax Service) 12. : Enter the Standard Income Amount of. A taxpayer may enter the lesser amount of or.

246 246 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (23 쪽 ) ꊝꊮ 추계소득금액계산서 ( 기준경비율적용대상자용 ) 가. 소득금액계산 1 소득구분코드 ( ) ( ) 계 ( ) 2 일련번호 기준소득금액 3 사업장소재지 4 과 세 기 간... 부터... 까지 5 상 호 6 사업자등록번호 7 업태 / 종목 / / / 8 업종코드 9 총 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 국세청장이정한배율 ) 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

247 Part 2 Tax Forms 247 [Form 40 ⑴] (Page 23) ꊝꊮ St a t e m e n t o f Es t i m a t e d In co m e Am o u n t ( O n l y fo r t he t a x p a ye r s u b j e ct t o St a n d a r d Ex p e n s e Ra t e ) A. C a l cu l a t i o n o f In co m e 1 Income Classification Code ( ) ( ) Total( ) 2 Serial No. 3 Place of Business 4 T a x a b l e P e r i o d from to 5 Trade Name 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 14Standard by Standard Expense Expense rate(%) Rate 15Amount(9 14) ꊉꊘ T ota l Expense (13+15) Standard Income Amount (9-ꊉꊘ) (if 0, This is 0) Simplified Incom e ca l cul a t ed Expense Rate(%) by Simplified Expense Rate Amounts {9 (1- )} Alternative Income Amounts ( Rate Regulated by National Tax Service) Income Amount (The lesser of or ) B. D e t a i l s o f Ca l cu l a t i o n o f Pr i m a r y Ex p e n s e s fo r t he Cu r r e n t T a x Y e a r ( Pe r Ea ch Pl a ce o f B u s i n e s s ) Cl assi fi cat i on Purchase Ex pen ses Ren tal Ex pen ses Wa g es Ex pen ses Total ( =11) Total (A) (=B+C+D) (B) Received Am ount in Reg ula r Evi den ti a l Document (C) Amount included in Details of Primary Expenditures Attachments : Details of Primary Expenses (D) Amount not included in Details of Primary Expenditures

248 248 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (24 쪽 ) ꊝꊯ 종합소득산출세액계산서 ( 주택등매매업자용 ) 작성방법 1. 이서식은 소득세법 제64조에따른부동산매매업자로서종합소득금액에주택 ( 그부수토지를포함합니다 ) 등매매차익이있는자 ( 소득세법 제104조제1항제2호의3부터제2호의7까지및제3호의어느하나에해당하는주택또는토지의매매차익이있는거주자를말합니다 ) 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.

249 Part 2 Tax Forms 249 [Form 40 ⑴] (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 taxat ion, he/s he s houl d s ubm it 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 colume 1 나. 라 Income Deduction(Capital Gains Deduction): [amount of 3] + [amount of 4] 다. 마 Tax Base: [ 다 Income amoun] - [ 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 Transation of House 가. 가 ~ 다 : [2Sum] - [4Global income from Sources Gains from Transaction] 나. 라 Income Deduction(Capital Gains Deduction): Same as the amoun 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 In co m e T a x 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 KRW 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 Art icl e o f t he Incom e Ta x 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 Tax amount comparatively calculated

250 250 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (25 쪽 ) ꊝꊯ 종합소득산출세액계산서 ( 주택등매매업자용 ) 1. 종합소득산출세액비교 구분 1 종합소득금액합계 2 합계 비교산출세액의계산 3 주택등매매차익외종합소득 4 주택등매매차익합계 (5+~+11) 가총수입금액 ( 주택등매매가액 ) 나필요경비 다소득금액 라소득공제 ( 양도소득기본공제 ) 마과세표준 바세 율 사산출세액 2. 주택등매매차익에대한산출세액의계산 구분 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

251 Part 2 Tax Forms 251 [Form 40 ⑴] (Page 25) Global Income Tax Calculation Form (For Career House Trader) 1. Comparisons of Calculated Global Income Tax Item 가Total Income (Ho u s e S a l e s /Purchase Value) 나Necessary Exp ens es 다Inco me Am ount 라Income Deduction (Capital Gains Deduction) 마Tax Base 바Tax Rate 1Sum of Global Income 2Sum Tax amount comparatively calculated 3Global Income from Sources Other than Gains from Transaction of House 4Global Income from Sour ces Gains from Transaction House(5+~+11) 사Calculated Amo u nt Tax 2. Cal cul ate d t ax amount on profi t mar gi n on purchase and sal e of houses, et c. It e m 가Total Income (H o u s e S a l e s /Purchase Value) 5 Assets subject to the progressiv e rate 6 Assets subject to the progressive rate+10% 7 As set s subject to 40% tax rate 8 Assets subject to 45% tax rate 9 As set s subject to 50% tax rate 10 As set s subject to 60% tax rate 11 Assets sbject to 70% tax rate 나 Necessary Expenses 다Income Amount 라In com e Ded u cti on (Capital Gains Deduction) 마Tax Base 바Tax Rate 사Calculated Tax Am ou nt

252 252 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (26 쪽 ) ꊞꊦ 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 작성방법 1. 용어정의 가. 나. 금융소득 은 소득세법 ㆍ 조세특례제한법 에따라비과세또는분리과세되는이자ㆍ배당소득이외에종합과세되는이자ㆍ배당소득을말합니다. 원천징수되지아니하는이자ㆍ배당소득 은 소득세법 제 127 조에따라원천징수되지아니하는이자ㆍ배당소득 ( 국외금융소득등 ) 을말합니다. 다. 기준초과금액 은과세대상금융소득에서종합과세기준금액 (4 천만원 ) 을공제한금액을말합니다. 2. ꋏ 또는 ꋐ 의작성란선택방법은다음과같습니다. 가. 나. 개인별연간금융소득합계액이 4 천만원을초과하는경우에는 ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 란에작성합니다. 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.

253 Part 2 Tax Forms 253 [Form 40 ⑴] (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 eachꊋꊖ ㆍ ꊋꊚ ㆍ ꊌꊚ ㆍ ꊍꊕ 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 ㆍ ꊋꊓ ㆍ ꊌꊗ : Enter the amount from Sum of Exemptions and Deductions of ꊝꊧ Details of Exemptions and Deductions. 10. ꊉꊛ ㆍ ꊊꊛ ㆍ ꊌꊔ : 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 : 다 Income 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: 사 Calculated Tax Amount of 4Global Income from Sources Gains from Transaction in the Global Income Tax Calculation Form

254 254 제 2 편서식 [ 별지제 40 호서식 (1)] ( 개정 ) (27 쪽 ) ꊞꊦ 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) ꋎ 금융소득명세구 분 금 액 구 분 금 액 1 비영업대금이익 5 배당가산 (Gross-Up) 대상배당소득 2 원천징수되지아니하는이자소득 6 원천징수되지아니하는배당소득 3 위 1ㆍ2 외의이자소득 7 위 5ㆍ6 외의배당소득 4 이자소득합계 (1+2+3) 8배당소득합계 (5+6+7) ꋏ 금융소득금액 (4+8) 이종합과세기준금액 (4,000 만원 ) 을초과하는경우 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 ꊍꊙꊉꊔ 와 [(ꊌꊒ-(ꊋꊗ 와 ꊋꊛ 중큰금액 )] 중작은금액 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 ㆍꊊꊘ ㆍꊋꊗ ㆍꊋꊛ 중큰금액 )

