외국인을위한 2016 년소득세 납세안내 (2015 년귀속 )

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2 외국인을위한 2016 년소득세 납세안내 (2015 년귀속 )

3 Individual Income Tax and Benefit Guide for Foreigners 2016 (For use in preparing 2015 returns) May, 2016

4 머리말 외국인납세자여러분! 낯선사회 문화와새로운환경등의어려운여건에도성실하게납세의무를이행해주신데대하여깊은감사의마음을전합니다. 세계화의시대적흐름과지속적인경제성장으로국제사회에서대한민국의위상이높아짐에따라국내에직업을가지거나사업을영위하는외국인의수가매년증가하고있습니다. 이에국세청에서는여러분이편리하게종합소득세를신고하고납부할수있도록금년세법개정내용을반영하여 2016년외국인을위한소득세납세안내 책자를발간하였습니다. 또한, 본안내책자외에도외국인전용상담전화, 세무서민원실외국인전담창구, 국세청영문홈페이지운영등다양한납세서비스를제공하여여러분이편리하게세금을납부할수있도록하고있습니다. 아무쪼록본책자가여러분이우리나라에서세금을성실히납부하는데조금이나마도움이되기를바라며, 앞으로도국세청은여러분이편리하게세금을신고하고납부할수있는환경조성을위해최선을다할것을약속드립니다. 감사합니다 년 5 월 국세청국제조세관리관 박만성

5 Foreword Dear Foreign Taxpayers! The National Tax Service of Korea would like to express its deepest appreciation for your sincere commitment to tax compliance even under the burden of adapting to the Korean culture and social environments. With the trend in worldwide globalization and its continued economic growth, the status of Korea has been highly elevated, and thus the number of foreigners finding a job or running business has been increasing year by year in Korea. Against this backdrop, we published "Individual Income Tax and Benefit Guide for Foreigners 2016." This book is the result of our efforts to reflect the revisions to Korean tax laws and help foreign taxpayers file and pay Global Income Tax conveniently. Further, in addition to this guide book, various taxpayer services "Help-line for Foreign Taxpayers," "Foreign Taxpayer Service Desk" and "NTS English website" are being provided with the object of promoting convenience in tax payment. We hope this book will serve as a useful guide for your compliant tax payment. We will continue to make every effort to create the environment where foreign taxpayers feel convenience in their tax filing and payment. Thank you. May, 2016 Man - sung PARK Assistant Commissioner for International Taxation National Tax Service

6 목차 2015 년귀속신고시적용할세법개정내용 14 제 Ⅰ 편들어가기 Ⅰ. 2015년귀속종합소득세과세표준과세액계산흐름도 거주자의종합소득세과세표준과세액계산흐름도 비거주자의소득에대한소득세세액계산흐름도 22 Ⅱ. 2015년귀속종합소득세신고관련주요사항요약 누가종합소득세를신고하여야하나요? 년귀속종합소득세신고기한은언제인가요? 신고시어떤서류를제출하여야하나요? 어디에서신고를하고어떻게세금을납부하나요? 어떤종류의가산세가있나요? 소득세환급처리절차는어떻게되나요? 외국에서발생한소득에대하여도신고해야하나요? 복식부기와간편장부 기준경비율과단순경비율 40 제 Ⅱ 편 소득세신고및납부개요 Ⅰ. 납세의무자 거주자 비거주자 50 Ⅱ. 소득의구분과종류 소득의구분 비과세소득 감면소득 66 Ⅲ. 소득금액의계산과소득공제 소득세과세표준계산시알아야할기본사항 각소득별소득금액의계산 종합소득공제 98

7 CONTENT What are Major Changes for 2015 Global Income Tax? 15 PartⅠ Introduction Ⅰ. Tax Base and Calculation Flow for 2015 Global Income Tax Tax Base and Calculation Flow for Residents Individual Income Taxation on the Income of Non-residents 23 Ⅱ. General Information Who should file a return? When should I file 2015 return? What should I include with my return and what records should I keep? Where do I have to file and pay? What penalties do I charge? How can I receive tax refund? Should I report income received from abroad? Double Entry Bookkeeping and Simplified Bookkeeping What is the "Enforcement of Standard Simplified Expense Rate System"? 41 PartⅡ Outline of Individual Income Tax System Ⅰ. Taxpayer Resident Non-Resident 51 Ⅱ. Income Taxable Income Non-taxable Income Tax-exempt Income 67 Ⅲ. Tax Base and Deductions Basic Rules for Calculating the Tax Base Calculation of Tax Base(Taxable Income) Deduction for Global Income 99

8 목차 Ⅳ. 세율과세액공제 세율 세액공제 104 Ⅴ. 종합소득세의신고와납부 종합소득세신고 납부 116 Ⅵ. 과세표준의결정과징수 과세표준과세액의결정및경정 과세표준과세액의통지 세액의징수 소액부징수 122 Ⅶ. 원천징수 원천징수대상소득 원천징수세율 124 Ⅷ. 가산세 신고불성실가산세 납부불성실가산세 원천징수납부불성실가산세 지급명세서보고불성실가산세 증빙불비가산세 무기장가산세 사업용계좌미사용가산세 130 Ⅸ. 장부의비치 기장과지급명세서 장부의비치 기장의무 지급명세서의제출 132

9 CONTENT Ⅳ. Tax Rates and Tax Credits Tax Rates Structure Tax Credits 105 Ⅴ. Return and Payment Tax Return Tax Payments 117 Ⅵ. Assessment and Collection Determination and Correction of Tax Base and Tax Amount Notice on Tax Base and Tax Payable Collection of Tax Minimum Taxable Floor 123 Ⅶ. Tax Withholding Obligation of Tax Withholding Rates of Withholding 125 Ⅷ. Tax Penalties Penalty on Failure to File Returns Penalty on Non-payment or Underpayment of Tax Penalty Tax on Failures to Withhold Tax Penalty Tax on Failures to Report Withholding Payment Records Penalty on non-keeping of documentary evidence Penalty Tax on Failures to Maintain Adequate Books and Records Penalty Tax on Failure to use Business Purpose Bank Account 131 Ⅸ. Bookkeeping and Submitting payment records Bookkeeping Submitting payment records 133

10 목차 제 Ⅲ 편 소득세신고및납부개요 Ⅰ. 비거주자의납세의무 개요 국내원천소득 국내사업장 비거주자에대한원천징수 148 Ⅱ. 비거주자의근로소득에대한소득세과세 근로소득만있는비거주자 소득세법제127조제1항제4호각목에따른근로소득만있는비거주자 과 2의근로소득이모두있는비거주자 비거주자의근로소득에대한소득세과세흐름도 154 제 Ⅳ 편 계산사례및주요문답사례 Ⅰ. 계산사례 강사 ( 근로소득과기타소득이있는자 ) 의소득세신고사례 158 Ⅱ. 주요문답사례 180 제 Ⅴ 편 서식 Ⅰ. 종합소득세신고서별지제 40 호의서식 (1) 188 Ⅱ. 종합소득세신고서별지제 40 호의서식 (4) 254 제 Ⅵ 편 참고자료 1. 거주자인영어강사의소득세신고흐름도 세무관서 근로소득납세조합 조세조약체결국현황 연락처 국세청에서는납세자여러분의고견을듣습니다. 286

11 CONTENT Part Ⅲ Individual Income Tax System for Non-resident Ⅰ. Taxation on Non-resident General Income from Domestic Sources Permanent Establishment Tax Withholding on Non-resident 149 Ⅱ. Taxation on Wage & Salary Income of Non-resident Non-residents with Wage & Salary Income Only Non-residents with Wage & Salary Income Only as Prescribed in the Art of the Income Tax Act Non-resident who Have Wage and Salary Income Described Both in 1 and Taxation on Wage & Salary Income of Non-resident 155 Part Ⅳ Practice & FAQ Ⅰ. Practice in Calculating Example : Lecturer (Wage & Salary Income + Other Income) 159 Ⅱ. Frequently Asked Question 181 Part Ⅴ Forms Ⅰ. Individual Income Tax Return Form 40(1) 189 Ⅱ. Individual Income Tax Return Form 40(4) 255 Part Ⅵ Appendix 1. Income Tax Calculation Chart for Resident ESL Teachers Tax Offices Tax payers Association Treaties with foreign countries Contact Us Your Opinion Matters 287

12 2015년 귀속 종합소득세 신고관련 주요 세법 개정사항

13 What are Major Changes for 2015 Global Income Tax?

14 2015 년귀속신고시적용할세법개정내용 소득세법관련 중소기업의접대비지출에대한세부담경감을위하여중소기업접대비기본한도인상 - 1,800만원 2,400만원 소액광고선전비의범위를현실화하여납세편의를제고하고자필요경비인정범위확대 유가족에대한생활보호지원을위해유가족에대한위로금필요경비산입허용 매입량에따라자산가치가감소하는폐기물매립시설의특성을감안하여폐기물매립시설감가상각시생산량비례법적용허용 종교인소득과세시행시기를 에서 까지연장함 난임부부의임신 출산을지원하기위해난임부부시술비세제지원강화 - 의료비세액공제대상확대 산출세액보다세액공제액이큰경우세액공제적용방법명확화 교육비세액공제공제대상교육기관 ( 평생교육법에따른초 중 고등학교 ) 확대 기부금이월공제적용방식변경 이전에발생한이월기부금은당해지출분보다먼저공제 연금가입자에게유리하도록연금보험료공제, 연금계좌세액공제는타공제보다공제순서를후순위로공제 연금계좌에서의료목적이나부득이한사유로수령시저율분리과세 근로자의노후보장을위한퇴직연금적립을유도하기위해세액공제대상퇴직연금납입한도확대 14

15 What are major changes for 2015 global income tax? Income Tax Law To reduce SMEs tax burden on entertainment expenses, the ceiling of SMEs entertainment expenses treated as necessary expense is raised from 18 million won to 24 million won. The scope of small advertisement expenses and sales promotion expenses recognized as necessary expense is expanded to enhance taxpayers convenience. To support the livelihood of bereaved families, inclusion of consolation payment for bereaved families in necessary expense is permitted. In consideration of the fact that the asset value of waste landfill facilities decreases with the increase in volume of waste, application of the unit-of-activity method is permitted when depreciating waste landfill facilities. The implementation of taxation of religious workers, which was originally scheduled to begin Jan. 1, 2015, is deferred until Jan. 1, Tax support for infertility treatment costs is strengthened to support infertile couples pregnancy and childbirth. - The eligibility for medical expense deduction is expanded. Tax credit application methods where the tax credit amount exceeds the calculated tax amount is clarified. The scope of educational institutes subject to education expense deduction (i.e., elementary, middle and high schools under the Lifelong Education Act) is expanded. The method for applying deduction carried over for donation is changed. - Deduction carried over for donation that is generated on or before Dec. 31, 2013 is deducted earlier than the expenditure of the relevant year. To benefit pension scheme subscribers, tax credits for pension insurance premium and pension account are deducted later than other items. When funds are withdrawn from a pension account for medical expense or other purposes, a low tax rate and separate taxation shall apply. To encourage more wage/ salary income earners to accumulate pension fund assets and be better prepared for retirement, the payment ceiling for tax-deductible retirement pension premium is raised. 15

16 이후개시하는사업연도의결산기잉여금처분결의에따른고배당기업주식의배당소득의경우 Gross-up 대상에해당 종합소득기본공제대상자 ( 배우자, 부양가족 ) 소득요건완화 - 근로소득만있는경우총급여 333만원 500만원 채소, 과실및기타작물재배업소득이 15년귀속부터수입금액 10억원초과시과세대상이됨에따라채소, 과실및기타작물재배업코드번호 (011001) 신설및경비율제정 - 단순경비율 93.5%, 기준경비율 13.2% 조세특례제한법관련 타기부금공제방식과일치시키기위하여우리사주조합기부금세액공제전환 소비심리의개선, 건전소비문화정착및세원투명성제고를위하여체크카드등소득공제율확대및적용기한연장 (30% 40%, 50%) 국세기본법관련 납부기한연장사유추가 - 기장을대리하는세무사등이화재, 전화그밖의재해를입거나도난을당한경우 상속포기자의보험금을납세의무승계대상에포함 국제거래가수반되는탈세에대한가산세율인상및국세부과제척기간연장 납세담보의평가방법으로시가평가허용 경정청구기간의확대 (3년 5년 ) 16

17 Dividend income from high dividend companies paid out in accordance with a resolution to dispose of surplus profit in the settlement period of the business year starting on or after Jan. 1, 2015 is subject to gross-up. The income ceiling for those eligible for basic deduction (i.e., spouse, dependent families) is raised. - For persons with wage & salary income only, the gross income ceiling for basic deduction is raised from 3,330,000 won to 5,000,000 won. Income from the business of growing vegetables, fruits and other crops attributable to 2015 and onwards shall be taxed if the amount exceeds 1 billion won. In this regard, a Korea Standard Industrial Classification Code (011001) has been assigned for the business and expense rates have been designated. - Simplified expense rate of 93.5%, standard expense rate of 13.2%. Restriction of Special Taxation Act For consistency with the deduction method for other donations, deduction for donations to a employee stock ownership association is changed to tax credit. To improve consumer sentiment, establish a healthy consumer culture and ensure transparent taxation, the income deduction rate for check cards, etc. is raised (30% 40%, 50%) and the deduction application period is extended. Framework Act on National Taxes The following cause for extension of the payment deadline is added. - Where a tax attorney who serves as a bookkeeping agent suffers fire, war or other disasters or is robbed. Insurance money is included in the scope of items subject to tax liability succession for a renouncer of succession. For tax evasions that accompany international trade, the penalty tax rate is raised and the statutory taxation period for national tax is extended. Assessment of security for tax payment by market price is permitted. The period for request for correction is extended (3 years 5 years). 17

18 제 1편 들어가기 Ⅰ. 2015년 귀속 종합소득세 과세표준과 세액계산 흐름도 Ⅱ. 2015년 귀속 종합소득세 신고관련 주요사항 요약 18

19 P a rt Ⅰ Introduction Ⅰ. Tax Base and Calculation Flow for 2015 Global Income Tax Ⅱ. General Information

20 Ⅰ 2015 년귀속종합소득세과세표준과세액계산흐름도 1. 거주자의종합소득세과세표준과세액계산흐름도 금융소득 이자소득배당소득사업소득근로소득연금소득기타소득 개인별합산 ( ) 소득공제 종합소득세과세표준 ( ) 세율 (6% ~ 38%) 산출세액 ( ) 기납부세액 (+) 가산세 ( ) 세액공제 감면 납부 ( 환급 ) 할세액 한국의종합소득세는열거된각소득금액을모두합산한하나의종합소득에누진세율을적용하여계산합니다. 소득공제와세액공제 감면은요건을갖춘경우에만적용이가능합니다. 소득세를납부할때에는지방소득세를함께납부하셔야합니다. 소득세의신고와납부가적정하게이루어지지않는경우에는가산세가부과될수있습니다. 20

21 Ⅰ Tax Base and calculation flow for 2015 Global Income Tax 1. Tax Base and Calculation Flow for Residents Financial Income Interest Income Dividend Income Business Income Wage Income Pension Income Other Income Joint Return Income Deduction Tax Base Tax Calculated Tax Rate (6~38%) Penalty Tax Tax Prepaid Tax Exemption Credit Tax payable The Korean individual income tax system uses the unitary concept where incomes from all sources are aggregated and taxed at progressive rates. Deductions and tax credits are allowed under certain conditions. Local income tax is added to income tax in computing the total tax liability. Penalties may be assessed for failure of return filing and tax payment. 21

22 2. 비거주자의소득에대한소득세세액계산흐름도 없다 국내세법적용 발생소득 조세조약이있는지? 조세조약및국내세법에의한국내원천소득이있는지? 있다 조세조약우선적용 없다 한국에서과세하지않음 그렇다 소득세과세안됨 있다 비과세 면제소득인가? 아니다 없다 원천징수 국내사업장이존재하는지? 있다 국내사업장에귀속되는소득인가? 아니다 예외있음 그렇다 종합과세 예외있음 22

23 2. Individual Income Taxation on the Income of Non resident Income Accruing Is there Tax Treaty? No Yes Domestic Law applied Tax Treaty has priority Is there Domestic Source Income based on Tax Treaty and Domestic Law? No Non taxable in Korea Yes Tax Exempted Yes Tax free Income? No No Tax Withholding Domestic Business Place? Yes Is the Income Attributable to Domestic Business Place? No Yes with a few exceptions Return filing Global Taxation with a few exceptions 23

24 Ⅱ 2015 년귀속종합소득세신고관련주요사항요약 1. 누가종합소득세를신고하여야하나요? 당해연도의종합소득이있는외국인거주자는한국인거주자와동일한방법으로그과세표준을납세지관할세무서장에게신고하여야합니다. 또한비거주자로서한국내에국내사업장이있거나부동산소득이있는경우에는국내원천소득에대하여종합소득세를신고 납부할의무가있습니다. 소득세는개인의소득을종합소득, 퇴직소득, 양도소득으로분류하여각소득별로 1년을단위로과세하는세금이며, 종합소득이란이자소득 배당소득 사업소득 근로소득 연금소득 기타소득을말합니다. 종합소득세과세표준확정신고예외자아래에해당하는거주자는당해소득에대한과세표준확정신고를하지아니할수있습니다.( 소득세법제73조제1항 ) 1) 근로소득만있는자 2) 퇴직소득만있는자 3) 공적연금소득만있는자 4) 연말정산대상사업소득만있는자 직전년도수입금액이 7,500만원미만인보험모집인, 방문판매원, 후원방문판매원으로서, 보험모집, 방문판매또는후원방문판매로서발생하는사업소득만있는자 ( 연말정산에의해소득세를납부한경우에한정함 ) 5) 근로소득및퇴직소득만있는자 6) 퇴직소득및공적연금소득만있는자 7) 퇴직소득및 4) 의소득만있는자 8) 분리과세이자소득, 분리과세배당소득, 분리과세연금소득, 분리과세기타소득만있는자 9) 위 1) 내지 7) 에해당하는자로서, 분리과세이자소득, 분리과세배당소득, 분리과세연금소득및분리과세기타소득이있는자 24

25 Ⅱ General Information 1. Who should file a return? If you are a foreign resident having global income in the current year, you have to file a tax return to the head of competent district tax office in the same way as a Korean resident does. Furthermore, if you maintain a business place (usually termed as a permanent establishment in tax conventions) in Korea or have only real estate income arising from Korean sources, you must also file a tax return even though your status is considered to be a non-resident. Individual income tax is categorized as global income, retirement income, transfer income and assessed on yearly basis. The global income includes interest income, dividend income, business income, earned income, pension income, and other income Exceptions to Final Return on Tax Base Any resident falling under any of the following sub-paragraph, may not need to make any final return on the tax base on income ( 73-1 of the Income Tax Act): 1) A resident having only wage & salary income 2) A resident having only retirement income 3) A resident having only public pension income 4) A resident having only business income subject to year-end settlement Insurance solicitors and insurance salespersons, sponsored salespersons who have only business income and whose income is less than 75million won.(limited to the case where income tax is paid through year-end settlement) 5) A resident having only wage & salary and retirement income 6) A resident having only retirement income and public pension income 7) A resident having only retirement income and the income mention in the fourth sub-paragraph 8) A person who has interest, dividend, pension or other income only, which are subject to separate taxation 9) A person who has interest, dividend, pension or other income only, which are subject to separate taxation and falls from the first to seventh sub-paragraph 25

26 년귀속종합소득세신고기한은언제인가요? 소득금액을계산하기위하여소득세법에서정한기간을과세기간이라하고, 각과세기간에대한소득세를신고하는기간을신고기간이라합니다. 소득세의과세기간은 1월1일부터 12월31일까지의 1년이며, 소득세의신고기간은그다음해의 5월 1일부터 5월 31일까지입니다. 다만, 신고기간의마지막날이공휴일이나국경일일경우에는해당공휴일이나국경일의다음날이됩니다. 그러므로 2015년귀속종합소득세신고기한은 5월 31일입니다. 다만, 성실신고확인대상사업자가성실신고확인서를제출하는경우에는 6월 30일까지신고할수있습니다. 거주자가출국 ( 주소또는거소의국외이전 ) 으로인하여비거주자가되는경우에는 1월 1일부터출국일까지가과세기간이됩니다. 이경우의신고기간은출국일전일까지입니다. 26

27 2. When should I file 2015 return? Taxable period is set by the Income Tax Act to calculate amount of income. And income tax for each taxable period should be filed in return period. The taxable period for income tax spans from Jan. 1 to Dec. 31. And the regular return period for the income accruing for the tax year concerned begins on May 1 and ends on May 31 of the next year. For tax purposes, individual tax payers must use the calender year as their taxable year. When the due date for filing a return and paying tax falls on a Sunday or a legal holiday, the next business day is the due date. Therefore, the due date of 2015 Global Income Tax return is May 31, In case taxpayers with business income submit the Confirmation of Compliant Return, they are allowed to file by June 30. If a resident becomes a non-resident for the reason that he/she leaves Korea, the taxable period is from January 1st to the day of departure. Due date of filing period is by one day before the day of departure. 27

28 3. 신고시어떤서류를제출하여야하나요? 신고서선택종합소득세신고서는별지 40호서식 (1) 와별지 40호서식 (4) 의 2가지유형이있습니다. 종합소득세확정신고시제출하는종합소득과세표준확정신고및자진납부계산서는별지 40호서식 (1) 에의합니다. 다만, 사업소득이발생하는하나의사업장만이있는단순경비율적용사업자로서, 추계신고하는경우에는별지제40호서식 (4) 에의하여신고합니다. 첨부서류종합소득과세표준확정신고및자진납부계산서서식및작성요령에는각종증명, 서식, 명세또는영수증등신고서와함께제출하여야하는첨부서류목록이안내되어있습니다. 신고시각종공제나감면등에대하여법에정한첨부서류를제출하지않으면공제나감면을받지못하거나신고서의처리가지연될수있습니다. 일반적으로신고시제출하지않아도되는각종증빙서류들도조사등만약을대비하여 5년간은보관하여야합니다. 일반적으로다음의서류를신고서에첨부하여야합니다. 출입국사무소에서발급하는외국인등록증사본 각종공제및감면신청서와그증빙서류 총수입금액과필요경비의계산에필요한서류로서사업소득이있는경우대차대조표, 손익계산서, 합계잔액시산표와그부속서류및조정계산서 기타소득세법에따라관할관청이요구하는서류 외국인등록증을준비하세요. 국내에서 90일을초과하여체류하고자하는외국인은출입국관리사무소에서외국인등록증명을발급받아야합니다. 외국인등록번호는출입국관리사무소에서부여되며, 이번호는국내체류기간동안외국인의본인확인을위한번호로서사용되므로동번호를세금신고와관련된서류에기재하셔야합니다. 28

29 3. What should I include with my return and what records should I keep? Which Form to file There are 2 forms you can choose when you file your final tax return: Form 40-1 and Form 40-1 is for the final return of global income tax base and self-assessment. You should use Form 40-4 when you file a return by estimation if you only have one business place incurring business income and subject to the simple expense rate. What Supporting Documents are Needed If you are filing a return, your return forms and its guide explanations will tell you what supporting documents are to be attached, such as certificates, forms, statements, or official receipts. If you make a claim for exemptions or deductions without the required receipt, certificate, schedule, or form, we may disallow your claim. It could also delay the processing of your return. Even if you do not have to attach certain supporting documents to your return, keep them in case we select your return for review. Generally, you should keep your supporting documents for five years. The following documents should accompany your tax return: Copy of alien registration card issued by the local immigration office, if necessary; Application for tax credits and exemptions, if any, and documents attesting that you are entitled to the income deductions and tax credit, etc.; Documents which are necessary for calculating the total gross income amount and the necessary expenses including balance sheet, income statement, and trial balance if you are engaged in trade and business ; Other necessary documents may be requested by the tax authority according to the relevant provision of the Income Tax Act. Alien Registration Requirement An alien who is planning to stay in Korea for more than 90 days is required to obtain a Certificate of Alien Registration from the Immigration Office. The Alien Registration Number is given by the immigration office. It is important to use this number on each and every tax-related document because it is also used as the alien's identification number for tax purposes during his or her stay in Korea. 29

30 4. 어디에서신고를하고어떻게세금을납부하나요? 종합소득세신고서제출방법종합소득세신고는납세지관할세무서장에게합니다. 소득세의납세지란납세자가소득세에관한신고 신청 납부등을하거나정부가결정 경정등을하는경우에그관할세무서를정하는기준이되는장소를말합니다. 거주자의소득세납세지는원칙적으로주소지이며주소지가없는경우에는그거소지로합니다. 국내주요도시에위치하는세무서의주소와연락처목록이부록에수록되어있으니참조하시기바랍니다. 또한납세지관할세무서를찾기어려우실때에는각지방국세청에문의하시기바랍니다. 납세지관할세무서가아닌곳에종합소득세신고서를제출하신경우, 납세지관할세무서로신고서를보내처리합니다. 소득세신고를하기위하여반드시세무서를방문할필요는없습니다. 신고서를작성하여첨부서류와함께관할세무서장에게우편으로제출하거나, 인터넷홈택스홈페이지 ( 에접속하여전자신고를하실수있습니다. 홈택스는한글로만이용이가능하며, 근로소득에대한외국인과세특례에따라단일세율을적용받으려는외국인근로자는종합소득과세표준확정신고를하는때에근로소득자소득 세액공제신고서에외국인근로자단일세율적용신청서를첨부하여납세지관할세무서장에제출 종합소득세납부방법종합소득세는종합소득세신고기한까지납부하면되므로 2015년귀속종합소득세는 5월 31일까지납부합니다. 다만, 성실신고확인대상사업자가성실신고확인서를제출하는경우에는 6월 30일까지납부할수있습니다. 납부방법은납부서를작성하여가까운은행또는우체국에납부하는방법과국세전자납부제도를이용하여납부하는방법이있습니다. 국세전자납부란? 전자납부방법은세금을내기위하여은행이나우체국에직접가지않고, 은행의예금잔고나신용카드사의대출 ( 카드론 ) 을이용하여가정이나사무실에서편리하게세금을납부하는방법입니다. 인터넷또는전화 (ARS) 등을이용하여계좌이체방식 ( 인터넷뱅킹, 폰뱅킹 ) 으로세금을납부할수있습니다. 홈택스에서도종합소득세전자납부가가능합니다. 30

31 4. Where do I have to file and pay? Where to file your return You have to file your return with the district tax office (DTO) having jurisdiction over your domicile. In principle, the place of income tax is your domicile, which is a yardstick to choose the competent district tax office. If you do not have a domicile in Korea, then your place of residence becomes a place of income tax. For your inquiry and reference, our tax offices in major cities are listed on Appendix. If you live in a local county or city, you may first contact the regional tax office to find out the location of your relevant DTO. However, your tax return filed in an unqualified DTO will be automatically transferred to the relevant DTO that has jurisdiction over your current domicile. Submitting your return can be done via post. You may also file electronically, through our website ( Home Tax Service is available only in Korean. A foreign worker who intends to have the provision about special taxation for foreign workers applied shall submit a return of employment income earner's income deduction together with an application for applying single tax rate to foreign workers to the head of tax office having jurisdiction over the place of tax payment, when making a final return of global income tax base Where to pay your tax Taxes can be paid at any bank or post office by May 31, In case taxpayers with business income submit the Confirmation of Compliant Return, they are allowed to file by June 30. You may pay taxes to near banks or post offices and also use the electronic payment system by phone (phone banking: ARS) or on-line banking What is the electronic payment system? The electronic payment system allows you to pay your tax via online banking or credit cards without ever visiting a bank or post office. Account transfer using online banking or phone banking(ars) can be used. Tax payment can also be made through Hometax system. 31

32 5. 어떤종류의가산세가있나요? 납세자가종합소득세법정신고기한내에신고및납부를적정하게하지않은경우신고불성실가산세또는납부불성실가산세가부과됩니다. 가산세와관련한자세한사항은제2편의가산세설명부분을참고하시기바랍니다. 6. 소득세환급처리절차는어떻게되나요? 종합소득세확정신고시환급세액이발생한경우에는관할세무서장이 6월말까지신고인의은행등금융기관이나우체국의예금계좌로송금하여줍니다. 그러므로환급세액이발생한경우에는신고서식의환급금계좌신고란에환급금을송금받을본인의예금계좌를반드시기재하여야하며, 환급세액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고하여야합니다. 관할세무서장이환급금을계좌이체방식으로지급할수없는경우에는현금으로지급할수있습니다. 이경우에는관할세무서에서발급한국세환급금통지서와본인의신분증을지참하고우체국에방문하면환급금을받을수있습니다. 대리인이환급금을수령할때에는국세환급금통지서, 대리인과본인의신분증, 위임인이작성하고인감날인한위임장을지참하여야합니다. 국세환급계좌로신고할수없는금융기관 HSBC 등일부외국계은행으로는환급금이이체되지않습니다. 또한외국에소재하는은행의계좌로는환급금이이체되지않습니다. 그러므로신고후바로출국하는외국인납세자는국내계좌를유지하고그계좌를환급계좌로신고하면국세환급금을받을수있습니다. 32

33 5. What penalties do I charge? The penalty for both failure-to-return and failure-to-pay is assessed if a return or a payment is not accomplished by the due date. For details, refer to Part Ⅱ. Tax Penalties. 6. How can I receive tax refund? When a refund is due to the taxpayer at the time of filing the Global Income Tax returns, the Head of the relevant District Tax Office will transfer the refund to the filer's bank account or post office savings account by the end of June. Therefore, when filing results in a refund, the filer must indicate in the appropriate entry line in the tax return his/her account number to which the refunds are transferred. When the amount of the claimed refund is 20 million won or more, the filer must fill in a separate Declaration of Account Opening/Change and submit a copy of the bank account. Refunds cannot be paid in cash when a bank or post office account is unavailable. In this case, refunds will be made at the post office. A Notification of National Tax Refund issued by the relevant District Tax Office and identification is required. When someone else receives the refund on behalf of the taxpayer, a Notification of National Tax Refund, identification of both the taxpayer and the person acting on behalf of the taxpayer, and a letter of attorney prepared and sealed by the taxpayer are required. Bank accounts that cannot be used for purposes of receipt of refunds Refunds cannot be transferred to certain foreign financial institutions (e.g, HSBC). Refunds also cannot be made to bank accounts opened at banks outside Korea. Therefore, foreign taxpayers scheduled to leave Korea right after claiming a refund are advised to keep their Korean bank account for purpose of receiving the claimed refund. 33

34 7. 외국에서발생한소득에대하여도신고해야하나요? 소득세법은조세목적상개인을거주자와비거주자로구분하고있으며, 그과세소득의범위와과세방법등을달리규정하고있습니다. 거주자는국내외에서발생한모든소득 ( 전세계소득 ) 에대하여소득세납세의무를부담하지만, 비거주자는국내원천소득에대하여만납세의무를부담합니다. 따라서외국인이한국의거주자에해당하는경우에는한국내에서발생한소득뿐만아니라미국등전세계에서발생한소득전부에대하여세금을납부하여야하며, 이때외국에서발생한소득은소득이발생한날의기준환율또는재정환율을적용하여원화로환산해야합니다. 다만, 2009년 1월 1일이후에최초로발생하는소득분부터, 해당과세기간종료일로부터소급하여 10년이내국내에주소나거소를둔기간의합계가 5년이하인외국인거주자에대하여는국내원천소득과국외원천소득중에서국내에서지급되거나국내로송금된소득에대하여만과세합니다. 또한거주자의종합소득금액또는퇴직소득금액에국외원천소득이합산되어있는경우로서그국외원천소득에대하여외국에서우리나라의소득세에상응하는외국의조세를납부하였거나납부할것으로확정된경우외국납부세액공제를받을수있습니다. 그러나외국납부세액공제를적용받으려면조세조약에이러한공제를받을수있도록규정되어있어야합니다. 34

35 7. Should I report income received from abroad? Under the Income Tax Law, individuals are categorized as either resident or non-resident for tax purposes, depending on which the scope and method of taxable income differs. Residents are subject to income taxation for all income ("global income") that have accrued, whereas non-residents are subject to income taxation only for that income that was derived from Korean sources. Therefore, if a foreign taxpayer is a resident of korea, he/she must pay taxes on all income that have been created, both within Korea and outside Korea. The income derived from foreign sources must be converted to Korean won using the basic currency exchange rate or arbitrage rate of exchange that was applied on the date the income had arisen. However, for income accruing on or after January 1, 2009, only the income from Korean sources or foreign sources that have been paid out in Korea or have been transferred to Korea are taxable for foreign taxpayers whose total length of residency or domicile in Korea is not over five years during the ten year period ending the final day of the tax year to which the income is attributable. When the foreign source income has been added to a resident's global income or retirement income, and taxes equivalent to Korea's income taxes on that portion of the income derived from foreign sources have been paid or confirmed to be paid to a foreign tax jurisdiction, the taxpayer may claim foreign tax credits. But to claim foreign tax credits, this provision should be prescribed in a tax treaty. 35

36 8. 복식부기와간편장부 장부의비치와기장 ( 소득세법제160조 ) 사업자는소득금액을계산할수있도록증명서류등을갖춰놓고그사업에관한모든거래사실이객관적으로파악될수있도록복식부기에따라장부를기록 관리하여야합니다. 다만, 일정규모미만의사업자는간편장부에사업에관한거래사실을기록할수있습니다. 복식부기의무자와간편장부대상자 간편장부대상자에해당되지않는사업자는복식부기의무자입니다. 간편장부대상자는다음과같습니다. 1) 당해과세기간 (2015년) 에신규로사업을개시한사업자 2) 직전과세기간 (2014년) 의수입금액합계액이다음의업종별기준금액에미달하는사업자업종기준수입금액 1. 농업및임업, 어업, 광업, 도매업및소매업 ( 상품중개업제외 ), 부동산매매업, 기타제2호및제3호에해당하지아니하는업 2. 제조업, 숙박및음식점업, 전기 가스 증기및수도사업, 하수 폐기물처리 원료재생 환경복원업, 건설업 ( 비주거용건물건설업은제외하고주거용건물개발및공급업을포함 ), 운수업, 출판 영상 방송통신및정보서비스업, 금융및보험업, 상품중개업, 욕탕업 3. 부동산임대업, 부동산관련서비스업, 임대업 ( 부동산임대업제외 ), 전문 과학및기술서비스업, 사업시설관리및사업지원서비스업, 교육서비스업, 보건및사회복지서비스업, 예술 스포츠및여가관련서비스업, 협회및단체, 수리및기타개인서비스업, 가구내고용활동 3 억원 1 억 5 천만원 7 천 500 만원 의사, 변호사등다음의전문직사업자는간편장부대상자에서제외됩니다. 1 의료업, 수의업, ( 한 ) 약사업 2 변호사업, 심판변론인업, 변리사업, 법무사업, 공인회계사업, 세무사업, 경영지도사업, 기술지도사업, 감정평가사업, 손해사정인업, 통관업, 기술사업, 건축사업, 도선사업, 측량사업, 공인노무사업 36

37 8. Double Entry Bookkeeping and Simplified Bookkeeping Record-keeping and bookkeeping requirements (Article 160 of the Income Tax Law) Businesses are required to keep documents supporting their income and to keep books following the double-entry system as a way of recording all transactions that occur during the regular course of their operations. However, this requirement is waived for certain businesses that are eligible to keep records under the simplified bookkeeping regime. Double-entry bookkeeping and simplified bookkeeping requirements All businesses that are not eligible for simplified bookkeeping are subject to double-entry bookkeeping requirements. Businesses eligible for simplified bookkeeping are: 1) Businesses that have been newly established in the current tax year (2015). 2) Businesses whose total sum of income attributable for the immediately preceding tax year (2014) is under the double-entry threshold, indicated by industry in the table below. Industry 1. Farming and forestry, fishing, mining, wholesale and retail(excluding commodities brokerage), real estate brokerage and industries that do not fall under category 2 and Manufacturing, lodging and food service, utilities (electricity, gas, steam and water), sewage waste disposal, raw material recycling and environmental restoration, construction (including residential building development and construction, excluding non-residential building construction), transportation, publishing and visual industries, broadcasting and telecommunications, information service, finance and insurance services, commodities brokerage, public bath 3. Real estate rental, Real estate-related services, rental services (excluding real estate rental), professional science and technology services, business facility management and business support, educational services, health and social welfare, art, sports and leisure-related services, associations and groups, repairing services, personal services, and hiring activities in households Threshold 300 million won 150 million won 75 million won Persons in the following professional occupational fields are not eligible for simplified bookkeeping, regardless of the income threshold : 1 Medical services, veterinary services, pharmacist, oriental medical doctor 2 Services of attorneys, judges, patent attorneys, legal affairs, certified public accountants, tax accountants, management consultants, technical consultants, appraisers, loss assessment, customs, technology, construction, ferries, measurement, certified labor attorneys 37

38 장부기장자에대한혜택 간편장부대상자가복식부기에의한장부를기장하는경우 20% 의세액공제 ( 연간 100만원한도 ) 를받을수있습니다. 간편장부대상자가장부를기장하지아니하는경우에는복식부기대상자와마찬가지로 20% 의무기장가산세가부과되어장부를기장하는경우에비하여 30% 이상의추가세부담을하여야할뿐아니라엄격한세무관리가따르게됩니다. 다만, 신규사업자와직전연도수입금액이 48백만원미만인경우에는이에해당하지않습니다. 38

39 Benefits for businesses keeping books In case businesses subject to simplified bookkeeping keep books by double-entry bookkeeping, they can obtain 20% of tax credit (limited to 1 million won per year). If businesses subject to simplified bookkeeping do not keep books, 20% of penalty tax for non-bookkeeping will be assessed, paying more than 30% of additional taxes and facing strict supervision. In case of new business starters and businesses with revenue of less than 48 million won in the immediate preceding year, they are not subject to this obligation. 39