255 Part 2 Tax Forms 255 [Form 40 ⑴] (Page 27) Ca l cu l a t i o n o f G l o b a l T a x o n Fi n a n ci a l In co m e (Taxpayer having both Financial Income and Gains from Transaction of House) ꋎ Co m p u t a t i o n o f Fi n a n ci a l In co m e 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 ca s e w he r e t he a m o u n t o f co l u m n ( ) e x ce e d s t he t hr e s ho l d a m o u n t ( 4 0 m i l l i o n w o n ) ꋐIn case where t he amount of col umn ( 4 +8 ) i s under t he t hr eshol d amount ( 40mi l l i on 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 d eduction ꊉꊖGlobal income ( + + ) Tax base ( - ) ꊉꊗIn com e ded uction Basic tax rate ꊉꊘTax base ( - ) Tax calculated ꊉꊙBasic tax rate Tax amount comparatively calculated ( + ) ꊉꊚTax calculated Gai ns from Transacti on 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 House before Capital Gains Deduction Tax calculated ꊊꊔTax Base not including Gains from Transaction of House( - ) Tax on Gains from Transaction of House ꊊꊕBasic tax rate Tax amount comparatively calculated ( + + ) ꊊꊖTax calculated Calculated global income tax amount(greater of ㆍ ) ꊊꊗTax on Gains from Transaction of House ꋑ T a x cr e d i t fo r d i v i d e n d ꊊꊘTax amount comparatively calculated( + + ) ꊊꊙInterest from non-commercial loans(1) 25/100 ꊍꊙThe lesser of or [ -(greater of or )] ꊊꊚFinancial Income in including Profit from Non-Business Loan(9-1) ꊊꊛ[ꊊꊚ (14/100, 15/100)] ꊋꊒGlobal income other than financial income( ) In com e ded uction 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 )

256 256 제 2 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. 전산으로적혀있는소득외에근로소득등다른종합소득이있으면이를합하여신고하여야합니다. 이경우종합소득세ㆍ농어촌특별세ㆍ지방소득세및과세표준확정신고및납부계산서 [ 별지제40호서식 (1)] 를사용하여야합니다. 4. 신고서는각항목에적혀있는설명과 4쪽의작성방법을반드시읽으신후작성하시기바랍니다. 국세청홈페이지의 [ 신고납부 ] 에서는종합소득세신고서작성방법에대한상세한정보를제공하고있습니다. 신고안내자료

257 Part 2 Tax Forms 257 [Form 40 ⑷] (Page 1) Fr o m This is an important mail with private information, and should Note be promptly delivered to the taxpayer himself/herself or the taxpayer's proxy. Head of District Tax Office - *Helpline of district tax office: Recipient - <For taxpayers with single income, who are subject to Simplified Expense Rate> Global Income Tax Return To 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. G u i d e fo r g l o b a l i n co m e t a x r e t u r n

258 258 제 2 편서식 [ 별지제 40 호서식 (4)] ( 개정 ) (2 쪽 ) ( 년귀속 ) 종합소득세ㆍ지방소득세과세표준확정신고및납부계산서 ( 단일소득 - 단순경비율적용대상자용 ) 관리번호 - 거주구분거주자 1 / 비거주자 2 내ㆍ외국인내국인 1 / 외국인 9 거주지국 ❶ 기본사항 1성 명 2주민등록번호 - 3상 호 4사업자등록번호 - - 5주 소 6전자우편주소 7 주소지전화번호 8 사업장전화번호 9 휴대전화번호 10 신고유형 ꊼꋅ 추계 - 단순율 13 업종코드 14 단순경비율 (%) ❷ 환급금계좌신고 거주지국코드 11 기장의무 간편장부대상자 12 소득구분 ꊼꋃ 부동산임대 ꊽꋃ 사업 ꊉꊘ 금융회사 / 체신관서명 일반율 자가율 ꊉꊙ 계좌번호 ❸ 종합소득세액의계산 15 신고구분 정기신고 수정신고 기한후신고 구분금액 ꊋꊓ 총수입금액 : 매출액을적습니다. ꊋꊔ 단순경비율에의한필요경비 : ꊋꊓ 총수입금액 14단순경비율 (%) ꊋꊕ 종합소득금액 : ꊋꊓ-ꊋꊔ ꊋꊖ 소득공제 : 소득공제명세 ( ~ ) 의공제금액합계를적습니다. 인적공제대상자명세인적공제관계코드성명내외국인코드주민등록번호구분인원금액 소득공제명세 기본공제 추가공제 본 인 배 우 자 부 양 가 족 7 0세이상인자 장 애 인 부 녀 자 6 세이하인자 출 생 ㆍ 입 양 자 다 자 녀 추 가 공 제 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. 납세조합공제 : 납세조합영수증상의 (33) 납세조합공제액을적습니다. 전자신고세액공제 : 납세자가전자신고방법에의하여직접신고하는경우 2만원을공제합니다. 세액공제 정치자금기부금세액공제 : 정치자금법 에따라정당 ( 후원회및선거관리위원회포함 ) 명세에기부한기부금중 10만원까지는기부금액의 100/110을세액공제합니다. 이월세액공제 ( 전년도에공제받지못한전자신고세액공제등을말합니다 ) 중소기업에대한특별세액감면금액을적습니다. 결정세액 : - - ( 0 보다적은경우에는 0 으로합니다 )

259 Part 2 Tax Forms 259 [Form 40 ⑷] (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 ꊋꊓWrite down your Gross Revenue 11Classification by bookkeeping 14Simplified Expense Rate(%) ꊉꊘName of Bank/post office State code Simplified bookkeeping 12Type of Income ꊼꋃ Real Estate Rental Income ꊽꋃ Business Income Basic Rate Excess Rate ꊉꊙAccount No ❸ Computation of Global Income Tax Classification 15Return Classification 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 of inco me deduc tion List of tax credit Relation ship List names of personal deductions Name Nationality Resident Registration No Personal Deduction Regular Amended declaration Return after due date Amount Classification No. of persons Amount Taxpayer him/herself Basic Spouse Dependants Person who is 70 or older The handicapped Addi tiona Female worker l 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: The entire amount for donations of 100,000 won or less made to political parties (by support groups, the National Election Commission, etc) during the current year, and 100,000 won for donations exceeding 100,000 won 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 )

260 260 제 2 편서식 [ 별지제 40 호서식 (4)] ( 개정 ) (3 쪽 ) 가산세액 : 가산세액계산명세 ( ~ ) 의합계금액을적습니다 가산세액계산명세 무신고 과소신고 초과환급신고 납부 ( 환급 ) 불성실 보고불성실 공 동 사 업 장 등 록 불 성 실 구분금액 구분계산기준기준금액가산세율가산세액 부당무신고미달세액 40/100 수입금액 14/10,000 일반무신고미달세액 20/100 수입금액 7/10,000 부당과소신고미달세액 40/100 수입금액 14/10,000 일반과소신고 미 달 세 액 10/100 부당초과환급 초과환급세액 40/100 일반초과환급 초과환급세액 10/100 미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 지급명 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 세 서 지 연 제 출 지연제출금액 1/100 미등록ㆍ허위등록 총수입금액 0.5/100 손익분배비율허위신고등 총수입금액 0.1/100 무기장산출세액 20/100 신용카드거부거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 현 금 영 수 증 미 발 급 미 가 맹 총수입금액 0.5/100 미발급ㆍ불성실금액 5/100 미발급ㆍ불성실건수 5,000원 총결정세액 : + 기납부세액 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 70조및 지방세법 제 177조의4와 국세기본법 제 45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 년월일 신고인 ( 서명또는인 ) 세무서장귀하 첨부서류 1. 장애인증명서 1부 ( 해당자에한정하며, 종전에제출한경우에는제외합니다 ) 2. 기부금명세서 ( 별지제45호서식 ) 및기부금납입영수증각 1부 ( 기부금공제가있는경우에한정합니다 ) 3. 가족관계등록부 1부 ( 주민등록표등본에의하여공제대상배우자, 부양가족의가족관계가확인되지않는경우에만제출하며, 종전에제출한후변동이없는경우에는제출하지않습니다.) 4. 이신고서는 5월 31일까지세무서로우송하여야합니다.

261 Part 2 Tax Forms 261 [Form 40 ⑷] (Page 3) Classification Amount ꊎꊒPenalty Taxes : Enter the total of detail of penalty taxes(ꊎꊓ~ꊎꊛ) Classification Cal cul ati on 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 Detail cl aim Unintentional Excessive Refund 10/100 ꊎꊖUnfaithful Sum of Days U npai d ( ) of payment(refund) Amou nts Unpa id 3/10,000 ꊎꊗUnfaithfu Withholdin Failure to submit Non-submission Amt. 2/100 penalty l report g receipts Late submission Amt. late submitted 1/100 taxes ꊎꊘUnfaithful registration Failure to register Gross Revenue 0.5/100 /Fraudulent register of co-invested business Fraudulent registration place of profit allocation ratio Gross Revenue 0.1/100 ꊎꊙFailure to maintain adequate books and Calculated Tax records Am o unt 20/100 ꊎꊚ Failure to issue receipts Non-issuance Amount 5/100 of credit card sales Number of Non-issuance 5,000W ꊎꊛNon-issuance of cash receipts Stores not issuing Gross Revenue 0.5/100 Non-issuance Amount 5/100 Number of Non-issuance 5,000W ꊏꊒTotal Tax Determined : ꊍꊛ+ꊎꊒ Tax Prepaid ꊏꊓInterim Payment ꊏꊔTax withheld and withholding agent tax reg. No(Tax Reg. No ) Tax Due or Tax Refundable : ꊏꊒ-ꊏꊓ-ꊏꊔ ❹ Co m p u t a t i o n o f In ha b i t a n t T a x Tax Base : ꊏꊒTotal Tax Determined Tax Rate 10% Tax Calculated : 10% T a x Wi thheld : ꊏꊔ 10% Tax Due or Tax Refundable : - I decl ar e that I have exami ned t hi s for m and to t he be st of my knowl e dge and bel i ef, i t i s tr ue, compl e te, 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 T o He a d o f D i s t r i ct Ta x O ffi ce At t a chm e n t s 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. 4. This return should be sent to the tax office by May 31..

262 262 제 2 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 : 3천 600만원다. 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 ) 2009년의경우과세표준이 13,150,000원인경우 : 13,150,000 16%-1,200,000=904,000원이됩니다. 9. 무신고가산세ㆍ 과소신고가산세 : 미달세액에가산세율을적용하여산출된금액을적습니다. 10. 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4천800만원이상인사업자로서장부를기장하지아니하고단순경비율에따라추계신고를하는경우산출세액에 20% 를곱한금액을적습니다. 11. 세법에따른제출ㆍ신고ㆍ가입ㆍ등록ㆍ개설등의기한이지난후 1개월이내에제출등의의무를이행하는경우해당가산세의 50% 를감면하여적습니다. 12. 원천징수세액란 : 인적용역 ( 보험설계사, 외판원등 ) 제공에대한대가를받을때원천징수의무자가원천징수한소득세의합계를적습니다. 지급처사업자등록번호는지급총액이가장큰원천징수의무자의사업자등록번호를적습니다.

263 Part 2 Tax Forms 263 [Form 40 ⑷] (Page 4) 작성방법 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, Childeren 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) Tax Base Yr. Tax Rate Table of Tax Rate 2009 From 2010 To 2011 After 2012 Progressive Deduction Tax Rate Progressive Deduction Tax Rate Progressive 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 tax base for 2009 is 13,150,000 won : 13,150,000 16% - 1,200,000 =904, 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.

264 제 2 편서식 제 2 장 민원서류

265 Part 2 Tax Forms CHAPTER HAPTER 2 Tax-related Documents

266 266 제 2 편서식 [ 국세청민원사무처리규정제 12 호서식 ] 사업자등록번호 주민등록번호 필요한증명 영문증명발급신청서 상호 성명 ( 대표자 ) ( 한글 ) ( 영문 ) ( 한글 ) ( 영문 ) 주택및건물명 ( 한글 ) ( 영문 ) 소득금액증명 ( 연말정산한근로 사업소득자 ) 소득금액증명 ( 종합소득세신고자 ) 사업자등록증명 납세사실증명 ( 세금납부실적 ) 납세증명서 ( 체납없음 ) 휴업사실증명 폐업사실증명 부가가치세과세표준증명 부가가치세면세사업자수입금액증명 표준재무제표증명 ( 개인 ) 표준재무제표증명 ( 법인 ) 발급수량통증명받고자하는기간년월 ~ 년월 증명의용도 비자발급신청용 입찰 계약용 관공서제출용 기타 ( ) 원천징수의무자공동사업자 위 임 장 성명 ( 상호 ) 성명 ( 상호 ) 성명 ( 상호 ) 성명 ( 상호 ) 위임한자 ( 서명, 인 ) ( 한글 ) ( 영문 ) ( 한글 ) ( 영문 ) ( 한글 ) ( 영문 ) ( 한글 ) ( 영문 ) 주민등록번호 ( 사업자등록번호 ) 위임받은자 ( 서명, 인 ) 주민등록번호 위임사항위민원서류의신청및수령에관한일체의권리와의무 전번 화호 본인과의관계 * 주택및건물명 : 주소 ( 사업장 ) 중에서주택및건물명 ( 예시, APT., BD.) 위와같이영문증명서의발급을신청합니다. 년월일 신청인 ( 서명또는인 )

267 Part 2 Tax Forms 267 [ 국세청민원사무처리규정제 2 호서식 ] 발급번호 Issuance number 상호 ( 법인명 ) Name of company 사업자등록번호 Business registration number 성명 ( 대표자 ) Name of representative 주민 ( 법인 ) 등록번호 Resident(Corporation) registration number 사업장소재지 Address 개업일 Date of business commencement 사업자등록일 Date of business registration 업태 Business type 종목 Business item 공동사업자 Joint business owner 사업자등록증명 Certificate of Business Registration 성명 ( 법인명 ) Name (Name of company) 처리기간 Processing period 즉시 Immediately 주민 ( 사업자 ) 등록번호 Resident(Taxpayer) registration No. 위와같이증명합니다. We hereby certify the above. 접수번호 Receipt No. 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 민원봉사실 Taxpayer Service Center Head of ( 년 월 일 Year Month Day 세무서장 ( 인 ) ) District Tax Office (Stamp)

268 268 제 2 편서식 [ 국세청민원사무처리규정제 4 호서식 ] 발급번호 Issuance number 성명 ( 대표자 ) Name of representative 상호 ( 법인명 ) Name of company 주소 ( 본점 ) Address (Head Office) 사업장 ( 지점 ) Address (Branch) 납세사실증명 Certificate of Tax Payment 주민 ( 법인 ) 등록번호 Resident(Corporation) registration number 사업자등록번호 Business registration number 처리기간 Processing period 즉시 Immediately ( 단위 : 원 ) (Unit : Won) 귀속년도 Tax year 세목 Type of tax 납부일 Date of tax payment 합계 Total tax amount 내국세 National Tax 교육 방위세 Education Tax Defense Tax 농어촌특별세 Special Tax for Rural Development 가산금 Surcharge 위와같이증명합니다. We hereby certify the above. 접수번호 Receipt No. 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 민원봉사실 Taxpayer Service Center 년 월 일 Year Month Day 세무서장 ( 인 ) Head of ( )District Tax office (Stamp)