40 9. 기준경비율과단순경비율 개요 모든사업자는스스로작성한장부를근거로자신의소득금액을산정하여소득세를신고하여야합니다. 그러나장부를작성하지않는자영사업자에대하여는정확한소득금액을산정할수없기때문에이러한장부가없는자영사업자의소득금액을추계하기위한방법으로직전연도수입금액에따라기준경비율또는단순경비율이라는일정경비율을적용하여소득금액을계산합니다. 기준경비율에의한소득금액계산 기준경비율적용대상자의경우에는주요경비 ( 매입비용, 인건비, 임차료 ) 는증빙서류에의해발생한만큼을필요경비로인정하고, 기타경비는정부가정한기준경비율에의해계산된금액을필요경비로인정합니다.( 원칙 ) 소득금액 = 수입금액 - 주요경비 ( 증빙수취분에한함 ) - ( 수입금액 기준경비율 ) 2011 년귀속신고분부터복식부기의무자의경우에는기준경비율의 50% 를적용합니다. 기준경비율적용대상자의급격한세부담증가를방지하기위하여, 기준경비율에의한소득금액과단순경비율에의한소득금액에배율을곱한금액을비교하여적은금액으로신고할수있습니다.( 예외 ) 기준경비율에의한소득금액 { 수입금액 - ( 수입금액 단순경비율 )} 배율 (2.4 배또는 3.0 배 ) 2015년귀속종합소득세확정신고시적용되는배율 ( 소득세법시행령제143조제3항 ) : 간편장부대상자 2.4배, 복식부기의무자 3.0배 단순경비율에의한소득금액계산 단순경비율적용대상자의경우에는수입금액에단순경비율을적용하여필요경비를계산하고, 이를공제하여소득금액을산출합니다. 소득금액 MIN 수입금액 - ( 수입금액 단순경비율 ) 기준경비율에의하여계산한소득금액 40

41 9. What is the "Enforcement of Standard Simplified Expense Rate System"? Concept Generally, taxpayers who have business income shall file their tax returns based on bookkeeping. For those taxpayers who file their returns without bookkeeping, taxable income is calculated by applying a presumptive expense ratio (so-called Standard or Simplified Expense Rate in Korea) to the previous year's gross revenue. Calculation by Standard Expense Rate A taxpayer who are subject to this system has to show the amount of their Primary Expenses(purchase, rental and wage expenses) through the relevant documentary evidence. Then, the rest of the expenses, for the purpose of individual income tax, shall be determined as Necessary expenses, which is calculated according to Standard Expense Rate. Income Amount = Gross Revenue Primary Expenses (Gross Revenue Standard Expense Rate) 50% of Standard Expense Rate will be applied to those subject to double-entry bookkeeping from 2011 tax returns. However, in order to help taxpayers avoid drastic increase of their tax burden, the ceiling of income amount is applied as follows : Income Amount (according to standard expense rate) Gross Revenue {(Gross Revenue Simplified Expense Rate)} Ratio (2.4 or 3.0) The ratio for the 2015 individual income tax return is determined according to the Art. 143(3) of the Enforcement Decree of the Income Tax Act ; 2.4 for business subject to simplified bookkeeping and 3.0 for business subject to double entry bookkeeping Calculation by Simplified Expense Rate For those taxpayers eligible for Simplified Expense Rate for the income, taxable income is calculated by applying a Simplified Expense Rate to the previous year's gross revenue and by deducting the amount calculated from the revenue. Income Amount MIN Gross Revenue (Gross Revenue Simplified Expense Rate) Income Amount under Standard Expense Rate 41

42 기준경비율 / 단순경비율적용대상자 기준경비율적용대상자는다음과같습니다. 1) 장부를기장하지않은사업자로서단순경비율적용이배제되는자 1) 2) 장부를기장하지않은사업자로서직전과세기간 (2014년귀속 ) 의수입금액이다음의업종별기준수입금액이상인자 3) 2015년신규사업자로서해당과세기간의수입금액이일정규모이상인자 업 종 계속사업자 (2014 년 ) 기준수입금액 신규사업자 (2015 년 ) 1. 농업및임업, 어업, 광업, 도매업및소매업 ( 상품중개업제외 ), 부동산매매업, 기타제2호및제3호에해당하지아니하는업 2. 제조업, 숙박및음식점업, 전기 가스 증기및수도사업, 하수 폐기물처리 원료재생 환경복원업, 건설업 ( 비주거용건물건설업은제외하고주거용건물개발및공급업을포함 ), 운수업, 출판 영상 방송통신및정보서비스업, 금융및보험업, 상품중개업, 욕탕업 3. 부동산임대업, 부동산관련서비스업, 임대업 ( 부동산임대업제외 ), 전문 과학및기술서비스업, 사업시설관리및사업지원서비스업, 교육서비스업, 보건및사회복지서비스업, 예술 스포츠및여가관련서비스업, 협회및단체, 수리및기타개인서비스업, 가구내고용활동 6,000 만원 3 억원 3,600 만원 1 억 5 천만원 2,400 만원 7 천 5 백만원 단순경비율적용대상자는다음과같습니다. 1) 당해연도신규사업자 2) 종합소득세를장부에의해계산한소득금액으로신고하지않는사업자로서직전과세기간 (2014년귀속 ) 의수입금액이위의업종별기준수입금액에미달하는사업자 42 1) 다음사업자는단순경비율적용이배제되므로기준경비율적용대상자입니다. 1 전문직사업자 ( 변호사, 세무사, 회계사, 관세사, 의사, 약사, 수의사등 ) 2 현금영수증가맹점가입의무자중미가입자 3 신용카드, 현금영수증상습발급거부자 ( 연간 3회이상이면서 100만원이상이거나연간 5회이상 )

43 Scope of Standard Simplified Expense Rate System Taxpayers subject to Standard Expense Rate 1) Taxpayers which do not keep records and books and are not subject to simplified expense rate 2) 2) Taxpayers with the sum of gross revenue of preceding tax year (2014) not less than the amount below who does not maintain books on records 3) Newly established businesses in 2015 with more than certain amount of gross revenue in the current taxable period Industry 1. Farming and forestry, fishing, mining, wholesale and retail(excluding commodities brokerage), real estate brokerage and industries that do not fall under category 2 and Manufacturing, lodging and food service, utilities (electricity, gas, steam and water), sewage waste disposal, raw material recycling and environmental restoration, construction (including residential building development and construction, excluding non-residential building construction), transportation, publishing and visual industries, broadcasting and telecommunications, information service, finance and insurance services, commodities brokerage, public bath 3. Real estate rental, Real estate-related services, rental services (excluding real estate rental), professional science and technology services, business facility management and business support, educational services, health and social welfare, art, sports and leisure-related services, associations and groups, repairing services, personal services, and hiring activities in households Taxpayers subject to Simplified Expense Rate Existing businesses (2014) 60 million won 36 million won 24 million won Threshold Newly established (2015) 300 million won 150 million won 75 million won 1) Newly established business in the current tax year. 2) Total sum of income attributable for the immediately preceding tax year (2014) is under the double-entry threshold, indicated by industry in the table above. 2) Taxpayers not subject to simplified expense rate Professional occupation (lawyer, tax accountant, accountant, customs broker, doctor, pharmacist, veterinarian etc.) An individual business which is required but failed to register as a cash receipt issuance store A taxpayer regularly refusing to issue credit card sales slips cash receipts (amounting to 1 million won or more for 3 times per year, or for 5 times per year) 43

44 기준경비율적용시유의사항 주요경비는장부가없어도사업자라면당연히지출사실을밝혀야하고쉽게입증할수있는경비로매입비용, 임차료, 인건비가주요경비에해당합니다. 주요경비는증빙서류에의하여입증되어야하는데, 1) 매입비용과임차료는세금계산서, 계산서, 신용카드매출전표 ( 현금영수증포함 ) 를수취하여야하며, 간이세금계산서나일반영수증을수취한금액은 주요경비지출명세서 를제출하여야합니다. 2) 인건비는원천징수영수증또는지급명세서를세무서에제출하거나지급관련증빙서류를비치보관하여야합니다. 기준경비율적용대상자가단순경비율을적용하여신고하는경우에는소득금액과세액을과소하게신고하는결과가되어, 과소신고분에대하여는추후신고불성실가산세및납부불성실가산세가추가로부과됩니다. 간편장부대상자로서직전과세기간 (2014년귀속 ) 의수입금액이 4,800만원이상인사업자가추계신고할경우산출세액의 20% 가무기장가산세가적용됩니다. 무기장가산세가적용되지않는소규모사업자 당해연도중신규개업자 직전년도수입금액이 4,800만원미만자 과세표준확정신고의무가면제되는연말정산한사업소득만있는보험모집인및방문판매원 복식부기의무자가추계신고할경우에는다음의금액중가장큰금액을무신고가산세로적용합니다. 1 ( 산출세액 - 기납부세액 ) 20% 2 ( 수입금액-기납부세액관련수입금액 ) 7/10,000 3 산출세액 [ 무 ( 미달 ) 기장소득금액 / 종합소득금액 ] 20% 44

45 When applying the Standard Expense Rate All businesses, regardless of bookkeeping requirements, must disclose expenditures on major items, such as purchase expenses, rental expenses, and wage expenses. These types of expenses (called "basic expenses") are easily supported by documents. Basic expenses need to be backed up by documents. Specifically, 1) Purchase expenses and rental expenses need to be backed up by tax invoice, invoice, summary of purchases on credit card (and Cash Receipt). simplified tax invoice or regular purchase receipts need to be backed up by a "Statement of Basic Expenditures." 2) Wage expenses need to be backed up by Receipt of Tax Withholding or Statement of Wage Payment, which has to be either submitted to the District Tax Office or kept by the taxpayer. Application of the Simplified Expense Rate by a taxpayer subject to Standard Expense Rate has the effect of under-reporting his/her income and payable taxes. Therefore, penalties for under-reporting of income or under-payment of taxes will be imposed to the portion under-reported. When a taxpayer with the gross revenue of the preceding tax year (2014) not less than 48 million won files his/her return by estimation according to Standard (Simplified) Expense Rate, a penalty of 20% of the calculated tax amount will apply for non-bookkeeping. Small-sized businesses exempt from the above penalty are : Businesses established in the current year Businesses with revenue of less than 48 million won in the immediately preceding year Insurance brokers and door-to-door salespersons whose business income has been declared through the year-end tax settlement regime Where the income amount is reported in estimation by a person liable to double-entry bookkeeping, the largest amount of the followings shall be applied as the penalty for failure to file returns. 1 (calculated tax amount - prepaid tax) 20% 2 (revenue-revenue relevant to prepaid tax) 7/10,000 3 calculated tax amount [omitted(under-recorded)income/global income] 20% 45

46 단순경비율적용시유의사항 단순경비율적용대상자가소득금액을추계신고하는경우에는, 단순경비율을적용하여계산된소득금액과기준경비율을적용하여계산된소득금액중적은금액으로신고할수있습니다. 단순경비율적용대상자로서소득세법시행령제107조제1항에규정된장애인 ( 단, 위규정에의한장애인증명서를제출하는장애인이직접경영하는사업에한함 ) 의경우, 적용되는단순경비율은다음과같습니다. 장애인적용단순경비율 = 단순경비율 + (100% 단순경비율 ) 20% * 장애인적용단순경비율의계산은소수점이하 2 자리부터는절사함 * 기준경비율의경우장애인에대한적용특례는없음 인적용역사업자에대한단순경비율적용특례 국세청고시에따라인적용역사업자 ( 업종코드 94****) 에대하여단순경비율을적용할때에는당해연도수입금액이 4천만원까지는기본율을적용하고 4천만원을초과하는금액에대하여는초과율을적용합니다. 인적용역사업자는별도로고용인이필요하거나사업장이필요하지않다는점에서수익구조가급여소득과유사함에도불구하고, 급여소득자가더많은조세를부담하게되어이러한인적용역사업자와급여소득자의조세부담에있어서의불평등을해소하기위한일환으로초과율이라는제도가도입이되었습니다. 소득금액계산례 구 분 기본율 (4,000 만원이하 ) 단순경비율 초과율 (4,000 만원초과 ) 기준경비율 외판원 (940908) 비고 기준경비율은초과율없음 외판원의연간수입금액이 45,000,000 원인경우소득금액 45,000,000 원 -{(40,000,000 원 75.0%)+(5,000,000 원 65.0%)}=11,750,000 원 * 신규사업자또는폐업자로서사업기간이 1 년미만인경우에적용했던연환산규정은 2010 년부터폐지됨 46

47 When applying the Simplified Expense Rate When applying the simplified expense rate, the eligible taxpayer may declare the lesser of the following two amounts : 1) Income computed using Simplified Expense Rate, or 2) Income computed using the Standard Expense Rate Taxpayer eligible for Simplified Expense Rate shall compute his/her rate as follows when he/she is a physically disabled person as defined in Article 107 (1) of the Enforcement Decree of Individual Income Tax Law, as long as the disability is supported by a Certificate of Disability and that the business concerned is managed directly by the said disabled person. Simplified Expense Rate for a physically disabled person = Simplified Expense Rate + (100% Simplified Expense Rate) x 20% * In case of Standard Expense Rate, no special case is applied for the disabled. Special Case Applicable to the Personal Service Income Earners In case of personal service income earners (business code 94****) applying the Simplified Expense Rate under the notification of the National Tax Service, Excess Rate is applied to amounts exceeding 40 million won. Since personal service income earners do not require separate human resources or physical facilities, their income structure is similar to that of a salary income. Therefore the Excess Rate has been introduced to account for the inequality in terms of tax burden between personal service income earners and salary income earners who has much higher rate of taxable income to salary revenue as the salary revenue increases. An example of the application of the Excess Rate Classification Simplified Expense Rate Basic Rate (~40M or 40M won) Excess Rate (40M won~) Standard Expense Rate Salesperson(940908) Note no excess rate for standard rxpense rate Income amount of a salesperson whose annual income is 45,000,000 won. 45,000,000 won-{(40,000,000 won 75.0%)+(5,000,000 won 65.0%)}=11,750,000 won The calculation of annual revenue precipitation for a business person who started or closed down personal service business operating less than a year has been abolished in the year

48 제 2편 소득세 신고 및 납부 개요 Ⅰ. 납세의무자 Ⅱ. 소득의 구분과 종류 Ⅲ. 소득금액의 계산과 소득공제 Ⅳ. 세율과 세액공제 Ⅴ. 종합소득세의 신고와 납부 Ⅵ. 과세표준의 결정과 징수 Ⅶ. 원천징수 Ⅷ. 가산세 Ⅸ. 장부의 비치 기장과 지급명세서 48

49 P a rt Ⅱ Outline of Individual Income Tax System Ⅰ. Taxpayer Ⅱ. Income Ⅲ. Tax Base and Deductions Ⅳ. Tax Rates and Tax Credits Ⅴ. Return and Payment Ⅵ. Assessment and Collection Ⅶ. Tax Withholding Ⅷ. Tax Penalties Ⅸ. Bookkeeping and Submitting payment records 49

50 Ⅰ 납세의무자 발생한소득에대하여조세를납부할의무가있는납세자는전세계소득에대하여대한민국에납세의무가있는거주자와국내원천소득에대하여만납세의무를부담하는비거주자로구분됩니다. 1. 거주자원칙적으로국내에주소나 183일이상거소를둔개인을거주자라고합니다. 여기서주소란생활의근거가되는장소로서국내에생계를같이하는가족및국내에소재하는자산의유무, 직업등생활관계의객관적인사실에따라종합적으로판단됩니다. 거소는상당한기간동안계속하여거주하는장소로서주소와같이밀접한일반적생활관계가발생하지않는장소를의미합니다. 다음과같은경우에는국내에주소를가진것으로볼수있습니다. 계속하여 183일이상국내에거주할것을통상필요로하는직업을가진때 국내에생계를같이하는가족이있고또한그직업및자산상태에비추어계속하여 183 일이상국내에거주할것으로인정되는때거주자는국내 외에서발생한모든소득 ( 전세계소득 ) 에대하여소득세납세의무를부담합니다. 2. 비거주자 거주자가아닌개인을비거주자라고하는데, 비거주자는한국내원천소득에대하여만소득세납세의무를부담합니다. 50

51 Ⅰ Taxpayer Taxpayer, who is liable to pay the income tax on his/her income, is classified into Resident and Non-resident in terms of whether Korea has the taxing right on his/her worldwide or just domestic income, and the scope of income deduction pursuant to the provisions of Income Tax Act of Korea. 1. Resident Principally, a resident is any individual who has his/her domicile in Korea or a place of residence for 183 days or more in Korea. The domicile shall be judged by the objective facts of living relationship, such as the existence of a family living together in Korea and of the property located in Korea. The 'place of residence' means the place where a person has dwelt for a long time besides his address. A taxpayer who falls under the following cases is deemed to have a domicile in Korea. Who has an occupation which would require him/her to reside in Korea for 183 days or more; or Who has his/her family in Korea and is likely to reside in Korea for 183 days or more in view of his/her occupation or assets held in Korea. A resident is subject to income tax on all incomes derived from sources both within and outside the country. 2. Non-Resident Any individual other than a resident is a non-resident, who is liable to pay income tax only on the income derived from sources within Korea. 51

52 Ⅱ 소득의구분과종류 1. 소득의구분거주자또는비거주자의소득에대하여소득별과세방법은종합과세하는방법과분류과세하는방법으로구분됩니다. 소득세는원칙적으로개인에게귀속되는모든소득을종합하여그소득금액에따라누진세율을적용하는데이처럼종합하여과세하는소득을종합과세소득이라고하며, 이자 배당 사업 근로 연금 기타소득이여기에속합니다. 종합소득중다른소득과기간별또는귀속자별로합산하지않고소득지급자가원천징수납부함으로써납세의무가종결되는소득을분리과세소득이라고하며, 분리과세되는이자 배당 연금 기타 근로소득 ( 일용근로자급여 ) 이있습니다. 분류과세소득이란종합소득과합산되지않고당해소득별로합산하여별도의소득으로과세하는소득을말하며, 퇴직소득과양도소득이속합니다. 종합소득퇴직소득양도소득 종합과세소득 분리과세소득 이자소득 배당소득 사업소득 근로소득 연금소득 기타소득 금융소득 분리과세이자소득 분리과세배당소득 분리과세근로소득 ( 일용근로자의급여 ) 분리과세연금소득 분리과세기타소득 52

53 Ⅱ Income 1. Taxable Income Regarding taxation method, income derived by residents and non-residents is subject to global and separate taxation. Income tax is imposed using a progressive tax rate on the sum (i.e. aggregate) of all income attributable to an individual. Such method of taxation is called Global Taxation, and apply to interest, dividend, business income, wages and salaries, pension income, and other income. Certain types of income subject to Global Taxation ("Global Income") are not aggregated with other income types (by either taxable period or by taxpayer), but are withheld at the time of payment by the payer. In this case, all tax liabilities are settled at the time of withholding. Such types of income include interest, dividends, pension, others, wage income (of day workers). Classified Taxation applies to income that are not aggregated with Global Income, but are taxed respectively. This includes retirement income and capital gains. Global Income Retirement Income Capital Gains Income subject to Global Taxation Income subject to Separate Taxation Interest Dividends Business income Wage income Pension Other income Financial income Separately-taxed interest income Separately-taxed dividend Separately-taxed wage income (wages of day workers) Separately-taxed pension Separately-taxed other income 53

54 종합과세소득의종류 종합과세소득은다음과같습니다. 금융소득 연도별 2 천만원을초과하는이자또는배당소득 1) 이자소득 국가또는지방자치단체가발행한채권또는증권의이자와할인액 내국법인및외국법인의국내사업장에서발행한채권또는증권의이자와할인액 국내외에서지급받는예금의이자 만기가 10 년미만인저축성보험의보험차익 비영업대금의이익등 2) 배당소득 내 외국법인으로부터받는이익이나잉여금의배당또는분배금 법인으로보는단체로부터받는배당또는분배금 의제배당 법인세법에의하여배당으로처분된금액 국내또는국외에서받는집합투자기구의이익. 단, 상장증권의양도또는평가로인하여발생하는손익은제외함 국제조세조정에관한법률제 17 조에따라배당받은것으로간주된금액 상장지수증권 (ETN) 3) 으로부터의이익 2) 사업소득 농 임 어업에서발생하는소득 광업 제조업에서발생하는소득 전기 가스 증기및수도사업에서발생하는소득 건설업에서발생하는소득 도 소매업, 숙박및음식점업에서발생하는소득 운수업및출판 영상 방송통신및정보서비스업에서발생하는소득 금융및보험업에서발생하는소득 부동산업및임대업, 사업시설관리및사업지원서비스업에서발생하는소득 전문, 과학및기술서비스업 ( 계약등에따라대가를받고제공하는경우제외 ) 에서발생하는소득 교육서비스업에서발생하는소득 54 3) ETN(Exchange Traded Note) : 발행자가만기에기초자산의가격또는지수의수익률에연동하여약속된수익을지급하는증권으로써거래소에상장 매매되는상품 2) 이후배당받는분부터적용

55 Global income The following lists global income. : Financial income Interest income or dividend income exceeding 20 million won per year 1) Interest Interest and discount amounts received during a tax year from debentures and securities issued by a nation s government/its local authorities Interest and discount amounts received during a tax year from debentures and securities issued by a domestic/foreign corporation Interest received during a tax year from savings and installment savings payable both within and outside Korea Savings-type insurance premiums with a maturity of less than ten years Interest from non-commercial loans 2) Dividends Dividends, distributions of surplus, and interest received from a domestic or foreign corporation Dividends or distributions received from associations or groups regarded as corporations Deemed dividends and distributions Amounts designated as dividend by the Corporation Tax Act Distributions of profits arising from securities investment trusts, except for profits or losses arising from the transfer or revaluation of securities listed on the Korean Stock Market or the Korean over-the-counter trading market (KOSDAQ) The amount deemed as a dividend under Article 17 of the Act for the Coordination of International Tax Affairs Exchange Traded Note(ETN) 1) profits 2) Business income Profits from agriculture, forestry and fishing industries Profits from mining and quarrying, and manufacturing Profits from provision of electricity, gas, and water services Profits from construction business Profits from wholesale or retail trade, lodging and restaurants Profits from transportation, publishing and visual industries, broadcasting and telecommunications, and information service Profits from financial and insurance services Profits from real estate business, leasing, business facility management and business support services Profits from professional, science and technology services (excluding when payment was made for services based on contracts etc.) Profits from educational services 4) 4) ETN(Exchange Traded Note) :An exchange traded note is a security that pays promised amount reflected in the rate of index returns or underlying asset upon maturity. ETN is listed and traded on an exchange. 2) Applicable to dividends received from 21 Feb

56 보건및사회복지서비스업에서발생하는소득 예술, 스포츠및여가관련서비스업에서발생하는소득 협회및단체, 수리및기타개인서비스업에서발생하는소득 가구내고용활동에서발생하는소득 기타규정된소득과유사한소득으로서영리를목적으로자기의계산과책임하에계속적 반복적으로행하는활동을통하여얻는소득 근로소득 근로를제공함으로써받는봉급 급료 보수 세비 임금 상여 수당등 법인의주주총회 사원총회또는이에준하는의결기관의결의에따라상여로받는소득 법인세법에따라상여로처분된금액 퇴직함으로써받는소득으로서퇴직소득에속하지아니하는소득 * 갑종과을종으로근로소득을구분하던것을폐지하고, 기존을종에해당하는근로소득에대하여는원천징수의무관련조항 ( 소득세법제127 조제1항제4호 ) 에서규정 연금소득 공적연금관련법 5) 에따라받는각종연금 퇴직소득이퇴직일현재연금계좌에있거나연금계좌로지급되는경우또는지급받은날로부터 60일이내에연금계좌에입금되는경우에해당하여원천징수되지않은퇴직소득을연금형태로인출하는연금소득 연금계좌에납입한금액으로연금보험료공제를받은금액을연금형태로지급받는연금 연금계좌의운용실적에따라증가된금액을연금형태로지급받는연금 그밖에연금계좌에이체또는입금되어해당금액에대한소득세가이연된소득 위의연금소득과유사하고연금형태로지급받는것 기타소득기타소득이란소득세과세대상소득으로서이자 배당 사업 근로 연금 퇴직 양도소득이외의소득을의미하며대개일시적 우발적으로발생하는소득으로이루어져있습니다. 소득세법상기타소득은다음과같습니다. 56 5) 공적연금관련법 : 국민연금법, 공무원연금법, 군인연금법, 사립학교교직원연금법, 별정우체국법또는국민연금과직역연금의연계에관한법률

57 Profits from health and social welfare services Profits from art, sports, leisure services Profits from associations and groups, repairing service and other personal services Profits from hiring activities in households Profits of which nature is similar to the those listed above and incurred for continuous/repeated for-profit activities under self-assessment and responsibility Wage and salary income Wage, salary, remuneration, allowance, bonus, and any other allowance of a similar nature received in return for services Bonus received according to the decision made by deliberative bodies such as general stockholders' meeting and employees general meeting Income deemed bonus according to the Corporate Tax Act Income, other than retirement income, received due to retirement * Classification of class A earned income and class B earned income is abolished, and the earned income which fell into class B earned income is prescribed in Liability for Withholding, Article 127-1(4) of the Income Tax Act. Pension income Various pensions received pursuant to the Public Pension Act 6) Retirement insurance money without withholding in the form of pension where retirement income is ⅰ) in pension savings or paid to pension savings on the day of retirement, ⅱ) transferred to a pension savings within 60 days of the payment. The amount paid to pension savings (received pension premium deduction) and received in the form of a pension The amount added by the performance of pension savings management and received in the form of a pension Income deferred from taxation by transferring or being paid to pension savings Incomes similar to those above, which are paid in the form of annuities. Other income The term "other income" denotes specifically designated categories of income other than interest, dividends, business income, wages and salaries, pension income, retirement income and capital gains. Other income includes the following: 6) Public Pension Act : National Pension Act, Public Officials Pension Act, Veterans' Pension Act, Korea Teacher's Pension Act, Special Post Offices Act and other Acts related to the national pension and occupational retirement pension 57

58 상금 현상금등또는이에준하는금품 복권 경품권기타추첨권에의하여받는당첨금품 경마 경륜 소싸움경기등의투표권구매자가받는환급금 저작자 실연자 음반제작자 방송사업자외의자가저작권등의양도또는사용의대가로받는금품 영화필름, 라디오또는텔레비전방송용테이프나필름, 기타유사한자산또는권리의양도 대여 사용의대가로받는금품 광업권, 어업권, 산업재산권, 산업정보, 산업상비밀, 상표권, 영업권 ( 점포임차권과함께양도하는영업권포함 ), 토사석채취허가에따른권리, 지하수의개발 이용권등의양도또는대여로인하여발생하는소득 물품 ( 유가증권포함 ) 또는장소를일시적으로대여하고사용료로서받는금품 지역권 지상권을설정하고대여하고받는금품 계약의위약또는해약으로인하여받는위약금과배상금 분류과세소득의종류 분류과세소득은다음과같습니다. 퇴직소득 공적연금관련법에따라받는일시금 사용자부담금을기초로하여현실적인퇴직을원인으로지급받은소득 위와유사한소득으로서다음의소득 1 공적연금관련법에따라일시금을지급하는자가퇴직소득의일부또는전부를지연하여지급하면서지연지급에대한이자를함께지급하는경우해당이자 2 과학기술인공제회법에따라지급받는과학기술발전장려금 3 건설근로자의고용개선등에관한법률에따라지급받는퇴직공제금 양도소득 토지또는건물의양도로인하여발생하는소득 부동산에관한권리의양도로인하여발생하는소득 58

59 prize money or reward and other similar money or goods, money or goods received from participation in a lottery, and any other prize won in a contest, money or goods received as a prize in a lottery, drawing, or any other contest, including the purse payable to the buyer of a winning ticket for horse racing, cycle racing, motorboat racing, bull fighting and sports betting game, Fees for use of copyrighted materials received by any person other than the creator of the material, Royalties given as consideration of using films or tapes for radio or television broadcasting, or from such use of other similar assets or rights, Gains from the alienation of mining rights, fishing rights, industrial property rights, individual information, industrial secrets, trademarks, goodwill(including certain leases of stores), rights derived from the permission to exploit earth, sand, and stone, the right to exploit and use subterranean water, etc. Rental fee derived from a temporary lease of real estate or personal property and goods(including securities) Money or goods received from establishment and rental of easement and superficiary Damages or indemnity payments for breach or cancellation of a contract. Non-global income (Classified income) Non-global income includes the following. : Retirement income A lump sum payment pursuant to Public Pension Act Income received for actual retirement based on employer contributions Incomes similar to those above, as follows 1 Interest received from a part or all of postponed retirement income and its interest by a person who pays a lump sum pursuant to Public Pension Act 2 Science and technology development grants according to Korea Scientists and Engineers Mutual-Aid Association Act 3 Mutual-aid money for retirement according to Act on The Employment Improvement, etc. of Construction Workers Capital gains Income arising from the transfer of land or buildings Income arising from the transfer of rights related to real estate 59

60 주권상장법인의주식등으로서소유주식의비율 시가총액등을감안하여대통령령으로정하는대주주가양도하는것과증권시장에서의거래에의하지아니하고양도하는것으로인하여발생하는소득 주권상장법인이아닌법인의주식등의양도로인하여발생하는소득 * 상장주식의장내양도로인하여개인투자자가실현하는소득은과세되지않습니다. 60

61 Income arising from transfer of shares in a company listed on the Korean stock exchange and the KOSDAQ (Korean Securities Dealers Automated Quotation) sold by large shareholder and sold not via securities markets. Income arising from transfer of shares in a company not listed on the Korean stock exchange and the KOSDAQ * Gains realized by an individual taxpayer on the transfer of shares in a company listed on the Korean stock exchange and the KOSDAQ are not taxable. 61

62 2. 비과세소득비과세소득이란과세권의주체인과세관청이과세권을포기한소득입니다. 비과세소득은납세의무자의신청이나신고가없어도과세대상자체에서제외됩니다. 각소득종류별비과세소득의몇가지예를소개하겠습니다. 공공재에귀속되는소득공익신탁의이익 비과세이자및배당소득 계약기간이 10년이상으로서납입보험료가 2억원이하이거나일정요건에해당하는월납입식저축성보험, 종신형연금보험의보험차익으로써연간한도이내금액 7) 까지가입한재형저축의이자 배당 까지가입한장기주택마련저축의이자 까지가입한농 어민의농어가목돈마련저축의이자 까지가입한노인 장애인등의생계형저축의이자 배당 비거주자 ( 비거주자의국내사업장은제외 ) 가 부터 까지가입한계약기간 1년이상인정기외화예금에서계약기간내에발생하는이자 비과세사업소득 논 밭을작물생산에이용하게함으로인하여발생하는소득 ( 단, 수입금액 10억원을초과하는작물재배업제외하되곡물및기타식량작물재배업은포함 ) 1개의주택을소유한자의주택임대소득, 다만국외소재주택및기준시가가 9억원을초과하는고가주택의임대소득은제외 농가부업규모축산에서발생하는소득 농가부업규모축산에서발생하는소득외의소득으로연 2,000 만원이하의소득금액 수도권외의읍 면지역에서전통주를제조하여발생하는연 1,200 만원이하의소득금액 62 7) 이후계약을체결하는분부터적용함

63 2. Non-taxable Income Non-taxable income is the income for which the Government waives its taxing rights. Whether an application for non-taxation is made or not, this kind of income is not taxable. A few examples for each income are addressed as follows. Income dedicated to public goods Profits from property placed in trusts for public welfare Interest and dividend income Gains on insurance adjustment from 1 or 2 within the extent of the annual amount protected 8) 1 Saving insurance which premium is 200 million won or below with the maturity of 10 years or more 2 Life pension insurance or saving insurance in monthly installments, which are under a certain condition Interest from property accumulation savings account opened on or before December 31, 2015 Interest from long term home savings account opened on or before December 31, 2012 Interest from rising lump-sum saving of farming and fishing households account opened on or before December 31, 2014 Interest or dividends from cost-of-living savings account of the elderly or the disabled, opened on or before December 31, 2014 Interest from a fixed foreign currency deposit within a contract period that is more than one year period opened by non-resident (excluding permanent establishment of non-resident) from January 1st, 2013 to December 31st, Business income Income generated from agriculture by using farmland (excluding crop cultivating business in which its income excesses 1 billion won while it includes grain and other food crop cultivating businesses) House rental income of a person who possess only one house. However, the house rental income for a house located in a foreign country or a high-value house of which tax standard value is over 900 million won is excluded. Profits from auxiliary businesses of livestock businesses Profits other than auxiliary businesses of livestock businesses that are not more than 20 million won per year Profits from the trade of traditional liquor manufactured in those administrative regions of "eup" and "myeon" that are located outside the Seoul Metropolitan area and whose profits are not more than 12 million won per year 8) From a contract concluded after February 21,

64 비과세근로소득및비과세퇴직소득 복무중인병이받는급여및법률에의하여동원된자가받는급여 근로의제공으로인한부상등과관련하여지급받는배상 보상또는위자료의성질이있는급여 일정요건을갖춘근로자본인의학자금 실비변상적인성질의급여 ( 일 숙직료, 여비, 제복등을착용하는자가받는제복등 ) 외국정부또는대통령령이정하는국제기관 (UN 등 ) 에근무하는대한민국국민이아닌자가받는급여. 다만, 그외국정부가그나라에서근무하는우리나라공무원이받는급여에대하여소득세를과세하지않는경우에한함 국외또는북한지역에서근로를제공하고받는급여로월 100만원 ( 원양어업선박등에서근로를제공시 300만원 ) 한도 법에따라사용자가부담하는부담금 월급여 150만원이하인생산직근로자등이받는연장 야간 휴일근로수당등 비과세기타소득 법률에따라국가유공자등이지급받는보훈급여금, 학습보조비및북한이탈주민이지급받는정착금등 국가보안법에따라지급받는상금과보로금 ( 報勞金 ) 등 비과세연금소득 공적연금관련법에따라지급받는유족연금 장애연금등 산업재해보상보험법에따라지급받는각종연금등 비과세양도소득 파산선고에의한부동산처분으로발생하는소득 소득세법시행령제153조에따른농지의교환또는분합으로발생하는소득 대통령령이정하는 1세대 1주택과이에부수되는토지 ( 건물정착면적의 10배또는도시지역안은 5배 ) 의양도로발생하는소득 64

65 Wage and salary income and retirement income Pay received by certain enlisted men in the armed forces, or persons mobilized under law Compensation or other payments made for consolation received by those injured or debilitated while furnishing a service Education fees of a wage/salary income earner who meets a certain requirement Payments in the nature of reimbursement for expenses actually incurred (Day/night duty payment, travel expenses, uniforms, etc.) Wages foreigners receive for working in a foreign government or an international organization (the United Nations and its affiliated organs) located in Korea under the Presidential Decree. The principle of reciprocity is applied. Wages receivable by furnishing work or services overseas: pay up to 1 million won per month (pay up to 3 million won per month receivable for deep-sea fishery outbound ship workers) Reimbursement expenses of those prescribed by 14 of the Enforcement Decree of the Income Tax Act Allowances for night shifts, overtime work, and holiday duty received by blue-collar employees with monthly wages not exceeding 1.5 million won. Other income Veteran benefits/payments which men of national merit receive under the provision of the law, school expenses, resettlement funds North Korean defectors receive, etc. Awards or compensation received under the National Security Law Pension income Survivor's pension or disability pension received under the Public Pension Act; Various annuities received under the Industrial Accident Compensation Insurance Act etc. Capital gains Capital gains from disposition of real estate resulting from adjudication of bankruptcy; Capital gains from exchanges, division, or annexation of farmland prescribed by 153 of the Enforcement Decree of the Income Tax Act. Capital gains from the transfer of one house per household, together with the land upon which the house sits (limited to an area of ten times the floor space of the house, or five times the floor space in a designated urban planning district): 65

66 3. 감면소득감면소득이란과세소득중특정소득에해당되는세액의일부또는전부가면제되는소득을말합니다. 감면소득으로인하여감면받는세액을감면세액이라하며어떤소득이전부감면되는소득인경우에는비과세소득과동일한조세효과가발생합니다. 그러나감면소득은신청에의하여정부에서그요건을심리하여감면결정을한다는점과과세표준계산시제외되는비과세소득과달리포함된다는점에서비과세소득과는차이가있습니다. 감면대상근로소득종합소득금액중다음어느하나의소득 ( 감면대상소득 ) 이있는때에는그종합소득금액에서소득세법에따라종합소득공제를하고남는금액에세율을적용하여소득세액을계산한후, 그세액에감면대상소득금액이종합소득금액에서차지하는비율을곱하여계산한금액상당액을감면합니다. 소득세감면을적용받으려면법에따라감면신청을해야합니다. 정부간의협약에의하여우리나라에파견된외국인이쌍방또는일방당사국의정부로부터받는급여 대한민국국적을가지지아니한거주자가대통령령이정하는선박과항공기의외국항행사업으로부터얻는소득. 다만상호감면적용의경우에한함. 조세특례제한법제18조에의한외국인기술자의근로소득 : 최초로근로를제공한날 ( 까지만해당 ) 로부터 2년이되는날이속하는달까지발생한근로소득세의 50% 를감면 감면대상양도소득 농지소재지에거주하는대통령령이정하는거주자가 8년이상직접경작한토지로서농업소득세과세대상이되는토지중대통령령이정하는토지의양도로인하여발생하는소득 66

67 3. Tax-exempt Income The tax-exempt income is a taxable income of which part or the income itself is exempted from taxation. And the tax amount calculated as a result of tax exemption is called an "exempted tax amount". In case that an entire income is exempted, it bears the same taxation effect as non-taxable income does. The difference between a tax-exempt income and a non-taxable income is that tax exemption for the tax-exempt income is decided by the government upon a taxpayer's request with certain requirements and the tax-exempt income is included in calculating a tax base. Wage & Salary income In case a taxpayer has any income counted in the taxable global income as follows, an amount calculated by multiplying the amount of calculated global income tax by the ratio of the said income to the taxable global income is exempt from income tax upon submitting an application for tax-exemption: Wages receivable by a foreigner sent to Korea under a governmental agreement from both parties or one party; Income accruing from the operation of ships or aircraft engaged in international traffic by alien residents, provided that the reciprocity basis is applied. A foreign engineer's wage&salary income under the provision of the Article 18 of the Restriction of Special Taxation Act: wage&salary income tax is exempted 50% for 2 years from the day(only applicable through Dec. 31, 2018) he/she provides services up to the month in which the day becomes 2 years Capital gains Exemption of capital gains tax for alienated farming land that has been cultivated by the owner himself/herself for 8 years or more. 67