269 Part 2 Tax Forms 269 [ 국세청민원사무처리규정제 6 호서식 ] 발급번호 Issuance number 주소 Address 성명 Name 소득구분 Type of income 귀속연도 Tax year 소득금액증명 Certificate of Income 종합소득세신고자용 For individual taxpayers who file global income tax returns 연말정산한근로소득 ( 사업소득 ) 자용 For individual taxpayers who file income tax returns by year-end settlement 원천징수의무자 Withholding agent 법인명 ( 상호 ) Name of company 사업자등록번호 Business registration number 주민등록번호 Resident registration number ( 단위 : 원 ) (Unit : Won) 소득금액 ( 과세대상급여액 ) Amount of income 처리기간 Processing period 즉시 Immediately 총결정세액 Total income tax calculated 위와같이증명합니다. We hereby certify the above. 년 월 일 Year Month Day 접수번호 Receipt No. 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 민원봉사실 Taxpayer Service Center 세무서장 ( 인 ) Head of ( ) District Tax Office (Stamp) 소득금액내용 Income to be covered - 종합소득세신고자 : 종합소득금액 ( 결정소득금액 ) Taxpayers who file global tax return : Global income - 연말정산근로소득자 : 과세대상급여액 Wage & Salary income earner subject to year-end settlement : Taxable Wage & Salary income - 연말정산사업소득자 : 당해연도소득금액 ( 사업소득금액 ) Business income earner subject to year-end settlement : Business income for the year

270 270 제 2 편서식 [ 국세청민원사무처리규정제 8 호서식 ] 발급번호 Issuance number ( 휴업폐업 ) 상호 ( 법인명 ) Name of company 사업자등록번호 Business registration number 성명 ( 대표자 ) Name of representative 주민 ( 법인 ) 등록번호 Resident(Corporation) registration number 사업장소재지 Address 업태 Business type 종목 Business item 개업일 Date of business commencement 휴업기간 Period of business suspension 폐업일 Date of business close 공동사업자 Joint business owner 사실증명 (Certificate of Business Suspension / Close of Business) 성명 ( 법인명 ) Name (Name of company) 처리기간 Processing period 즉시 Immediately 주민 ( 사업자 ) 등록번호 Resident(Taxpayer) registration No. 위와같이증명합니다. We hereby certify the above. 접수번호 Receipt No. 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 민원봉사실 Taxpayer Service Center Head of ( 년 월 일 Year Month Day 세무서장 ( 인 ) ) District Tax Office (Stamp)

271 Part 2 Tax Forms 271 [ 국세청민원사무처리규정제 10 호서식 ] 발급번호 Issuance number 납세자 Taxpayer 상호 ( 법인명 ) Name of company 성명 ( 대표자 ) Name of representative 주소 ( 본점 ) Address(Head office) 증명서의사용목적 Purpose of certificate 납세증명서 Tax Clearance Certificate 대금수령 Billing 기타 Others 처리기간 Processing period 즉시 ( 단, 해외이주용 10일 ) Immediately (Ten days for Emigration Passport) 사업자등록번호 Business registration No. 주민등록번호 Resident registration No. 해외이주 Emigration 이주번호 Emigration number 이주확인일 Emigration affirm ation date 제 호 No. 년 월 일 Year Month Day 징수유예또는체납처분유예의내역 ( 단위 : 원 ) Suspension of Tax Collection or Suspension of Disposition of Delinquent Tax (Unit : Won) 유예종류 Type of taxes suspended 유예기간 Period of taxes suspended 과세연도 Tax year 세목 Tax item 납부기한 Due date for tax payment 세액 Tax amount 가산금 Surcharge 국세징수법제 6 조및동법시행령제 6 조의규정에의하여발급일현재위의징수유예액또는체납처분유예액을제외하고는다른체납액이없음을증명합니다. I hereby certify that there are no Suspension of Tax Collection or Suspension of Disposition of Delinquent Tax other than those described above as of this day under Article 6 of the National Tax Collection Law and Article 6 of the Enforcement Decree of the National Tax Collection Law. 1. 증명서유효기간 : 년 월 일 This certificate is valid until: Year Month Day 2. 유효기간을정한사유 : Reason for determining the validity date: 국세징수법시행령제7조제1항 Paragraph 1 of the Article 7 of the Enforcement Decree of the National Tax Collection Law 기타 ( ) Others ( ) 접수번호 Receipt No. 년 월 일 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 민원봉사실 Taxpayer Service Center Year Month Day 세무서장 ( 인 ) Head of ( ) District Tax Office (Stamp)

272 272 제 2 편서식 [ 국세청민원사무처리규정제 16 호서식 ] 발급번호 Issuance number 성명 ( 대표자 ) Name of representative 상호 ( 법인명 ) Name of company 업태 Business type 사 업 장 Address 과세기간 Taxing period 부터 From 까지 Until 부가가치세과세표준증명 ( 과 면세겸영사업자포함 ) Certificate of VAT Tax Base (also available for companies both in taxable and tax-exempt business) 주민 ( 법인 ) 등록번호 Resident (Corporation) registration number 사업자등록번호 Business registration number 종목 Business item 매출과세표준 ( 수입금액 ) Tax base of sales (Amount of income) 계 Total 과세분 Taxable amount 면세분 Tax-exemption 처리기간 Processing period 즉 시 Immediately 단위 : 원 (Unit: Won) 납부세액 Tax payable 위와같이증명합니다. We hereby certify the above. 접수번호 Receipt No. 년 월 일 담당부서 Department Year Month Day 담당자 Staff in charge 세무서장 ( 인 ) 연 락 처 Head of ( ) District Tax Office (Stamp) Telephone No.

273 Part 2 Tax Forms 273 [ 국세청민원사무처리규정제 18 호서식 ] 발급번호 Issuance number 성 Name 명 상호 Name of company 업 태 Business type 사 업 장 Address 부가가치세면세사업자수입금액증명 Certificate of Income of a VAT-Exempt Business Entity 과세기간 Taxing period 부터 From 까지 Until 주민등록번호 Resident registration number 사업자등록번호 Business registration number 종목 Business item 수입금액 Amount of income 처리기간 Processing period 즉시 Immediately ( 단위 : 원 ) (Unit: Won) 접수번호 Receipt No. 담당부서 Department 담당자 Staff in Charge 연락처 Telephone No. 위와같이증명합니다. We hereby certify the above. 년 월 일 Year Month Day 세무서장 ( 인 ) Head of ( ) District Tax Office (Stamp)

274 274 제 2 편서식 [ 국세청민원사무처리규정제 19 호서식 ] 발급번호 Issuance No. 상호 ( 법인명 ) Name of Company 성명 ( 대표자 ) Name of Representative 업태 Business Type 종목 Business Item 사업장 Business Place 사업연도 Tax Year 표준재무제표증명 Certificate of Standards Financial Statements 개인 (Individual) 법인 (Corporation) 사업자등록번호 Business Registration Number 주민등록번호 Resident Registration Number 첨부서류명 List of attachments 처리기간 Processing Time 즉시 Immediately - 표준대차대조표 Standard Balance Sheet - 표준손익계산서 Standard Income Statement - 표준원가명세서 Standard Cost Sheet 붙임의표준재무제표는법인세 ( 소득세 ) 과세표준확정신고시세무서에제출한표준재무제표와같음을증명합니다. We hereby certify that the attached standard financial statements are equal to the financial statements that I submitted to a district tax office during the final return period for Coporate(income) tax base. 접수번호 Receipt No. 담당부서 Department 담당자 Staff in charge 연락처 Telephone No. Head of ( 년월일 Year Month Day 세무서장 ( 인 ) ) District Tax Office (Stamp)

275 Part 2 Tax Forms 275 [ 별지제 17 호서식 ] ( 국제조세조정에관한법률시행규칙 ) 대한민국과 ( ) 간의이중과세방지협약적용대상거주자증명서발급신청서 Application for Certification of Residence for the purpose of the Double Taxation Convention between the Republic of Korea and ( ) 1. 소득자 Beneficiary 1 주소 Address 2 상호 Name of Company (Fill in if the Recipient is not individual) 3 성명 Name 4 사업자등록번호 ( 주민등록번호 ) Taxpayer Identification Number (Resident Registration Number) 2. 소득 Income 5 대상소득 Type of Income 이자 Interest, Profit sharing bonds 6 소득지급 ( 예정 ) 일 Date of Payment or Due Date 7 소득지급자 Name of the Payer 8 원금또는투자금액 Principals or Investments 9 계산기간 Accrual Period of Income 10 소득금액 Gross Amount of Income 11 납부 ( 환급 ) 세액 Tax Payable (Refund) 배당 Dividends 사용료 Royalties 위법인 ( 또는개인 ) 은대한민국과 ( ) 간의이중과세방지협약적용대상대한민국거주자임을증명하 여주시기바랍니다. Please certify that the company(or individual) is a Korean resident for the purpose of the Double Taxation Convention between the Republic of Korea and ( ). 년 월 일 Year Month Day 신청인 ( 서명또는인 ) Applicant Signature 세무서장귀하 To:Director of ( ) District Tax Office 민 210mm 297mm 제정 ( 신문용지 54g/ m2 )

276 276 제 2 편서식 [ 별지제 18 호서식 ] ( 국제조세조정에관한법률시행규칙 ) 발급번호 Issuing Number 대한민국과 ( ) 간의이중과세방지협약적용대상거주자증명서 Certification of Residence for the purpose of the Double Taxation Convention between the Republic of Korea and ( ) 1. 소득자 Beneficiary 1 주소 Address 2 상호 Name of Company (Fill in if the recipient is not individual) 4 사업자등록번호 ( 주민등록번호 ) Taxpayer Identification Number (Resident Registration Number) 3 성명 Name 2. 소득 Income 5 대상소득 Type of Income 6 소득지급 ( 예정 ) 일 Date of Payment or Due date 7 소득지급자 Name of the Payer 8 원금또는투자금액 Principals or Investments 9 계산기간 Accrual period of Income 10 소득금액 Gross Amount of Income 11 납부 ( 환급 ) 세액 Tax Payable (Refund) 이자 Interest, Profit sharing bonds 배당 Dividends 사용료 Royalties 위와같이증명합니다. The Commissioner hereby certifies the above. 년 월 일 Year Month Day 국세청장위임에의하여 ( ) 세무서장 ( 인 ) For the Commissioner of the Director of ( ) District Tax Office Official National Tax Administration Stamp 민 210mm 297mm 제정 ( 신문용지 54g/ m2 )

277 Part 2 Tax Forms 277 [ 별지제 1 호서식 ] ( 국제조세사무처리규정 ) 비거주자등의국내원천소득에대한소득세 ( 법인세 ) 납세사실증명 Certificate for Non-resident's Tax Payment 상 호 Name of Company 지급자 Payer 소재지 ( 주소 ) Location(Address) 성 명 Name of Representative 소득귀속년월 Period for the Payments 소득의종류 Type of Income 국 적 Nationality 수취인 명 칭 Recipient Name 주 소 Address 지급금액 Amount Paid 원 천 징 수 세 액 Details of Tax Withheld 납부세액 미납세액 Amount of Amount of Tax Paid Tax Unpaid 사업자등록번호 Taxpayer Identification No. 주민등록번호 Resident Registration No. 지급년월일 Date of Payment 세율 Tax Rate 납부할세액구분납부년월일 Amount of Classification Date of Tax Payment Tax Due 본세 Income(Corporation) Tax 비거주자등의국내원천소득에대한납부세액이위와같음을증명하여주시기바랍니다. I hereby request you to certify that the tax amount described above is duly paid by way of tax withholding under the Korean tax laws. 년월일신청인 ( 서명또는인 ) Applicant Signature or stamp 세무서장귀하 To the Director of District Tax Office 위사실을증명합니다. The Korean Tax Authority undersigned certifies the above. 년 월 일 세 무 서 장 Director of District Tax Office Official Stamp 첨부서류 : 1. 세액을납부한영수증사본 2. 지급조서사본 3. 기타계약서등납부 ( 할 ) 세액을확인할수있는서류

278 278 제 2 편서식 [ 별지제 29 호의 2 서식 (1)] < 신설 , , > ( 앞쪽 ) 이자 배당 사용료 기타 소득자 지급자 소득유형 처리기한소득에대하여 법인세조세조약에따른 소득세비과세 면제신청서즉시 1성명 2주민 ( 사업자 ) 등록번호 3주소 4거주지국 5 거주지국코드 6법인명 ( 상호 ) ( 국문 ) ( 영문 ) 7대표자 ( 성명 ) 8사업자등록번호 9소재지또는주소 10이자 공사채 공사채투자신탁 예금과적금 대부금 기타 11배당 증권투자신탁 의제배당 법인간배당 기타 12사용료 특허권, 상표권 저작권 장비임차 기타 13기타 14 계좌번호 이자 배당소득 15 실명구분 16 지급일 17 지급액 18 세율 19 원천징수할세액 20 비과세 면제세액 ꊊꊓ 비과세또는면제근거대한민국과간의조세조약제조제항제호 ꊊꊔ 비과세또는면제기간년월일 ~ 년월일법인세법 ( 소득세법 ) 제98조의4( 제156조의2) 및법인세법시행령 ( 소득세법시행령 ) 제138조의4( 제207조의2) 의규정에의하여 ( ) 소득에대한법인세 ( 소득세 ) 의비과세 면제신청서를제출합니다. 년월일신청인 ( 서명또는인 ) 세무서장귀하 대리인 첨부서류 ꊊꊕ 대리인유형 납세관리인 기타대리인 ꊊꊖ 성명또는법인명 ꊊꊗ 주민 ( 사업자 ) 등록번호 ꊊꊘ 주소또는소재지 ꊊꊙ 납세지관할세무서 1. 소득자의거주지국의권한있는당국자가발급하는거주자증명서 2. 계약서등비과세또는면제근거서류사본 상기사실을확인합니다. 년월일 ( 한글 ) 세무서장 [ 인 ] * 세무서장은이확인서에불구하고위신청서내용이사실과다른경우에는관련법률에따라경정또는결정할수있습니다. 210mm 297mm ( 신문용지 54g/ m2 ( 재활용품 ))

279 Part 2 Tax Forms 279 Form 29-2 (1) Interest Dividends Royalties Other Beneficiary Payer Type of Income Application for Tax-Exemption on Non-Resident's Korean Source Income Provided under the Korea Tax Treaty Corporate Income tax Individual Income tax Processing Period Upon Submission 1 Name 2 Resident(Business) Reg. No. 3 Address 4 Resident Country 5 Code for Resident Country 6 Name of Corporation (Korean) (English) 7 Name of Representative 8 Business Reg. No. 9 Address 10 Interest Bonds Bonds Investment Trust Deposit and Savings Loans Other Securities Investment Trust Deemed Dividends Dividends between 11 Dividends Corporations Other 12 Royalties Patents, Trademark Copyrights Equipment lease Other 13 Other Interest / Dividend Income 14 Account Number 15 Real Name Confirmed 16 Date of Payment 17 Amount Paid 18 Tax Rate 19 Tax to be Withheld 20 Tax Exempted ꊊꊓ Basis for Tax-Exemption Article ( ), Paragraph ( ), Subparagraph ( ) of the Tax Treaty between Korea and ( ) ꊊꊔ Tax-Exemption Period Year Month Day ~ Year Month Day I hereby submit an Application for Tax-Exemption on Non-Resident's Korean Source Income in accordance with Article 98-4 (or 156-2) of the Corporation Tax Law (or Income Tax Law) and Article (or 207-2) of its Enforcement Decree. Year Month Day Applicant (Signature or Chop) To The Chief of ( ) District Tax Office ꊊꊕ Type of Agent Tax Agent Other Agent ꊊꊖ Name of Individual or Corporation Agent ꊊꊗ Resident(Business) Reg. No. ꊊꊘ Address ꊊꊙ District Tax Office Attached Documents 1. Residence Certificate issued by the Competent Authority of Beneficiary's Resident Country 2. Copy of Documents supporting Tax-Exempt Status (e.g. Agreement or Contract) I hereby confirm the above facts. Year Month Day (Korean) Chief of ( ) District Tax Office Chop * Irrespective of this confirmation of the submitted application, the chief of the district tax office can correct or determine taxes in accordance with relevant law if information in this application is found to be different from actual facts.