68 금융소득종합과세안내금융소득종합과세제도는개인별연간금융소득을합산하여 2천만원을초과하는경우금융소득을다른종합소득과합산하여누진세율 ( 종합소득세율 ) 을적용하여종합과세하는제도를말합니다. 금융소득이연간 2천만원이하이거나, 금융소득이연간 2천만원을초과하는경우에도 2천만원까지는원천징수세율을적용하여산출세액을계산합니다. 금융소득종합과세실효성및과세형평성제고를위해금융소득종합과세기준금액을 4천만원에서 2천만원으로인하하였으나, 금융소득종합과세시에도최소한원천징수세율 (14%) 이상의세부담이되도록하기위해다음과같이세액계산을합니다. 1) 전체금융소득금액중 2천만원까지는원천징수세율을적용하여계산한세액과 2천만원을초과하는금융소득 ( 또는다른종합소득과합산한소득 ) 에는누진세율 (6~38%) 을적용하여계산한세액을합계하여산출세액계산 산출세액 = { 금융소득 2천만원 14% + ( 종합소득과세표준 종합소득세율 )} 2) 금융소득전체금액에대한원천징수세액전부를기납부세액 (2 천만원에대한 원천징수세액을포함 ) 으로공제하여납부할세액계산 < 금융소득종합과세대상자 > 이자 배당소득이있는개인으로서연간금융소득이 2천만원을초과하는자 국내 외에서받은금융소득중원천징수되지않는소득이있는자 * 비거주자의경우에는동금융소득이국내사업장또는국내소재부동산에실질적으로귀속되는경우 < 과세기간 > 금융소득종합과세기간은 1 월 1 일부터 12 월 31 일까지입니다. * 과세기간중에출국하여비거주자가되는경우에는 1 월 1 일부터출국일까지 68

69 Global Taxation of Financial Income Global Taxation of Financial Income is a regulation where a taxpayer is subject to global taxation on the sum of financial income and global income by applying a progressive tax rate (global income tax rate) when a total amount of his/her financial income exceeds 20 million won per year. When the amount of financial income is 20 million won or less, or when the amount exceeds 20 million won, a withholding tax rate shall be applied to the amount up to 20 million won thereof. * Standard amount on Global Taxation of Financial Income has been lowered from 40 million won to 20 million won for the effectiveness of Global Taxation and improvement of Equitable Taxation. However, in order to secure a withholding tax rate of 14% at least, the following calculation method is used. 1) "Calculated tax" is the sum of the following Amount of tax calculated by applying a withholding tax rate of 14% to 20 million won of financial income Financial income amount exceeding 20 million won (or sum of the financial income and global income) multiplied by a progressive rate (6~38%) Calculated Tax amount = {14% of 20 million won of financial income + (Tax base of global income global income tax rate)} 2) "Payable or Refundable Tax" is calculated by deducting prepaid tax amount which is withheld against the financial income from 1) above. Who are subject to global taxation on financial income A person having interest/dividend income and the total annual amount of financial income is 20 million won or more A person having financial income which is not withheld inside and outside of Korea * For non-residents, in the case that the GTFI is substantially related to the Permanent establishment or real estate in Korea Taxation Period The Taxation period is Jan. 1st to Dec. 31 In the case of becoming a Non-Resident due to early departure, it would be Jan. 1st to that departing day. 69

70 Ⅲ 소득금액의계산과소득공제 1. 소득세과세표준계산시알아야할기본사항 실질과세원칙세법중과세표준의계산에관한규정은소득 수익 재산 행위또는거래의명칭이나형식에관계없이그실질내용에따라적용합니다.( 국세기본법제14조 ) 소득별과세소득세는종합소득과퇴직소득, 양도소득별로계산합니다. 종합소득과세표준계산종합소득과세표준은이자 배당 사업 근로 연금 기타소득으로구성된과세대상종합소득에서소득공제금액을공제하여계산합니다. 종합소득에포함되지않는소득다음의소득금액은종합소득과세표준계산시합산되지않고분리과세되거나비과세됩니다. 조세특례제한법또는소득세법제12조규정에의한비과세소득 일용근로자의급여 원천징수 분리과세하는연 2천만원이하의이자소득및배당소득의소득금액 소득세법제16조제1항 10호에의한직장공제회초과반환금 소득세법제21조제2항에따른 3백만원이하인기타소득금액 소득세법제20조의3 제1항 2호및 3호에따른연 12백만원이하인분리과세연금소득 70

71 Ⅲ Tax Base and Deductions 1. Basic Rules for Calculating the Tax Base Substance over form The provisions pertaining to the computation of tax base shall be applied to a real income, profit, property, act or transaction, regardless of its title or form (Article 14 of the Framework Act on National Taxes) Classified calculation The tax base shall be calculated for global income, retirement income and capital gains, respectively. Global income tax base The global income tax base is the amount remaining after deducting personal exemptions from the aggregate of taxable global incomes such as interest income, dividend income, business income, wage and salary income, pension and other income. Non-inclusion in global income The following incomes are not included in the global income but are either assessed separately or are non-taxable: Non-taxable income Wage of workers paid on a daily basis Interest and dividend income not exceeding 20 million won per year, subject to separate taxation or withholding tax Excessive refund of the workplace mutual-aid association as prescribed in of the Income Tax Act Other income of not more than 3 million won per year as prescribed in 21 2 of the Income Tax Act Annuity income of not more than 12 million won per year, subject to separate taxation pursuant to , 3 of the Income Tax Act 71

72 총수입금액의수입시기거주자의총수입금액의귀속시기란당해수입금액이귀속되는때입니다. 각소득별총수입금액의귀속시기를아래와같이요약하였습니다. 소득별수입금액의귀속시기 종합소득 소득별이자소득배당소득사업소득근로소득기타소득퇴직소득양도소득 귀속시기약정에의한상환일또는지급을받은날잉여금처분결의일또는지급을받은날 상품 제품판매등의경우그상품을인도한날 용역등의제공시당해용역의제공을완료한날 자산을임대하여발생하는소득의경우에는계약등에의하여약정된지급일또는그지급을받은날일반적으로근로를제공한날그지급을받은날퇴직을한날잔금청산일 과세기간 소득세는원칙적으로역년주의를채택하고있어매년 1월 1일부터 12월 31일까지를과세기간으로합니다. 거주자가사망한경우에는 1월 1일부터사망한날까지를과세기간으로합니다. 거주자가출국으로인하여비거주자가되는경우에는 1월 1일부터출국일까지를과세기간으로합니다. 72

73 Taxable period for revenue and expenses The taxable period for gross revenue and necessary expenses of a resident is the period to which the revenue and expenses in the current year should be attributed and reported. The timing for attribution, for each type of income, is as follows : Attribution of Income Type of Income Interest income Dividend income Timing of Attribution the date of receiving interest or the agreed date of payment the date on which disposition of surplus is determined or the date of receiving dividend Global income Business income - Sales of merchandise or products: the date of delivery or of the product reaching the deliverable state - Performance of personal services: the date of completion of services - Asset rental: the date of receiving rent or the agreed date of payment Wage & salary income Other income the date of furnishing services the date of receipt Retirement income Capital gains the date of retirement the date paid in full Taxable period Generally individual taxpayers use the calendar year as tax year: January 1 through December 31 January 1 through the date of death, in the case of death of a resident January 1 through the date of leaving Korea, in the case of a resident who becomes a non-resident 73

74 2. 각소득별소득금액의계산 이자소득금액의계산이자소득은총수입금액자체가이자소득금액이됩니다. 배당소득금액의계산배당소득은이자소득과같이당해연도의수입금액자체가배당소득금액이됩니다. 의제배당의제배당이란다음에해당하는금액을말하며, 동금액을주주및출자자등에게배당한것으로의제하는것입니다. 주식의소각이나자본의감소로인하여주주등이취득하는금전기타재산의가액이주주등의투자금액을초과하는금액 법인의잉여금을자본전입하면서주주등이취득하는주식또는출자가액. 단, 자본준비금또는재평가적립금을자본전입하는경우및 상법 제461조의2에따라자본준비금을감액하여배당하는경우 9) 를제외함 사업소득금액의계산사업소득금액은당해연도에발생한총수입금액의합계액에서이에소요된필요경비와 10년이내에발생한이월결손금이있는경우이를공제하여계산하고비과세소득은합산하지않습니다. 다만, 부동산임대업의사업소득의이월결손금은발생한다음해부터 10년간부동산임대업의사업소득금액에서만공제됩니다. 사업소득 = 총수입금액 필요경비 이월결손금 사업소득의총수입금액사업소득의총수입금액은사업활동과관련하여당해연도에수입하였거나수입할금액의합계액이며, 금전이외의것으로지급받은경우에는그수입금액을그거래당시의시가에의하여계산합니다. 74 9) 이후지급받는배당분부터적용

75 2. Calculation of Tax Base(Taxable Income) Interest income Amount of income Dividend income Actual dividend and distribution: Amount of income Deemed dividend A deemed dividend is the amount which falls into one of the following categories and is distributed to shareholders and investors. The amount in excess of the investment received by an investor through retirement of stocks or decrease of capital The value of stock dividends or any other corporate rights received by stockholders or investors by capitalizing corporate surplus except for capital reserves, reserves for assets revaluation, or dividends decreased by capital reserves according to article 461(2) of the Commercial Act 10). Business income Business income is the total amount of income in each taxable period remaining after deducting necessary expenses and losses carried over within 10 years from an amount of gross revenue. Non-taxable income is not grossed up. Losses carried over in the real estate rental income are deducted from business income of real estate rental for 10 years from the next year of the date of losses occurred. Business income = Gross revenue - Necessary expenses - Carried over losses Gross revenue Gross revenue of a business is the aggregate of money or property receivable in connection with the activities of a business in the tax year. If anything other than money is received, the income amount is calculated as the monetary value thereof prevailing at the time of transaction. 10) Applicable to dividends received from 21 Dec

76 (a) 총수입금액산입항목다음의항목은총수입금액에산입합니다. 부동산을임대하고받은선세금에대한총수입금액은그선세금을계약기간의월수로나눈금액의각과세기간의합계액으로합니다. * 당해연도수입금액 = 선세금 당해연도임대월수계약기간의월수 매출환입및매출에누리는총수입금액에산입하지아니합니다. 외상매출금또는미수금을약정기일전에영수하는경우일정액을할인하는매출할인금액은총수입금액에서차감합니다. 거래상대방으로부터받는장려금기타이와유사한성질의금액 관세환급금등필요경비로지출된세액이환입되었거나환입될경우그금액 사업과관련하여무상으로받은자산의가액과채무의면제또는소멸로인하여발생하는부채의감소액 기타사업과관련된수입금액으로서당해사업자에게귀속되었거나귀속될금액 (b) 총수입금액불산입항목다음의항목은총수입금액에산입하지않습니다. 소득세또는지방소득세의환급금 무상으로받은자산의가액과채무의면제 소멸로인한부채의감소액중이월결손금의보전에충당된금액 생산한원재료등의제품을자기사업용으로사용하는경우동제품의가액 부가가치세의매출세액 국세등의환급가산금 76

77 (a) Items to add to gross revenue The following items are grossed up to derive gross revenue : The gross revenue on the pre-paid rent is calculated as follow. * Income of the tax period = pre-paid rent actual number of rental months during the tax period total number of months on the contract The value of returned goods and a discount on sales is offset in the calculation of gross revenue for the year. Sales discounts in case of early settlement of an account receivables are deducted from gross revenue Bounties and other similar sums received from sellers are included in gross revenue. If tax amounts counted in necessary expenses are refunded, the amount of refund is included in gross revenue. A decreased amount of liabilities due to exemption or the lapse of a liability is accounted for as gross revenue. Such other amounts of revenue related to the business as have been reverted or are to be reverted to the business person in question are counted in gross revenue. (b) Non-inclusion in gross revenue The following items are not covered in gross revenue: amount of income tax or local income tax refunded or to be refunded, used for the payment of other tax amounts value of assets received without compensation and amount of decrease in liabilities due to exemption or lapse of debts, used for balancing carried-over deficits, value of products used by businesses: self-produced raw materials or fuels, amount of indirect taxes, such as the Value Added Tax, collected from customers to be turned over to the tax authorities, and interest on the refund of overpayment of national taxes or local taxes. 77

78 총수입금액계산의특례 ( 보증금등에대한수입금액계산의특례 ) 부동산등을임대하고보증금 전세금또는이와유사한성질의금액 ( 보증금등 이라함 ) 을받은경우에는다음과같이계산한금액 ( 간주임대료 라함 ) 을수입금액에산입합니다. 주택을대여하고보증금등을받은경우에는 3주택 ( 주거의용도로만쓰이는면적이 1호또는 1세대당 85m2이하인주택으로서해당과세기간의기준시가가 3억원이하인주택은 2016년 12월 31일까지주택수에포함하지아니함 ) 이상을소유하고해당주택의보증금등의합계액이 3억원을초과하는경우에간주임대료를계산하여수입금액에산입합니다. (a) 소득금액을장부에의하여계산하는경우의간주임대료 1 주택과주택부수토지를임대하는경우 ( 주택부수토지만임대하는경우는제외 ) 한국의종합소득세는열거된각소득금액을모두합산한하나의종합소득에누진세율을적용하여계산합니다. 소득공제와세액공제 감면은요건을갖춘경우에만적용이가능합니다. 소득세를납부할때에는지방소득세를함께납부하셔야합니다. 소득세의신고와납부가적정하게이루어지지않는경우에는가산세가부과될수있습니다. 적수란임대보증금등의금액에경과일수를곱하여계산합니다. 정기예금이자율은 2.5%(2015 년적용 ) 2 주택이외의부동산을임대하는경우 간주임대료 =( 임대보증금등의적수 취득당시임대용건물의건설비상당액의적수 ) 1/365( 윤년의경우 366) 정기예금이자율 임대보증금등으로취득한금융자산에서발생한수입이자와할인료및배당금 (b) 소득금액을추계하는경우의간주임대료 1 주택과주택부수토지를임대하는경우 ( 주택부수토지만임대하는경우는제외 ) 간주임대료 =( 해당과세기간의임대보증금등 3억원 ) 의적수 60% 1/365 ( 윤년의경우 366) 정기예금이자율 2 주택이외의부동산을임대하는경우 간주임대료 = 임대보증금등의적수 1/365( 윤년의경우 366) 정기예금이자율 78

79 Special taxation on the gross revenue (a) Calculation of the revenue on the rental deposit If a rental deposit (or a similar kind) is received for real estate rental, the following amount ("deemed rental income") is included in the gross revenue. In lending a house and receiving a rental deposit, if the lender owns 3 houses or more (a house with the floor space of 85m2 or less per household, used only for the purpose of residence, and worth of 300 million won or less in the relevant taxable period would not be counted by Dec. 31, 2016) and total amount of deposit exceeds 300 million won, the calculated deemed rental income is included in the gross revenue. a) Deemed rental income based on bookkeeping 1 Rental of houses and its ancillary lands (excluding rental of only ancillary land) Deemed rental income = {(Deposit 300 million won) x number of rental days} x 60% x 1/365 (366 for leap year) x interest rate of time deposit Financial income earned from financial assets such as real estate rental income * Interest rate of time deposit applied in 2015 : 2.5% 2 Rental of real estate except for houses Deemed rental income = {(Deposit x number of rental days) (construction costs for real estate rented x number of rental days)} x 1/365 (366 for leap year) x interest rate of time deposit financial income earned from financial assets such as real estate rental income (b) Deemed rental income based on estimation 1 Rental of houses and its ancillary lands (excluding rental of only ancillary land) Deemed rental income = {(Deposit 300 million won) x number of rental days} x 60% x 1/365 (366 for leap year) x interest rate of time deposit 2 Rental of real estate except for houses Deemed rental income = (deposit x number of rental days) x 1/365 (366 for leap year) x interest rate of time deposit 79

80 사업소득의필요경비 필요경비라함은총수입금액을얻기위하여소요된비용의합계액을말합니다. (a) 필요경비의범위사업소득의일반적인필요경비는다음과같습니다. 판매한상품또는제품에대한원료의매입가격 ( 매입에누리및매입할인금액을제외 ) 과그부대비용 부동산 ( 주택신축판매업과부동산매매업의경우에한함 ) 의양도당시의장부가액 종업원의급여등 사업용자산에대한수선비, 관리비와유지비, 임차료 사업용고정자산의감가상각비 총수입금액을얻기위하여직접사용된부채에대한지급이자 대손금 ( 부가가치세매출세액미수금포함 ) 자산의평가차손 광물의탐광을위한지질조사등을위하여지출한비용과그개발비 광고선전비, 판매부대비용 기부금또는접대비로서일정한도내의금액 준비금과충당금, 기타의필요경비 중소기업인력지원특별법 제35조의3제1호에따른중소기업이부담하는기여금 80

81 Necessary expenses Necessary expenses are the aggregate of expenses incurred in relation to the accrual of gross revenue for each taxable period. (a) Scope of necessary expenses General items included in necessary expenses are : purchase price of raw materials or goods corresponding to products or goods sold for the year concerned (discounts on purchases and purchase discounts are deducted from purchase price) book value of transferred assets at the time of the transaction (in the case of a real estate sales business) salaries and wages cost of repairing business assets, including management and maintenance expenses, rent of business assets depreciation of fixed assets of the business interest on debts directly used for gross revenue bad debts (including VAT thereon) loss on revaluation of assets mine exploration expenses including development costs advertisement expenses and sales promotion expenses public contributions, designated donations and entertainment expenses within the prescribed limit deferred expenses such as start-up costs or experimental and research expenses counted in necessary expenses donation of small and medium sized enterprises under article 25(3)1 of the Special Act on Support for Human Resources of Small and Medium enterprises 81

82 (b) 충당금및준비금의필요경비계산다음의충당금및준비금중일정한도이내의금액은필요경비로인정됩니다. 퇴직급여충당금 사업자가종업원의퇴직금에대하여퇴직급여충당금을필요경비로계상한때에는일정한한도내에서필요경비에산입합니다. 퇴직급여충당금의필요경비산입한도액은다음 1, 2중적은금액입니다. 1 1년간계속근무한종업원에게지급한총급여액 5% 2 퇴직급여추계액 15% 퇴직급여충당금잔액+퇴직금전환금납부액 * 퇴직금전환금 : 이전까지국민연금관리공단에납부한잔액 * 퇴직급여추계액 : 당해연도종료일현재 1 년이상계속근무한종업원이전원퇴직할경우에지급하여야할퇴직급여의추계액 대손충당금 사업자가외상매출금등에대한대손충당금을필요경비로계상한때에는일정한한도내에서필요경비에산입합니다. 필요경비에산입하는대손충당금의한도액은과세기간종료일현재외상매출금등사업과관련된채권의합계액의 1% 에상당하는금액과채권잔액에대손실적률을곱하여계산한금액중큰금액으로합니다. 대손충당금한도액 = 기말채권잔액 설정률 * 설정률 : 1% 와대손실적률중큰것 * 대손실적률 = 당해과세기간의대손금 직전과세기간종료일현재의채권잔액 (c) 다음의금액은사업소득금액계산시필요경비로인정됩니다. 보험차익의필요경비산입사업자가고정자산의멸실 파손으로지급받은보험금으로동일종류의고정자산을취득하거나대체하여취득한고정자산또는망가진고정자산을계량한때에는그고정자산의취득또는개량에소요된보험차익금을필요경비로계상할수있습니다. 다만, 보험차익금을필요경비에산입하려면보험금지급연도또는그다음연도개시일로부터 2년이내에취득또는개량에사용하여야합니다. 국고보조금의필요경비산입사업자가사업용자산을취득또는개량할목적으로국고보조금을받아당해목적에지출한금액은필요경비로계상할수있습니다. 82

83 (b) Necessary expenses for reserves and allowances Contributions to the following reserves are considered necessary expenses, within the prescribed limits. Reserves for retirement payment Reserves for retirement payment can be treated as necessary expenses within the prescribed limits. Necessary expenses treatment of reserves for retirement payment is the lesser of 1 or 2 1 5% of total wages paid to employees who have served for one year or more 2 15% of the Estimated Retirement Allowance* - Amount left in Retirement Payment Reserve + Amount converted to retirement fund* * Amount converted to retirement fund - Amount paid to the National Pension Service on or prior to March 31, 1999 * Estimated Retirement Allowance - An estimation of the amount that needs to be paid out under the assumption that all employees who have served for one year or more retire as of the closing date of the current year. Reserves for bad debts Reserves for bad debts to account for uncollectable accounts are included as Necessary Expenses for up to a certain limit. Such limit is set at the larger of the amount equivalent to 1% of aggregate sales on credit or accounts receivable and related claims as of the closing date of the respective year; or the amount obtained by multiplying the credit balance by the actual ratio of bad debt. Limit for bad debt reserves = Credit balance at the end of the accounting period x applied rate* * Applied rate : The larger of 1% or actual ratio of bad debt * Actual ratio of bad debt = Bad debt incurred during the current tax year Credit balance as of the closing date of the current year (c) The following amounts are treated as necessary expenses in the calculation of business income for the year. Gains on insurance claims Gains on insurance claims of a business owner used for acquisition or replacement of the same kinds of fixed assets as the lost or broken fixed assets, and those used for improvement of the acquired fixed assets or the damaged fixed assets (must be within 2 years from the beginning day or the year following the year in which the gains fall) Subsidy Amount of subsidy actually used for acquisition or improvement of fixed assets 83

84 (e) 기부금의필요경비계산기부금이란타인 ( 특수관계자를제외 ) 에게사업과직접적인관계없이무상으로지출하는재산적증여의가액을말합니다. 2008년부터는기부문화활성화를촉진하기위하여사업자본인이지출한기부금뿐만아니라연간소득금액의합계액이 100만원이하인배우자및부양가족이지급한법정기부금과지정기부금도해당사업자의기부금에포함합니다. 기부금은원칙적으로필요경비에산입하지않지만법률에의하여일정요건을갖춘기부금은예외적으로전액또는일정금액을필요경비에산입할수있으며, 한도초과분은당해과세연도의소득금액계산시필요경비로하지않습니다. 법정기부금한도 = 당해연도소득금액 이월결손금 국가또는지방자치단체에무상으로기부한금품의가액 국방헌금과위문금품 천재 지변등으로생긴이재민을위한구호금품의가액 정치자금기부금한도 = 당해연도소득금액 이월결손금 법정기부금 정치자금법에따라정당등에기부한정치자금중 10만원을초과하는금액 우리사주조합기부금한도 = ( 당해연도소득금액 이월결손금 정치자금기부금 법정기부금 특례기부금 ) 30% 우리사주조합에지출하는기부금 84

85 (e) Necessary expenses of designated donation Donations mean the total amount of donated property granted to other people (excluding related party) without direct relationship with their businesses. To promote donation culture, not only the donations made by a businessman him/herself but also statutory donations and designated donations made by his/her spouse and dependents whose total annual income is 1 million won or less are included in the donations of the businessman. In principle, donations are not treated as necessary expenses. However, exceptions apply to certain donations as designated under the law and will be treated in whole or in part as necessary expenses. Amount of donations exceeding the ceiling is not regarded as necessary expenses in calculating income in the current tax year. Statutory donations Ceiling = Income amount of the relevant year Deficit carried over Value of money and goods donated to government agencies and local governmental bodies without compensation Contributions for national defense and war relief Value of money and goods donated for the relief of victims of calamities Donations for political fund Ceiling = Income amount of the relevant year Deficit carried over Statutory donations Political fund prescribed in the Political Fund Act if the amount exceed 100 thousand won Donations made to employee stock ownership association Ceiling = (Income of the tax year Deficit carried over Donations for political fund Statutory donation Special donation) 30% Donations made to employee stock ownership association 85

86 지정기부금 1) 종교단체기부금이있는경우의필요경비산입한도 = A * 10% + Min[(A 20%), 종교단체외에지출하는지정기부금 ] 2) 상기 1) 이외의경우필요경비산입한도 = A * 30% * A = 당해연도소득금액 - 이월결손금 - 정치자금기부금 - 법정기부금 - 우리사주조합기부금 사회복지법인, 유치원, 초 중 고등학교및대학교, 종교단체, 의료법인및기타이와유사한것으로서기획재정부령이정하는지정기부금단체등에고유목적사업비로지출하는기부금 유치원, 초 중 고등학교및대학교의장이추천하는개인에게장학금으로지출하는기부금 사회복지 문화 예술 종교 자선 학술등공익목적으로지출하는기부금으로서기획재정부령이정하는기부금 사회복지시설중무료또는실비로이용할수있는것으로서대통령령으로정하는사회복지시설에기부하는기부금 기타기부금 세법에서정한기부금이외의기부금을말하며, 전액필요경비에산입하지않습니다. 기부금한도초과액이월공제한도를초과한기부금은해당과세기간의다음과세기간의개시일부터다음의기간동안이월하여필요경비에산입할수있습니다. 법정기부금, 지정기부금 : 5년이내 정치자금기부금과우리사주조합기부금은이월공제가허용되지않음 86

87 Designated donations 1) Donations made to religious groups Amount limit included as necessary expenses = A 10% + Min[(A 20%), donations made to organizations other than religious groups] 2) Cases not included in 1) above Amount limit included as necessary expenses = A 30% A : Income amount of the relevant year Deficit carried over Donation for political fund Statutory donation Donations made to employee stock ownership association Donations like business expenses spent by institutions prescribed in the Ordinance of the Ministry of Strategy and Finance for their original business purpose (i.e. Social welfare foundation, kindergarten, elementary/middle/high school, colleges, religious organizations, medical corporations, and other similar kinds) Scholarship donations made to individuals who are recommended by the principle of kindergarten or elementary/middle/high schools Donations made to promote public interests - social welfare, culture, art, religion, charity, and academic purpose - prescribed in the Ordinance of the Ministry of Strategy and Finance Donations offered to social welfare facilities available at practical charge or free of charge, prescribed in the relevant Presidential Decree Other donations Donations not prescribed in the tax law are not included in necessary expenses. Carried forward tax credit for excess amount of the ceiling For the donation amount exceeding the ceiling, the amount can be carried forward to the following tax period(s) to include as necessary expenses. Statutory donation, Designated donation : within 5 year Carried forward tax credit is not available for donations for political fund and Donations made to employee stock ownership association 87

88 (f) 접대비의필요경비계산사업과관련된접대비는원칙적으로필요경비에산입하는것입니다. 그러나다음의한도를초과하는접대비는필요경비에서제외됩니다. 또한 1회의접대에지출한접대비중 1만원초과의접대비로서신용카드매출전표등법정증빙서류에의한지출이아닌경우에는필요경비에산입하지아니합니다. 접대비한도액 = ,200 만원 ( 중소기업은 2,400 만원 ) ( 당해과세기간월수 12) 2 ( 일반수입금액 적용률 ) + ( 특수관계자관련수입금액 적용률 10%) * 수입금액별적용률 수입금액 적 용 률 100억원이하 0.2% 100억원초과 500억원이하 2,000만원 + 100억원초과금액 0.1% 500억원초과 6,000만원 + 500억원초과금액 0.03% 88

89 (f) Necessary expenses of entertainment expenses If a taxpayer's entertainment expenses exceed the aggregate sum of the following amounts, the amount in excess thereof is not to be counted as a necessary expense. (Note: Entertainment expenses are allowed only when supported by recognizable regular invoices such as credit card invoices if the one-time expenditure is over 10,000 won.) Maximum amount of necessary expense treatment of entertainment expenses = 1) + 2) 1) 12 million won (24 million won for SMEs) x (number of months in the current tax year 12) 2) (General revenue applied rate) + (Related party revenue applied rate 10%) * Applied rate by revenue amount Revenue Applied rate 10 billion won or less 0.2% over 10 billion won and 50 billion won or less over 50 billion won 20 million won + amount in excess of 10 billion won 0.1% 60 million won + amount in excess of 50 billion won 0.03% 89

90 (g) 감가상각비의필요경비계산감가상각비는사업자가선택하여신고한내용연수및상각방법에따라세법에서정한방법에의하여계산한금액의한도내에서필요경비에산입합니다. 감가상각방법자산별감가상각의방법은다음과같습니다. 신고구분 자산별 건축물 유형고정자산 기타유형고정자산 무형고정자산 광업권 광업용유형고정자산 신고 정액법 정률법정액법 정액법 생산량비례법정액법 생산량비례법정률법, 정액법 무신고정액법정률법정액법생산량비례법생산량비례법 취득가액의계산 매입한고정자산의경우매입가액에취득세, 등록세기타부대비용을가산한금액을취득가액으로합니다. 자가건설한고정자산의경우원재료비, 노무비, 운임, 하역비, 보험료, 수수료, 공과금 ( 취득세와등록세포함 ), 설치비기타부대비용의합계액을취득가액으로합니다. 기타의경우에는취득당시의시가에취득세 등록세기타부대비용을가산한금액을취득가액으로합니다. 내용연수 세법에서는자산의구조, 사용업종, 종류별로기준내용연수와내용연수범위만을정하고있고그범위내에서사업자가내용연수를결정하여신고합니다. 잔존가액 감가상각자산의잔존가액은 0으로합니다. 다만, 정률법에의한상각시취득가액의 5% 를잔존가액으로보아계산한상각률에의하여상각하고, 미상각잔액 ( 취득가액의 5%) 은미상각잔액이취득가액의 5% 이하가되는연도의상각범위액에가산합니다. 90

91 (g) Depreciation Depreciation cost is calculated as necessary expenses in computing income, and is determined in accordance with the useful life of fixed assets. Methods of calculating depreciation Depreciation of fixed assets is calculated according to the following methods. Asset type Filing status Tangible fixed asset Buildings Others Intangible fixed asset Mining rights Tangible fixed assets for mining purposes Filing SLM FPM SLM SLM UAM SLM UAM FPM, SLM Non-filing SLM FPM SLM UAM UAM * SLM - Straight-line method * FPM - Fixed-percentage method * UAM - Unit-of-activity method Acquisition value of fixed assets In case of fixed assets purchased, it is the price quoted at the time of purchase (including registration tax, acquisition tax, and other incidental costs, but not Value Added Tax). In case of fixed assets acquired by means of one's own construction, fabrication, etc., it is the aggregate costs of raw materials, labor, freight, loading and unloading cost, insurance premiums, fees, public imposts (including registration tax and acquisition tax), installation expenses, and other incidental costs. In case of fixed assets other than those referred above, it is the sum of normal price quoted at the time of acquisition and registration tax, acquisition tax and other incidental costs. Useful life and depreciation rate Refer to 28 of the Enforcement of the corporation tax act. Residual value The residual value of a fixed asset is zero, but becomes 5% of the acquisition value in case of depreciation when using the fixed percentage method. This amount is claimed as an expense in the final year of depreciation. 91

92 감가상각범위액의계산 정액법 : 취득가액 상각률 정률법 : ( 취득가액 기상각액 ) 상각률 생산량비례법 : 취득가액 당해과세기간채굴량 총채굴예정량 즉시상각의제 고정자산의취득가액또는자본적지출액을일시에필요경비로계상한경우에는당해필요경비계상액을감가상각비로계상한것으로보아시부인액을계산합니다. 수익적지출과자본적지출 수익적지출이란사업자가소유하는자산의원상복구및회복또는그효율성을유지하기위하여지출한수선비를말합니다. 자본적지출이란, 사업자가소유하는감가상각자산의내용연수를연장시키거나당해자산의가치를현실적으로증가시키기위하여지출한수선비를말합니다. (h) 필요경비불산입항목다음의항목은소득금액계산시필요경비로산입하지않습니다. 소득세와지방소득세, 조세에관한법률에의한징수의무의불이행으로인하여납부하였거나납부할세액 ( 가산세액을포함 ) 벌금, 과료 ( 통고처분에의한벌금또는과료상당액포함 ) 와과태료 국세징수법기타조세에관한법률에의한가산금과체납처분비 고정자산등에대한평가차손 업무와관련없는지출 반출하였으나판매하지아니한제품에대한개별소비세, 또는주세미납액 차입금중대통령령이정하는건설자금이자, 채권자가불분명한차입금이자 감가상각비한도초과액 가사와관련하여지출한경비, 선급비용 부가가치세매입세액 92

93 Calculation of depreciation SLM : Acquisition value Depreciation rate FPM : (Acquisition value Pre-depreciated value) Depreciation rate UAM : Acquisition value Amount of mining in the current tax year Expected total amount of mining Immediate depreciation of fiction In case the acquisition value or expenditure of fixed assets is depreciated as necessary expenses, the amount of depreciation adjustment is calculated by considering necessary expenses in the current tax year being depreciated before. Revenue expenditures and capital expenditures Repairing expenses disbursed by a taxpayer either to restore his assets to their original state or to maintain their efficiency are regarded as revenue expenditures. Repairing expenditures spent either to extend the useful life or to increase the actual value of fixed assets are regarded as capital expenditure. (h) Non-inclusion of necessary expenses The following losses and expenses are not counted as necessary expenses in the calculation of the income of a resident. Income tax (including foreign income taxes), local income tax, and tax paid or payable as a result of delinquency in the payment of tax owed (including penalty taxes thereof) Fines, minor fines, penalty taxes, and expenses for disposition of taxes in arrears Public imposts, other than those which a taxpayer has an obligation to pay under the law Losses from revaluation of assets other than inventory or short-term investment assets Expenses deemed by the government not to have any direct connection to the business Unpaid amounts of liquor tax or excise tax on inspected or carried out products not yet sold Interest on borrowing incurred by a resident and used to fund construction, and interest on private loans of which the sources are unknown Depreciation amount of the fixed assets allocated for each year, exceeding the amount allowed as necessary expenses Household expenses and prepaid expenses Value added tax paid on inputs 93

94 근로소득금액의계산근로소득금액은당해연도에직장에서받은연간급여액에서비과세급여와근로소득공제액을차감하여계산합니다. 근로소득금액 = 총급여액 ( 연간급여 비과세급여 ) 근로소득공제 < 근로소득공제액 > 총급여액 근로소득공제금액 500만원이하 총급여액의 70% 500만원초과 1,500만원이하 350만원+500만원을초과하는금액의 40% 1,500만원초과 4,500만원이하 750만원+1,500만원을초과하는금액의 15% 4,500만원초과 1억원이하 1,200만원+4,500만원을초과하는금액의 5% 1억원초과 1,475만원+1억원을초과하는금액의 2% 연금소득금액의계산연금소득금액은총연금액에서연금소득공제를한금액으로합니다. 연금소득금액 = 총연금액 ( 분리과세연금소득제외 ) 연금소득공제 < 연금소득공제액 >( 연 900 만원한도 ) 총연금액 연금소득공제금액 350만원이하 전액공제 350만원초과 700만원이하 350만원+350만원을초과하는금액의 40% 700만원초과 1,400만원이하 490만원+700만원을초과하는금액의 20% 1,400만원초과 630만원+1,400만원을초과하는금액의 10% 94

95 Wage and salary income Calculation of the wage and salary income is as follows. Wage&salary income = Total pay(annual pay-nontaxable pay) earned income deduction <Deduction Amount on Wage & Salary Income> Wage & Salary Amount Up to 5 million won 70% of the Total pay Deduction Amount 5 million~15 million won 3.5 million won + 40% of the Salary over 5 million won 15 million~45 million won 7.5 million won + 15% of the Salary over 15 million won 45 million~100 million won 12 million won + 5% of the Salary over 45 million won Over 100 Million won million won + 2% of the Salary over 100 million won Pension income Total amount of income remaining after the deduction of the following amount. Annual income = Total pension(excluding annuity income under separate taxation) - pension income deduction <Deduction Amount on Pension Income>(Up to 9 million won per year) Pension Amount Deduction Amount Up to 3.5 million won 3.5 million~7 million won 7 million~14 million won Over 14 million won Total amount 3.5 million won + 40% of the pension over 3.5 million won 4.9 million won + 20% of the pension over 7 million won 6.3 million won + 10% of the pension over 14 million won 95

96 기타소득금액의계산기타소득금액은총수입금액에서이에대응된필요경비를공제한금액으로합니다. 기타소득금액 = 총수입금액 - 필요경비소득세법시행령제87조에열거된기타소득에대하여는지급받은금액의 80% 를필요경비로인정합니다 ( 예를들면인적용역을일시적으로제공하고지급받는강연료의대가의경우가여기에속합니다.) 다만, 실제소요된경비가 80% 를초과하면그초과하는금액도필요경비에산입합니다. 퇴직소득금액의계산퇴직소득금액은비과세되는퇴직급여를제외한총퇴직급여의합계액으로합니다. 퇴직소득금액 = 총퇴직급여 비과세퇴직급여퇴직소득과세표준은다음과같이계산합니다. 과세표준 = 공적연금관련법관련일시금 + 사용자부담금을기초로현실적인퇴직에따른지급액 + 위와유사한일정소득 비과세퇴직급여 - 퇴직급여공제 *1) - 근속연수공제 *2) *1) 퇴직급여공제는퇴직급여액의 40% 에상당하는금액입니다. *2) 근속연수공제는근속연수에따라정산하는다음의금액으로합니다. 근속연수 퇴직소득공제금액 5년이하 30만원 근속연수 5년초과 10년이하 150만원+50만원 ( 근속연수 5년 ) 10년초과 20년이하 400만원+80만원 ( 근속연수 10년 ) 20년초과 1천200만원+120만원 ( 근속연수 20년 ) 96

97 Other income Other income is the gross income amount minus necessary expenses. Other income = gross income amount necessary expenses For the types of other income enumerated in Article 87 of Presidential Decree of Income Tax Act, i.e. Remuneration from a lecture of an independent nature and similar incomes, are given deduction of 80% thereof as necessary expenses. However, the actual expenses exceed the amount(80% of other income), the exceed amount shall be deducted as necessary expenses. Retirement income Retirement income is the gross retirement income minus non-taxable retirement income. Retirement income = gross retirement income non taxable retirement income Incomes similar to those above, as follows Taxable income is calculated as follows ; Tax Base Income Public pension payment + Income received for actual retirement based on employer Basic deduction = contributions - for retirement - + income 1) Incomes similar to above - non-taxable retirement income Deduction by the length of service 2) 1) Basic Deduction for Retirement Income is 40% of retirement pay 2) Additional Deduction by the Length of Service is No. of Service Years Up to 5 years 300,000 won per service year Deduction Amount in won 5-10 years 1,500,000 won + 500,000 won (No. of service years-5) years 4,000,000 won + 800,000 won (No. of service years-10) Over 20 years 12,000,000 won + 1,200,000 won (No. of service years-20) 97

98 3. 종합소득공제앞서각소득별소득금액계산방법에대하여알아보았습니다. 종합소득에속하는각소득별소득금액이계산되면이들을합산하여종합소득금액을계산합니다. 종합소득금액에서종합소득공제를차감하면종합소득과세표준이계산됩니다. 종합과세되는비거주자의소득에대한소득세과세표준과세액의계산에관하여는거주자에대한소득세의과세표준과세액의계산에과한규정을준용합니다. 다만, 인적공제 ( 기본공제와추가공제 ) 중본인외의자에대한공제와특별공제를하지않습니다. 종합소득공제를다음과같이간략히소개하겠습니다. 기본공제종합소득이있는거주자는본인과다음의부양가족 1인당 150만원을공제합니다. 연간소득금액이 100만원이하인배우자 본인또는배우자와생계를같이하며, 연간소득금액이 100만원이하인자로서다음의요건에해당하는경우 구분 요 건 직계존속 만 60세이상 ( 이전출생 ) 직계비속 동거입양자 만 20세이하 ( 이후출생 ) 형제자매 만 20세이하 만 60세이상 기 타 국민기초생활보장법제2조제2호의수급권자및장애인 : 연령제한없음 아동복지법에따른위탁아동 : 만 18세미만 * 장애인의경우에는연령의제한을받지아니하나연간소득금액의합계액이 100 만원을초과하는경우기본공제대상에해당되지않습니다. 98

99 3. Deduction for Global Income Once tax bases for each income type are calculated, the gross income amount can be calculated by aggregating them. Then, the tax base of the gross income is derived from the gross income amount minus gross income deduction. For calculation of a tax base and tax amount of a non-resident's gross income, the same calculation method with a resident is applied. However, a non-resident is not entitled to basic deduction(except for the filer himself/herself), additional deduction (except for the filer himself/herself) and special deduction. A brief on the income deductions are addressed below. Basic deduction Residents with global income are entitled to annually deduct an amount equivalent to 1.5 million won multiplied by the number of persons in the taxpayer's family, as determined below. A resident taxpayer himself/herself A spouse with income of less than 1 million won per year A resident who lives with the tax payer himself / herself or the spouse in the same household, earns 1 million won or less per year, and falls into one of the following criteria Category Condition Linear ascendants 60 or older(birth before Dec. 31, 1955) Linear descendants adopted 20 or less(birth after Jan. 1, 1995) Brother/sister 20 or less 60 or older Other those under the provision of the Art. 2-2 of the National Basic Living Security Act and the disabled : no age limitation foster children under the Child Welfare Act: under aged 18 * The handicapped spouse of a handicapped person who is a linear descendant of the taxpayer is eligible for basic deduction with income of less than 1 million won per year 99

100 추가공제거주자본인, 배우자및부양가족으로서기본공제대상자가다음의요건에해당하는경우에는 1명당해당금액을추가로공제합니다. 가 ) 기본공제대상자가만70세이상 ( 이전출생 ) 인경우 : 1명당 100 만원나 ) 기본공제대상자가장애인인경우 : 1명당 200만원다 ) 배우자가없는여성으로서기본공제대상부양가족이있는세대주이거나배우자가있는여성인경우 : 50만원라 ) 배우자가없는자로서기본공제대상자인직계비속또는입양자가있는경우 : 1명당 100만원 ( 다 와중복인경우 라 적용 ) 연금보험료공제종합소득이있는거주자가공적연금관련법에따른기여금또는개인부담금을납입한경우에는해당과세기간의종합소득금액에서그과세기간에납입한연금보험료를공제합니다. 특별공제특별공제에는보험료, 주택자금, 기부금 ( 이월 ) 공제가있는데그중기부금특별공제를제외한다른특별공제는근로소득이있는거주자에게만적용됩니다. (a) 보험료공제근로소득이있는거주자 ( 일용근로자는제외 ) 가해당과세기간에 국민건강보험법, 고용보험법 또는 노인장기요양보험법 에따라근로자가부담하는보험료를지급한경우그금액을해당과세기간의근로소득금액에서공제합니다. 100

101 Additional deduction When a person who is qualified for Basic Deduction(taxpayer himself/herself, his/her spouse, dependents) falls under any of the following situation, the amount calculated by multiplying the number of persons by the amount below, shall be deducted each year from the taxpayer's income under each case. ⅰ) where the person is 70 years old or more(birth before Dec. 31, 1945): 1,000,000 per capita ⅱ) where the person is handicapped: 2,000,000 per capita ⅲ) where the person is a married woman having her spouse, or a head of family having dependents has no spouse: 500,000 iv) where the person who has no spouse having dependents (linear descendants adopted 20 years or under): 1,000,000 per capita (where ⅲ and ⅳ is duplicated, ⅳ is applied) Pension saving deduction Where a resident with global income has paid contributions falling under the relevant laws of public pension or personal expenses, pension insurance paid in the relevant taxable year shall be deducted from the global income of the relevant taxable year. Special deduction Applicable items for special deduction are insurance premiums, housing funds, and donations(carried over). These items except donation are applicable to residents who earn wage& salary income only. (a) Insurance premiums deduction Where a resident(excluding daily employed worker) with wage/salary income has paid premium under the National Health Insurance Act, the Employment Insurance Act or the Act on Long-term care Insurance for the Aged in the relevant taxable year, the paid amount shall be deducted from his/her wage/salary income of the relevant taxable year. 101

102 (b) 기부금공제 2015년귀속부터기부금공제는세액공제로전환되었습니다. 단, 2013년까지공제받지못한기부금이월공제금은종전과같이소득공제가가능합니다. 기부금공제금액및한도계산에대하여는기부금의필요경비계산편을참고하시기바랍니다. 장기집합투자증권저축소득공제총급여액 5,000만원이하근로자가자산총액 40% 이상을국내주식에투자하는집합투자기구에 까지가입하는경우 10년간연납입액의 40% 를공제받을수있습니다.( 연납입한도 600만원, 계약기간 10년이상 ) 102

103 (b) Deduction for donation Deduction for donations made from 2014 has been changed to tax credit. In case of donations carried over from 2013 is able to deducted as before. Donations made by a resident in the current tax year under the ceiling of donation deduction are deducted from the global income, excluding the amount included in necessary expenses in calculating business income. For donations made by his/her spouse subject to basic deduction, deduction is applied to the resident as well. For more detail on the calculation of donation deduction and ceiling, please refer to the "Necessary expenses. Income deduction for long-term collective investment security savings Where a wage/salary income earner with less than 50 million won of total income joins a collective investment vehicle in which invests 40% or more of its total income in domestic stocks by no later than December 31, 2015, 40% of yearly payments for 10 years is deducted (6 million won annual payment ceiling, 10 years or more of contract year) 103

104 Ⅳ 세율과세액공제 1. 세율 종합소득세산출세액은과세표준에다음의기본세율을곱하여계산합니다. 기본세율 과세표준 세율 1,200만원이하 6% 1,200만원초과 4,600만원이하 72만원 + 1,200만원을초과하는금액의 15% 4,600만원초과 8,800만원이하 582만원 + 4,600만원을초과하는금액의 24% 8,800만원초과 1.5억원이하 1천590만원 + 8,800만원을초과하는금액의 35% 1.5억원초과 3천760만원 + 1.5억원을초과하는금액의 38% 세액계산사례당해연도종합소득과세표준이 14,250,000원인거주자의종합소득세는다음과같이산출합니다. 2015년귀속종합소득세산출세액 = 720,000 + (14,250,000 12,000,000) 15% = 1,057,500 * 과세표준이 1,200 만원초과하고 4,600 만원이하이므로, 15% 의세율을적용 2. 세액공제자녀세액공제거주자의부양가족으로서기본공제대상자가다음의요건에해당하는경우공제합니다. a) 자녀가 1명당 15만원공제, 2명초과시에는초과1명당 30만원씩공제 b) 6세이하의기본공제대상자가 1명을초과하는경우 1명당 15만원 c) 해당과세기간에출생한직계비속과동거입양자의경우 1명당 30만원 * 손자 손녀는공제불가 104

105 Ⅳ Tax Rates and Tax Credits 1. Tax Rates Structure The tax amount on global income is the aggregate of amounts calculated by applying each tax rate successively to the income in the relevant tax bracket: Basic Tax Rates Tax Base of Global Income Tax Rates 12 million won or less 6% 12~46 million won or less 720,000 won + 15% of the amount over 12 million won 46~88 million won or less 5,820,000 won + 24% of the amount over 46 million won 88~150 million won or less 15,900,000 won + 35% of the amount over 88 million won over 150 million won 37,600,000 won + 38% of the amount over 150 million won Example : Computation of Tax If your annual tax base is 14,250,000 won, your income tax is computed as follows; 1) Since your tax base is in the range of 12,000,000 won to 46,000,000 won, the tax rate applied is 15% 2) The amount of your tax due is 1,057,500 won computed by multiplying the tax base by 15% of the amount over 12 million [2,250,000won 15% = 337,500 won], and then by adding 720,000 won. 2. Tax Credits Child Tax Credit Where a dependant child subject to the basic deduction is a dependant family member of a resident and meets following requirements, a resident is eligible for tax credit. a) Tax credit of 150,000 won per child; 300,000 won per child for the third child and onwards. b) Tax credit of 150,000 won per child where there is more than one child aged six or under subject to basic deduction. c) Tax credit of 300,000 per linear descendent or adopted child born in the relevant tax year. * Grand children is not applicable 105

106 특별세액공제 특별세액공제에는보험료, 의료비, 교육비, 기부금공제가있는데그중기부금특별세액공제를제외한다른특별세액공제는근로소득이있는거주자에게만적용되며, 공제율은다음과같습니다. (a) 의료비, 교육비 11) : 지출액의 15% (b) 기부금 종류 한도 세액공제 1 정치자금기부금 소득금액 10만원이하 100/110 10만원초과 15%, 25% 2 법정기부금 ( 소득금액-이월결손금-1) 100% 3 우리사주조합기부금 ( 소득금액-이월결손금-1-2) 30% 소득공제 4 종교단체기부금 한도액 = (1) + (2) (1) 지정기부금기준소득금액 10% (2) 다음 1, 2 중적은금액 1 지정기부금기준소득금액 20% 법정기부금과합하여 3천이하 15%, 초과 25% 2 종교단체외에지급한금액 5 비종교단체기부금 지정기부금기준소득금액 30% (c) 생명보험, 상해보험등보장성보험료 (100만원한도, 불입액의 12%) 및장애인전용보장성보험료 (100만원한도, 불입액의 15%) 배당세액공제 거주자가내국법인으로부터지급받는배당금에대하여는그배당금에대한귀속법인세를가산하여배당소득금액을계산하고또한그가산한귀속법인세를종합소득산출세액에서공제하는바, 이를배당세액공제라합니다. 배당소득금액 = 배당소득총수입금액 + 귀속법인세종합소득결정세액 = 종합소득산출세액 귀속법인세 종합과세기준금액 (2천만원) 을초과하는배당소득으로종합소득금액에포함된배당가산 (Gross-Up) 된배당소득금액이합산되어있는경우에는다음과같이계산된금액을배당세액공제로서종합소득산출세액에서공제합니다. 배당세액공제액 :Gross-up되는배당소득으로서종합소득과세표준에포함된배당소득의 11% 한도액 : 산출세액 분리과세시세액 ( 원천징수세율적용한산출세액 ) ) 의료비한도액 : 700 만원 ( 본인은한도없음 ), 교육비한도액 : 대학생 900 만원 ~ 고등학생 300 만원 ( 본인한도없음 )

107 Special Tax Credit Special Tax Crdit consists of deductions for insurance premium, medical expense, educational expense and donation. Except for deduction for donation, all other deductions are applicable to residents who has wage/salry income. Deduction rates are as follows : (a) medical expense, educational expense 12) : 15% of payment (b) donation type ceiling tax credit 1donation for political fund income amount 100,000 won or less 100/110 over 100,000 won 15%, 25% 2statutory donation (income amount-deficit carried over-1) 100% 3donation for emplyee stockholders association (ncome amount-deficit carried over-1-2) 30% income deduction ceiling = (1) + (2) (1) standard income of designated donation 10% 4donation for religious (2) smaller amount between 1 and 2 (adding to statutory group 1 standard income of designated donation) donation 20% 15% for 30M won or 2 Payment made to non-religious less, group 25% for over 30M won 5donation for non-religious group standard income amount of designated donation 30% (c) guaranteed premium like life insurance and accident insurance(ceiling: 1M won, 12% of payment) and guaranteed premium for the disabled (ceiling: 1M won, 15% of payment) Tax credit for dividend income A dividend income amount is sum of total dividend a resident receives from a domestic corporation and imputed corporate tax. And an tax amount is determined by the assessed tax amount of global income minus imputed corporate tax. This is called a tax credit for dividend income. Dividend income amount = total revenue from dividend income + imputed corporate tax Determined tax amount = assessed tax amount of global income - imputed corporate tax Where gross-up is applied to the dividend income exceeding 20 million won which is subject to income tax, a tax credit for dividends is applied to the assessed tax amount of global income. Tax credit for dividend: 11% of dividend income which is subject to Gross-up and included in tax base of gross income Ceiling amount : Calculated tax amount - tax amount under separate taxation (calculated tax amount by applying withholding tax rate) 12) medical expense ceiling : 7M won(no ceiling for him/herself), educational expense ceiling : 9M won for college student ~3M won for high school student (no ceiling for him/herself) 107

108 외국납부세액공제거주자의종합소득금액에국외원천소득이합산되어있고그국외원천소득에대하여외국납부소득세액이있는때에는종합소득금액에서국외원천소득이차지하는비율을종합소득산출세액에곱한금액을한도로당해외국소득세액을공제할수있습니다. 외국납부세액한도초과액은당해과세기간종료일의다음과세기간부터 5년이내에종료하는과세기간에이월공제할수있습니다. 외국납부세액공제 ( 필요경비산입 ) 신청서는과세표준확정신고또는연말정산을할때납세지관할세무서장또는원천징수의무자에게제출하여야합니다. 재해손실공제사업자가당해연도중재해로인하여자산총액의 20% 이상에상당하는자산을상실한경우재해발생일현재과세하였거나과세할소득세로서납부하여야할소득별소득세상당액 ( 가산금포함 ) 에상실전자산가액중에서상실자산가액이차지하는비율을곱한금액을재해손실액의범위내에서재해발생일이속하는연도의소득에대한소득세계산시재해손실공제로차감한다. 근로소득세액공제근로소득이있는거주자에대하여는당해근로소득에대한종합소득산출세액에서다음과같이계산된금액을근로소득세액공제로공제합니다. 다만, 총급여 3,300만원이하는 74만원, 7,000만원이하는 66~74만원, 7,000만원초과는 50~66만원까지 13) 만공제합니다. 근로소득세액공제 근로소득에대한산출세액 산출세액 130만원이하산출세액 130만원초과 근로소득세액공제 산출세액의 55% 715,000원 + 130만원초과분의 30% ) 7,000 만원이하 : Max{174 만원 -[( 총급여액 -3,300 만원 ) 0.008%], 266 만원 } 7,000 만원초과 : Max{166 만원 -[( 총급여액 -7,000 만원 ) 1/2], 250 만원 }

109 Foreign tax credit Where a gross income of a resident includes a foreign source income, the tax amount payable is deducted from the income tax within the limit of an amount equivalent to an amount calculated by multiplying the income tax amount by the ratio of income from foreign sources to the total taxable income. If any foreign income tax amount paid or to be paid to a foreign government, exceeds a deduction limit, the excess amount may be carried forward for up to five years, and deducted within the deduction limit of that taxable period. An application for deduction shall be filed not later than the end of the final tax return period or the end of the year-end tax settlement period. Tax credit for casualty loss When a business owner loses 20% or more of the total value of his business assets from one or more disasters, an amount equal to the tax due multiplied by the ratio of the value of the lost assets over the total value of assets owned prior to a disaster is subtracted from the amount of tax due in the taxation period where the time of the disaster(s) belong(s) (limited to the value of loss caused by casualty). Tax credit for wage and salary income The following amounts shall be credited against global income tax on wage and salary income. The credited amount ceilings are determined according to the amount of wage and salary income. (up to 740,000 won is credited for 33M won or less of wage/salary income, up to 660,000~740,000 won is credited for 70M won of wage/salary income and up to 500,000~660,000 won is credited for over 70M won of wage/salary income) 14) Tax Credit for Wage & Salary Income Total tax Up to 1,300,000 won More than 1,300,000 won Amount of tax credit 55% of total tax 715,000 won + 30% of amount over 500,000 won 14) 70M won or less : Max{1740,000 won-(wage/salary income amount over 33M won 0.008%), 2 660,000} over 70M won : Max{1660,000 won-(wage/salary income amount over 70M won 1/2), 2 500,000} 109

110 기장세액공제 (a) 공제대상자간편장부대상자로서비치 기장한장부에의하여소득금액을계산한사업자 (b) 세액공제금액 공제액 = 산출세액 기장신고소득금액 사업소득금액 공제율 (20%) 종합소득금액 (c) 공제한도 : 100 만원 표준세액공제근로자는 13만원, 사업자는 7만원을공제합니다. 110

111 Tax credit for bookkeeping (a) Eligibility Taxpayers who calculated their revenue income according to the books and records they kept as a qualified taxpayer to use simplified bookkeeping regime (b) Deducted tax amount amount of recorded & filed income Deducted tax amount = calculated tax amount amount of global income deduction rate* * Deduction rate : 20% when using double entry bookkeeping regime (c) Maximum deduction amount: 1 million won Standard Tax Credit 130,000 won for worker and 70,000 won for business operator are credited. 111

112 Ⅴ 종합소득세의신고와납부 1. 종합소득세신고개요 1994년세법개정으로 1995년귀속분부터소득세가정부부과결정방식에서신고납부방식으로바뀌어납세자는소득세신고기한까지스스로소득세를신고하고납부할의무가있습니다. 종합소득세중간예납종합소득이있는거주자는소득세중간예납의무가있으며중간예납세액을매년 11월 30일까지납부하여야합니다. 중간예납세액은전년도종합소득에대한소득세로서납부하였거나납부할세액 ( 중간예납기준액 ) 의 1/2에상당하는금액입니다. 전년도종합소득에대한소득세로서납부하였거나납부할세액 이란전년도의중간예납세액과확정신고시자진납부세액과가산세를합산한금액을의미합니다. 종합소득세확정신고 과세표준확정신고종합소득금액이있는거주자는그종합소득과세표준을당해연도의다음연도 5월 1일부터 5월 31일까지납세지관할세무서장에게신고하여야합니다. 확정신고를하여야할거주자가주소또는거소의국외이전을위하여출국하는경우에는출국일이속하는과세기간의과세표준을출국일전일까지신고하여야합니다. 첨부서류종합소득세신고시신고서와다음의서류들을첨부하여제출해야합니다. 기본공제등의대상임을증명하는서류 총수입금액과필요경비의계산에필요한서류 사업소득금액을장부와증빙서류에의하여계산하는경우에는대차대조표, 손익계산서, 합계잔액시산표와조정계산서및기타증빙서류들 112

113 Ⅴ Return and Payment 1. Tax Return General Under the 1994 tax reform, the individual income tax assessment system was revised into a self-assessment system under which each taxpayer is required to file a return and pay the proper amount of tax by the due date as prescribed by the individual income tax act. The individual income tax assessment system has been applied to the income attributable to year 1995 and after. Interim prepayment for global income A resident with global income is subject to pay interim prepayment, an amount equivalent to half of the global income tax amount paid or payable in the preceding year, by the end of November. The income tax amount paid or payable in the preceding year is the aggregate of the tax amount payable for interim prepayment in the preceding year, the tax amount finally payable and the amount of penalty taxed. Final return and payment Return on tax base A resident who has global income in the taxable period is required to file a return to the competent district tax office in the place of tax payment within the period from May 1 to May 31 in the following the year concerned. If the resident leaves Korea, moving his/her domicile or address overseas, he/she is required to file a return on the tax base for the taxable period in which the date of departure is included by the day before the departure. Documentation Tax returns are required to be accompanied by the following documents Documents certifying a person eligible for personal deductions Documents necessary to calculated the gross income and necessary expenses In the case of persons who have business income, a balance sheet, an income statement, a trial balance, and other required documents 113

114 소득세법시행령제208조 5항에의한요건에미달하는규모의사업자는간편장부소득금액계산서 비과세및감면소득과관련된서류 종합소득과세표준확정신고예외자아래에해당하는거주자는당해소득에대한과세표준확정신고를안할수있습니다. 1) 근로소득만있는자 2) 퇴직소득만있는자 3) 공적연금소득만있는자 4) 연말정산대상사업소득만있는자 직전년도수입금액이 7,500 만원미만인보험모집인, 방문판매원, 후원방문판매원으로서보험모집, 방문판매또는후원방문판매로서발생하는사업소득만있는자 ( 연말정산에의해소득세를납부한경우에한정함 ) 5) 근로소득및퇴직소득만있는자 6) 퇴직소득및공적연금소득만있는자 7) 퇴직소득및 4) 의소득만있는자 8) 분리과세이자소득, 분리과세배당소득, 분리과세연금소득, 분리과세기타소득만있는자 9) 위 1) 내지 7) 에해당하는자로서, 분리과세이자소득, 분리과세배당소득, 분리과세연금소득및분리과세기타소득이있는자 10) 원천징수제외대상인국외에있는비거주자및외국법인등으로부터지급받는근로소득또는퇴직소득이있는자로서납세조합이근로소득세액의연말정산예에의한원천징수에따라소득세를납부한자 114

115 The simplified income account statement of taxpayers whose size of business is below a certain level as specified in 2085 of the Enforcement Decree of the Income Tax Act Particulars of tax free reserves Residents not liable for submitting final returns The following residents are not liable to submit final returns 1) A resident who has only wage and salary income 2) A resident who has only retirement income 3) A resident who has only public pension income 4) A resident who has only business income subject to year-end tax settlement * Insurance solicitors and insurance salespersons having only business income, whose income is less than 75million won in the preceeding year, and who are subject to simplified bookkeeping 5) A resident who has only both 1) and 2) 6) A resident who has only both 2) and 3) 7) A resident who has only both 2) and 4) 8) A resident who has only interest income subject to separate taxation, dividend income subject to separate taxation, pension income subject to separate taxation and other income subject to separate taxation 9) A resident subject to from 1) to 7) who has interest income subject to separate taxation, dividend income subject to separate taxation, pension income subject to separate taxation and other income subject to separate taxation 10) A resident who receives wage/salary income or retirement income from an overseas non-resident or foreign corporation which are exempt from withholding and has paid income tax through a taxpayer association 115

116 2. 납부종합소득세의납부종합소득세확정신고를한거주자는다음과같이열거된아래의항목을종합소득세산출세액에서공제한금액을종합소득세신고기한까지납부하여야합니다. 세액공제, 중간예납세액, 수시부과납부세액, 원천징수납부세액등을공제한거주자의종합소득세납부할세액이다음과같이 1천만원을초과하는때에는납부기한경과후 2개월이내에분납할수있습니다. 납부할세액이 2천만원이하인경우에는 1천만원을초과하는금액을분할납부 납부할세액이 2천만원초과인경우에는납부세액의 50% 를분할납부 농어촌특별세의신고납부 납세의무자 조세특례제한법에의하여종합소득세의비과세 세액면제 세액감면 세액공제또는소득공제를받는경우에는농어촌특별세를납부하여야합니다. 과세표준과세율 농어촌특별세는종합소득세를과세표준으로하여부과되는부가세입니다. 농어촌특별세의과세표준은조세특례제한법에의하여감면등을받는소득세의감면세액입니다. 농어촌특별세의세율은다음과같습니다. 과세표준과세율과세표준세율비고 감면등을받는소득세의감면세액 20% 외국인기술자세액감면등일부는비과세 ( 조특령 46) 감면받은이자 배당소득에대한소득세의감면세액 10% 농어촌특별세의신고 납부 농어촌특별세는종합소득세와함께신고 납부합니다. 116

117 2. Tax Payments Payment of individual income tax A resident who has submitted a tax return shall pay an amount remaining after deducting the amount enumerated below from the calculated tax amount of global income, retirement income or capital gains for each taxable period within the return period A resident with tax liability exceeding 10 million won who is exempt from Tax credit amount, Interim prepayment, Tax paid for occasional assessment, Tax withheld at source, Tax paid through a taxpayers association, etc., as described below, tax may pay tax accrued in installments within 2 months from the closing day of the payment period. If the tax amount is 20 million won or less; the excess over 10 million won If the tax amount exceeds 20 million won: less than half of the tax amount payable Payment of special tax for rural development(strd) Taxpayer An individual whose tax liability is reduced under the Restriction of Special Taxation Act, Local Tax Act. Tax Base and Tax Rates Basically, Special Tax for Rural Development is a surtax levied on the amount of exemption of individual income tax. The tax base of STRD is the exempted amount of the above mentioned taxes, where the exemptions are stipulated in the Restriction of Special Taxation Act etc. Key tax rates are as follows : Tax Base and Rates Tax Base Tax Rate Reference Exemptions of individual income tax, corporation tax etc. Reduction of eligible interest from savings account Return and Payment 20% 10% Some are tax-free e.g., tax reduction for foreign engineer, etc.(enforcement Decree of the Restriction of Special Taxation Act 46) STRD is filed and paid at the same time global income return (tax) is filed (paid). 117

118 지방소득세신고납부 납세의무자 지방소득세의납세의무자는소득세의납세의무가있는개인입니다. 과세표준 지방소득세는소득세의부가세이며, 지방소득세의과세표준은납부하여야하는소득세액 ( 의무불이행가산세포함 ) 입니다. 세율 세율은소득세의 10% 입니다. 지방소득세의신고와납부 종합소득세에부가되는지방소득세는종합소득세와함께주소지관할세무서장에게신고하고납부는지방자치단체의세금이므로소득세와별도로납부하여야합니다. 신용카드를이용한국세의납부 납부대상세목 개인및법인이부담하는모든국세 신용카드를이용한국세납부방법 세무서 신용카드회사를통하여납부가가능합니다. 인터넷 ( 을이용하여납부가가능합니다. 국세신용카드납부대행수수료 (1.0%) 는납세자가부담하여야합니다. 118

119 Payment of local income tax Taxpayer Individuals liable to the payment of income tax Tax Base amount of income tax, which means local income tax is a surtax assessed on the basis of income tax. Tax Rates 10% of income tax Return and Payment In cases where local income tax is filed by a taxpayer, he/she shall file a return and pay the computed tax. Tax Payment using credit cards Eligible tax items All all national tax items which individual or corporate taxpayers pay How to pay tax with credit cards Through tax office, credit card company Through internet ( 1.0% of credit card fees are to be paid by taxpayers 119

120 납세조합 납세조합의조직 국외에있는비거주자및외국법인등으로부터지급받는근로소득이있는자, 농 축 수산물판매업자, 노점상인은국세납부를목적으로납세조합을조직할수있습니다. 납세조합의징수의무 납세조합은그조합원으로부터매월소득세를징수하여야합니다. 세액의납부 납세조합은징수한매월분의당해소득세를징수일이속하는달의다음달 10일까지납세조합관할세무서에납부하여야합니다. 납세조합세액공제 10% 납세조합불납가산세 미납세액의 3% + (0.03% 미납일수 ) 미납세액의 10% 한도내 120

121 Taxpayer Associations Organization Resident who receive wage/salary income or retirement income from an overseas non-resident or foreign corporation, sellers of agricultural and livestock products, and vendors may organize a taxpayer association for the purpose of tax payment. Obligation to collect tax A taxpayer association shall collect income tax from its members each month. Payment of tax Income tax collected by a taxpayer association for each month will be paid by the 10th of the following month. Tax credit for payment of tax by taxpayer associations 10% Penalty tax for non-payment by taxpayer associations 3% of unpaid tax amount + (0.03% the number of unpaid days) Within 10% of unpaid tax amount 121

122 Ⅵ 과세표준의결정과징수 소득세의납세의무는납세의무자의신고에의하여확정됩니다. 그러나납세의무자가신고를하지아니한경우또는신고내용에오류가있는경우에는정부에서과세표준과세액을확정하게됩니다. 1. 과세표준과세액의결정및경정정부가과세표준과세액을결정하는경우에는장부와신고서기타증빙서류를근거로실지조사결정하여야합니다. 다만, 장부등으로소득금액을결정할수없는때에는추계조사결정할수있습니다. 과세표준과세액의결정은과세표준확정신고기일로부터 1년이내에완료하여야합니다. 다만, 국세청장이조사기간을따로정하거나부득이한사유로인하여국세청장의승인을얻는경우에는예외로합니다. 2. 과세표준과세액의통지 과세관청이거주자의과세표준과세액을결정또는경정한때에는과세표준과세율등필요한사항을당해거주자에게서면으로통지하여야합니다. 3. 세액의징수거주자가과세표준확정신고에의하여당해연도의소득세로납부하여야할세액의전부또는일부를납부하지아니한때에는납세지관할세무서장은그미납된부분의소득세액을 국세징수법 에따라징수합니다. 납세지관할세무서장은징수하거나납부된거주자의당해연도의소득세액이결정또는경정한소득세액에미달하는때에는그미달세액을징수합니다. 4. 소액부징수소득세납부세액이다음의금액에미달하는경우에는당해소득세를징수하지않습니다. 원천징수세액 ( 이자에대한원천징수세액제외 ) : 1,000원 중간예납세액 : 300,000원 122

123 Ⅵ Assessment and Collection The income tax is to be self-assessed and filed by the taxpayer. However, the government will correct the tax base and the tax amount if there are any omissions or errors in the returned file, or if the taxpayer has not submitted the payment statements or the aggregate summary of accounting statements in whole or in part. 1. Determination and Correction of Tax Base and Tax Amount In cases where the government determines or corrects the tax base and the tax amount payable by a taxpayer, the tax base and the tax amount must be determined or corrected based on documentary evidences such as books or the final return with attachments thereto, or by a field audit. If documentary evidences are not available, there can be determination by estimate. In cases where the government determines or corrects the tax base and the tax amount payable by a taxpayer, the tax base and the tax amount must be determined or corrected according to the law based on the final return and attachments thereto, or by a field audit. Determination on no-filer must be completed within a year from the filing due date except in cases such that the Commissioner allows an extension of time for special investigation, or approves a late determination based on extenuating circumstances. 2. Notice on Tax Base and Tax Payable If the tax authorities determine or adjust a tax base or a tax amount, the tax authorities shall notify the concerned resident the tax rates and/or any other necessary information in writing. 3. Collection of Tax If a taxpayer does not pay the full tax amount for the year in question, the government will endeavor to collect the unpaid tax amount within three months after the due date of payment pursuant to National Tax Collection Act. When the income tax amount paid by the taxpayer is less than that determined by the government, the unpaid amount of tax will be collected. 4. Minimum Taxable Floor If the amount of income tax payable is less than the following amount, income tax is waived. Withholding tax(excluding tax of interest income) : 1,000 won Interim prepayment tax : 300,000 won 123

124 Ⅶ 원천징수 1. 원천징수대상소득 국내에서거주자나비거주자에게다음중하나에해당하는소득을지급하는자는그거주자나비거주자에대한소득세를원천징수하고원천징수일이속하는달의다음달 10일까지관할세무서에납부하여야합니다. 1) 이자소득 2) 배당소득 3) 소득세법시행령제184조에의한사업소득 4) 근로소득 * 다만외국기관, 우리나라에주둔하는국제연합군, 국외에있는비거주자또는외국법인으로부터지급받는근로소득은제외함 5) 연금소득 6) 기타소득 7) 퇴직소득 8) 소득세법시행령제184조의2에의한봉사료수입금액 직전연도의상시고용인원이 20명이하인원천징수의무자로서관할세무서장으로부터승인을얻은경우에는원천징수일이속하는반기의마지막달의다음달 10일까지원천징수세액을납부할수있습니다. 2. 원천징수세율 이자소득 14% 비영업대금의이익 : 25% 배당소득 14% 소득세법제17조제1항제8호에따른출자공동사업자의배당소득 : 25% 조특법제104조의27 에따른배당소득이있을경우 : 9% 124

125 Ⅶ Tax Withholding 1. Obligation of Tax Withholding A person who pays one of the following income categories to residents or non-residents is required to withhold income tax thereof and pay it to the competent tax office by the 10th of the following month. 1) Interest income 2) Dividend income 3) Business profits prescribed by 184 of the Enforcement Decree of the Income Tax Act 4) Wage & Salary income * Wage/salary income received from a foreign organization, the UN forces residing in Korea, overseas non-residents, or foreign corporation is excluded. 5) Pension income 6) Other income 7) Retirement income 8) Gross Revenue of service charge under Enforcement Decree of Income Tax Act However, a businessman who has not more than 20 employees on average at the end of every month of the preceding year may pay taxes withheld to the government by the tenth day of the following month each half-year, after obtaining the approval of the head of the tax office concerned. 2. Rates of Withholding Interest income 14% Interest from non-commercial loans : 25% Dividend income 14% Dividend income paid to co-investors as specified in of the Income Tax Act: 25% Dividend income as prescribed by Article of the Restriction of Special Taxation Act :9% 125

126 사업소득부가가치세법에서규정하는면세사업으로의료보건용역이나인적용역에서발생하는사업소득 : 3% 근로소득간이세액표에의하여계산된금액을매월급여지급시원천징수 퇴직소득종합소득기본세율 연금소득공적연금소득 : 종합소득기본세율그외연금소득 : 아래요건을동시에충족시낮은세율적용 1 나이에따른세율 나이 ( 연금수령일현재 ) 55 세이상 70 세미만 70 세이상 80 세미만 세율 100 분의 분의 4 80세이상 100분의 3 2 퇴직소득이퇴직일현재연금계좌에있거나연금계좌로지급되는경우또는지급받은날로부터 60일이내에연금계좌에입금되는경우에해당하여원천징수하지않은퇴직소득을연금수령하는연금소득 : 100분의 3 3 사망할때까지연금수령하면서중도해지가불가능한종신계약에따라받는연금소득 : 100분의 4 기타소득 20% 126

127 Business income VAT-exempt business income from personal services and medical or health services : 3% of total revenue Wage & salary income Monthly Tax Withholding : If wage or salary is paid monthly, the tax amount to be withheld is calculated by the "Simplified Tax Table" attached at the end of the Income Tax Act. Retirement income The basic tax rates applicable to global income Pension income Public Pension Income : The basic tax rates applicable to global income Other pension income : Low tax rate is applied where below conditions are meet at the same time. 1 Tax rates by ages Age(at the day4 of receipt of pension) 55 or above below or above below 80 Tax rates 5% 4% 80 or above 3% 2 Retirement income ⅰ) in pension savings or paid to pension savings ⅱ) transferred to a pension savings within 60 days of the payment or retirement insurance money without withholding : 3% 3 Retirement insurance money receiving to the date of death under a life contract that cannot cancel : 4% Other income 20% 127

128 Ⅷ 가산세 1. 신고불성실가산세과세표준확정신고의무가있는거주자가신고기한내에신고를하지않거나미달하게소득금액을신고한경우에는다음과같이계산된가산세가부과됩니다. (1) 무신고가산세 산출세액 20% 다만, 복식부기의무자인경우에는수입금액 0.07% 와비교하여큰금액 (2) 과소신고가산세 산출세액 10% (3) 부당하게무신고또는과소신고하거나세액감면 공제를신청한경우 산출세액 40% 다만, 복식부기의무자가무신고또는과소신고한경우에는수입금액 0.14% 와비교하여큰금액 2. 납부불성실가산세납부할세액을납부기한내에납부하지아니하거나미달하게납부한때에는납부하지아니한세액또는미달한세액에납부기한의다음날부터자진납부일까지의기간 1일당 0.03% 를곱한금액을가산세로서부과합니다. 3. 원천징수납부불성실가산세 원천징수의무자가징수하였거나징수하여야할세액을그기한내에납부하지않았거나미달하게납부한때에는아래의산출금액이가산세로서부과됩니다. 원천징수납부불성실가산세 = ( 과소 무납부세액 3%) + ( 과소 무납부세액 0.03% 미납일수 ) * 한도 : 과소 무납부세액의 10% 128

129 Ⅷ Tax Penalties 1. Penalty on Failure to File Returns If a resident either fails to file a tax return or under-reports income, penalties shall be charged at the following rates: (1) Failure to file Calculated Tax 20% Note: In case of those subject to double-entry bookkeeping, the larger amount between Calculated Tax 20% and Gross Revenue 0.07% is applied. (2) Under-reporting Calculated Tax 10% (3) Willful failure to file, willful under-reporting or willful tax reduction/exemption Calculated Tax 40% Note: In case of willful failure to file or willful under-reporting by those subject to double-entry bookkeeping, the larger amount between Calculated Tax 40% and Gross Revenue 0.14% is applied. 2. Penalty on Non-payment or Underpayment of Tax When the income tax payable with the final return has not been paid in full, a penalty in the amount of 0.03% of the amount shall be added to the amount of the tax due, for each day the amount remains unpaid. 3. Penalty Tax on Failures to Withhold Tax If withholding agent fails to withhold tax at source or fails to pay the government tax withheld within the payment period, the sum of (1) and (2) shall be imposes as penalty. (limited to 10% of unpaid tax) (1) An amount of unpaid tax that multiplies 0.03% by the number of unpaid days (2) An amount equivalent to 3% of unpaid tax 129

130 4. 지급명세서보고불성실가산세지급명세서를제출하여야할자가해당지급명세서를기한내에제출하지않았거나제출된지급명세서가불분명한경우에해당하는때에는그제출하지아니한지급금액또는불분명한지급금액의 2% 에상당하는금액을가산세로납부하여야합니다. 그러나지급명세서제출기한경과후 3월이내에제출하는경우에는 1% 에상당하는금액을가산세로합니다. 5. 증빙불비가산세정규증빙서류 ( 세금계산서, 계산서, 신용카드매출전표, 현금영수증등 ) 를받지않거나, 사실과다른증빙서류를수취한분에상당하는금액에 2% 를적용합니다. 다만신규사업자, 직전년도사업소득의수입금액이 4,800만원미만인사업자, 사업소득을연말정산한보험모집인, 방문판매원및소득금액을추계신고한자는가산세적용대상에서제외됩니다. 6. 무기장가산세사업자가장부를비치 기장하지않거나비치 기장한장부에의한소득금액이기장하여야할금액에미달한때에는다음과같이계산된금액을가산세로서부과합니다. 다만신규사업자, 직전년도사업소득의수입금액이 4,800만원미만인사업자, 사업소득을연말정산한보험모집인, 방문판매원은가산세적용대상에서제외됩니다. 무기장가산세 = 산출세액 무 ( 미달 ) 기장소득금액 / 종합소득금액 20% 7. 사업용계좌미사용가산세복식부기의무자가사업용계좌를기한내에개설 신고하지아니하였거나미사용한경우에는다음과같이계산한금액이가산세로부과됩니다. 사업용계좌미개설 미신고가산세 : 수입금액의 0.2% 와사업용계좌미사용거래금액합계액의 0.2% 중큰금액 사업용계좌미사용가산세 : 사업용계좌를사용하지아니한금액의 0.2% 130