280 280 제 2 편서식 [ 별지제 29 호의 2 서식 (2)] < 신설 , > ( 앞쪽 ) 유가증권양도소득에대하여 법인세조세조약에따른 소득세비과세 면제신청서처리기한 즉시 소득자 1성명 2주민 ( 사업자 ) 등록번호 3주소 4 거주지국 5 거주지국코드 지급자 6법인명 ( 상호 ) ( 국문 ) ( 영문 ) 7대표자 ( 성명 ) 8사업자등록번호 9 소재지또는주소 유가증권발행법인 10법인명 11사업자등록번호 12소재지 13 소득유형 상장주식 비상장주식 채권 기타 14계좌번호 15실명구분 16 양도일자 17 양도수량 18 양도가액 19 취득가액 20 양도차익 ꊊꊓ 양도가액 10% ꊊꊔ 양도차익 25% ꊊꊕ 원천징수할세액 ꊊꊖ 비과세 면제세액 ꊊꊗ 비과세또는면제근거대한민국과간의조세조약제조제항제호 ꊊꊘ 비과세또는면제기간년월일 ~ 년월일법인세법 ( 소득세법 ) 제98조의4( 제156조의2) 및법인세법시행령 ( 소득세법시행령 ) 제138조의4( 제207조의2) 의규정에의하여유가증권양도소득에대한법인세 ( 소득세 ) 의비과세 면제신청서를제출합니다. 년월일신청인 ( 서명또는인 ) 세무서장귀하 대리인 ꊊꊙ 대리인유형 납세관리인 기타대리인 ꊊꊚ 성명또는법인명 ꊊꊛ 주민 ( 사업자 ) 등록번호 ꊋꊒ 주소또는소재지 ꊋꊓ 납세지관할세무서 1. 소득자의거주지국의권한있는당국자가발급하는거주자증명서 첨부서류 2. 유가증권매매계약서, 주식매각신고서또는신고확인통지서사본 3. 취득가액을확인할수있는서류 4. 비과세또는면제근거서류사본상기사실을확인합니다. 년 월 일 ( 한글 ) 세무서장 [ 인 ] * 세무서장은이확인서에불구하고위신청서내용이사실과다른경우에는관련법률에따라경정또는결정할수있습니다. 210mm 297mm ( 신문용지 54g/ m2 ( 재활용품 ))

281 Part 2 Tax Forms 281 Form 29-2 (2) Gains from Transfer of Securities Beneficiary Payer Securities -Issued Corporation Application for Tax-Exemption on Non-Resident's Korean Source Income Provided under the Korea Tax Treaty Corporate Income Tax Individual Income Tax 1 Name 2 Resident(Business) Reg. No. 3 Address 4 Resident Country 5 Code for Resident Country 6 Name of Corporation (Korean) (English) 7 Name of Representative 8 Business Reg. No. 9 Address 10 Name of Corporation 11 Business Reg. No. Processing Period Upon Submission 12 Address 13 Type of Income Listed Stocks Unlisted Stocks Bonds Other 14 Account Number 15 Real Name Confirmed 16 Transfer Date 17 Transfer Quantity 18 Transfer Price 19 Acquisition Costs 20 Gains from Transfer ꊊꊓ Transfer Price 10% ꊊꊔ Gains from Transfer 25% ꊊꊕ Tax to be Withheld ꊊꊖ Tax Exempted ꊊꊗ Basis for Tax-Exemption Article ( ), Paragraph ( ), Subparagraph ( ) of the Tax Treaty between Korea and ( ) ꊊꊘ Tax-Exemption Period Year Month Day ~ Year Month Day I hereby submit an Application for Tax-Exemption on Non-Resident's Korean Source Income in accordance with Article 98-4 (or 156-2) of the Corporation Tax Law(or Income Tax Law) and Article (or 207-2) of its Enforcement Decree. Year Month Day To The Chief of ( Applicant ) District Tax Office (Signature or Chop) Agent Attached Documents ꊊꊙ Type of Agent Tax Agent Other Agent ꊊꊚ Name of Individual or Corporation ꊊꊛ Resident(Business) Reg. No. ꊋꊒ Address ꊋꊓ District Tax Office 1. Residence Certificate issued by the Competent Authority of Beneficiary's Resident Country 2. Copy of Securities Transfer Contract, Stock Sales Report or Notice confirming Stock Sales Reporting 3. Documents supporting Acquisition Costs 4. Copy of Documents supporting Tax-Exempt Status (e.g. Agreement or Contract) I hereby confirm the above facts. Year Month Day (Korean) Chief of ( ) Distract Tax Office Chop * Irrespective of confirmation of the submitted application, the chief of the district tax office can correct or determine taxes in accordance with relevant law if information in this application is found to be different from actual facts.

282 282 제 2 편서식 [ 별지제 29 호의 2 서식 (3)] < 신설 , > ( 앞쪽 ) 근로소득에대하여 법인세조세조약에따른 소득세비과세 면제신청서처리기한즉시 1성명 2주민 ( 사업자 ) 등록번호 소득자 3주소 4거주지국 5거주지국코드 6법인명 ( 상호 ) ( 국문 ) ( 영문 ) 7대표자 ( 성명 ) 지급자 8사업자등록번호 9소재지또는주소 10소득유형 이사의보수 연예인 체육인 정부용역 학생 훈련생 교수 기타 11구분 12입국목적 13입국연월일 14출국일 15계약기간 16계약금액 당해입국종전입국 17지급일 18지급액 19세율 20원천징수할세액 비과세 면제세액 비과세또는면제근거 대한민국과 간의조세조약제 조제항제호 비과세또는면제기간 년 월 일 ~ 년 월 일 법인세법 ( 소득세법 ) 제98조의4( 제156조의2) 및법인세법시행령 ( 소득세법시행령 ) 제138조의4( 제207조 의2) 의규정에의하여 ( ) 소득에대한법인세 ( 소득세 ) 의비과세 면제신청서를제출합니다. 년 월 일 신청인 ( 서명또는인 ) 세무서장귀하 대리인유형 납세관리인 기타대리인 성명또는법인명 대리인 주민 ( 사업자 ) 등록번호 주소또는소재지 납세지관할세무서 1. 소득자의거주지국의권한있는당국자가발급하는거주자증명서첨부서류 2. 고용계약서사본, 학생 : 재학증명서, 교부금수령자 : 수령증명서 3. 비과세또는면제근거서류사본상기사실을확인합니다. 년월일 ( 한글 ) 세무서장 [ 인 ] * 세무서장은이확인서에불구하고위신청서내용이사실과다른경우에는관련법률에따라경정또는결정할수있습니다. 210mm 297mm ( 신문용지 54g/ m2 ( 재활용품 ))

283 Part 2 Tax Forms 283 Form 29-2 (3) Wage and Salaries Beneficiary Application for Tax-Exemption on Non-Resident's Korean Source Income Provided under the Korea Tax Treaty Corporate Income Tax Individual Income Tax 1 Name 2 Resident(Business) Reg. No. 3 Address Processing Period Upon Submission 4 Resident Country 5 Code for Resident Country 6 Name of Corporation (Korean) (English) Payer 7 Name of Representative 8 Business Reg. No. 9 Address 10 Type of Income Directors' Fee Artistes&Athletes Government Services Students Teachers Trainees Other 11 Classification 12 Purpose of Entry 13 Date of Entry 14 Date of Departure 15 Term of Contract 16 Contract Amount This Entry Last Entry 17 Date of Payment 18 Amount Paid 19 Tax Rate 20 Tax to be Withheld ꊊꊓ Tax Exempted ꊊꊔ Basis for Tax-Exemption Article ( ), Paragraph ( ), Subparagraph( ) of the Tax Treaty between Korea and ( ) ꊊꊕ Tax-Exemption Period Year Month Day ~ Year Month Day I hereby submit an Application for Tax-Exemption on Non-Resident's Korean Source Income in accordance with Article 98-4 (or 156-2) of the Corporation Tax Law(or Income Tax Law) and Article (or 207-2) of its Enforcement Decree. Year Month Day To The Chief of ( Applicant ) District Tax Office (Signature or Chop) ꊊꊖ Type of Agent Tax Agent Other Agent Agent Attached - Documents ꊊꊗ Name of Individual or Corporation ꊊꊘ Resident(Business) Reg. No. ꊊꊙ Address ꊊꊚ District Tax Office 1. Residence Certificate issued by the Competent Authority of Beneficiary's Resident Country 2. Copy of Employment Contract, Certificate of Student Status, Certificate of Receipt of Grants 3. Copy of Documents supporting Tax-Exempt Status (e.g. Agreement or Contract) I hereby confirm the above facts. Year Month Date (Korean) Chief of ( ) Distract Tax Office Chop * Irrespective of confirmation of the submitted application, the chief of the district tax office can correct or determine taxes in accordance with relevant law if information in this application is found to be different from actual facts.

284 제 3 편 참고자료 1. 주요도시세무관서 2. 납세조합 3. 조세조약체결국현황 4. 외국인납세자를위한납세서비스

285 Part 3 Appendix 1. Tax Offices in Major Cities 2. Taxpayers Association 3. Treaties with Foreign Countries 4. Taxpayers Services for Foreign Taxpayer

286 286 제 3 편참고자료 1. 주요도시세무관서 관서명칭주소전화번호관할구역 국제세원관리담당관실서울종로수송 ~8 전국 국세청고객만족센터서울강남역삼 전국 서울지방국세청서울종로수송 서울시내 24 개세무서 반포세무서서울서초반포 도봉세무서서울강북미아 동별구분 동대문세무서서울동대문청량리 동작세무서서울영등포신길 강동세무서서울송파풍납 강남세무서서울강남청담 강서세무서서울영등포양평동 4 가 금천세무서서울금천독산본 구로세무서서울영등포문래동 1 가

287 Part 3 Appendix Tax Offices in Major Cities NTS : National Tax Service RTO : Regional Tax Office DTO : District Tax Office Name of Office Location TEL Jurisdiction Int'l Tax Resource Management Division of NTS NTS Customer Satisfaction Center 104 Susong-dong Jongno-gu, Seoul 824 Yeuksam-dong Gangnam-gu, Seoul ~8 Nationwide Nationwide Seoul RTO 104 Susong-dong Jongno-gu, Seoul DTOs in Seoul area Banpo DTO Dobong DTO Dongdaemun DTO Dongjak DTO Gangdong DTO Gangnam DTO Gangseo DTO Geumcheon DTO Guro DTO Bangbae 4-dong Seocho-gu, Seoul Mia 8-dong Gangbuk-gu, Seoul Cheongryangri 1-dong Dongdaemun-gu, Seoul 476 Singil 6-dong Yeongdeungpo-gu, Seoul Pungnap 2-dong, Songpa-gu, Seoul 45 Cheongdam-dong Gangnam-gu, Seoul 24 Yangpyeongdong 4-ga Yeongdeungpo-gu, Seoul Doksanbon-dong Geumcheon-gu, Seoul 23-1 Mullaedong 1-ga Yeongdeungpo-gu, Seoul Taxable Business in given Dong Area

288 288 제 3 편참고자료 1. 주요도시세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 종로세무서서울종로낙원 중부세무서서울중남학 동별구분 마포세무서 서울마포신수 남대문세무서 서울중저동1가 노원세무서 서울도봉창 삼성세무서 서울강남역삼 서초세무서 서울강남역삼 서대문세무서 서울서대문효제 성북세무서 서울성북삼선동3가 성동세무서 서울성동송정 67-6l 송파세무서 서울송파풍납 양천세무서 서울양천신정 역삼세무서 서울강남역삼 영등포세무서서울영등포당산동 3 가 용산세무서서울용산한강로 3 가

289 Part 3 Appendix Tax Offices in Major Cities(Continued) Name of Office Location TEL Jurisdiction Jongno DTO 58-8 Nagwon-dong Jongno-gu, Seoul Taxable Jungbu DTO 12-3 Namhak-dong Jung-gu, Seoul Business Mapo DTO Namdaemun DTO 43 Sinsu-dong Mapo-gu, Seoul 1 Jeodong 1-ga Jung-gu, Seoul in given Dong Area Nowon DTO 15 Changdong Dobong-gu, Seoul Samseong DTO 824 Yeuksam-dong Gangnam-gu, Seoul Seocho DTO 824 Yeuksam-dong Gangnam-gu, Seoul Seodaemun DTO 251 Hongje 3-dong Seodaemun-gu, Seoul Seongbuk DTO 3-2 Samseondong 3-ga Seongbuk-gu, Seoul Seongdong DTO 67-6 Songjeong-dong Seongdong-gu, Seoul Songpa DTO Pungnap 2-dong, Songpa-gu, Seoul Yangcheon DTO Sinjeong 6-dong, Yangcheon-gu, Seoul Yeoksam DTO 824 Yeuksam-dong Gangnam-gu, Seoul Yeongdeungpo DTO ga Dongsandong Yeongdeungpo-gu, Seoul Yongsan DTO , Hangangno 3-ga Yongsan-gu, Seoul

290 290 제 3 편참고자료 1. 주요도시세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 중부지방국세청경기수원장안파장 (031) 경기, 인천, 강원지역 25 개세무서 대전지방국세청대전대덕법 (042) 대전, 충청지역 13 개세무서 광주지방국세청광주서쌍천 (062) 광주, 전라지역 13 개세무서 대구지방국세청대구북침산 (053) 대구, 경북지역 13 개세무서 부산지방국세청부산연제연산 (051) 부산, 울산, 경남, 제주지역 16 개세무서

291 Part 3 Appendix Tax Offices in Major Cities(Continued) Name of Office Location TEL Jurisdiction Jungbu RTO Pajang dong, Jangan-gu, Suwon (031) DTOs in Gyeonggi, Incheon & Gangwon Area Daejeon RTO Beop-dong Daedeok-gu, Daejeon (042) DTOs in Daejeon & Chungcheong Area Gwangju RTO Ssangchon-dong Seo-gu, Gwangju (062) DTOs in Gwangju & Jeolla Area Daegu RTO Chimsan 3-dong Buk-gu, Daegu (053) DTOs in Daegu & Gyeongbuk Area Busan RTO Yeonsan 9-dong Yeonje-gu, Busan (051) DTOs in Busan, Ulsan, Gyeongnam & Jeju Area

292 292 제 3 편참고자료 2. 납세조합 이름전화번호주소 미국대사관 서울종로세종로 82 일본대사관 서울종로중학 해외취업선원 서울중을지로 글로벌 서울용산갈월 92 5 층 일신 서울강남삼성 KM 빌딩 4 층 한국 서울종로수송 58 두산위브 1132 남산 서울강남논현 71-2 서울지구 서울영등포여의도 강남 서울성북성북 세양 서울종로적선 80 현대적선빌딩 1201 앰코 서울성동성수 2 가 광교 (031) 경기수원팔달매산로 3 가 한국선원 (051) 부산중중앙동 4 가 영남 (051) 부산동범일 자유시장빌딩 541 호 동진 (051) 부산동초량 거제 (055) 경남거제옥포 세일멤피스 204 호 울산 (052) 울산동방어 해피랜드 3-702