131 4. Penalty Tax on Failures to Report Withholding Payment Records If withholding agent fails to submit a payment record within the reporting period or if the reported facts concerning payment are found to be unclear, a penalty in the amount of 2% of the payment due shall be charged. However, a penalty in the amount of 1% of payment due shall be charged, if the withholding agent submits the withholding payment record within 3 months after the due date. 5. Penalty on non-keeping of documentary evidence 2% of the amount equivalent to not receiving regular documentary evidence (tax invoice, invoice, credit card sales slip, cash receipt, etc) or accepting false documentary evidence is applied. New business starters, businesses with revenue of less than 48 million won in the immediate preceding year, insurance agents and salespersons who did the year-end tax adjustment on their income and those with estimated income are excluded from this penalty tax. 6. Penalty Tax on Failures to Maintain Adequate Books and Records If a business taxpayer fails to maintain proper books and records or under-records income amounts, such taxpayer shall be subject to penalty tax by the calculation below. New business starters, businesses with revenue of less than 48 million won in the immediate preceding year, insurance agents and salespersons who did the year-end tax adjustment on their income are excluded from this penalty tax. Penalty tax on failure to maintain adequate books and records = Calculated tax amount omitted(under-recorded)amount/gross income amount 20% 7. Penalty Tax on Failure to use Business Purpose Bank Account If taxpayers subject to double bookkeeping regime do not open, declare or use business purpose bank accounts within the due date, penalty taxes should be applied as follows. Penalty tax on failure to open/register : the bigger of 0.2% of gross revenue and 0.2% of unused amount Penalty Tax on failure to use: unused amount 0.2% 131

132 Ⅸ 장부의비치 기장과지급명세서 1. 장부의비치 기장의무사업자는당해소득금액을계산할수있도록증빙서류등을비치하고그사업에관한거래내역을기록할의무가있습니다. 그러한장부와증빙서류등은그사업에관한모든거래사실이객관적으로파악될수있도록자세하게기록및관리되어야합니다. 2. 지급명세서의제출지급명세서제출대상소득다음의소득금액또는수입금액을지급하는자는지급명세서를제출하여야합니다. 이자소득 배당소득 원천징수대상사업소득 근로소득또는퇴직소득 연금소득 기타소득 비거주자에게지급된국내원천소득 지급명세서의제출기한지급명세서는그지급일이속하는연도의다음연도 2월말일까지제출하여야합니다. 다만, 원천징수대상사업소득, 근로소득또는퇴직소득을지급하는경우에는그지급일이속하는연도의다음연도 3월 10일까지제출하여야하고, 일용근로자의근로소득은그지급일이속하는분기의마지막달의다음달말일까지제출하여야합니다. 원천징수의무자가휴업또는폐업하는경우에는휴업일또는폐업일이속하는달의다음다음달의말일까지제출하여야합니다. 132

133 Ⅸ Bookkeeping and Submitting payment records 1. Bookkeeping A taxpayer conducting a business shall maintain books and records adequate to support the computation of the amount of taxable income. Such books and records shall be of sufficient detail to allow an inspector to understand the relevant facts of all transactions conducted by the business. 2. Submitting payment records Payment records Persons who pay the following must submit payment records to the tax authorities. Interest Dividends Amount withheld from a business Wages, salaries, and retirement pay Pension Other amounts representing income to the recipient Domestic source income paid to non-residents Submitting payment records Withholding agents must submit payment records by the end of February of the year following the year in which the payments were made (for business income subject to withholding wage & salary income or retirement income by the 10th of March of the following year; for daily workers' earned income by the end of following month of the quarter year in which the income is paid; and in case of withholding agents' business suspension or closedown by the end of the third month from the month in which the date of business suspension or closedown belongs). 133

134 제 3편 비거주자의 소득세 신고 및 납부 개요 Ⅰ. 비거주자의 납세의무 Ⅱ. 비거주자의 근로소득에 대한 소득세 과세 134

135 P a rt Ⅲ Individual Income Tax System for Non-resident Ⅰ. Taxation on Non-resident Ⅱ. Taxation on Wage & Salary Income of Non-resident 135

136 Ⅰ 비거주자의납세의무 1. 개요비거주자는한국내에서발생하는원천에대하여만소득세납세의무가있습니다. 비거주자에대한소득세의과세방법은종합과세와분리과세의 2가지방법으로구분됩니다. 국내사업장이있는비거주자의국내원천소득이그국내사업장과실질적으로관련되거나그국내사업장에귀속되는소득과부동산임대소득이있는비거주자에대하여는종합과세방식으로소득세를과세합니다. 퇴직소득과양도소득이있는비거주자에대하여는거주자와동일한방법으로분류과세합니다. 국내사업장이없고부동산임대소득이없는비거주자에대하여는국내원천소득의소득별로분리과세방식 ( 원천징수 ) 으로소득세를부과합니다. 국내사업장이없고인적용역소득이있는비거주자는소득세를종합과세방식으로신고 납부할수있습니다. 비거주자의납세지는국내사업장의소재지로합니다. 한편, 국내사업장이없는비거주자의납세지는국내원천소득이발생하는장소의소재지로합니다. 2. 국내원천소득이자소득다음의소득으로서비거주자의이자소득은국내원천소득으로봅니다. 국가 지방자치단체 거주자 내국법인 외국법인의국내사업장또는비거주자의국내사업장으로부터지급받는이자 외국법인또는비거주자로부터지급받는소득으로서당해소득을지급하는외국법인또는비거주자의국내사업장과실질적으로관련하여그국내사업장의소득금액계산에있어손금또는필요경비에산입되는이자다만, 거주자또는내국법인의국외사업장을위하여그국외사업장이직접차용한차입금의이자는국내원천소득으로보지않습니다. 136

137 Ⅰ Taxation on Non-resident 1. General A non-resident is liable to pay taxes on income derived from sources within Korea. Two methods of taxation are applied: global taxation and separate taxation. Global taxation is applied to non-resident taxpayers who have a place of business in Korea and whose domestic source income is related with the place of business or those with income from real estate located in Korea. Non-residents having retirement income and capital gains are subject to separate taxation in an identical way as it applies to residents. Non-residents who do not have a place of business in Korea and do not have income from real estate located in Korea are subject to separate taxation (withholding) according to the type of Korean-source income. Non-residents who do not have a domestic place of business but have income for personal services can file and pay their income tax in the way of global taxation. A non-resident's tax address is the domestic business place. In the case of a non-resident who has no domestic business place, its tax address will be the place where such income is derived. 2. Income from Domestic Sources Interest Income The following interest income of non-residents is treated as Korean-source income interest paid by the national or local government, a resident, a domestic corporation of Korea, a foreign corporation's PE in Korea, or a non-resident's PE in Korea interest received from a foreign corporation or a non-resident, where a PE of the concerned party includes the interest paid in computing taxable income as deductible expenses related to its operation However, interest paid on funds borrowed directly by a Korean resident's permanent establishment (PE) in a foreign country or by a Korean corporation for its business outside Korea shall not be considered as domestic source income. 137

138 배당소득 내국법인또는법인으로보는단체기타국내로부터받는소득세법제17조제1항각호 (6호제외 ) 에따른배당소득 국제조세조정에관한법률제9조및동법제14조에따라배당으로처분된금액 부동산임대소득국내에있는부동산및부동산상의권리, 국내에서취득한광업권 조광권등의양도 임대기타운영으로인하여발생하는소득 ( 양도소득이과세되는것은제외 ) 선박 항공기등의임대소득거주자 내국법인또는외국법인의국내사업장이나비거주자의국내사업장에선박 항공기 등록된자동차나건설기계등을임대함으로인하여발생하는소득 사업소득비거주자가국내에서경영하는사업에서발생하는소득으로소득세법시행령제179조제2항에의한소득과조세조약에따라국내원천소득으로과세할수있는소득을포함하되, 인적용역소득은제외 인적용역소득국내에서다음의인적용역을제공함으로인하여발생하는소득 변호사 공인회계사 세무사 건축사 측량사 변리사기타이와유사한전문직업인이제공하는소득 과학기술 경영관리기타이와유사한분야에관한전문적인지식또는특별한기능을가진자가당해지식또는기능을활용하여제공하는용역 직업운동가가제공하는용역 배우, 음악가, 기타연예인이제공하는용역 138

139 Dividend income Dividend from entities treated as domestic corporations or corporations and dividend distributed from Korean sources as prescribed by Article 17 (1)* of the Income Tax Law. * Howev er, does not inclu de Article 1 7 (1 )6 Amount treated as dividends under Articles 9 and 14 of the Adjustment of International Taxes Act. Real estate income Income arising from the transfer of a lease, or any other interest from real estate located in Korea, including titles to the real estate, rights related to real estate, mining rights, or quarrying rights located in Korea, excluding income subject to capital gains tax Lease income of vessels, aircraft, etc. Income arising from the lease of vessels, aircraft, registered automobiles, heavy equipment, etc. to residents, domestic corporations, or the Korean places of business of non-residents and foreign corporations Business income Income arising from a non-resident's operation of business in Korea, if the income is domestic source income which falls under the Article 179 (2) of the Enforcement Degree of Income Tax Act (excluding personal services income). Personal service income An amount receivables as payment for furnishing in Korea of personal services such as: services provided by lawyers, certified public accountants, licensed tax accountants, certified architects, public surveyors, patent lawyers, and others in liberal professions services rendered by persons having expert knowledge or special skills in science, technology, business management, or other fields involving the utilization of such knowledge or skills services provided by professional athletes services provided by actors, musicians, or other public entertainers 139

140 근로소득과퇴직소득국내에서고용관계에의해근로제공에대한대가로지급받는급여 연금 퇴직소득 수당 상여 기타이와유사한성질의수입금액 양도소득국내에소재하는토지또는건물, 부동산에관한권리, 비상장된부동산주식등의양도로인하여발생한소득 사용료소득다음중어느하나에해당하는권리 자산또는정보를국내에서사용하거나그대가를국내에서지급하는경우의당해대가및그권리등의양도로인하여발생하는소득 학술또는예술상의저작물 ( 영화필름을포함 ) 의저작권, 특허권, 상표권, 디자인, 모형, 도면이나비밀의공식또는공정, 라디오와텔레비전방송용필름및테이프기타이와유사한자산이나권리 산업상 상업상또는과학상의지식, 경험에관한정보또는노하우 유가증권양도소득내국법인및외국법인의국내사업장이발행한주식 출자증권과기타의유가증권 ( 비상장된부동산주식등제외 ) 의양도로인하여발생하는소득증권시장에상장된외국법인이발행한주식또는출자지분의양도로인하여발생하는소득 140

141 Wage and salary income including pension or severance pay Wage/salary, pension, retirement payment, allowances, bonus, and other similar kinds that correspond to labor performed in Korea Capital gains Gains derived from the transfer of land or buildings, rights to real estate located in Korea and unlisted real estate stocks. Royalties Consideration receivable for the use of the following assets or technical information within Korea, or for the right to use such assets or technical information, and income arising from the transfer of said assets or technical information. Copyrights on academic or artistic works (including motion pictures), patent rights, trademark rights, designs, models, drawings, secret formula or processes, films and tapes for radio and television broadcasting, and any other similar assets or rights Industrial, commercial, or scientific knowledge, experience, or skill Capital Gains from securities transfer Gains arising from the transfer of investment securities or shares invested in a domestic corporation or other securities issued by a domestic corporation or the domestic business place of a foreign corporation. (Excluding non-listed real estate stocks, etc.) Gains arising from the transfer of shares or investment securities issued by a foreign listed corporation 141

142 기타소득기타소득은다음과같습니다. 국내에있는부동산및그밖의자산또는국내에서경영하는사업과관련하여받은보험금, 보상금또는손해배상금 국내에서지급하는상금, 현상금, 포상금이나그밖에이에준하는소득 국내에서발견된매장물로인한소득 국내법에따른면허 허가또는그밖에이와유사한처분에따라설정된권리와그밖에부동산외의국내자산을양도함으로써생기는소득 국내에서발행된복권, 경품권또는그밖의추첨권에당첨되어받는당첨금품과승마투표권, 승자투표권, 소싸움경기투표권, 체육진흥투표권의구매자가받는환급금, 슬롯머신등을이용하는행위에참가하여받는당첨금품 법인세법에따라기타소득으로처분된금액 불공정자본거래로인해특수관계인으로부터분여받은이익 국내의연금계좌에서연금외수령하는일정금액 상기이외에국내에서하는사업이나국내에서제공하는인적용역또는국내에있는자산과관련하여받은경제적이익으로인한소득 ( 국가또는특별한법률에따라설립된금융회사등이발행한외화표시채권의상환에따라받은금액이그외화표시채권의발행가액을초과하는경우에는그차액을포함하지아니한다 ) 또는이와유사한소득으로서대통령령으로정하는소득 142

143 Other income Other income are as follows : Insurance money, compensation money, or compensation for damages received in connection with real estate or other assets located in Korea, or those related to businesses conducted in Korea Money, goods, or other economic benefits received as a prize from contests held in Korea Income from sale of treasure found within Korea Income from the assignment of rights established by license, permission, or other similar disposition within Korea under the Korean law, or from the transfer of property located in Korea at the time of transfer, other than real estate Money or goods received as a prize in a lottery, drawing, or any other contest, the purse payable to the buyer of a winning race ticket, and money or goods received by winning at the slot machine Deemed other income prescribed in the Corporate Tax Act Gains derived from related party through unfair capital transactions. Income received in a lump sum from pension accounts due to a certain reason. (e.g. cancelation) Income other than those described above, arising from a business operated in Korea or the provision of personal services in Korea; in addition, this subparagraph includes economic benefits received in connection with assets in Korea (Note that if the amount received from the redemption of bonds issued by the government or banks established under the laws of Korea in a foreign currency exceeds the face value of such bonds in foreign currency, the balance in value shall not be included under this section.) 143

144 3. 국내사업장국내사업장의범위비거주자가국내에다음과같은고정된사업장소를가지고있는경우에는국내에사업장이있는것으로봅니다. 지점 사무소또는영업소 상점기타고정된판매장소 작업장, 공장, 창고 6개월을초과하여존속하는건축장소, 건설 조립 설치공사의현장또는이와관련된감독활동을수행하는장소 고용인을통하여용역을제공하는장소로서다음어느하나에해당하는장소 용역이계속제공되는 12개월중합계 6개월을초과하는기간동안용역이수행되는장소 용역이계속제공되는 12개월중합계 6개월을초과하지아니하는경우로서유사한종류의용역이 2년이상계속적 반복적으로수행되는장소 광산 채석장또는해저천연자원이나그밖의천연자원의탐사장소및채취장다음에해당하는장소는국내사업장에해당하지않습니다. 비거주자가단순히자산의구입만을위하여사용하는일정한장소 비거주자가판매를목적으로하지아니하는자산의저장또는보관만을위하여사용하는일정한장소 비거주자가광고 선전 정보의수집 제공및시장조사를하거나그밖에그사업의수행상예비적이며보조적인성격을가진활동을하기위하여사용하는일정한장소 비거주자가자기의자산을타인으로하여금가공만하게하기위하여사용하는일정한장소 144

145 3. Permanent Establishment Types of Permanent Establishment(PE) If a non-resident has a fixed place of business in Korea of a type described below, he or she is deemed to have a PE. A branch or any other business office A store or any other fixed sales place A workshop, factory, or warehouse A building site, a location of construction, assembly or installation work, or a place for providing supervision of such work, any of which exists for more than 6 months A place for providing service through an employee, which falls under any of the following items: A place where service is rendered for the period exceeding 6 months in total from among 12 month period during which a provision of service is continued, or A place where service of similar kind is continually and repeatedly rendered for 2 or more years, in the case of not exceeding 6 months in total from among 12 month period during which a provision of service is continued Mine, quarry or place where any submarine natural resources and other natural resources are probed or taken The PE prescribed in the preceding paragraph do not include the following: a fixed place used by a non-resident only for the purchase of assets, a fixed place used by a non-resident only for storage or custody of assets for non-business purposes, a fixed place used by a non-resident for advertisement, public relations, collection or furnishing of information, market survey, or other activities of a preparatory or auxiliary nature for a business operation, or a fixed place used by a non-resident only for the purpose of having other persons process property of the non-resident 145

146 종속대리인국내사업장을가지고있지아니한비거주자가국내에자기를위하여계약을체결할권한을가지고그권한을반복적으로행사하는자를두고사업을경영하는경우에는국내사업장을둔것으로봅니다. 또한국내사업장을가지고있지아니한비거주자가다음에해당하는자를두고사업을경영하는경우에는국내사업장을둔것으로봅니다. 비거주자의자산을상시보관하고관례적으로이를배달또는인도하는자 중개인, 일반위탁매매인기타독립적지위의대리인으로서주로특정비거주자만을위하여계약체결등사업에관한중요한부분의행위를하는자 보험사업을영위하는비거주자를위하여보험료를징수하거나국내소재피보험물에대한보험을인수하는자 146

147 Dependent agent If a non-resident having no fixed place in Korea carries on a business through a person in Korea who is authorized to conclude and regularly does conclude contracts on the non-resident's behalf, such non-resident is deemed to have a place of business in Korea. In addition, a non-resident having no fixed place in Korea who carries on a business in Korea through any of the following persons is also deemed to have a business place in Korea. A person who regularly takes custody of goods delivered to Korea and delivers them to customers upon receipt of orders A person who regularly takes orders, carries on consultations, or conducts other important activities specifically for such non-resident A person who collects insurance premiums or insures risks located in Korea on behalf of such non-resident 147

148 4. 비거주자에대한원천징수국내사업장이있는비거주자와그렇지않은비거주자의과세방법은차이가있습니다. 국내사업장이있거나부동산임대소득이있는비거주자는해당국내사업장에귀속되는소득에대하여거주자와같은방법으로소득세를신고하여야합니다. 반면, 국내사업장에귀속되지않는국내원천소득이나부동산임대소득이아닌국내원천소득을비거주자에게지급하는자는조세조약의의한경우가아니라면, 지급하는금액에서아래에열거된금액을소득세로서원천징수하여야합니다. 원천징수된세액은원천징수의무자가징수한날이속하는달의다음달 10일까지납부하여야합니다. 원천징수세율 ( 국내사업장이없는비거주자 ) 국내원천소득 세율 사업소득 2% 선박 항공기등의임대소득 2% 인적용역소득 20% 유가증권양도소득 이자 배당 사용료 기타소득 10% 또는 20% * 유가증권의취득가액과양도비용이확인되는경우지급금의 10% 와수입금액에서취득가액과양도비용을공제한금액의 20% 중적은금액 20% * 채권이자의경우 14% 근로소득 퇴직소득간이세액표활용 ( 거주자동일 ) 상기의세율에의한원천징수세액에 10% 의지방소득세가부가됩니다. 대한민국과조세조약이체결된국가에거주하는실질귀속자는상기의세율이아닌제한세율을적용받거나원천세를면제받을수있습니다. 이경우조세조약상제한세율을적용받고자하는실질귀속자는해당소득을지급받기전까지원천징수의무자또는국외투자기구에게 국내원천소득제한세율적용신청서 를제출하여야하고, 면제받는경우에는원천징수의무자에게 비과세 면제신청서 를제출하여야합니다. 148

149 4. Tax Withholding on Non-resident In terms of taxation method, there is difference between non-resident with domestic business place and non-resident without domestic business place. A non-resident who has a domestic business place (or real estate income) is subject to income tax and is required to file his/her tax return on all of his/her income related with the domestic business place in the same manner as in the case of resident. On the other hand, unless otherwise provided in an applicable tax treaty, persons paying income from domestic sources to non-residents (excluding non-residents having real estate income), not attributable to a domestic business place, shall withhold as income tax at source of the income the applicable amount enumerated below. The tax withheld must be paid to the government by the 10th day of the following month. Withholding Tax Rates (Non-resident without Domestic Business Place) Korean-Source Income Withholding Tax Rates Gross Revenue from Business 2% Rental Income from vessels, planes, etc. Compensation for Personal Services Capital Gains from Securities Transfer Dividends, Interest, Royalties, and Other Income Wage & Salary, Retirement Income 2% 20% 10% or 20% of sales price * When acq uisition cost and transfer cost of the secu rities are v erifiable, the lesser betw een 1 0 % of disbursement and 2 0 % of the remains after deducting acq uisition cost and transfer cost from rev enue 20% * 14% for bond yield Refer to the simplified tax table (Identical with that of the residents) In addition to the withholding tax rates given above, local income tax of 10% is assessed on these withholding taxes. Beneficiary owners residing in the countries where tax treaties have been signed with Korea are applied by the reduced tax rate instead of the tax rate above or exempted from withholding tax. In this case, beneficiary owners willing to be applied by the reduced tax rate under a tax treaty should file "Application for entitlement to reduced tax rate on domestic source income" to withholding agents or foreign investment institutions. If they are exempted from withholding tax, they should submit "Application for tax-exemption on non-resident's Korean source income provided under the Korea tax treaty" to withholding agents. 149

150 Ⅱ 비거주자의근로소득에대한소득세과세 종합과세되는비거주자의소득또는분리과세되는비거주자의근로소득에대한소득세의과세표준과세액의계산에관하여는거주자에게적용되는규정을준용합니다. 다만, 기본공제과추가공제는본인에게만공제가가능하며 ( 부양가족에대한공제적용안됨 ) 특별공제는적용하지않습니다. 1. 근로소득만있는비거주자근로소득이란근로의제공으로인하여받는봉급 급료 보수 세비 임금 상여 수당등을의미합니다. 근로소득만있는비거주자의경우에는거주자와같은방법으로과세합니다. 즉, 근로자에게매월급여를지급하는자 ( 원천징수의무자 ) 가간이세액표에의한금액을매월원천징수하고동원천징수세액을최종확정된소득세에서기납부세액으로차감하는방법으로소득세를과세하는것입니다. 고용주는다음연도 2월에당해연도에종업원들이부담하여야할연간소득세액을계산하여 1년동안원천징수한세액을차감하여정산하는데이를연말정산이라고합니다. 2. 소득세법제127조제1항제4호각목에따른근로소득만있는비거주자소득세법제127조제1항제4호각목에따른근로소득의범위 외국기관또는우리나라에주둔하는국제연합군 ( 미군제외 ) 으로부터받는급여 국외에있는비거주자또는외국법인으로부터받는급여단, 비거주자또는외국법인의국내사업장의국내원천소득금액을계산함에있어필요경비또는손금으로계상되는것을제외함 150

151 Ⅱ Taxation on Wage & Salary Income of Non-resident The provisions that apply to residents apply in an identical manner to non residents in terms of the calculation of the income tax base and income tax amount to be paid with regards to their global income or wage and salary income (which is subject to separate taxation). However, basic income deduction and additional deduction are granted only to a non-resident taxpayer himself/herself (not to his/her dependents). Special deduction is not allowed for non-residents. 1. Non-residents with Wage & Salary Income Only Wage & Salary Income means salary, remuneration, annual allowance, allowance, bonus and any other allowances of a similar nature received in return for services as mentioned before. Taxation methods applied for non-residents who have wage & salary Income only are same as in the case of a resident. That is to say, a person(employer whose role is a withholding tax agent) who pays monthly wage income to his/her employees shall withhold a tax amount monthly based on the Simplified Tax Table issued by the National Tax Service, the total of which amount is regarded as a credit taken off from their ultimate tax responsibilities. When an employer pays the wage & salary of Feb. next year, he/she shall calculate the gross tax liabilities of his/her employees on behalf of them, from which the withheld amount shall be deducted to bring forth the final tax amount to be paid. This is called the "Year-end Tax Settlement". 2. Non-residents with Wage & Salary Income Only as Prescribed in the Art of the Income Tax Act Scope of wage/salary income prescribed in the Art of the Income Tax Act This income means Wage and salary receivable from a foreign agency or UN. Forces in Korea (excluding US. Armed Forces) Wage and salary receivable from a foreigner or a foreign corporation outside Korea, excluding those claimed as a deductible expense for a domestic business place of a foreigner or foreign corporation 151

152 외국법인이부여한주식매수선택권의실행으로발생한소득도이소득의범주에포함됩니다. 그러므로주식매수선택권의행사로 2015년도중에발생한소득이있다면동소득에대하여도소득세를신고하여야합니다. 발생소득 = 옵션실행주식수 ( 시장가격-행사가격 ) 외국인연말정산에관한자세한사항은국세청영문홈페이지의 'Easy Guide for Foreigner's year-end Tax Settlement' 를참고하여주시기바랍니다. 납세조합에가입한자소득세법제127조제1항제4호각목에따른근로소득이있는자는납세조합을조직하거나납세조합에가입하여자신의소득세를정산할수있습니다. 이러한경우, 납세조합은조합원의근로소득에대하여매달소득세를원천징수하고해당월의다음달 10일까지과세관청에납부합니다. 일반적인근로소득과마찬가지로소득세법제127조제1항제4호각목에따른근로소득도연말정산대상이되며납세조합에가입하여연말정산시납세조합공제를적용할수있습니다. 납세조합에가입하지않은자이러한경우에는비거주자스스로본인의당해연도종합소득세를거주자와같이다음연도 5월 1일부터 5월 31일까지과세당국에신고 납부하여야합니다. 3. 1과 2의근로소득이모두있는비거주자우선, 일반적인근로소득은동소득을지급하는고용주가원천징수의무자로서동소득에대한소득세를매월원천징수하고연말정산함으로써소득세를신고 납부합니다. 소득세법제127조제1항제4호각목에따른근로소득이있는자가납세조합에가입한경우에는납세조합이원천징수의무자로서의역할을하고연말정산을수행합니다. 152

153 Income derived from exercising stock options received from a foreign corporation is also included the income category above. Therefore, if such income is generated in 2014, it shall be subject to income tax filing. Income generated = No. of stock options exercised (Market price - option price) Please refer to Easy Guide for Foreigner's year-end Tax Settlement in our English website for further information on year-end tax settlement. Non-resident who joined a taxpayer association A non-resident who has wage & salary Income listed in the Art of the Income Tax Act may organize or join a taxpayer association and make his/her tax liability settled. In this case, the association withholds income tax amount monthly on the Wage & Salary Income of its association members and pays the amount to the tax authority concerned by the 10th of next month. Like wage & salary Income in general, wage & salary Income listed in the Art of the Income Tax Act is subject to the Year-end Tax Settlement and Taxpayer Association Tax Deduction. Non-resident who has not joined Taxpayer Association In this case, the non-resident shall file his/her return(self-assessment) and pay the calculated tax amount to the tax authority concerned, pursuant to the provisions of tax act as applied to resident taxpayer from the 1st of May through 31 May of the next year. 3. Non-residents Who Have Wage and Salary Income Described Both in 1 and 2 In general, an employer who pays wage & salary Income shall conduct monthly tax withholding (as a withholding agent) and year-end tax settlement on behalf of his/her employees. In the case when wage & salary listed in Art of the Income Tax Act is paid to an employee and if the employee has joined a taxpayer association, the association shall take the role of the withholding tax agent and conduct year-end tax settlement. 153

154 두가지유형의근로소득이모두있는비거주자는원칙적으로과세당국에본인의종합소득세확정신고를하여야합니다. 다만, 납세조합에가입한근로자가두가지유형의근로소득을모두합산하여연말정산을한경우에는확정신고를하지않아도됩니다. 4. 비거주자의근로소득에대한소득세과세흐름도 국내 외지급분근로소득모두있는자 근로소득 ( 국내지급분 ) 매월간이세액표원천징수 연말정산 소득세확정신고 비거주자 근로소득 ( 국외지급분 ) 납세조합가입자 납세조합비가입자 154

155 A non-resident who has wage & salary Income described both in 1 and 2, in principle, shall file his/her tax return and pay the relevant tax amount to the government. Where, however, the year-end tax settlement is carried out on the sum of both income (only if an employee has joined taxpayer association), the employee does not need to file his/her individual income tax return by himself/herself. 4. Taxation on Wage & Salary Income of Non-resident Person who has wage & salary Income paid in/outside Korea Wage & Salary Income paid in Korea Monthly Tax withholding by Simplified Tax Table Year-end Tax Settlement Final Return Filing Nonresident Wage & Salary Income paid outside Korea Taxpayer Association Taxpayer Association 155

156 제 4편 계산사례 및 주요문답사례 Ⅰ. 계산사례 Ⅱ. 주요문답사례

157 P a rt Ⅳ Practice & FAQ Ⅰ. Practice in Calculating Ⅱ. Frequently Asked Question

158 Ⅰ 계산사례 1. 강사 ( 근로소득과기타소득이있는자 ) 의소득세신고사례신고관련자료 1 : 기본사항 Chris씨는 2015년에외국어학원에서근무하여근로소득을지급받았으며국세출판사에서원고료를지급받았음 1 본인 (43세) 2 배우자 (41세) : 소득없음 3 아들 (13세) : 학생 신고관련자료 2 : 근로소득에대한연말정산관련자료 (1) 근로소득및근로소득공제내용 1 당해연도총급여액 : 60,000,000원 ( 비과세근로소득은포함하지않음 ) 2 근로소득공제 : 12,750,000원 3 근로소득금액 : 47,250,000원 (60,000,000원 12,750,000원 ) (2) 소득공제내용 (4,500,000원) 1 기본공제 : 3인 1,500,000원 (3) 세액공제내용 (1,175,000원) 1 근로소득세액공제 : 660,000원 2 자녀세액공제 : 150,000원 3 특별세액공제 : 교육비 450,000원, 기부금 75,000원 (4) 기납부원천징수세액 : 4,425,000원 신고관련자료 3 : 지급받은원고료 ( 기타소득 ) 1 수수료수입 : 40,000,000원 2 필요경비 (80%) 32,000,000원 3 기타소득금액 : 8,000,000원 ( 수수료 40,000,000원 필요경비 32,000,000원 ) 4 기납부원천징수세액 : 1,600,000원 ( 기타소득금액 8,000,000원 원천징수세율 20%) if) Chris 씨가근로소득만있고연말정산을통해서소득세를정산하였다면, 그는종합소득세확정신고를할필요가없습니다. 그러나근로소득이외에기타소득이있는경우이므로근로소득과기타소득을합산하여종합소득세를확정신고할의무가있습니다. 158

159 Ⅰ Practice In Calculating 1. Example : Lecturer (Wage & Salary Income + Other Income) Information 1 : Basic Information Chris works for a foreign language institute and, in 2014, earned Wage & Salary income in addition to manuscript fee income from Kookse Publishing Company. 1 Taxpayer(Aged 43) 2 Spouse(Aged 41): No income 3 Son(Aged 13): Student Information 2 : Year-end Tax Settlement of Wage & Salary Income (1) Wage & Salary Income 1 Gross Wage & Salary Income 60,000,000 won (excluding non-taxable income) 2 Deduction for Wage & Salary Income 12,750,000 won 3 Adjusted Wage & salary Income 47,250,000 won (60,000,000 won 12,750,000 won) (2) Total Income Deductions (4,500,000 won) 1 Basic Deduction : 3 persons 1,500,000 won (3) Tax credit (1,175,000 won) 1 Tax Credit for Wage & salary Income : 500,000 won 2 Child Tax Credit : 150,000 won 3 Special Tax Credit : 450,000 won for educational expense, 75,000 won for donation (4) Withholding Tax : 4,425,000 won Information 3 : Manuscript fee income (Other income) 1 Fee : 40,000,000 won 2 Necessary expenses(80%) 32,000,000 won 3 Other Income : 8,000,000 won (Fee 40,000,000 won - Necessary expenses 32,000,000 won) 4 Withholding tax : 1,600,000 won (Other Income 8,000,000 won withholding tax rate 20%) if) If Chris only has Wage & salary Income adjusted at the year-end, he is not subject to final tax return. However, since he has Other Income along with it, he should file tax return adding the Other Income to the Wage & Salary Income. 159

160 Chris씨의종합소득세신고서작성순서 신고서 3쪽의 ❶ 기본사항 을기재합니다. 신고서 11쪽의 ❽ 근로소득 연금소득 기타소득명세서 에근로소득과 기타소득관련사항을기재합니다. 신고서 13쪽의 ❾ 종합소득금액및결손금 이월결손금공제명세서 를작성합니다. 신고서 17쪽의 -1 소득공제종합한도계산부표 를작성합니다. 신고서 15쪽의 소득공제명세서 를작성합니다. 신고서 19쪽의 세액공제명세서 를작성합니다. 신고서 21쪽의 기납부세액명세서 를작성합니다. 신고서 3쪽의 ❹ 세액의계산 을작성합니다. 소득세납부서를작성합니다. ( 소득세 & 지방소득세 ) 신고서각항목별작성방법 Chris씨는다음과같이신고서각항목을작성하여야합니다. ❶ 기본사항 ( 신고서별지제40호서식 (1) 3페이지 ) 1 성명 2 외국인등록번호 3 주소 거소 4 자택전화번호 5 사업장전화번호 6 휴대폰번호 7 전자우편주소 8 신고유형 : " 비사업자 " 에 표를합니다. 9 기장의무 : " 비사업자 " 에 표를합니다. 신고구분 : " 정기신고 " 에 표를합니다. ❽ 근로소득 연금소득 기타소득명세서 ( 신고서별지제40호서식 (1) 11페이지 ) 근로소득명세서작성 1 소득구분코드 : 51( 소득세법제127조에따른원천징수대상근로소득 ) 2 일련번호 : 1 3 상호 : 소득을지급하는자의상호 4 사업자등록번호 ( 주민등록번호 ) : 소득을지급하는자의사업자등록번호 ( 또는주민등록번호 ) 를기재합니다. ( 원천징수영수증참조 ) 5 총수입금액 : 60,000,000원 ( 원천징수영수증참조 ) 6 필요경비 : 12,750,000원 ( 원천징수영수증의근로소득공제란참조 ) 7 소득금액 : 47,250,000원 (5 6) 8 소득세 : 4,425,000원 ( 원천징수영수증의결정세액란참조 ) 160

161 Procedure of filling out Chris's Return Fill out Basic Information in ❶ of Form 40-1 Fill out the Details of Wage & salary Income and Other Income in ❽ of Form 40-1 Fill out the Details of Global Income in ❾ of Form 40-1 Fill out the Details of Global Limit of Income Deduction in -1 of Form 40-1 Fill out the Details of Income Deductions in of Form 40-1 Fill out the Details of Tax Credit in of Form 40-1 Fill out the Details of Tax Prepaid in of Form 40-1 Fill out the Computation of Income Tax in ❹ of Form 40-1 Fill out Tax Payment Slip (Income Tax & Inhabitant Tax) Instruction Filling out the each items Chris shall fill out each line as follows : ❶ Basic Information (see page 3 of Form 40(1)) 1 Name 2 Alien Reg. No. 3 Address 4 Home phone No. 5 Business phone No. 6 Mobile Phone No. 7 address 8 Type of Return : Check " " in " Non-business". 9 Classification by Scale : Check " " in " Non-business". Return Classification : Check " " in " Regular". ❽ Details of Wage & salary Income and Other Income (see page 11 of Form 40(1)) Wage & salary Income 1 Income Classification Code : 51 (Wage/salary income subject to withholding according to the Art. 127 of the Income Tax Act) 2 Serial No. : 1 3 Company Name 4 Tax Reg. No. (Alien Reg. No.) : Fill out the Company Name & Tax Reg. No. (or Alien Reg. No.) of Sources (see the receipts of tax withheld). 5 Gross Receipt : 60,000,000 won (see the receipts of tax withheld) 6 Necessary Expenses : 12,750,000 won(see the wage & salary Deduction on the receipts of tax withheld) 7 Taxable Income : 47,250,000 won (5-6) 8 Income Tax : 4,425,000 won (see the Tax Determined on the receipts of tax withheld) 161

162 기타소득명세서작성 1 소득구분코드 : 60( 기타소득 ) 2 일련번호 : 1 3 상호, 4 사업자등록번호 ( 주민등록번호 ) : 소득을지급하는자의상호와사업자등록번호 ( 또는주민등록번호 ) 를기재합니다. ( 원천징수영수증참조 ) 5 총수입금액 : 40,000,000원 ( 원천징수영수증참조 ) 6 필요경비 : 32,000,000원 ( 기타소득의필요경비 ) 7 소득금액 : 8,000,000원 (5 6) 8 소득세 : 1,600,000원 ( 원천징수영수증의결정세액란참조 ) ❾ 종합소득금액및결손금 이월결손금공제명세서 ( 신고서별지제40호서식 (1) 13페이지 ) 1 소득별소득금액 : 신고서 11페이지의 근로소득 연금소득 기타소득명세서 에서 7 소득금액 의각소득별금액을기재합니다. 근로소득금액 : 47,250,000원 기타소득금액 : 8,000,000원동명세서를작성할때 2~4항은적용되지않으므로적지않습니다. 그러므로 5란에적어야하는금액은 1의금액과같은금액이됩니다. -1 소득공제종합한도계산부표 ( 신고서별지제40호서식 (1) 17페이지 ) 소득공제중특별공제에대한공제한도를계산합니다. 소득공제종합한도초과액 : 0원 소득공제명세서 ( 신고서별지제40호서식 (1) 15페이지 ) 근로소득원천징수영수증에나와있는금액 ( 종합소득공제 ) 을적습니다. 1 기본공제본인 : 1,500,000원 2 기본공제배우자 : 1,500,000원 3 기본공제부양가족 (1명) : 1,500,000원 10 인적공제계 : 4,500,000원 162

163 Other Income 1 Income Classification Code : 60 (Other income) 2 Serial No. : 1 3 Company Name 4 Tax Reg. No. (Alien Reg. No.) : Fill out the Company Name & Tax Reg. No. (or Alien Reg. No.) of Sources(see the receipts of tax withheld). 5 Gross Receipt : 40,000,000 won(see the receipts of tax withheld) 6 Necessary Expenses : 32,000,000 won(necessary Expenses of Fee(Other Income)) 7 Taxable Income : 8,000,000 won(5-6) 8 Income Tax : 1,600,000 won(see the Withholding Tax on the receipts of tax withheld) ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction (see page 13 of Form 40 (1)) 1 Amount of Income by Income Classification : Fill it with figures shown in the line 7(the sum of taxable income) of the block ❽ (page 11). Wage & Salary Income : 46,500,000 won Other Income : 8,000,000 won You do not have to fill out 2~4 which are not applicable. Therefore the amount of 5 is same as the amount of 1-1 Details of Global Limit of Income Deduction (see page 17 of Form 40 (1)) Calculate deduction limit for income deduction of special deduction The amount exceeding Global Limit of Income Deduction : 0 won Details of Exemption and Deductions (see page 15 of Form 40 (1)) Write down the deduction amounts listed in the Receipt for Wage & Salary Income Tax Withholding 1 Basic deduction for the filer himself/herself : 1,500,000 won 2 Basic deduction for the filer's spouse : 1,500,000 won 3 Basic deduction for dependent family members : 1,500,000 won per capita 10 Sum of basic deduction : 4,500,000 won 163

164 소득공제합계 : 4,500,0000원 소득공제종합한도초과액 : 0원 세액공제명세서 ( 신고서별지제40호서식 (1) 19페이지 ) 1 해당법조문 - 근로소득세액공제 660,000원 - 자녀세액공제 150,000원 - 교육비세액공제 450,000원 - 기부금세액공제 75,000원 6 세액공제합계 : 1,175,000원 기납부세액명세서 ( 신고서별지제40호서식 (1) 21페이지 ) 8, 10 : 신고서 11페이지 근로소득 연금소득 기타소득명세서 의 8란의합계액을적습니다. 164

165 Sum of income deduction : 4,500,0000 won The amount exceeding Global Limit of Income Deduction : 0 won Details of Tax Credits (see page 19 of Form 40 (1)) 1 Article (title) of the Related Tax Law - Wage & salary Income Credit : 500,000 won - Child tax credit : 150,000 won - Eucational expense Credit : 450,000 won - Donation credit : 75,000 won 6 Total tax credit : 1,175,000 won Details of Tax Prepaid (see page 19 of Form 40 (1)) 8, 10: Enter the withheld tax amount with 8 on the "Details of Wage & Salary Income and Other Income". 165

166 관리번호 - ( 2015 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세과세표준확정신고및납부계산서 (31쪽중제3 쪽 ) 거주구분 거주자1 / 비거주자2 내ㆍ외국인 내국인1 / 외국인9 외국인단일세율 여 1 / 부 2 거주지국 거주지국코드 ❶ 기본사항 1 성 명 Chris 2 주민등록번호 주 소 서울시강남구테헤란로 주소지전화번호 (02) 사업장전화번호 6 휴대전화 전자우편주소 ilovechris11@gmail.com 8 신고유형 자기조정 외부조정 성실신고확인 간편장부 추계-기준율 추계-단순율 비사업자 9 기장의무 복식부기의무자 간편장부대상자 비사업자 10 신고구분 정기신고 수정신고 경정청구 기한후신고 추가신고 ( 인정상여 ) ❷ 환급금계좌신고 (2천만원미만인경우 ) 11 금융기관 / 체신관서명 국민은행 12 계좌번호 ❸ 세무대리인 13 성명 14 사업자등록번호 전화번호 대리구분 기장 조정 신고 확인 관리번호 - 조정반번호 - ❹ 세액의계산구 분 종합소득세 지방소득세 농어촌특별세 종 합 소 득 금 액 55,250,000 소득공제 4,500,000 과 세 표 준 ( - ) 50,750,000 50,750,000 세 율 24% 2.4% 산 출 세 액 6,960, ,000 세 액 감 면 세액공제 1,175, ,500 결정세액 ( - - ) 5,785, ,500 가산세 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 합계 ( + + ) 5,785, ,500 기납부세액 6,025, ,500 납부 ( 환급 ) 할총세액 ( - ) 240,000 24,000 차감 납부특례세액가산 분납할세액 2개월내 신고기한이내납부할세액 ( ) 240,000 24,000 신고인은 소득세법 제70조, 농어촌특별세법 제7조, 지방세법 제95조및 국세기본법 제45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 위내용중과세표준또는납부세액을신고하여야할금액보다적게신고하거나환급세액을신고하여야할금액보다많이신고한경우에는국세기본법제47조의3에따른가산세부과등의대상이됨을알고있습니다. 년월일신고인 ( 서명또는인 ) 세무대리인은조세전문자격자로서위신고서를성실하고공정하게작성하였음을확인합니다. 무기장ㆍ부실기장및소득세법에따른성실신고에관하여불성실하거나허위로확인접수 ( 영수 ) 일된경우에는세무사법제17조에따른징계처분등의대상이됨을알고있습니다. 세무대리인 ( 서명또는인 ) 세무서장귀하첨부서류 ( 각 1부 ) 전산입력필 ( 인 ) 166

167 Ref. No. - (For the year of 2015)Final Return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local Income Tax to be paid (Page 3 of 33 Pages) Residency Resident 1 / Non-resident 2 Nationality Citizen 1/ Foreigner 9 Flat tax rate for Foreign Employee Yes 1 / No 2 State of Residency State Code ❶ Basic Information 1 Name Chris 2 Alien Reg. No Address 114 Teheranno Gangnam-gu, Seoul 4 Home Phone No. 02) Business Phone No. 6 Mobile Phone No Address ilovechris11@gmail.com 8 Type of Return Self-adjustment External adjustment Confirmation of compliant return Simplified bookkeeping Estimate - Standard rate Estimate - Simplified rate Non-business 9 Type of bookkeeping Double entry bookkeeping Simplified bookkeeping Non-business 10 Return Classification ❷ Bank Account for Tax Refund (less than 20 million won) ❸ Tax attorn ey Regular A mended declaration Claim for correction Return after due date Additional return (recognizing bonus) 11 Name of Bank / Post Office Kookmin bank 12 Account No. 13 Name 14 Tax Reg. No Phone No. Type of Assignment Bookkeeping and return Adjustment for taxable income Preparing return Confirmation Ref. No. ❹ Computation of Income Tax Classification Global Income Tax Local Income Tax Amount of Global Income 55,250,000 Total Income Allowances 4,500,000 - Designated No. Tax Base ( - ) 50,750,000 50,750,000 Tax Rate 24% 2.4% Tax Calculated 6,960, ,000 Total Tax Exemption Total Tax Credit 1,175, ,500 Tax Determined ( - - ) 5,785, ,500 Penalty Taxes Recapture(Refunded tax amount for Special Tax for Rural Development) Total ( + + ) 5,785, ,500 Tax Prepaid 6,025, ,500 Tax Refundable/Tax Due ( - ) 240,000 24,000 tax amount for special case on tax payment subtract add Tax Payable in Installments within 2 months Tax Payable within due date ( ) 240,000 24, Special Tax for Rural Development I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Art. 70 of the Income Tax Act, Art. 7 of the Special Tax for Rural Development Act, Art. 93 of the Local Tax Law and Art of the Framework Act on National Taxes. I am aware that under-reporting tax base or tax payable or over-reporting tax refundable is subject to imposition of penalty tax, etc. in accordance with Article 47-3 of the Framework Act on National Taxes. Taxpayer Name... (Signature / Seal) I, as a licensee of tax professional, filled out above tax return fairly and honestly. I am aware that in accordance with Article 17 of the Certified Tax Accountant Act, disciplinary action will be taken for non-bookkeeping, false bookkeeping, and failure to file a tax return conscientiously pursuant to the Income Tax Act. Tax Attorney (Signature / Seal) To Head of District Tax Office Computerized Entry Attachments (refer to instructions of page 1): Required Date of Receipt (Seal) 167

168 (33 쪽중제 11 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서 1 소득구분코드 2 일련번호 소득의지급자 ( 부여자의국내사업장 ) 3 상호 ( 성명 ) 4 사업자등록번호 ( 주민등록번호 ) 5 총수입금액 ( 총급여액ㆍ총연금액 ) 6 필요경비 ( 근로소득공제ㆍ연금소득공제 ) 7 소득금액 (5-6) 원천징수또는납세조합징수세액 8 소득세 9 농어촌특별세 Jongno Co Kookje Publishing Co ,000,000 12,750,000 47,250,000 4,425,000 40,000,000 32,000,000 8,000,000 1,600,

169 ❽ Details of Wage & Salary Income, Pension Income and Other Income (Page 11 of 33 Pages) 1 Income Classification Code 2 Serial No. Payer (Domestic working place) 3 Company Name (Name) 4 Tax Reg. No. (Resident Reg. No.) 5 Gross Receipt (Total amount of wage&salary and pension) 6 Necessary Expenses (Income deduction of wage&salary and pension) 7 Taxable Income (5-6) Tax withheld or tax collected by taxpayer association 8 Income Tax 9 Special Tax for Rural Development 51 1 Jongno Co ,000,000 12,750,000 47,250,000 4,425, Kookje Publishing Co ,000,000 32,000,000 8,000,000 1,600, mm 297 mm ( 백상지 80g/ m2 ) 169

170 (33 쪽중제 13 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 구 분 1 소득별소득금액 2 부동산임대업 ( 주택임대업제외 ) 외의사업소득결손금공제금액 이월결손금공제금액 3 부동산임대업 ( 주택임대업제외 ) 외의사업소득이월결손금공제금액 4 부동산임대업 ( 주택임대업제외 ) 의사업소득이월결손금공제금액 5 결손금ㆍ이월결손금공제후소득금액 이자소득금액배당소득금액출자공동사업자의배당소득금액부동산임대업 ( 주택임대업제외 ) 의사업소득금액 부동산임대업 ( 주택임대업제외 ) 외의사업소득금액 근로소득금액 47,250,000 47,250,000 연금소득금액 기타소득금액 8,000,000 8,000,000 합계 ( 종합소득금액 ) 55,250,000 55,250,000 이월결손금명세서 구분 이월결손금발생명세 1 발생과세기간 2 발생금액 3 전기까지공제액 4 당기공제액 당기공제액 5 소급공제액 6 그밖의공제액 7 잔액 부 동 산 임대업 ( 주택 임 대 업 제 외 ) 의 사 업 소 득 부 동 산 임 대 업 ( 주택임대업 제외 ) 외의 사 업 소 득 210 mm 297 mm ( 백상지 80g/ m2 ) 170

171 ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction Classification Interest Income Dividend Income Dividend Income paid to a co-investor Real Estate Rental Business Income(excluding housing rental service) Other Business Income 1 Amount of Income by Income Classification 2 Deficit Deduction for Other Business Income excluding real estate leasing business (excluding housing rental service) Deficit Carried Over Deduction Amount 3 Deficit Carried Over Deduction for Other Business Income 4 Deficit Carried Over Deduction for Real Estate Rental Business Incomes excluding housing rental service (Page 13 of 33 Pages) 5 Income after Deficit / Deficit Carried Over Wage & Salary Income 47,250,000 47,250,000 Pension Income Other Income 8,000,000 8,000,000 Total Global Income 55,250,000 55,250,000 Statement of Deficit Carried Over Classification Deficit carried over 1 Taxation Period Accrued 2 Amount Accrued 3 Amount Deducted by Pre-taxation Period 4 Current Deduction Current Deduction 5 Retroactive Deduction 6 Other Deduction 7 Balance Real Estate Rental Business Income (excluding housing rental service) Other Business Income 210 mm 297 mm ( 백상지 80g/ m2 ) 171

172 (33 쪽중제 17 쪽 ) -1 소득공제종합한도계산부표 소득세법 상특별공제 구분금액대상 1 주택자금 근로자 조세특례제한법 상소득공제 구분금액대상 2 중소기업창업투자조합출자등 거주자 3 소기업ㆍ소상공인공제부금 거주자 4 주택마련저축 ( 청약저축, 주택청약종합저축 ) 근로자 5 우리사주조합출자 ( 출연금 ) 근로자 6 장기집합투자증권저축 근로자 7 신용카드등사용금액 근로자 8 종합한도적용소득공제액합계 (1~7) 9 소득공제종합한도초과액 ( 종합한도적용소득공제액 - 2,500 만원 ) 0 172

173 (Page 17 of 33 Pages) -1 Details of Global Limit of Income Deduction Special Deductions under the Income Tax Act Classification Amount Target 1 housing funds worker Exemptions and Deductions under the Restriction of Special Taxation Act Classification Amount Target 2 Investment in Small and Medium Enterprise Establishment Investment Association 3 Mutual aid fund for small enterprises and small enterprisers 4 House-purchasing savings (subscription deposit, housing subscription synthetic deposit) 5 Investment(contribution) in Employee Stockholders Association resident resident worker worker 6 long-term collective investment security savings worker 7 Amount used by credit card, etc. worker 8 Total income deduction applicable to global limit (1~7) 9 Excessive amount of income deduction applicable to global limit (income deduction applicable to global limit - 25 million won) 0 173

174 소득공제명세서 (33 쪽중제 15 쪽 ) 기본공제 소득세법상소득공제 구 분 금 액 구 분 금 액 1 본인 1,500,000 2 배우자 1,500,000 연보험료공제 9 국민연금금 10 공무원ㆍ군인ㆍ사립학교교직원ㆍ별정우체국연금 인적공제 11 주택담보노후연금 3 부양가족 ( 명 ) 1,500,000 이자비용공제 4 경로우대자 ( 명 ) 12 보험료공제 5 장애인 ( 명 ) 13 주택자금공제추가특 6부녀자 14 기부금 ( 이월분 ) 공제공제별근로소득이있는자 7 한부모가족 (12~14) 공 15 특별제공제근로소득이없는자 8 인적공제계 (1~7의합계 ) 4,500,000 합계 (14) 16 인적공제대상자명세 관계성명내외국인 주민등록번호 ( 외국인등록번호등 ) 관계성명내외국인 주민등록번호 ( 외국인등록번호등 ) 관계코드 : 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀 입양자 =4, 직계비속중자녀 입양자외 ( 직계비속과그배우자가모두장애인인경우그배우자포함 )=5, 형제자매 =6, 수급자 =7, 위탁아동 =8( 관계코드 4~6은소득자와배우자의각각의관계를포함합니다.) 조세특례제한법 상소득공제 17 조세특례제한법 조문 ( 제목 ) 18 코드 19 금액 20 사업자등록번호 조세특례제한법 상소득공제합계 소득공제합계 (8~11+ + ) 4,500,000 소득공제종합한도초과액 174

175 Details of Exemptions and Deductions Exemptions and Deductions under the Income Tax Law (Page 15 of 33Pages) Classification Amount Classification Amount Basic 1 Taxpayer Him/Herself 1,500,000 2 Spouse 1,500,000 Pension Premium Deduction 9 National Pension public official/military/special post office/korea Teacher's pension 3 Dependants( ) 1,500,000 Deduction for Reverse Mortgage Interest Personal Deduction Additional 4 senior citizen( ) 5 Disabled Person( ) 6 Female Worker 7 Single-parent family 8 Total of Personal Deduction (Sum of 1~7) 4,500,000 Special Deduction insurance premium Housing Fund Allowances Deduction for Donations(carried over) Individual having wage or salary( ~ ) total special Individual not having wage or tax credit salary( ) List of Eligible Dependants for Deduction Relation -ship Code Name Citizen/ Foreigner Resident (Alien) Reg. No. Relation -ship Code Name Citizen/ Foreigner Resident (Alien) Reg. No Relationship Code: Yourself=0, Linear ascendant of yourself=1, Linear ascendant of spouse=2, Spouse=3, Children or the adopted=4, Other linear descendants (if the linear descendant and his/her spouse are both disabled, the spouse is also included)=5, Brother and sister=6, Taxpayers subject to the Basic Livelihood Security System=7 Foster child=8(relationship code 4~6 includes relationship of the taxpayer himself/herself and that of his/her spouse) Exemptions and Deductions under the Restriction of Special Taxation Act Article of the Restriction of Special Taxation Act Code Amount Tax Reg. No. Sum of Exemptions and Deductions under the Restriction of Special Taxation Act Sum of Exemptions and Deductions (8 ~ + + ) 4,500,000 Excess of Global Limit of Income Deduction 210 mm 297 mm ( 백상지 80g/ m2 ) 175

176 세액감면명세서 1 제목 ( 법조문 ) 2 코드 3 세액감면 4 사업자등록번호 (33 쪽중제 19 쪽 ) 세액공제명세서 5 세액감면합계 1 소득세법 상세액공제 2 코드 공제대상금액 ( ᄀ ) 적용률 ( ᄂ ) 3 세액공제 ( ᄀ ᄂ ) 4 사업자등록번호 배 당 세 액 공 제 기 장 세 액 공 제 외 국 납 부 세 액 공 제 재 해 손 실 세 액 공 제 근 로 소 득 세 액 공 제 500,000 자녀세액공제 ( 자녀 1 명 ) 150,000 연금계좌세액공제 특별세액공제 과학기술인공제 퇴 직 연 금 연 금 저 축 12% 보장성보험료 12% 의료비 15% 교육비 3,000,000 15% 450,000 기부금 법정기부금 500,000 지정기부금 표준세액공제 납세조합세액공제 5 조세특례제한법 상세액공제제목 ( 법조문 ) 정치자금기부금 10 만원이하 10 만원초과 15% (25%) 75,000 6 세액공제합계 (1 소득세법 +2 조세특례제한법 ) 1,175,000 준비금명세서 1 조세특례제한법 제목 ( 조문 ) 2 코드 준비금손금산입액준비금환입액 7 사업자 3 연도 4 금액 5 당기 6 환입액환입액누계등록번호 176

177 (Page 19 of 33 Pages) Details of Tax Exemptions 1 Title (Article of the Related Tax Law) 2 Code 3 Tax Exemption 4 Tax Registration No. 5 Total of Tax Exemptions Details of Tax Credits 1 Tax Credits under the Income Tax Act 2 Code Amount for deduction ( ᄀ ) Applied Rate ( ᄂ ) 3Tax Credit ( ᄀ ᄂ ) 4Tax Reg. Number Dividend Tax Credit Bookeeping Tax Credit Foreign Tax Credit Casualty Loss Tax Credit Wage and Salary Income Tax Credit 500,000 Child Tax Credit (number of children) 150,000 Pension Savings Tax Credit Korea Scientists and Engineers Deduction Retirement Pension Pension Savings 12% Guaranteed Premium 12% Medical Expense 15% Special Tax C r e d i t Educational Expense 3,000,000 15% 450,000 Dona Statutory 500,000 15% 75,000 tion Designated (25%) Standard Tax Credit Tax credit for payment of tax by taxpayer association 5 legal provisions of tax credit under the Restirction of Special Taxation Act Political Fund D o n a t i o n 1000,000 won or less over 100,000 won 5 Total of Tax Credits(1Income Tax Act+ 2Restriction of Special Taxation Act) Details of Reserved Funds 1 Article (title) of the Restriction of Special Taxation Act 2 Code Amount Deducted from the Taxable Income 3 Year 4 Amount 5 This Year 1,175,000 Amount Added Back to the Taxable Income 6 Accumulated Amount 7 Tax Registration No. 177

178 가산세명세서 (33 쪽중제 21 쪽 ) 구 분 계산기준 기준금액 가산세율 가산세액 1 무 신 고 부정무신고산출세액 40/100 수입금액 14/10,000 일반무신고산출세액 20/100 수입금액 7/10,000 미달세액 40/100 부정과소신고수입금액 14/10,000 2 과소신고일반과소신고미달세액 10/100 부정감면ㆍ공제 공 제 세 액 40/100 3 납부 ( 환급 ) 불성실 미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 지급명세서 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 지연제출지연제출금액 1/100 계 산 서 미발급 ( 위장가공 ) 공급가액 2/100 불명불명금액 1/100 4 보고불성실 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 5 증빙불비미수취미수취금액 2/100 허위수취허위수취금액 2/100 6 영수증수취 미 제 출 미제출금액 1/100 명 세 서 미 제 출 불 명 불명금액 1/100 7 사업장현황신고 무 신 고 수입금액 0.5/100 불 성 실 과 소 신 고 수입금액 0.5/100 8 공동사업장등록 미등록ㆍ허위등록 총수입금액 0.5/100 불 성 실 손익분배비율허위신고등 총수입금액 0.1/100 9 무 기 장 산출세액 20/100 10사업용계좌 미개설ㆍ미신고 수입금액등 0.2/100 미 신 고 등 미 사 용 미사용금액 0.2/100 신용카드거부 거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 미 가 맹 수입금액 1/ 현금영수증미발급 미 발 급ㆍ불 성 실 금 액 5/100 미 발 급ㆍ불 성 실 건 수 5,000원 기부금영수증불성실 영수증불성실발급불성실기재금액 2/100 발급명세서미작성ㆍ미보관미작성등금액 0.2/100 동업기업배분가산세 성실신고확인서미제출가산세 산 출 세 액 5/100 합 계 기납부세액명세서 구 분 소득세 농어촌특별세 중 간 예 납 세 액 1 토지등매매차익예정신고납부세액 2 토지등매매차익예정고지세액 3 수 시 부 과 세 액 4 이자소득 5 배당소득 6 원천징수세액및 사업소득 7 납세조합징수세액 근로소득 8 4,425,000 연금소득 9 기타소득 10 1,600,000 기납부세액 합계 6,025, mm 297 mm ( 백상지 80g/ m2 ) 178

179 (Page 21 of 33 Pages) Details of Penalty Taxes Classification Calculation Base Target Rate Amounts 1 Penalty tax on failure to file returns 2 Penalty tax on under- reporting of income 3 Penalty for unfaithful payment(refund) 4 Penalties on unfaithful report Withholding receipts Payment record Sum table of invoice Sum table of tax invoice by each supplier Sub-total 5No documentary evidence 6 Failure to submit the specification of receipt received 7 Unfaithful report on business profile 8 Unfaithful registration of co-invested business place Intentional Calculated tax amount 40/100 Gross Revenue 14/10,000 Unintentional Calculated tax amount 20/100 Gross Revenue 7/10,000 Intentional Under-reported Amount 40/100 Gross Revenue 14/10,000 Unintentional Under-reported Amount 10/100 Intentional reduction/deduction Deducted Amount 40/100 Sum of Days Unpaid ( ) Amounts Unpaid 3/10,000 Failure to submit Non-submission Amt. 2/100 Late submission Amt. late submitted 1/100 Failure to issue Value of supply 2/100 Inaccurate Inaccurate Amt. 1/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Non-receipt Non-receipt amount 2/100 Receipt of false evidence Amount in false evidence 2/100 Failure in submitting Unreported Amount 1/100 Obscurity in submitting Obscure Amounts 1/100 Failure to file Gross Revenue 0.5/100 Under-reporting Gross Revenue 0.5/100 Failure to register/fraudulent registration Gross Revenue 0.5/100 Fraudulent registration of profit allocation ratio Gross Revenue 0.1/100 9 Failure to maintain adequate books and records Calculated Tax Amount 20/ Failure to use business purpose bank account Failure to issue receipts of credit card sales 12 Non-issuance of cash receipts Unfaithful report of donation receipts 14 Penalty allocated to partnership 15 Penalty tax on failure to submit a Certificate of Compliant Tax Filing Total Amount Details of Tax Prepaid Failure to open/register Gross Revenue 0.2/100 Failure to use Unused Amount 0.2/100 Non-issuance amount 5/100 Number of Non-issuance 5,000 won Stores not issuing Gross Revenue 1/100 Non-issuance amount 5/100 Number of Non-issuance 5,000 won Unfaithful issuance Unfaithful Amount 2/100 Failure to record/maintain Unrecorded Amount 0.2/100 Calculated tax amount 5/100 Classification Income Tax Special Tax for Rural Development Interim Payment 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 3 Tax occasionally assessed 4 Interest Income 5 Dividend Income 6 Tax withheld and Tax collected Business Income 7 by Taxpayer association Wage & Salary Income 8 4,425,000 Pension Income 9 Other Income 10 1,600,000 Total tax amount prepaid 6,025, mm 297 mm ( 백상지 80g/ m2 ) 179

180 Ⅱ 주요문답사례 [ 기본공제 Ⅰ] Q1. 제배우자와자녀는저와떨어져고국에살고있습니다. 그들도기본공제대상이될수있나요? A1. 국적과는관계없이당해외국인근로자인본인이소득세법상거주자에해당하는지비거주자에해당하는지에따라각각달리적용합니다. 본인이소득세법상거주자라면본국에생계를같이하는배우자와자녀가있는경우에도일반내국인거주자와동일한방법으로부양가족에대한소득공제가가능합니다. 하지만소득세법상거주자가아닐경우인적공제중본인외의자에대한공제와특별공제는적용하지않기때문에배우자와자녀에대해서는소득공제를받을수없습니다. [ 외국인근로자에대한과세특례 ] Q2. 저는외국인인데한국인근로자와마찬가지로연말정산을하였습니다. 주변에서외국인근로자는단일세율을적용받을수있는특례가있다던데, 이미연말정산을마쳤는데도가능합니까? A2. 네. 그렇습니다. 외국인근로자가연말정산시외국인근로자단일세율적용신청서를제출하지아니하여단일세율을적용받지못하더라도, 종합소득과세표준확정신고를할때근로자소득공제신고서에외국인근로자단일세율적용신청서를첨부하여납세지관할세무서장에게제출하면적용받을수있습니다. 이경우비과세, 공제, 감면및세액공제에관한규정은적용하지아니합니다. 180

181 Ⅱ Frequently Asked Question [Basic Deduction Ⅰ] Q1. My spouse and children live back home in my home country. Are they eligible for basic deductions? A1. Regardless of your citizenship, those who are eligible for basic deductions are determined according to whether the foreign worker is a resident under the Income Tax Act. When you are a resident under the Income Tax Act, even though your spouse and children are living back your home country, your family members are eligible for basic deductions as same as original domestic residents. However, when you are not a resident under the Income Tax Act, other person except for the person subject to personal deduction is not eligible for basic deduction, for example, your spouse and children. [Special Taxation for Foreign workers] Q2. I am a foreign worker and did year-end tax settlement just like my Korean colleagues do. They say there is a special case for a foreign worker to receive a flat tax rate. Is it possible to do that even after year-end tax settlement? A2. Yes. Although a foreign worker was not benefited from a flat tax rate when he/she does year-end tax settlement by not submitting an application of flat tax rate for foreign workers, the worker is able to receive the flat tax rate by filing an application for applying flat tax rate to foreign workers together with a return of employment income earner's income deduction to the head of tax office having jurisdiction over the place of tax payment, when making a final return of global income tax base. 181

182 [ 주식매수선택권행사소득에대한소득세과세 ] Q3. 저는외국인투자법인에근무하고있습니다. 모회사로부터 3년전에부여받은주식매수선택권을 2015년도에행사하여소득이발생하였습니다. 이소득을신고해야하나요? A3. 네. 그렇습니다. 국내자회사의종업원이해외모회사로부터주식매수선택권을부여받고고용계약기간중에행사하게되어소득이발생하면, 동소득은종업원이근로를제공한대가로봅니다. 그러므로당해연도소득세신고기간에행사소득을신고해야합니다. 납세자는동소득을신고서별지제40호서식 (1) 의 11쪽근로소득 연금소득 기타소득명세서에기재하여야합니다. 신고해야합니다. 이경우, 1 소득구분코드에 56을기재합니다. 참고로, 퇴직후에주식매수선택권을행사하여발생하는소득은기타소득으로신고하여야합니다. 이경우에는 1 소득구분코드에 60을기재합니다. [ 외화로지급된급여의원화환산 ] Q4. 저는작년초부터한국에서일하고있습니다. 제급여는매달 20일에미국의본사에서지급하고있습니다. 제급여소득에대하여소득세를신고하려고하는데외화로지급되는급여를어떻게신고해야할지궁금합니다. A4. 급여가외화로지급되는경우에는다음과같이원화로환산하여야합니다. 약정된지급일전에급여를지급받은경우에는실제로지급받은날의기준환율또는재정환율을적용하여환산합니다. 약정된지급일또는그후에급여를지급받은경우에는약정된지급일의기준환율또는재정환율을적용하여환산합니다. 182

183 [Taxation on gains from stock option exercise] Q3. I work for a foreign-invested company. I have profits from stock options that I exercised in 2014 which were granted by a foreign parent three years ago. Should I declare the gains? A3. Yes. If an employee of a domestic subsidiary is granted stock options by a foreign parent, and exercises them during the employment, the profits are regarded as compensation for the labor the employee provides. Therefore, you should declare the profits during the global income tax filing season this year. You should write down the profits on page 11(❽ Details of Wage & salary Income and Other Income) of tax form 40(1). Enter 56 on the 1 Income Classification Code. For your reference, the profits generated by exercising stock options after retirement should be reported as other income. Enter 60 on the 1 Income Classification Code of the same tax form 40(1). [Currency Conversion of Wage and Salary Paid in Foreign Currency] Q4. I have been working in Korea since early last year. I receive my wage and salary from the US head office on the 20th of every month. I would like to file a tax return on the income. I wonder how I should declare my wage and salary paid in the foreign currency? A4. If wage and salary is paid in the foreign currency, the currency should be converted into won as follows: If you are paid wage and salary before the agreed date of payment, you should apply the standard exchange rate or the arbitrage exchange rate of the actual payment date. If you are paid wage and salary on or after the agreed date of payment, you should apply the standard exchange rate or the arbitrage exchange rate of the agreed date of payment. 183

184 [ 특수한경우의소득세확정신고 ] Q5. 저는외국인인데한국에서몇년간사업을하고있습니다. 올해 4월에고국으로돌아가려고하는데이번 5월달에 2015년귀속소득세를신고해야합니까? 그리고 2016년에번소득에대해서는어떻게신고를해야합니까? A5. 종합소득세확정신고대상인외국인이출국하는경우에는출국일전일까지종합소득세를신고해야합니다. 그러므로귀하는 2015년귀속분종합소득과 2016년귀속분발생소득에대해서출국일전일까지신고하셔야합니다. [ 종합소득세과세표준과세액의신고 ] Q6. 저는 3년동안한국에서일하고있으며고국에서부동산임대소득이있습니다. 한국에서받은급여소득은연말정산기간에연말정산을통하여소득세를신고하였습니다. 부동산임대소득을한국에서도신고해야합니까? A6. 원칙적으로귀하는한국의거주자이므로국외에서발생한소득에대하여도한국에서신고하고소득세를납부하여야합니다. 그러나 2009년 1월 1일이후에최초로발생한국외원천소득에대하여는지난 10년이내국내에주소나거소를둔기간의합계가 5년이하인외국인거주자는국내에서지급되거나국내로송금된소득에대해서만과세합니다. 그러므로동소득이국내에서지급되거나국내로송금되지않았다면한국에서신고할필요가없습니다. [ 기본공제Ⅱ] Q7. 제부모님께서는고국에살고계십니다. 그들도기본공제대상이될수있나요? A7. 신고자본인이소득세법상거주자인경우에는가능합니다. 고국에살고계시는부모님도귀하의부양가족으로서연간소득금액의합계액이 1,000,000원을넘지않는다면기본공제대상이될수있습니다. 또한부모님의연세가 70이상이된다면 1,000,000원의추가공제도받을수있습니다. 184

185 [Special Case of Final Return on Tax Base] Q5. I am a foreigner, and have run my own business for a couple of years in Korea. I am returning to my home country in April this year. Should I declare my global income tax for 2015 in May this year? And how may I go about filing a tax return on income earned in 2015? A5. If a foreigner subject to the global income tax leaves Korea, he/she should file a tax return not later than a day before departure. In your case, you should declare your income earned attributable to 2014 and until the day of your departure in 2015 not later than a day from the date of departure. [Income Tax Liabilities and Filing of Tax Base for Global Income] Q6. I have worked in Korea for three years. I have real estate rental income from my home country. I already settled my wage and salary earned in Korea during the year-end tax adjustment period. Should I declare the real estate rental income in Korea as well? A6. In principle, as you are deemed a resident of Korea, you are subject to file return on your income arisen overseas as well. However, if the period of your domicile in Korea is 5 years or less, your foreign source income arisen on and after January 1 of 2009 is not taxed in Korea and you are only subject to pay tax for the income paid in Korea or transferred to Korea. Therefore, in your case, you are not liable for the income tax if forementioned income is not paid in Korea or transferred to Korea. [Basic Deduction Ⅱ] Q7. My parents live back home in my home country. Are they eligible for basic deductions? A7. Yes, if the reporter is a resident under the Income Tax Act. You may receive basic deductions for your parents living in your home country, as long as they are your dependents and their global income does not exceed 1,000,000 per year. You may receive an additional deduction of 1,000,000 per parent aged 70 or older. 185

186 제 5편 서식 Ⅰ. 종합소득세 신고서 별지 제40호의 서식 (1) Ⅱ. 종합소득세 신고서 별지 제40호의 서식 (4) 186

187 P a rt Ⅴ Forms Ⅰ. Individual Income Tax Return Form 40 (1) Ⅱ. Individual Income Tax Return Form 40 (4)

188 소득세법시행규칙 [ 별지제 40 호서식 (1)] < 개정 > (33쪽중제1쪽 ) ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세과세표준확정신고및납부계산서 부동산임대업에서발생한사업소득 ( 이하이서식에서 " 부동산임대업의사업소득 " 이라합니다 ) 또는부동산임대업외의업종에서발생한사업소득 ( 이하이서식에서 " 부동산임대업외의사업소득 " 이라합니다 ) 중하나의소득이발생하는하나의사업장만이있는단순경비율적용사업자로서장부를기록하지않고단순경비율로추계신고하는경우에는단일소득-단순경비율적용대상자용신고서 [ 별지제40호서식 (4)] 를사용하시기바랍니다. 간편장부대상자 ( 신규사업자와직전과세기간의수입금액이 4천 800 만원에미달하는사업자는제외 ) 가장부에따른기장신고를하지않은경우산출세액의 20% 를무기장가산세로추가로납부해야합니다. 복식부기의무자가복식부기에따른장부를기록하여신고하지않은경우산출세액의 20% 또는수입금액의 7/10,000 중큰금액을무신고가산세로추가로납부해야합니다. 작성방법 1. ❶ 기본사항란을적습니다. 2. ❸ 세무대리인란을적습니다 ( 세무대리인이기장ㆍ조정또는신고서를작성한경우에만적습니다 ). 3. ❺ ❽ 각종소득명세서를작성합니다 ( 해당사항이있는명세서만작성합니다 ). 4. ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서, 이월결손금명세서를작성합니다 ( 이월결손금이없는경우에는 이월결손금명세서는작성하지않습니다 ). 5. 소득공제명세서를작성합니다. 6. 세액감면명세서ㆍ 세액공제명세서ㆍ 준비금명세서를작성합니다 ( 해당사항이있는명세서만작성합니다 ). 7. 가산세명세서를작성합니다. 8. 기납부세액명세서를작성합니다. 9. ❹ 세액의계산란을적습니다 [ 금융소득이있는경우에는제23쪽의 종합소득산출세액계산서 ( 금융소득자용 ) 를, 기준경비율에따라추계소득금액계산서를작성하는경우에는제25쪽의 추계소득금액계산서 ( 기준경비율적용대상자용 ) 를, 부동산매매업자로서종합소득금액에비사업용토지등을보유하여발생하는매매차익이있는경우에는제27 쪽의 종합소득산출세액계산서 ( 주택등매매업자용 ) 를, 소득에합산되는금융소득과비사업용토지등을보유하여발생하는매매차익등이함께있는경우에는제29쪽의 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 를먼저작성합니다. 10. ❷ 환급금계좌신고란을적습니다. 11. 각서식에서적을난이더필요한경우에는별지에이어서작성합니다. 12. 신고인은반드시신고인의성명을쓰고서명또는날인하여신고해야합니다. 13. 란은작성하지않습니다. 접수증 ( 년귀속종합소득세과세표준확정신고서 ) 성명주소 첨부서류 1. 재무상태표 ( ) 6. 결손금소급공제세액환급신청서 ( ) 2. 손익계산서와그부속서류 ( ) 7. 조세특례제한법 상세액공제ㆍ감면신청서 ( ) 3. 합계잔액시산표 ( ) 8. 간편장부소득금액계산서 ( ) 4. 조정계산서 ( ) 9. 그밖의첨부서류 ( ) 5. 소득공제신고서 ( ) 접수자 접수일 ( 인 ) 210mm 297mm[ 백상지 80g/ m2 ( 재활용품 )] 188

189 [Form 40 (1)] Amended on 3. 16, 2016 (Page 1 of 33 Pages) (For the year of ) Final Return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local Income Tax to be paid When a business owner who has either real estate rental business income* or other business income** and who are subject to the simplified expense rate does not keep books, but files estimated-return with simplified expense rate, he/she shall use the Form 40(4). * Business income derived from real estate rental business (hereinafter "Real estate rental business income") ** Other business income made from other businesses (hereinafter "Other business income") When a taxpayer subject to Simplified Bookkeeping (excluding new business starters and business owners with revenue of the previous taxable period less than 48 million won) does not file his/her return by bookkeeping, he/she is liable to pay the 20% of 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 the double entry bookkeeping method, he/she is obliged to pay the greater amount additionally, either the 20% of calculated tax amount or 0.07% of Gross Revenue as the penalty for failure to file returns. Instructions 1. Fill out the block ❶ Basic Information. 2. Fill out the block ❸ Tax Attorney, when you have a tax attorney keeping booking, making adjustment, or preparing this form. 3. Prepare each income statement (❺ ~ ❽) (only when needed). 4. Prepare ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction and Statement of Deficit Carried Over ( Statement of Deficit Carried Over is prepared when Deficit Carried Over exists). 5. Fill out the block Details of Exemptions and Deductions. 6. Fill out the statements Details of Tax Exemptions, Details of Tax Credits and 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 ❹ Computation of Income Tax (If you have financial income, you should first fill in the form Calculation of Global Tax on Financial Income on page 23. If you prepare a statement of estimated income amount according to Standard Expense Rate, you should first fill out the form Statement of Estimated Income Amount [only for taxpayers subject to Standard Expense Rate] on page 25. As a real estate dealer, if you have Global Income Amount and gains from transactions by owning non-business purpose land, you should first fill in the form Global Income Tax Calculation (for real estate dealers) on page 27. If you have both financial incomes included in total income and gains from transactions by owning non-business purpose land, you should fill in the form Calculation of Global Tax on Financial Income first [for taxpayers having both financial income and gains from transactions of houses] on page 29). 10. Fill out the block ❷ Bank Account for Tax Refund. 11. If all lines of each statement is fully filled, use accompanying paper(s). 12. Taxpayer's name shall be recorded with his/her signature or seal. 13. Do not fill out the shaded boxes. Receipt (For the year of Name Final Return of Tax Base for Global Income Tax) Address Attachments 1. Financial Statement ( ) 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 ( ) 7. Tax Deduction and Exemption Application pursuant to Tax Incentive and Limitation Law ( ) 8. Simple Bookeeping Income Amount Calculation ( ) 9. Other Documents attesting the contents of the return ( ) Receiver Date of Receipt 210 mm 297 mm ( 백상지 80g/ m2 ) 189