293 Part 3 Appendix Taxpayers Association Name Tel Location United States Embassy Embassy of Japan Abroad Employment Global Ilsin Korea Sejongno, Jongno-gu, Seoul Junghak-dong, Jongno-gu, Seoul Euljiro 2-ga, Jung-gu, Seoul 5th Floor, 92 Galwol-dong, Yongsan-gu, Seoul 4th Fl. KM Bldg , Samsung-dong, Gangnam-gu, Seoul 1132, Doosanweeve Bldg. 58 Susong-dong, Jongno-gu, Seoul Namsan Nonhyeon-dong, Gangnam-gu, Seoul Seoul Regional Yeoeuido-dong, Yeongdeungpo-gu, Seoul Kangnam Seongbok-dong, Seongbuk-gu, Seoul Seyang th Fl. Jeokseon Hyundai Bldg. 80 Jeokseon-dong, Jongno-gu, Seoul Amkor Seongsu 2-ga, Seongdong-gu, Seoul KwangGyo (031) Maesanno 3-ga, Suwon, Kyunggi-do Korean Mariners Youngnam (051) (051) Jungangdong 4-ga, Jung-gu, Busan 541Ho Jayu Market Bldg., , Beomil-dong, Dong-gu, Busan DongJin (051) Choryang-dong, Dong-gu, Busan Geoje (055) Seilmempis Bldg., , Okpo, Geoje Ulsan (052) Happyland 3-702, Bangeo-dong, Dong-gu, Ulsan

294 294 제 3 편참고자료 3. 조세조약체결국현황 대한민국정부는소득에대한이중과세회피와탈세방지및국제무역과투자의증진을위하여많은나라들과조세조약을체결하였습니다. 아래에보시는바와같이 77 개나라와조세조약을체결하고있습니다. 시행 (77 개국 ) 월현재 체약국발효일자체약국발효일자체약국발효일자그리스 불가리아 인도 남아프리카공화국 브라질 인도네시아 네덜란드 사우디아라비아 일본 네팔 스리랑카 중국 노르웨이 스웨덴 체코 뉴질랜드 스위스 칠레 덴마크 스페인 카자흐스탄 독일 슬로바크 카타르 라오스 슬로베니아 캐나다 러시아 싱가포르 쿠웨이트 루마니아 아랍에미리트 크로아티아 룩셈부르크 아이슬란드 태국 리투아니아 아일랜드 터키 말레이시아 아제르바이젠 튀니시아 멕시코 알바니아 파키스탄 모로코 알제리 파푸아뉴기니 몰타 영국 포르투갈 몽골 오만 폴란드 미국 오스트리아 프랑스 미얀마 요르단 핀란드 방글라데시 우즈베키스탄 필리핀 베네주엘라 우크라이나 헝가리 베트남 이스라엘 호주 벨기에 이집트 휘지 벨라루스 이태리 이란 라트비아 에스토니아

295 Part 3 Appendix Treaties with Foreign Countries We, the government of republic of korea, have entered into tax treaties with 77 countries for the avoidance of double taxation and the prevention of fiscal evasion on income and the encouragement of international trade and investment. Countries Date of Entry into force Enforcement (77 Countries) Countries Date of Entry into Force Countries Aug., 2010 Date of Entry into Force Greece Bulgaria India South Africa Brazil Indonesia Netherlands Saudi Arabia Japan Nepal Sri Lanka China Norway Sweden Czech New Zealand Switzerland Chile Denmark Spain Kazakhstan Germany Slovakia Qatar Laos Slovenia Canada Russia Singapore Kuwait Rumania U.A.E Croatia Luxemburg Iceland Thailand Lithuania Ireland Turkey Malaysia Azerbaijan Tunisia Mexico Albania Pakistan Morocco Algeria Papua New Guinea Malta U. K Portugal Mongolia Oman Poland U. S. A Austria French Myanmar Jordan Finland Bangladesh Uzbekistan Philippines Venezuela Ukraine Hungary Vietnam Israel Australia Belgium Egypt Fiji Belarus Italy Iran Latvia Estonia

296 296 제 3 편참고자료 4. 외국인납세자를위한납세서비스 국세청은외국인이한국에서근무하거나사업을함에있어세금문제로인한 불편이없도록아래와같이다양한납세서비스를제공하고있습니다. 외국인전담창구 운영 세무서를방문한외국인의원활한의사소통과 One-stop 서비스를제공하기위해세무서민원봉사실에설치, 운영 설치세무서 ( 전국 57 개, 월현재 ) 관할청개설세무서세무서수 서울지방국세청전세무서 24 중부지방국세청 부산지방국세청 성남, 수원, 안산, 의정부, 인천, 평택, 시흥, 남인천, 서인천, 고양, 용인, 부천, 이천부산진, 수영, 창원, 북부산, 울산, 동울산, 제주, 통영, 동래, 김해 대전지방국세청서대전, 천안 2 대구지방국세청구미, 서대구, 북대구, 남대구 4 광주지방국세청목포, 서광주, 북광주, 익산 국세청영문홈페이지 ( 외국인의인터넷상담및고충처리를위하여 Help Desk 코너에 Q&A/FAQ 및 Foreign Taxpayer Advocate Service 운영 * 처리기간 : 7 영업일

297 Part 3 Appendix Taxpayers Services for Foreign Taxpayers The NTS offers various tax services for foreign taxpayers to help them better handle their tax issues in Korea. Foreign Taxpayer Service Desk Foreign Taxpayer Service Desk is installed at the taxpayer service center of 45 district tax offices nationwide. It helps facilitate communication with foreigners visiting tax offices and provide one-stop tax services. Foreign Taxpayer Service Desk (at 57 DTOs as of Aug., 2010) Competent Regional Tax office District Tax Office No. of district tax offices Seoul Regional tax office All District tax offices 24 Jungbu Regional tax office Busan Regional tax office Seongnam, Suwon, Ansan, Uijeongbu, Incheon, Pyeongtaek, Siheung, Namincheon, Seoincheon, Goyang, Yongin, Bucheon, Icheon Busanjin, Suyeong, Changwon, Bukbusan, Ulsan, Dongulsan, Jeju, Tongyeong, Dongrae, Gimhae Daejeon Regional tax office Seodaejeon, Cheonan 2 Daegu Regional tax office Gumi, SeoDaegu, BukDaegu, NamDaegu, 4 Gwangju Regional tax office Mokpo, Seogwangju, Bukgwangju, Iksan 4 NTS English Website ( Q&A/FAQ and Foreign Taxpayer Advocate Service : the two services in the Help Desk corner enable foreigners to place tax inquires including tax difficulties online * Processing period : 7 business day.

298 298 제 3 편참고자료 매월원천징수되는소득세를알수있도록 Check Your Monthly Withholding Tax 제공 스스로연말정산을할수있도록 Automatic Calculation Service for Year-end Tax Settlement 제공 각종영문책자및서식제공 ( 예 : 외국인을위한연말정산안내, 종합 소득세신고안내책자 ) 외국인전용상담전화 ( ) 외국인에게전화세무상담을제공하기위해국세청고객만족센터에 설치 운영

299 Part 3 Appendix 299 Check Your Monthly Withholding Tax : taxpayers may calculate expected amount of monthly withholding taxes. Automatic Calculation Service for Year-end Tax Settlement : taxpayers may calculate the expected amount of adjusted withholding taxes for the year-end tax settlement. English tax booklets and various Forms (e.g., Easy Guide for Foreigners Year-end Tax Settlement and Individual Income Tax and Benefit Guide for Foreigners) NTS English Assistance Hotline ( ) The Hotline offers foreigners tax advice in English over the phone, and is operated by the National Tax Service Customer Satisfaction Center.

300

301 Part 3 Appendix 301 The Main page of NTS English Website ( Screenshot of Help Desk ( Help Desk)