190 ❶ ❹ 작성방법 (33 쪽중제 2 쪽 ) 1. 신고하는귀속연도와거주구분등에관한표를적습니다 주민등록번호란 : 외국인은외국인등록번호 ( 외국인등록번호가없는경우여권번호 ) 를적습니다 신고유형란 : 해당되는신고유형에 표시합니다. 신고유형은신고서에첨부하는조정계산서또는소득금액계산서등에따라구분하며, 둘이상의유형에해당하는경우,,,,,, 의순서에따라하나의유형만을선택합니다. 4. ❷ 환급금계좌신고란 : 환급세액이발생하는경우환급금을송금받을본인의예금계좌를적되, 환급세액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서 ( 국세기본법시행규칙별지제22호서식 ) 에통장사본을첨부하여신고해야합니다. 5. ❸ 세무대리인란 : 해당되는대리구분에 표시합니다. 세무대리인이기장, 조정또는신고서를작성한경우에만선택하며 기장 조정 신고 확인중하나를선택합니다. 6. 종합소득금액란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5란의합계 ( 종합소득금액 ) 를옮겨적습니다. 7. 소득공제란 : 소득공제명세서의 소득공제합계에서 소득공제종합한도초과액을뺀금액을적습니다. 8. 세율란ㆍ 산출세액란 : 세율표에따라세율을적고과세표준에세율을곱한금액에서누진공제액을빼서산출세액을계산합니다. 종합과세되는이자ㆍ배당소득이있는경우에는 종합소득산출세액계산서 ( 금융소득자용 ) 를사용하여계산합니다. 소득세법제64조를적용받는부동산매매업자인경우에는 종합소득산출세액계산서 ( 주택등매매업자용 ) 에따라계산하고, 부동산매매업자가금융소득자인경우에는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 에따라계산합니다. 9. 세액감면란ㆍ 세액공제란 : 세액감면명세서의 5 세액감면합계또는 세액공제명세서의 6 세액공제합계를옮겨적습니다. 10. ㆍ 가산세란 : 국세기본법제47 조의2부터제47 조의5 까지, 소득세법제81 조에따른가산세를각각적습니다. 이경우 가산세는 가산세명세서의 16 합계란의금액을적습니다. 11. ㆍ 추가납부세액란 : 추가납부세액계산서 ( 별지제51호서식 ) 를작성한후추가납부세액계산서의 "4. 소득세추가납부액합계란 " 의금액을 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적고, 그에따른농어촌특별세환급세액을 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 란에적습니다. 12. ㆍ 기납부세액란 : 기납부세액명세서의 11란및 란의금액을각각옮겨적습니다. 13. 납부 ( 환급 ) 할총세액란 : 합계금액에서 기납부세액란의금액을빼서적습니다. 그금액이 "0" 보다작은경우에는환급받을세액이므로 ❷ 환급금계좌신고란에적습니다. 14. ㆍ 납부특례세액란 : 주식매수선택권행사이익에대하여벤처기업의임원등이원천징수의무자에게납부특례의적용을신청한경우, 주식매수선택권행사이익과관련한소득세액의 3분의 2에해당하는금액을분납할수있습니다. 이경우다음 2개연도의종합소득과세표준확정신고납부시납부특례세액의 2분의 1에해당하는금액을각각납부하여야합니다. 분납하려는경우 난에, 다음 2개연도에납부하는경우 난에납부특례세액을적습니다. 분납할세액란 : 납부할총세액에서 납부특례세액을차감ㆍ가감한금액이 1천만원을초과하는경우총세액이 2천만원이하인때에는 1천만원을초과하는금액을, 2천만원을초과하는때에는세액의 100 분의 50 이하의금액을납부기한경과후 2개월이내에분납할수있습니다. 분납하려는경우에는분납할세액을이난에적습니다. 15. 지방소득세란 : 과세표준란에는 종합소득세과세표준금액을옮겨적습니다. 세율란ㆍ 산출세액란에는세율표에따라지방소득세세율을적고과세표준에세율을곱한금액에서누진공제액을빼서산출세액을계산합니다. 세액감면및 세액공제란은 지방세특례제한법 제167조의2 에따라각각 와 의 100분의 10에해당하는금액을적습니다. 가산세액란은 지방세법 제99조와 지방세기본법 제53조의 2부터제53조의4에따라 의 100분의 10에해당하는금액을적습니다.( 단기한후신고의경우에는 지방세기본법 제54 조가산세의감면을적용하여적습니다 ) 추가납부세액란은지방세법, 지방세특례제한법에따라 의 100분의 10에해당하는금액을적습니다. 기납부세액은 종합소득세기납부세액에서중간예납세액 ( 기납부세액명세서의 1) 을차감한금액의 100분의 10에해당하는금액을적습니다. 16. 농어촌특별세란 : 과세표준란은농어촌특별세과세대상감면세액합계표 ( 별지제68호서식 ) 의 감면세액합계란의금액을옮겨적고, 농어촌특별세법제5조에따른세율 (20% 또는 10%) 을적용하여 산출세액을계산합니다. 농어촌특별세합계란에는 ( + - ) 의금액을적습니다. 납부할농어촌특별세총세액이 5백만원이상이거나종합소득세를분납하는경우일정금액을분납할수있습니다. 세율표 2012년 ~2013년 2014년 ~2015년귀속년도귀속년도누진공제액종합소득세지방소득세과세표준세율과세표준세율누진공제액세율누진공제액 1,200만원이하 6% 1,200만원이하 6% 0.6% 1,200만원초과 4,600만원이하 15% 108만원 1,200만원초과 4,600만원이하 15% 108만원 1.5% 108천원 4,600만원초과 8,800만원이하 24% 522만원 4,600만원초과 8,800만원이하 24% 522만원 2.4% 522천원 8,800만원초과 3억원이하 35% 1,490만원 8,800만원초과 1억 5천만원이하 35% 1,490만원 3.5% 1,490천원 3억원초과 38% 2,390만원 1억 5천만원초과 38% 1,940만원 3.8% 1,940천원 210 mm 297 mm ( 백상지 80g/ m2 ) 190

191 (Page 2 of 33 Pages) Instructions 1. Indicate the attributable year for your tax filing and status of your residency Alien Reg. No.: A foreigner shall enter his/her alien registration number. If you do not have the number, passport number can be entered instead Type of Return: Please put a [ ] mark. The type of return filing is classified according to the attachment documents such as a statement of tax adjustment or a calculation sheet of income account, etc. If you are subject to two cases or more, select one in the order of,,,,,,. 4. ❷ Bank Account for Tax Refund: If you are qualified for refund, write down your bank account number where you want to get your refund. If an amount of tax refunded is 20 million won or more, file a tax return with an application of bank account opening/changing(attached form 22 of the Enforcement Rules of Framework Act of the National Taxes) to which a copy of bankbook is attached. 5. ❸ Tax Attorney: Select the type of assignment and mark [ ]. Select one from,, or when you have a tax attorney keeping booking, making adjustment, or preparing this form. 6. Amount of Global Income: Enter figures shown in line 5 (Total Global Income) of the block ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction. 7. Total Income Allowances: Enter figures under following calculation ( Sum of Exemptions and Deductions - Excess of Global Limit of Income Deduction on Details of Exemptions and Deductions) 8. Tax Rate & Tax Calculated: An amount of tax calculated comes with following sequences: multiply tax base by tax rate in the table of basic tax rates and subtract progressive deductions from the amount. If there are interestㆍdividend income subject to global taxation, use Calculation of Global Tax on Financial Income to calculate and. If a taxpayer is a real estate dealer affected by Article 64 of the Income Tax Act, use Global Income Tax Calculation Form (for real estate dealers). If a taxpayer is a real estate dealer who has financial income, use Calculation of Global Tax on Financial Income (for taxpayers having both financial income and gains from transactions of houses). 9. Total Tax Exemption & Total Tax Credit: Enter figures shown in line 5Total of Tax Exemptions of the block Details of Tax Exemptions or in line 5 Total of Tax Credits of the Details of Tax Credits. 10. & Penalty Taxes: Enter penalties pursuant to Article 81, of the Income Tax Act and Article 47-2 to 47-5 of the Framework Act on National Taxes respectively. Fill in with figures shown in line 16 Total of Details of Penalty Taxes. 11. & Recapture: Prepare the Form 51 for the Recapture, and then fill the line with figures in line 4 of Form 51. And fill the line with STRD (Special Tax for Rural Development) refunded. 12. & Tax Prepaid: Enter figures from lines 11 of the block Details of Tax Prepaid. 13. Tax Refundable / Tax Due: Subtract Tax Prepaid from Total. If the amount is less than "0," it is refundable, so fill in ❷ Bank Account for Tax Refund 14. Tax Amount for Special Case on Tax Payment : Where an executive official of a venture company applies the special case on tax payment for gains of stock option exercise to a withholding agent, the 2/3 of income tax relevant to gains of stock option exercise can be paid in installment. In this case, 1/2 of tax amount for special case on tax payment shall be paid at the final return/payment on global income tax base in the next two years respectively. For the payment in installment, fill tax amount for special case on tax payment in and for the payment for the next two years fill tax amount for special case on tax payment in. 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 20 million won or less, the amount in excess of 10 million won can be paid in installments, and if the amount payable is over 20 million won, the half or less than half of the tax amount can be paid in installments within 2 months of the due date for payment). For installments, fill out this line with the amount of installments. 15. Local income tax: Fill in with the tax base for global income tax ( ). In Tax Rate ( ), fill in the local income tax rate in the table of basic tax rates, and in Tax Calculated ( ), fill in the amount calculated by multiplying the tax base by the tax rate and then subtracting the progressive deductions from the amount. In Total Tax Exemption ( ) and Total Tax Credit ( ), enter 1/10 of the amount in ( ) and ( ), respectively, in accordance with Article of the Restriction of Special Local Taxation Act. In Penalty Taxes ( ), enter 1/10 of the amount in in accordance with Article 99 of the Local Tax Act and Articles 53-2 through 53-4 of the Framework Act on Local Taxes. (For return after due date, apply penalty tax reduction as stated in Article 54 of the Framework Act on Local Taxes.) In Tax Prepaid ( ), enter the amount calculated by: subtracting the interim payment amount (1 of the Details of Tax Prepaid) from Prepaid Income Tax ( ) and multiplying 1/ Special Tax for Rural Development: The Tax Base ( ) is carried over from the line 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 the line with the figures ( + - ). Special Tax for Rural Development can be partially paid in installments when the tax amount is more than 5 million won or the Global Income Tax is paid in installments. Tax Base Attributable Year From 2012 to 2013 Tax Rate Progressive Deductions Tax Base Table of Tax Rate Attributable Year Tax Rate (Unit: 10,000 won) From 2014 to 2015 Income tax Local Income tax Progressive Deductions Tax Rate Progressive Deductions Not more than 1,200 6% Not more than 1,200 6% 0.6% Over 1,200 Not more than 4,600 15% 108 Over 1,200 Not more than 4,600 15% % 10.8 Over Not more than 8,800 24% 522 Over Not more than 8,800 24% % 52.2 Over 8,800 Not more than 30,000 35% 1,490 Over 8,800 Not more than 15,000 35% 1, % 149 Over 30,000 38% 2,390 Over 15,000 38% 1, % mm 297mm ( 백상지 80g/ m2 ) 191

192 관리번호 - ( 년귀속 ) 종합소득세ㆍ농어촌특별세ㆍ지방소득세과세표준확정신고및납부계산서 (33쪽중제3쪽 ) 거주구분 거주자1 / 비거주자2 내ㆍ외국인 내국인1 / 외국인9 외국인단일세율적용 여 1 / 부 2 거주지국 거주지국코드 ❶ 기본사항 1 성 명 2 주민등록번호 - 3 주 소 4 주소지전화번호 5 사업장전화번호 6 휴대전화 7 전자우편주소 8 신고유형 자기조정 외부조정 성실신고확인 간편장부 추계-기준율 추계-단순율 비사업자 9 기장의무 복식부기의무자 간편장부대상자 비사업자 10 신고구분 정기신고 수정신고 경정청구 기한후신고 추가신고 ( 인정상여 ) ❷ 환급금계좌신고 (2천만원미만인경우 ) 11 금융기관 / 체신관서명 12 계좌번호 13성명 14 사업자등록번호 전화번호 ❸세무 기장 조정대리인 대리구분 신고 확인 관리번호 - 조정반번호 - ❹ 세액의계산 구 분 종합소득세 지방소득세 농어촌특별세 종 합 소 득 금 액 소 득 공 제 과 세 표 준 ( - ) 세 율 산 출 세 액 세 액 감 면 세 액 공 제 결 정 세 액 ( - - ) 가 산 세 추가납부세액 ( 농어촌특별세의경우에는환급세액 ) 합 계 ( + + ) 기 납 부 세 액 납부 ( 환급 ) 할총세액 ( - ) 납부특례세액 차감 가산 분납할세액 2개월내 신고기한이내납부할세액 ( ) 신고인은 소득세법 제70조, 농어촌특별세법 제7조, 지방세법 제95조및 국세기본법 제45조의3에따라 위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 위내용중과세표준또는납부세액을신고하여야할금액보다적게신고하거나환급세액을신고하여야할금액보다많 이신고한경우에는국세기본법제47조의3에따른가산세부과등의대상이됨을알고있습니다. 년월일신고인 ( 서명또는인 ) 세무대리인은조세전문자격자로서위신고서를성실하고공정하게작성하였음을확인합니다. 무기장ㆍ부실기장및소득세법에따른성실신고에관하여불성실하거나허위로확인된경우에는세무사법제17조에따른징계처분등의대상이됨을알고있습니다. 세무대리인 ( 서명또는인 ) 세무서장귀하 접수 ( 영수 ) 일 첨부서류 ( 각 1 부 ) 전산입력필 ( 인 ) 192

193 Ref. No. - (For the year of )Final Return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local Income Tax to be paid (Page 3 of 33 Pages) Residency Resident 1 / Non-resident 2 Nationality Citizen 1/ Foreigner 9 Flat tax rate for Foreign Employee Yes 1 / No 2 State of Residency State Code ❶ Basic Information 1 Name 2 Alien Reg. No. - 3 Address 4 Home Phone No. 5 Business Phone No. 6 Mobile Phone No. 7 Address 8 Type of Return Self-adjustment External adjustment Confirmation of compliant return Simplified bookkeeping Estimate - Standard rate Estimate - Simplified rate Non-business 9 Type of bookkeeping Double entry bookkeeping Simplified bookkeeping Non-business 10 Return Classification Regular A mended declaration Claim for correction Return after due date Additional return (recognizing bonus) ❷ Bank Account for Tax Refund (less than 20 million won) ❸ Tax Attorney 13 Name Type of Assignment 11 Name of Bank / Post Office 14 Tax Reg. No. Bookkeeping and return Adjustment for taxable income Preparing return Confirmation - - Ref. No. ❹ Computation of Income Tax Classification Global Income Tax Local Income Tax - 12 Account No. 15 Phone No. Designated No. - Special Tax for Rural Development Amount of Global Income Total Income Allowances Tax Base ( - ) Tax Rate Tax Calculated Total Tax Exemption Total Tax Credit Tax Determined ( - - ) Penalty Taxes Recapture(Refunded tax amount for Special Tax for Rural Development) Total ( + + ) Tax Prepaid Tax Refundable/Tax Due ( - ) tax amount for special subtract case on tax payment add Tax Payable in Installments within 2 months Tax Payable within due date ( ) I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Art. 70 of the Income Tax Act, Art. 7 of the Special Tax for Rural Development Act, Art. 93 of the Local Tax Law and Art of the Framework Act on National Taxes. I am aware that under-reporting tax base or tax payable or over-reporting tax refundable is subject to imposition of penalty tax, etc. in accordance with Article 47-3 of the Framework Act on National Taxes.... Taxpayer Name (Signature / Seal) I, as a licensee of tax professional, filled out above tax return fairly and honestly. I am aware that in accordance with Article 17 of the Certified Tax Accountant Act, disciplinary Date of Receipt action will be taken for non-bookkeeping, false bookkeeping, and failure to file a tax return conscientiously pursuant to the Income Tax Act. Tax Attorney (Signature / Seal) To Head of District Tax Office Attachments (refer to instructions of page 1): Computerized Entry Required (Seal) 193

194 (33 쪽중제 4 쪽 ) ❺ 이자소득명세서작성방법 1. 소득세법 및 조세특례제한법 에따라비과세또는분리과세되는이자소득은이서식의작성대상에서제외되며, 개인별금융소득 ( 이자ㆍ배당소득의합계액 ) 이연간 2 천만원을초과하는경우로서이자소득이있는때에작성해야합니다. 다만, 개인별금융소득이연간 2 천만원이하인경우에도국내에서원천징수되지않은이자소득 ( 국외금융소득등 ) 이있는때에는그이자소득에대하여작성해야합니다. * 금융소득종합과세기준금액 : 2 천만원 2. 1 소득구분코드란 : 다음중해당되는소득구분코드 (11~17) 를코드순으로적습니다. 가. 소득세법 제 16 조제 1 항제 11 호에따른비영업대금의이익 ( 私債이자 ) 중원천징수된것 : 11 나. 소득세법 제 127 조에따라원천징수되지않은이자소득 : 12 다만, 원천징수되지않은비영업대금의이익은 17 코드를적습니다. 다. 그밖의이자소득중원천징수된것 : 13 라. 국내에서원천징수되지않은국외에서지급받는이자소득 : 15 마. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은이자소득 : 16 바. 소득세법 제 127 조에따라원천징수되지않은비영업대금의이익 ( 私債이자 ): 일련번호란은소득구분코드별로일련번호를적으며, 코드별일련번호가둘이상인경우에는마지막일련번호다음줄에코드별합계를적습니다 상호 ( 성명 ) 란ㆍ 4 사업자등록번호 ( 주민등록번호 ) 란 : 이자를지급하는자의상호 ( 성명 ) 와사업자등록번호 ( 주민등록번호 ) 를적습니다 이자소득금액란 : 이자의지급자별로원천징수세액을차감하기전의총이자액을적습니다 원천징수된소득세란 : 이자를지급하는자에게원천징수된소득세를적습니다. 지방소득세는제 3 쪽에서계산하므로적지않습니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 194

195 (Page 4 of 33 Pages) Instructions for Preparing ❺ Details of Interest Income 1. Filers are not obliged to fill out this form if their interest income subject to non-taxation or separate taxation under the Income Tax Law and the Restriction of Special Taxation Act. Filers shall fill out this form if their financial income (total of interest income and dividend income) exceeds 20 million won with interest income included. * Even though filers' financial income does not exceed 20 million won, they shall fill out this form if their interest income (ex. overseas financial income) is not withheld domestically. * Standard amount for global taxation of financial income : 20 million won 2. 1 Income Classification Code: Enter appropriate income classification codes mentioned below (11 ~ 17) in numerical order. (1) 11: "Interest from non-commercial loans withheld" as stipulated in Article 16 1 (11) of the Income Tax Law. (2) 12: "Interest income not withheld" as stipulated in Article 127 of the Income Tax Law Note: Enter Code 17 on "interest from non-commercial loans free from withholding." (3) 13: Other interest income withheld (4) 15: Interest income paid outside Korea and not subject to domestic withholding tax. (5) 16: Interest income derived from partnership under Article of the Restriction of Special Taxation Act. (6) 17: "Interest from non-commercial loans not withheld" as stipulated in Article 127 of the Income Tax Law Serial No.: Write down serial no. on each taxable interest income by the income classification code. If the number of each code is more than two, write down the sum of income by classification code in the last line Company Name (Name) & 4 Tax Registration No. (Resident Registration No.): Write down the name and tax registration no. (resident registration no.) for the company (person) paying interest Taxable Interest Income: Write down the sum of annual interest paid by each interest payer. * Write down the amount of total interest before withholding Income Tax Withheld: Write down the amount of tax withheld. Do not enter local income tax here (Local tax is calculated on page 3). 210 mm 297 mm ( 백상지 80g/ m2 ) 195

196 (33 쪽중제 5 쪽 ) ❺ 이자소득명세서 1 소득구분코드 2 일련번호 3 상호 ( 성명 ) 이자지급자 4 사업자등록번호 ( 주민등록번호 ) 5 이자소득금액 6 원천징수된소득세 210 mm 297 mm ( 백상지 80g/ m2 ) 196

197 (Page 5 of 33 Pages) ❺ Details of Interest Income 1 Income Classification Code 2 Serial No. 3 Company Name (Name) Interest Payer 4 Tax Reg. No. (Resident Reg. No.) 5 Taxable Interest Income 6 Income Tax Withheld 210 mm 297 mm ( 백상지 80g/ m2 ) 197

198 (33 쪽중제 6 쪽 ) ❻ 배당소득명세서작성방법 1. 소득세법 및 조세특례제한법 에따라비과세또는분리과세되는배당소득은이서식의작성대상에서제외되며, 개인별금융소득 ( 이자ㆍ배당소득의합계액 ) 이연간 2천만원을초과하는경우로서배당소득이있는때에작성해야합니다. 다만, 개인별금융소득이연간 2천만원이하인경우에도국내에서원천징수되지않은배당소득 ( 국외금융소득등 ) 이있는때에는그배당소득에대하여작성해야합니다. * 금융소득종합과세기준금액 : 2천만원 (2012년귀속까지는 4천만원 ) 2. 1 소득구분코드란 : 다음중해당되는소득구분코드 (21~29) 를코드순으로적습니다. 가. 종합과세기준금액 (2천만원) 초과분에대하여배당가산 (Gross-Up) 하는배당소득 : 21 나. 배당가산 (Gross-Up) 하지않은배당소득 : 22 23~29 코드에해당하는배당소득은해당코드로분류합니다. 집합투자기구로부터의이익, 자기주식또는자기출자지분의소각이익으로인한자본전입또는토지의재평가차액 ( 재평가세율 1% 적용대상 ) 의자본전입에따른의제배당, 법인이자기주식또는자기출자지분을보유한상태에서자본준비금이나재평가적립금을자본전입함에따라해당법인외의주주등의증가한지분비율에상당하는주식등의가액은전체배당소득을이코드로분류합니다. 21코드에해당하는배당소득중조세특례제한법제132조의규정에의한최저한세가적용되지아니하는법인세의비과세ㆍ면제ㆍ감면또는소득공제 ( 조세특례제한법 외의법률에의한비과세ㆍ면제ㆍ감면또는소득공제를포함한다 ) 를받은법인중대통령령이정하는법인으로부터받은배당등은감면비율을곱하여산출한금액을이코드로분류합니다. 다. 소득세법 제127조에따라원천징수되지않은배당소득 : 23 라. 국내에서원천징수되지않은국외에서지급받는배당소득 : 26 마. 소득세법 제17조제1항제8호에따른출자공동사업자의배당소득 : 28 바. 조세특례제한법 제100조의18에따라동업기업에서배분받은배당소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가둘이상인경우에는마지막일련번호다음줄에코드별합계를적습니다 법인명란ㆍ4 사업자등록번호란 : 배당을지급하는법인또는단체의명칭과사업자등록번호를적습니다 배당액란 : 지급자별로원천징수세액을차감하기전의총배당액을적습니다 대상금액란 : "21" 코드에해당하는배당소득이다른코드의배당소득및이자소득과합산하여 2천만원을초과하는경우, 초과하는배당액만을적습니다. ( 예 : 이자소득 1천만원, 배당소득 2천만원 (Gross-Up 대상 ) 인경우 5 배당액란은 2천만원을, 6 대상금액란은 1천만원을적음 ) 7. 7 배당가산액란 : [6 대상금액 가산율 ( 이후의배당소득은 100분의 11, 부터 까지의배당소득은 100분의 12)] 의방법으로산정한금액을적습니다 배당소득금액란 : [5 배당액 + 7 배당가산액 ] 의방법으로산정한금액을적습니다 원천징수된소득세란 : 배당을지급하는자에게원천징수된소득세를적습니다. 지방소득세는제3쪽에서계산하므로적지않습니다. 210mm 297mm ( 백상지 80g/ m2 ) 198

199 (Page 6 of 33 Pages) Instructions for Preparing ❻ Details of Dividend Income 1. Filers are not obliged to fill out this form if their dividend income is subject to non-taxation or separate taxation under the Income Tax Law and the Restriction of Special Taxation Act. Filers shall fill out this form if their financial income exceeds 20 million won with dividend income included. * Even though filers' financial income does not exceed 20 million won, they shall fill out this form if their interest income (ex. overseas financial income) is not withheld domestically. * Standard amount for global taxation of financial income : 20 million won (40 million won by 2012) 2. 1 Income Classification Code: Write down appropriate code mentioned below (21~29) in numerical order. (1) Dividend income subject to Gross-up : 21. (2) Dividend income not subject to Gross-up : 22. Dividend income subject to Code 23 to 29 is classified by appropriate codes. Each total dividend income of gains from collective investment vehicles, transfer to capital caused by gains on retirement of treasury stocks and investment shares and deemed dividend according to transfer to capital on net revaluation amount of land (subject to 1% of revaluation tax rate) is classified as Code 22. In case that corporations make capital reserves and revaluation reserves transfer to capital, having treasury stocks and investment shares, the total dividend income of the amount of stock prices equivalent to increased equity ratio of shareholders except for competent corporations is also classified as Code 22 as well. In dividend income subject to Code 21, the amount of dividend from corporations subject to income deductions (including non-taxation/tax exemption/tax reduction or income deduction under Korean Acts other than the Restriction of Special Taxation Act ), or from companies designated by the Presidential Decree among companies subject to non-taxation/exemption/reduction of corporate tax that are not included in the minimum tax by the Article 132 of the Restriction of Special Taxation Act is classified in this code by multiplying this amount by reduction rate. (3) Dividend income which is not withheld by Article 127 of the Income Tax Act : 23 (4) Dividend income paid outside Korea and not subject to domestic withholding tax : 26 (5) Dividend income of a co-investor as stipulated in 17(1)5 of the Income Tax Act : 28 (6) Dividend income derived from partnership under the Article of the 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 ㆍ 4Tax Registration No.: Write down the name and tax registration no. for the company paying dividend 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 40 million won if the total amount of dividend income in Code 21 and other interests and dividend income (not subject to gross-up) exceeds 20 million won. (ex) Interest income: 10 million won, Dividend income: 20 million won (subject to Gross-up), box 5: 20 million won, box 6: 10 million won 7. 7 Gross-up Amount: Dividend Income for Gross-up (6) x Gross-up rate (12% for dividend income during Jan. 1st 2009 ~ Dec. 31st 2010 and 11% for dividend income on and after Jan. 1st 2011) 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 local income tax here (Local tax is calculated in page 3). 210 mm 297 mm ( 백상지 80g/ m2 ) 199

200 (33 쪽중제 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 210 mm 297 mm ( 백상지 80g/ m2 ) 200

201 (Page 7 of 33 Pages) ❻ Details of Dividend Income 1 Income Classification Code 2 Serial No. Payer 3 Company Name 4 Tax Registration No. 5 Dividend Income 6 Dividend Income for Gross-up Gross-Up 7 Gross-up Amount (6 15/100) 8 Taxable Income (5+7) 9 Income Tax withheld 210 mm 297 mm ( 백상지 80g/ m2 ) 201

202 (33 쪽중제 8 쪽 ) ❼ 사업소득명세서작성방법 1. 1 소득구분코드란 : 아래의소득구분코드 (30 ㆍ 31 ㆍ 32 ㆍ 40 ㆍ 41) 를코드순으로적습니다. 가. 부동산임대업 ( 주택임대업제외 ) 의사업소득 : 30 나. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은부동산임대업의사업소득 : 31 다. 주택임대업의사업소득 : 32 (701101, , , ) 라. 부동산임대업외의사업소득 : 40 마. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은부동산임대업외의사업소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가둘이상인경우에는마지막일련번호다음줄에코드별합계를적습니다 사업장의소재지가국내인경우 "1", 국외인경우 "9" 로구분하여적고소재지국코드는국제표준화기구 (ISO) 가정한국가코드를적습니다 ( ISO 국가코드 : 국세청인터넷홈페이지 국세정보 국제조세정보 국세조세자료실에서조회할수있습니다 ). 예 ) 대한민국 :KR, 미국 :US 4. 6 기장의무 : 사업장별로 복식부기의무자, 간편장부대상자중하나를선택합니다 신고유형코드란 : 과세표준확정신고서에첨부하는조정계산서의작성자또는소득금액계산서의종류에따라다음과같이구분하여적습니다. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은사업소득의경우동업기업소득계산및배분명세서신고시조정구분에따라 11 코드또는 12 코드로구분하여적습니다. 가. 자기조정 ( 자기가직접조정계산서를작성한경우에해당됩니다 ): 11 나. 외부조정 ( 세무대리인이조정계산서를작성한경우에해당됩니다 ): 12 라. 성실신고확인 : 14 마. 간편장부소득금액계산서에따라소득금액을계산한경우 : 20 바. 기준경비율에따라소득금액을계산한경우 : 31 사. 단순경비율에따라소득금액을계산한경우 : 주업종코드란 : 해당되는업종코드가둘이상인경우에는수입금액이가장큰사업장의업종코드를적습니다 총수입금액란및 소득금액란 : 비과세사업소득인농가부업소득이있는사업자의경우는비과세사업소득 ( 농가부업소득 ) 계산명세서 ( 별지제 37 호의 3 서식 ) 를작성한후같은서식의 과세대상금액란의수입금액과소득금액을옮겨적습니다. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은사업소득의경우배분받은소득금액을총수입금액란에, 배분받은결손금을필요경비란에적습니다. 8. 필요경비란 : 기준경비율에따라신고하는경우 ⓲ 추계소득금액계산서의 16 필요경비계란의금액을적습니다. 다만, 소득금액을 ⓲ 추계소득금액계산서의 20 비교소득금액으로할경우에는 9 총수입금액에서 소득금액을뺀금액을적습니다. 9. 소득금액란 : 9 총수입금액에서 필요경비를뺀금액을적습니다. 다만, 기준경비율에의한추계신고자는 ⓲ 추계소득금액계산서의 소득금액을적습니다. 10. 과세기간개시일란ㆍ 과세기간종료일란 : 계속사업자의경우에는과세기간개시일은해당연도 "1. 1." 로적고, 과세기간종료일은 "12.31." 로적습니다. 신규사업자나폐업자는개업일또는폐업일을적고, 공동사업자의경우에는해당구성원의동업개시일과탈퇴일을적습니다. 11. 대표공동사업자란은공동사업인경우에는대표공동사업자의성명과주민등록번호를적습니다. 12. 특수관계인란은공동사업자중에특수관계인 ( 생계를같이하는친족 ) 이있는경우로서소득세법시행령제 100 조제 4 항에따른공동사업자중특수관계인의소득금액을합산신고하는경우에는특수관계인의성명과주민등록번호를적습니다. 13. 일련번호란 : 원천징수의무자또는납세조합별로일련번호를부여합니다. 14. 상호 ( 성명 ) 란ㆍ 사업자등록번호 ( 주민등록번호 ) 란 : 원천징수의무자또는납세조합의상호 ( 성명 ), 사업자등록번호 ( 주민등록번호 ) 를적습니다. 15. 소득세란ㆍ 농어촌특별세란 : 원천징수의무자또는납세조합이징수한소득세및농어촌특별세를적으며, 원천징수자또는납세조합별로연간합계액을적습니다. 지방소득세는제 3 쪽에서계산하므로적지않습니다 mm 297 mm ( 백상지 80g/ m2 )

203 (Page 8 of 33 Pages) Instructions for Preparing ❼ Details of Business Income 1. 1 Income Classification Code: Choose appropriate code ( ) mentioned below in numerical order. (1) Real Estate Rental(Excluding Housing Rent Serrvice) Business Income: 30 (2) Real Estate Rental Business Income derived from partnership under the Article of the Restriction of Special Taxation Act: 31 (3) Income from Housing Rent Service : 32(701101, , , ) (4) Other Business Income: 40 (5) Other Business Income derived from partnership under the Article of the Restriction of Special Taxation Act: Serial No.: Write down serial no. 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 If the business place is in Korea, enter "1," otherwise enter "9." Enter country code of business place as designated by the International Organization for Standardization ( ISO country code: NTS English website Resources Additional Info.) e.g.) Korea: KR, the United States: US 4. 6 Type of Bookkeeping: select one among Double entry bookkeeping, Simplified bookkeeping by business places 5. 7 Code for Type of Return: Write down the code number below according to the writers of statement of adjustment attached to the financial tax return or the type of income statement. 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 (writing a statement of adjustment for yourself): 11 (2) External-adjustment (writing a statement of adjustment by a tax attorney): 12 (3) Confirmation of compliant return: 14 (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 Business Code: If the number of code falling under related type and items of business is more than two, write down the code of the business from which revenue is the greatest Gross Income Amount & Income : A taxpayer with by-job income of farmhouse (non-taxable business income) should enter the income in the box of of Tax Form 37-3 after filling out this form. Under the provision of the Article of the Restriction on Special Taxation Act, write down business income derived from partnership in the box of Gross Income Amount and enter losses derived from partnership in the box of Necessary Expenses. 8. Necessary Expenses: When you file a return using Standard Expense Rate, enter the figure of 16 Total of Necessary Expenses in The Statement of Etimated Income Amount. However, when Income Amount is 20 Alternative Income Amount in The Statement of Estimated Income Amount, enter 9 Gross Revenue - Income Amount. 9. Income: Enter 9 Gross Revenue - Necessary Expenses (a taxpayer subject to Standard Expense Rate shall enter Income Amount of The Statement of Estimated Income Amount above). 10. Beginning Date of Taxable Period & Closing Date of Taxable Period: Those keeping their business going shall write Jan. 1st of the current year as beginning date of taxation period, and Dec. 31st of the current year as closing date of taxation period. As for new business starters and closed businesses, enter a beginning date or a shutdown date of business. As for co-owners, enter the business commencement and withdrawal date of a member for that year. 11. Representative Co-owner: For joint business, write down the name and identification number of representative co-owner. 12. Related Party: In case that partners have special relationship each other(relatives living together), 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. 13. Serial No.: Set a serial no. for withholding agent (company) and tax association. 14. Company Name(Name) & Tax Registration No. (Resident Registration No.): Write down the company name (name) and tax registration no. (resident registration no.) of withholding agent or taxpayer association. 15. Income Tax & Special Tax for Rural Development: Write down the annual amount of tax collected by withholding agent and 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). 210 mm 297 mm ( 백상지 80g/ m2 ) 203

204 (33 쪽중제 9 쪽 ) ❼ 사업소득명세서 1 소득구분코드 2 일련번호 사 소 재 지 3 업 장 국내1/ 국외9 소재지국코드 4 상 호 5 사업자등록번호 6 기 장 의 무 7 신고유형코드 8 주 업 종 코 드 9 총 수 입 금 액 10 필 요 경 비 소득금액 (9- ) 12 과 세 기 간 개 시 일 과 세 기 간 종 료 일 성 명 대 표 공동사업자 주민등록번호 특수관계인 성명주민등록번호성명주민등록번호성명주민등록번호 사업소득에대한원천징수및납세조합징수세액 일련번호 원천징수의무자또는납세조합 상호 ( 성명 ) 사업자등록번호 ( 주민등록번호 ) 원천징수또는납세조합징수세액 소득세 농어촌특별세 210 mm 297 mm ( 백상지 80g/ m2 ) 204

205 (Page 9 of 33 Pages) ❼ Details of Business Income 1 Income Classification Code 2 Serial No. 3 Place of Business Location Domestic 1 Overseas 9 State Code 4 Company Name 5 Tax Registration No. 6 Type of bookkeeping 7 Code for Type of Return 8 Main Business Code 9 Gross Income Amount 10 Necessary Expenses 11 Income (9- ) 12 Beginning Date of Taxable Period Closing Date of Taxable Period Representative Co-owner Related Party Name Alien (Resident) Registration No. Name Alien (Resident) Registration No. Name Alien (Resident) Registration No. Name Alien (Resident) Registration No. Tax withheld and tax collected by taxpayer association for business income Serial No. Withholding Agent or Taxpayer Association Company Name (Name) Tax Registration No. (Resident Reg. No.) Tax withheld or tax collected by taxpayer association Income Tax Special Tax for Rural Development 210 mm 297 mm ( 백상지 80g/ m2 ) 205

206 (33 쪽중제 10 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서작성방법 1. 이서식에비과세소득과분리과세소득은적지않습니다 소득구분코드란 : 다음중해당되는소득구분코드를코드순으로적습니다. 가. 근로소득의소득구분코드 1) 소득세법제127 조에따른원천징수의무가있는근로소득 ( 미군으로부터받는근로소득제외 ): 51 국내에서근로를제공하고받는근로소득은일반적으로여기에해당합니다. 2) 미군으로부터받는근로소득 : 52 3) 국외에서근로를제공하고받는근로소득 : 53 4) 근로소득납세조합가입자가받는근로소득 : 55 5) 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득 : 56 6) 소득세법 제127조에따른원천징수의무가없는근로소득 : 57 외국기관, 국제연합군 ( 미군제외 ), 국외에있는외국인또는외국법인으로부터받는근로소득 ( 국내지점ㆍ국내영업소ㆍ국내사업장으로부터받는근로소득제외 ) 을말합니다. 나. 연금소득의소득구분코드 : 66 다. 기타소득의소득구분코드 1) 61코드이외의기타소득 : 60 2) 조세특례제한법 제100조의18에따라동업기업에서배분받은기타소득 : 일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가둘이상인경우에는마지막일련번호다음줄에코드별합계를적습니다 상호 ( 성명 ) 란ㆍ4 사업자등록번호 ( 주민등록번호 ) 란 : 근로소득ㆍ연금소득ㆍ기타소득을지급하는자의상호 ( 성명 ) 및사업자등록번호 ( 주민등록번호 ) 를적습니다. 다만, 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득이있는근로자는해당주식매수선택권을부여한외국소재본점을적거나모회사의국내소재지점ㆍ연락사무소또는외국인투자기업의상호및사업자등록번호를적습니다 총수입금액란 : 지급자별로연간합계액을적습니다. 근로소득의경우총급여액 ( 근로소득에서제외되는소득과비과세소득을제외한금액을말함 ) 을, 연금소득의경우총연금액 ( 연금소득에서제외되는소득과비과세소득을제외한금액을말함 ) 을적습니다 필요경비란 : 필요경비를적습니다. 근로소득의경우에는근로소득공제액을적으며, 근무지가둘이상인경우에는주된근무지의근로소득에서공제하되, 주된근무지의근로소득이근로소득공제액에미달하는경우에는종된근무지의근로소득에서공제합니다. 연금소득의경우에는연금소득공제액을적습니다. 근로소득공제연금소득공제 ( 한도 900만원 ) 총급여액공제액총연금액공제액 500 만원이하 70% 350 만원이하총연금액 500 1,500만원이하 350만원 + 500만원초과액의 40% 만원이하 350만원 +350만원초과액의 40% 1,500 4,500만원이하 750만원 + 1,500만원초과액의 15% 700 1,400만원이하 490만원 +700만원초과액의 20% 4,500 1억원이하 1,200만원 + 4,500만원초과액의 5% 1,400만원초과 630만원 +1,400만원초과액의 10% 1억원초과 1,475만원 + 1억원초과액의 2% 7. 7 소득금액란 : 5 총수입금액에서 6 필요경비를뺀금액을적습니다 소득세란ㆍ9 농어촌특별세란 : 원천징수또는납세조합징수된소득세ㆍ농어촌특별세를적습니다. 지방소득세는제3쪽에서계산하므로적지않습니다 210 mm 297 mm ( 백상지 80g/ m2 ) 206

207 (Page 10 of 33 Pages) Instructions for Preparing ❽ Details of Wage & Salary Income, Pension Income and Other Income 1. Exclude non-taxable income and income subject to separate taxation Income Classification Code: Choose appropriate codes mentioned below and enter the code in numerical order. The classification code of wage and salary income (1) Wage and salary income subject to withholding tax according to the Art. 127 of the Income Tax Act (excluding wages and salaries received from the U.S. Armed Forces in Korea): 51 This includes wage and salary income received for providing services in Korea. (2) Wages and salaries received from the U.S. Armed Forces in Korea: 52 (3) Wage and salary income received for providing services abroad: 53 (4) Wage and salary income of the member who joins a taxpayer association: 55 (5) Wage and salary income incurred from the exercise of stock option granted by foreign companies: 56 (6) Wage and salary income not subject to withholding tax according to the Art. 127 of the Income Tax Act: 57 This includes wage and salary income received from foreign organizations, the U.N. Forces (except U.S. army), foreigners or foreign corporations outside Korea (excluding wage and salary received from foreign corporation's domestic branches and domestic business office/place.) Pension Income: 66 Other Income (1) Other income which is not under code 61: 60 (2) Other income derived from partnership under the Article of the Restriction of Special Taxation Act: Serial No.: Set a serial no. by each code. If the number of code is more than two, write down the sum of income by classification code in the last line. 4. Write down 3 Company Name (Name) and 4 Tax Registration No.(Resident Reg. No.) of those who are paying wage and salary income, pension income and other income. But the worker who has wage and salary income incurred from the exercise of stock option granted by foreign companies shall write down the name or tax registration no. of foreign head quarters which have the stock option concerned, domestic branch, liaison office or the foreign invested company. 5. Write down an annual 5 Gross Receipt by each income payer. For wage and 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) Necessary Expenses: For wages and salaries, write down the amount of earned income deduction, which is deducted from the wages and salaries income accrued in main working place if working place is more than two. But in case where the amount of wages and salaries is less than earned income deduction, the excess amount can be carried over to be deducted from the secondary working place. In case of pension income, write down the amount of pension income deduction. Income Deduction for Wage/Salary Income Deduction for Pension(ceiling 9M won) Total Wage/Salary Deduction Amount Total Pension Deduction Amount ~5M won 70% ~3.5M won Total pension amount 5M won 15M won 3.5M won + 40% of excess 3.5M won + 40% of excess amount 3.5M won 7M won amount of 5M won of 3.5M won 15M won 45M won 45M won 100M won 100M won~ 7.5M won + 15% of excess amount of 15M won 12M won + 5% of excess amount of 45M won 14.75M won + 2% of excess amount of 100M won 7M won 14M won 14M won~ 4.9M won + 20% of excess amount of 7M won 6.3M won + 10% of excess amount of 14M won 7. 7 Taxable Income: 5 Gross Receipt - 6 Necessary Expenses 8. 8 Income Tax & 9 Special 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). 210 mm 297 mm ( 백상지 80g/ m2 ) 207

208 (33 쪽중제 11 쪽 ) ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서 1 소득구분코드 2 일련번호 소득의지급자 ( 부여자의국내사업장 ) 5 총수입금액 6 필요경비 7 소득금액 ( 총급여액ㆍ ( 근로소득공제ㆍ 3 상호 ( 성명 ) (5-6) 총연금액 ) 연금소득공제 ) 8 소득세 4 사업자등록번호 ( 주민등록번호 ) 원천징수또는납세조합징수세액 9 농어촌특별세 210 mm 297 mm ( 백상지 80g/ m2 ) 208

209 (Page 11 of 33 Pages) ❽ Details of Wage & Salary Income, Pension Income and Other Income 1 Income Classification Code 2 Serial No. Payer (Domestic working place) 3 Company Name (Name) 4 Tax Reg. No. (Resident Reg. No.) 5 Gross Receipt (Total amount of wage&salary and pension) 6 Necessary Expenses (Income deduction of wage&salary and pension) 7 Taxable Income (5-6) Tax withheld or tax collected by taxpayer association 8 Income Tax 9 Special Tax for Rural Development 210 mm 297 mm ( 백상지 80g/ m2 ) 209

210 (33 쪽중제 12 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서작성방법 1. 1 소득별소득금액란 : 소득의구분별로다음과같은방법으로적습니다. 가. 이자소득금액란 : ❺ 이자소득명세서의 5 이자소득금액의합계액나. 배당소득금액란 : ❻ 배당소득명세서의 8 배당소득금액의합계액에서 소득세법 제 17 조제 1 항제 8 호에따른출자공동사업자의배당소득을제외한금액다. 출자공동사업자의배당소득금액란 : 소득세법제 17 조제 1 항제 8 호에따른출자공동사업자의배당소득금액의합계액라. 부동산임대업 ( 주택임대업제외 ) 의사업소득금액란 : ❼ 사업소득명세서의소득구분코드가 30 과 31 인소득의 소득금액란의합계액. 다만, 합계액이결손 (-) 인경우에는 "0" 으로적고, 그결손금은 이월결손금명세서의부동산임대업 ( 주택임대업제외 ) 의사업소득금액의이월결손금발생금액 (2) 란에적습니다. 마. 부동산임대업 ( 주택임대업제외 ) 외의사업소득금액란 : ❼ 사업소득명세서의소득구분코드가 32, 40, 41 인소득의 소득금액란의합계액바. 근로소득금액, 연금소득금액, 기타소득금액란 : ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서의각소득별 7 소득금액란의합계액 2. 2 부동산임대업 ( 주택임대업제외 ) 외의사업소득결손금공제금액란 : 부동산임대업 ( 주택임대업제외 ) 외의사업소득금액이결손 (-) 인경우에는그결손금액을부동산임대업 ( 주택임대업제외 ) 의사업소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다. 부동산임대업 ( 주택임대업제외 ) 외의사업소득의결손금또는이월결손금을배당소득이나이자소득에서공제할것인지여부및그공제할금액은 소득세법 제 45 조제 5 항에따라납세자가결정합니다 부동산임대업 ( 주택임대업제외 ) 외의사업소득이월결손금공제금액란 : 부동산임대업 ( 주택임대업제외 ) 외의사업소득의이월결손금이있는경우에는그이월결손금을부동산임대업 ( 주택임대업제외 ) 외의사업소득금액ㆍ부동산임대업 ( 주택임대업제외 ) 의사업소득금액ㆍ근로소득금액ㆍ연금소득금액ㆍ기타소득금액과종합과세되는이자소득금액ㆍ배당소득금액 ( 원천징수세율이적용되는이자ㆍ배당소득금액에서는공제불가 ) 에서순차로공제합니다 부동산임대업 ( 주택임대업제외 ) 의사업소득이월결손금공제금액란 : 부동산임대업 ( 주택임대업제외 ) 의사업소득에서공제하는부동산임대업의사업소득이월결손금을적습니다 결손금ㆍ이월결손금공제후소득금액란 : ( ) 의방법으로산정한금액을적습니다. 다만, 부동산임대업 ( 주택임대업제외 ) 외의사업소득금액이음수 (-) 인경우 ( 부동산임대업 ( 주택임대업제외 ) 외의사업소득의결손금을 2 와같이다른소득금액에서공제한후에도결손금이남는경우를말합니다 ) 에는 "0" 으로적고, 그남은결손금은 ➉ 이월결손금명세서의부동산임대업 ( 주택임대업제외 ) 외의사업소득의 2 이월결손금발생금액란에적습니다. 이월결손금명세서작성방법 1. 1 발생과세기간란ㆍ 2 발생금액란 : 직전 10 개과세기간 (2008 년이전과세기간에발생한이월결손금은직전 5 개과세기간 ) 과해당과세기간에발생한이월결손금을과세기간별로차례대로적습니다 전기까지공제액란 : 직전과세기간까지공제한금액을적습니다 당기공제액란 : 당기에공제한금액을적습니다. 먼저발생한이월결손금부터순차로공제합니다 ( 당기공제액의합계액은 ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 4 란또는 3 란의합계액과같습니다 ) 소급공제액란 : 조세특례제한법시행령제 2 조에따른중소기업자가해당과세기간에발생한결손금을소득세법제 85 조의 2 에따라소급공제하는경우그소급공제하는금액 [ 결손금소급공제세액환급신청서 ( 별지제 40 호의 4 서식 ) 의 12 소급공제를받으려는이월결손금을말합니다 ] 을적습니다 그밖의공제액란 : 이월결손금을자산수증익및채무면제익으로보전 ( 충당 ) 한경우그금액을적습니다 잔액란 : 이월결손금발생금액중당기까지공제하고남은잔액을 ( ) 의방법으로산정하여적습니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 210

211 (Page 12 of 33 Pages) Instructions for Preparing ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction 1. 1 Amount of Income by Income Classification (1) Interest Income: Gross amount of 5 Interest Income in the ❺ Details of Interest Income (2) Dividend Income: Gross amount of 8 Dividend Income in the ❻ Details of Dividend Income excluding the dividend income paid to a co-investor under of the Income Tax Act (3) Dividend income paid to a co-investor: A co-investor's total dividend income under of the Income Tax Act. (4) Real Estate Rental Business(excluding Housing Rental Service) Income: Sum of Income of which classification code is either 30 or 31 in the ❼ Details of Business Income. If the amount is (-), write down "0," and enter the loss in the 2 of the Statement of Deficit Carried Over. (5) Other Business Income: Sum of Income of which classification code is either 32, 40 or 41 in the ❼ Details of Business Income (6) Wage & Salary Income, Pension Income and Other Income: Sum of 7 Taxable Income of each income type in the ❽ Details of Wage & Salary Income, Pension Income and Other Income Deficit Deduction for Other Business Income: The amount of deficit for other business income is deducted from each income in following sequence; real estate rental business income(excluding Housing Rental Service), wage & salary income, pension income, other income, and interest income and dividend income subject to global income tax (not deductible for interest income and dividend income subject to withholding tax rate). Taxpayers decide both the amount of deficit to be deducted and whether the deficit or the deficit carried over is deducted from interest income or dividend income as stipulated in Article 45 5 of the Personal Income Tax Law Deficit Carried Over Deduction for Other Business Income: The amount of deficit carried over for other business income is deducted from each income in following sequence; Other business income, real estate rental business income(excluding Housing Rental Service), wage & salary income, other income, and dividend income and interest income subject to global income tax (not deductible for interest income and dividend income subject to withholding tax rate) Deficit Carried Over Deduction for Real Estate Rental Business Income(excluding Housing Rental Service): Write down the deficit carried over which is deducted from real estate rental business income(excluding Housing Rental Service) Income after Deficit / Deficit Carried Over: * In case where the other business income is under zero (when the amount of deficit for other business income 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 the Statement of Deficit Carried Over. Instructions for Preparing Statement of Deficit Carried Over 1. 1 Taxation Period Accrued & 2 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. Write down the 3 Amount Deducted by previous taxation period. 3. Write down the 4 Current Deduction in the line. Deduct the first incurred deficit carried over in sequence. (The total amount of the current deduction is the sum of 4 or 3 in the ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction.) 4. Write down the 5 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 Restriction of Special Taxation Act applies retroactive deduction to the deficit which is incurred in current taxation period under Article 85-2 of the Income Tax Law Other Deduction: Write the amount in case that the deficit carried over is appropriated as gain from assets contributed or gain from discharge of indebtedness Balance: Write down the amount of accrued deficit carried over which is left after deduction ( ) 210 mm 297 mm ( 백상지 80g/ m2 ) 211

212 (33 쪽중제 13 쪽 ) ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서 구 분 1 소득별소득금액 2 부동산임대업 ( 주택임대업제외 ) 외의사업소득결손금공제금액 3 부동산임대업 ( 주택임대업제외 ) 외의사업소득이월결손금공제금액 이월결손금공제금액 4 부동산임대업 ( 주택임대업제외 ) 의사업소득이월결손금공제금액 5 결손금ㆍ이월결손금공제후소득금액 이자소득금액 배당소득금액 출자공동사업자의배당소득금액 부동산임대업 ( 주택임대업제외 ) 의사업소득금액 부동산임대업 ( 주택임대업제외 ) 외의사업소득금액 근로소득금액 연금소득금액 기타소득금액 합계 ( 종합소득금액 ) 이월결손금명세서 구분 이월결손금발생명세 1 발생과세기간 2 발생금액 3 전기까지공제액 4 당기공제액 당기공제액 5 소급공제액 6 그밖의공제액 7 잔액 부동산 임대업 ( 주택임대업 제외 ) 의 사업소득 부동산 임대업 ( 주택 임대업 제외 ) 외의 사업소득 210 mm 297 mm ( 백상지 80g/ m2 ) 212

213 (Page 13 of 33 Pages) ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction Classification Interest Income 1 Amount of Income by Income Classification 2 Deficit Deduction for Other Business Income excluding real estate leasing business (excluding housing rental service) Deficit Carried Over Deduction Amount 3 Deficit Carried Over Deduction for Other Business Income 4 Deficit Carried Over Deduction for Real Estate Rental Business Income excluding housing rental service 5 Income after Deficit / Deficit Carried Over Dividend Income Dividend Income paid to a co-investor Real Estate Rental Business Income (excluding housing rental service) Other Business Income Wage & Salary Income Pension Income Other Income Total Global Income Classification Deficit carried over 1 Taxation Period Accrued 2 Amount Accrued Statement of Deficit Carried Over 3 Amount Deducted by Pre-taxation Period 4 Current Deduction Current Deduction 5 Retroactive Deduction 6 Other Deduction 7 Balance Real Estate Rental Business Income (excluding housing rental service) Other Business Income 210 mm 297 mm ( 백상지 80g/ m2 ) 213

214 (33 쪽중제 14 쪽 ) 소득공제명세서작성방법 이서식의인적공제와특별공제는소득공제신고서 ( 별지제37호서식 ) 를, 조세특례제한법상의소득공제는해당공제신청서를작성한후작성합니다. 1. 인적공제 (1 ~ 7) 란 : 다음과같은방법으로적습니다. 가. 기본공제란 : 본인과연간소득금액 ( 퇴직, 양도소득금액포함 ) 이 100 만원 ( 근로소득만있는경우총급여 500만원 ) 이하인배우자, 거주자 ( 그배우자를포함한다 ) 와생계를같이하는연간소득금액이 100만원이하 ( 근로소득만있는경우총급여 500만원 ) 인공제대상부양가족에대하여각각 1명당 150 만원 ( 해당인원 150 만원 ) 을각난에서공제합니다. 공제대상부양가족은만 60세이상이거나만 20세이하이어야합니다 ( 장애인과수급자는연령의제한이없으며, 위탁아동은만 18세미만입니다 ). 나. 추가공제란 : 기본공제대상자중경로우대자 ( 만 70세이상인자 ) 는 4 경로우대자란에 1명당 100만원을, 장애인인경우에는 5 장애인란에 1명당 200 만원을, 본인이여성 ( 종합소득금액 3천만원이하 ) 으로서부양가족이있는세대주이거나배우자가있는경우 6 부녀자란에 50만원을, 배우자가없는자로서기본공제대상인직계비속또는입양자가있는경우 7 한부모가족란에 100만원을각각공제합니다. 다만, 6과중복인경우 7를적용합니다. 2. 연금보험료공제 (9 ) 란 : 국민연금법에따라부담하는연금보험료 ( 사용자부담금은제외합니다 ) 는 9란에서, 그밖의각연금법또는별정우체국법에따라근로자본인이부담하는기여금ㆍ부담금 ( 공무원연금, 군인연금, 사립학교교직원연금, 별정우체국연금의합계 ) 은 란에서각각공제합니다. 3. 주택담보노후연금이자비용공제란 : 연금소득이있는거주자로주택담보노후연금을지급받은경우에는그지급받은연금에대하여해당연도에발생한이자상당액을해당연금소득범위내에서 200만원을한도로공제합니다. 4. 특별공제 (12~14) 란 : 다음과같은방법으로적습니다. 가. 12 보험료공제란 : 근로소득자 ( 일용근로자는제외합니다 ) 만근로소득금액에서공제합니다. - 공제항목 : 건강보험료 ( 노인장기요양보험료포함 ), 고용보험료나. 13 주택자금공제란 : 근로소득자 ( 일용근로자는제외합니다 ) 만근로소득금액에서공제합니다. ᄀ주택임차차입금원리금상환액무주택세대의세대주 ( 세대주가주택관련공제를받지않은경우세대원도가능 ) 인근로자가국민주택규모의주택 ( 주거용오피스텔포함 ) 을임차하기위하여금융회사등으로부터차입한차입금의원리금상환액ᄂ장기주택저당차입금이자상환액공제주택을소유하지아니하거나 1주택을보유한세대의세대주 ( 세대주가주택관련공제를받지않은경우세대원도가능 ) 가주택 ( 취득당시기준시가 4억원이하 ) 을취득하기위하여당해주택에저당권을설정하고금융기관등으로부터차입한장기주택저당차입금의이자상환액다. 기부금 ( 이월분 ) 공제란 : 2013년말까지공제받지못한기부금이월공제금은종전과같이소득공제합니다. 5. 인적공제대상자명세란 : 본인을포함한기본공제대상자의인적사항을적으며, 내외국인란에내국인은 "1", 외국인은 "9" 로구분하여적고, 외국인은주민등록번호란에외국인등록번호 ( 여권번호 ) 를적습니다. 6. 조세특례제한법 상소득공제 ( ~ ) 는관련제목 ( 조문 ) 을 조세특례제한법제목 ( 조문 ) 란에적은후, 그소득공제금액을 금액란에적으며, 사업소득에대한소득공제인경우에는 사업자등록번호란에사업자등록번호를적고, 코드란은적지않습니다. 7. 소득공제종합한도초과액은 -1 소득공제종합한도계산부표의 9 소득공제종합한도초과액을옮겨적습니다. 210mm 297mm ( 백상지 80g/ m2 ) 214

215 (Page 14 of 33 Pages) Instructions for Preparing Details of Exemption and Deductions Personal deductions and special deductions should be entered based on the following [Form 37], and exemptions and deductions under the Restriction of Special Taxation Act should also be based on the related form. 1. Personal Deductions (1 ~ 7) (1) Basic Deduction: 1.5 million won per capita is deductible (number of persons x 1.5 million won) for yourself, spouse and family with annual income(including retirement income/capital gains) not more than 1 million won. Dependent family members subject to deduction should be not less than 60 or not more than 20 (No age restriction on the disabled and those under the National Basic Livelihood Security System add foster child aged less than 18). (2) Additional Deduction: 1 million won is additionally deductible for an eligible person for basic deduction aged 70 or older(4) and 2 million won is additionally deductible for a disabled person (5). 500,000 won is additionally deductible for a woman(whose global income is less than 30M won) who is a householder having dependents or who has a spouse (6). 1 million won is additionally deductible for single-parent who has no spouse having descendants/adoptees eligible for basic income tax deduction (7). In case of duplication with 6, apply Pension Premium Deduction (9~ ): The amount of contribution (excluding employer liability) shall be deducted if a resident pays national pension premium according to the National Pension Act (9). The amount of contribution(sum of public official pension, military pension, special post office pension, Korea Teacher's pension) shall be deducted if a resident pays employee contribution according to the other pension acts or the Special Post Office Act. 3. Deduction for Reverse Mortgage Interest: If you are a resident who has a retirement income and receives reverse mortgage, you are entitled to take the deduction for interest accruing for the year on the mortgage with a limit of 2 million won within the range of mortgage income. 4. Special Deductions ( ~ ) (1) Insurance Premium Deduction : Deduction is taken from the amount of labor income only (excluding the wages of day workers). - Deduction item : Health Insurance (including Long-term Care Insurance for the Aged), Employment Insurance (2) 13 Housing Fund Allowances :Deduction is taken from the amount of labor income only (excluding the wages of day workers). ᄀ Repayment of principal for house rent deposit Repayment of principal for a rent deposit from a financial institute to rent a housing (a size of national housing including residential officetel) by a worker who is a householder of non-homeowner family (available for a family mamner, where the head of a household did not receive deduction relevant to housing). ᄂ Deduction for the interest repayment of long-term house mortgage loans An interest repayment of long-term house mortgage loans from a financial institute in order to acquire a housing (as of the time of acquirement, the housing cost shall be 400M or less) by a householder who does not own a house or owns one house (available for a family member, where the head of a household did not receive deduction relevant to housing). (3) Deduction for Donations(carries over) : Donations carried over that was not deducted by the end of 2013 shall be subject to income deduction as before. 5. Dependants for Deduction: List names and required information of the filer and his/her dependants eligible for basic income tax deduction. In box Citizen/Foreigner, a resident shall enter "1" and a foreigner "9". In box Resident (Alien) Reg. No., a foreigner shall enter alien registration number. 6. Exemptions and Deductions under the Restriction of Special Taxation Act ( ~ ): The column is for the related Article of the Restriction of Special Taxation Act and the column is for the deduction amount. And the column is for taxpayer's tax registration number if the deduction is for business income. Code: Leave it blank. 7. Excess of Global Limit of Income Deduction for 9 shall be put into the excess of global limit of income deduction for of details of Global Limit of Income Deduction in mm 297 mm ( 백상지 80g/ m2 ) 215

216 소득공제명세서 (33 쪽중제 15 쪽 ) 인적공제 기본공제 소득세법상소득공제 구 분 금 액 구 분 금 액 1 본 인 2 배우자 9 국민연금연금보험료 10 공무원ㆍ군인ㆍ사립학교공제교직원ㆍ별정우체국연금 11 주택담보노후연금 3 부양가족 ( 명 ) 이자비용공제 4 경로우대자 ( 명 ) 12 보험료공제 5 장애인 ( 명 ) 13 주택자금공제추가특 6부녀자 14 기부금 ( 이월분 ) 공제공제별근로소득이있는자 7 한부모가족 (12~14) 공 15 특별 8 인적공제계제공제근로소득이없는자 (1~7의합계 ) 합계 (14) 16 인적공제대상자명세 관계성명내외국인 주민등록번호 ( 외국인등록번호등 ) 관계성명내외국인 주민등록번호 ( 외국인등록번호등 ) 관계코드 : 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀ㆍ입양자 =4, 직계비속중자녀ㆍ입양자외 ( 직계비속과그배우자가모두장애인인경우그배우자포함 )=5, 형제자매 =6, 수급자 =7, 위탁아동 =8( 관계코드 4~6 은소득자와배우자의각각의관계를포함합니다.) 조세특례제한법 상소득공제 17 조세특례제한법 조문 ( 제목 ) 18 코드 19 금액 20 사업자등록번호 조세특례제한법 상소득공제합계 소득공제합계 (8~11+ + ) 소득공제종합한도초과액 210 mm 297 mm ( 백상지 80g/ m2 ) 216

217 (Page 15 of 33 Pages) Details of Exemptions and Deductions Exemptions and Deductions under the Income Tax Law Classification Amount Classification Amount Basic 1 Taxpayer Him/Herself 2 Spouse Pension Premium Deduction 9 National Pension public official/military/special post office/korea Teacher's pension Personal Deduction Additional 3 Dependants( ) 4 the elderly( ) 5 Disabled Person( ) 6 Female Worker 7 Single-parent family 8 Total of Personal Deduction (Sum of 1~7) Deduction for Reverse Mortgage Interest Special Deduction insurance premium Housing Fund Allowances Deduction for Donations(carried over) Individual having wage or t otal special salary( ~ ) t a x Individual not having wage or credit salary( ) List of Eligible Dependants for Deduction Relation -ship Code Name Citizen/ Foreigner Resident (Alien) Reg. No. Relationshi p Code Name Citizen/ Foreigner Resident (Alien) Reg. No Relationship Code: Yourself=0, Linear ascendant of yourself=1, Linear ascendant of spouse=2, Spouse=3, Children or the adopted=4, Other linear descendants (if the linear descendant and his/her spouse are both disabled, the spouse is also included)=5, Brother and sister=6, Taxpayers subject to the Basic Livelihood Security System=7 Foster child=8(relationship code 4~6 includes relationship of the taxpayer himself/herself and that of his/her spouse) Exemptions and Deductions under the Restriction of Special Taxation Act Article of the Restriction of Special Taxation Act Code Amount Tax Reg. No. Sum of Exemptions and Deductions under the Restriction of Special Taxation Act Sum of Exemptions and Deductions (8 ~ + + ) Excess of Global Limit of Income Deduction 210 mm 297 mm ( 백상지 80g/ m2 ) 217

218 -1 소득공제종합한도계산부표작성방법 (33 쪽중제 16 쪽 ) 이서식작성후 소득공제명세서를작성합니다. 1. 소득공제종합한도 ( 조세특례제한법 제132조의2) 거주자의종합소득에대한소득세를계산할때다음중어느하나에해당하는공제금액의합계액이 2,500 만원을초과하는경우에는그초과하는금액은없는것으로합니다. 가. 소득세법 제52조에따른특별공제중주택자금공제나. 중소기업창업투자조합출자등에대한소득공제 ( 조세특례제한법 제16조제 1항 ), 다만, 같은법제16 조제1항제 3호또는제4호에따른출자ㆍ투자제외다. 소기업ㆍ소상공인공제부금에대한소득공제 ( 조세특례제한법 제86조의3) 라. 청약저축ㆍ주택청약종합저축에대한소득공제 ( 조세특례제한법 제87조제2항 ) 마. 우리사주조합출자에대한소득공제 ( 조세특례제한법 제88조의4제1항 ) 사. 장기집합투자증권저축소득공제 ( 조세특례제한법 제91조의16) 바. 신용카드등사용금액에대한소득공제 ( 조세특례제한법 제126조의2) 2. 소득공제종합한도요약 항목구분공제액한도종합한도적용여부 인적공제 연금보험료 기본공제 ( 본인, 배우자, 부양가족 ) 1 명당 150 만원 추가공제 경로우대자 1 명당 100 만원, 장애인 1 명당 200 만원, 부녀자 50 만원, 한부모 100 만원 공적연금보험료전액 주택담보노후연금이자비용연 200 만원 ( 연금소득금액한도 ) 한도 특별소득공제 주택자금 건강보험료, 고용보험료장기요양보험료 전액 주택임차차입금원리금상환액 ( ᄀ ) ( ᄀ + ᄃ ) 연 300 만원한도 장기주택저당차입금이자상환액 ( ᄂ ) ( ᄀ + ᄂ + ᄃ ) 연 500 만원 (1,800 만원 ) 한도 개인연금저축연 72 만원한도 중소기업창업투자조합출자등 종합소득금액의 50% 한도 ( 개인투자조합출자및벤처기업등투자분은제외 ) 그밖의 소득공제 소기업ㆍ소상공인공제부금연 300 만원한도 주택마련저축 ( ᄃ ) ( 청약저축, 주택청약종합저축 ) ( ᄀ + ᄃ ) 연 300 만원한도 우리사주조합출연금연 400 만원한도 장기집합투자증권저축연 240 만원한도 신용카드등사용금액 Min[300 만원, 총급여 20%] 만원 ( 전통시장 ) 만원 ( 대중교통 ) 고용유지중소기업근로자연 1,000 만원한도 목돈안드는전세이자상환액연 300 만원한도 210 mm 297 mm [ 백상지 80g/ m2 ( 재활용품 )] 218

219 (Page 16 of 33 Pages) Instruction for Preparing -1 Details of Global Limit of Income Deduction Details of Exemptions and Deductions should be filled out after this form. 1. Global Limit of Income Deduction [Restriction of Special Taxation Act 132-2] Where a sum of deduction amount, which falls under following lists, excesses 25 million won in a resident's income tax calculation, the excess amount shall not be counted, (1) Housing Fund Allowances of the Special deduction under Article 52 of the Restriction of Special Taxation Act (2) Income deductions for Investment in Small and Medium Enterprise Establishment Investment Association, etc. (Restriction of Special Taxation Act 161)(excluding investments under the Restriction of Special Taxation Act or 161-4) (3) Income deductions for Mutual aid fund for small enterprises and small enterprisers (Restriction of Special Taxation Act 86-3) (4) Income deductions for subscription deposits housing subscription synthetic deposits (Restriction of Special Taxation Act 872) (5) Income deductions for investment in Employee Stockholders Association (Restriction of Special Taxation Act 88-41) (6) Income deduction for long-term collective investment security savings (Restriction of Special Taxation Act 9116) (7) Income deductions for credit card, etc. (Restriction of Special Taxation Act ) 2. Summary of Global Limit of Income Deduction Item Classification Deduction Ceiling Availibility of Global Limit Personal Deduction Basic Deduction(taxpayer, spouse, dependant) Additional Deduction 1.5M won per person 1M won per one elderly person, 2M won per one disabled person, 500,000 won for females, 1M one for single-parent Insurance Public Pension Premium whole amount Premium Deduction for Reverse Mortgage Interest 2M won per year Special Income Deduction Other Income Deduction Health Insurance Premium, Employment Insurance Premium, Long-term care Insurance Premium Housin g Fund repayment of principal for house rent deposit ( ᄀ ) Deduction for the interest repayment of long-term house mortgage loans( ᄂ ) whole amount ( ᄀ + ᄃ ) 3M won per year ( ᄀ + ᄂ + ᄃ ) 5M won per year(15m won) Personal Pension Savings 620,000 won per year Investment in Small and Medium Enterprise Establishment Investment Association Mutual aid fund for small enterprises and small enterprisers House-purchasing savings( ᄃ ) (subscription deposit, housing subsciption synthetic deposit) Investment(contribution) in Employee Stockholders Association long-term collective investment security savings Amount used by credit card, etc. 50% of global income 3M won per year 2013 and 2014 payments excluding investments for Private Investment Association and venture company in 2014 ( ᄀ + ᄃ ) 3M won per year 4M won per year 2.4M won per year Min 3M won, 20% of total salary + 1M won(traditional market) + 1M won(public transportation) Employees of SMEs that maintains Employment 10M won per year Repayment of interest for jeon-se that doesn't require lump-sum savings 3M won per year 210mm 297mm [ 백상지 80g/ m2 ( 재활용품 )] 219

220 (33 쪽중제 17 쪽 ) -1 소득공제종합한도계산부표 소득세법 상특별공제 구분금액대상 1 주택자금 근로자 조세특례제한법 상소득공제 구분금액대상 2 중소기업창업투자조합출자등 거주자 3 소기업ㆍ소상공인공제부금 거주자 4 주택마련저축 ( 청약저축, 주택청약종합저축 ) 근로자 5 우리사주조합출자 ( 출연금 ) 근로자 6 장기집합투자증권저축 근로자 7 신용카드등사용금액 근로자 8 종합한도적용소득공제액합계 (1~7) 9 소득공제종합한도초과액 ( 종합한도적용소득공제액 - 2,500 만원 ) 220

221 -1 Details of Global Limit of Income Deduction (Page 17 of 33 Pages) Special Deductions under the Income Tax Act Classification Amount Target 1 housing funds worker Exemptions and Deductions under the Restriction of Special Taxation Act Classification Amount Target 2 Investment in Small and Medium Enterprise Establishment Investment Association 3 Mutual aid fund for small enterprises and small enterprisers 4 House-purchasing savings (subscription deposit, housing subsciption synthetic deposit) 5 Investment(contribution) in Employee Stockholders Association resident resident worker worker 6 long-term collective investment security savings worker 7 Amount used by credit card, etc. worker 8 Total income deduction applicable to global limit (1~7) 9 Excessive amount of income deduction applicable to global limit (income deduction applicable to global limit - 25 million won) 221

222 (33 쪽중제 18 쪽 ) 세액감면명세서및 세액공제명세서작성방법 1. 소득세의감면에관한규정과세액공제에관한규정이동시에적용되는경우에는다음의순서에따라적용합니다. 가. 해당과세기간의소득에대한세액감면나. 이월공제가인정되지않는세액공제다. 이월공제가인정되는세액공제. 이경우해당과세기간의세액공제와전과세기간에서이월된미공제액이함께있는때에는이월된미공제액을먼저공제합니다. 세액감면및세액공제의합계액이납부할세액 ( 가산세는제외합니다 ) 을초과하는경우에는그초과하는금액은없는것으로보며, 납부할세액이 조세특례제한법 제 132 조에따른최저한세에미달하는경우그미달하는세액에상당하는부분에대하여는감면등을하지않습니다. 다만, 이월공제가인정되는세액공제의경우에는다음과세기간으로이월하여사업소득에대한소득세에서이를공제할수있습니다 해당제목 ( 법조문 ) 란 : 세액감면또는세액공제에관한해당제목 ( 조세특례제한법 의조문 ) 을적습니다. 가. 배당세액공제 ( 소득세법 제 56 조 ) 는 종합소득산출세액계산서 ( 금융소득자용 ) 의 배당세액공제의 란의금액을적습니다. 소득세법 제 64 조에따른종합소득금액에주택 ( 부수토지포함 ) 등매매차익이있는자 ( 소득세법 제 104 조제 1 항제 4 호부터제 8 호까지및제 10 호의어느하나에해당하는주택또는토지의매매차익이있는거주자 ) 는 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 의 배당세액공제의 란의금액을적습니다. 나. 자녀세액공제ㅇ종합소득이있는거주자의기본공제대상자녀 ( 입양자, 위탁아동포함 ) 2 명이하 : 1 명당 15 만원 (1 명 : 15 만원, 2 명 : 30 만원 ), 자녀 2 명초과 : 30 만원 + 2 명초과 1 명당 30 만원ㅇ기본공제대상자녀중 6 세이하자녀가 2 명이상인경우 : 2 명 (15 만원 ), 2 명초과 (15 만원 + 2 명초과 1 명당 15 만원 ) ㅇ출산 입양자세액공제 : 1 명당 30 만원다. 연금계좌세액공제 : 연금계좌납입액 (400 만원한도 ) 12%( 종합소득금액이 4 천만원이하이거나근로소득만있는근로자로총급여 5 천 500 만원이하인근로자의경우에는 15%) 라. 특별세액공제ㅇ보험료세액공제, 의료비세액공제, 교육비세액공제ㅇ기부금세액공제 : 기부금명세서 ( 별지제 45 호서식 ) 를먼저작성한후이난을적습니다. 사업소득의필요경비에산입하지않은기부금중기부금코드별로다음의공제한도범위내의금액을공제대상기부금으로하되, 기부금명세서의코드 10, 40, 41 의기부금공제액은이난에적고, 코드 20, 42 의기부금공제액은조세특례제한법의세액공제란에적습니다. 세액공제액은사업소득금액을계산할때필요경비에산입한기부금을뺀금액의 100 분의 15( 해당금액이 3 천만원을초과하는경우그초과분에대해서는 100 분의 25) 에해당하는금액을종합소득산출세액에서공제합니다. 다만, 사업소득또는제 62 조에따라원천징수세율을적용받는이자소득및배당소득에대한대통령령으로정하는산출세액은제외합니다. 조세특례제한법 제 76 조에따라기부한정치자금은 10 만원까지는 100/110 을, 10 만원을초과한금액은해당금액의 15%(3 천만원초과시초과분에대해서는 25%) 을세액공제합니다 [ 공제대상기부금 ] ᄀ기부금명세서의코드 10, 20 의기부금 : 종합소득금액ᄂ코드 31 의기부금 : ( 종합소득금액 - ᄀ의기부금공제액 ) 50% ᄃ코드 42 의기부금 : ( 종합소득금액 - ᄀ ᄂ의기부금공제액 ) 30% ᄅ코드 40, 41 의기부금 [ 종교단체기부금 ( 코드 41) 이있는경우 ]: ( 종합소득금액 - ᄀ ᄃ의기부금공제액 ) 10% + [( 종합소득금액 - ᄀ ᄃ의기부금공제액 ) 20% 와코드 40 의기부금중적은금액 ] ᄆ코드 40, 41 의기부금 [ 종교단체기부금 ( 코드 41) 이없는경우 ]: ( 종합소득금액 - ᄀ ᄃ의기부금공제액 ) 30% ㅇ표준세액공제 : 근로소득이있는거주자로서특별소득공제및특별세액공제, 조세특례제한법 상월세세액공제를신청하지않은자 (13 만원 ), 소득세법 상성실사업자로서의료비, 교육비공제, 월세세액공제를신청하지않은자 (12 만원 ), 근로소득이없는거주자로서종합소득금액이있는사람 (7 만원 ) 3. 조세특례제한법 제 100 조의 18 에따라동업기업에서배분받은세액공제금액과세액감면금액을각각세액공제또는감면받을수있습니다 코드란 : 납세자가적지않습니다 세액감면ㆍ세액공제란 : 해당세액감면또는세액공제금액을적습니다. 이월공제가인정되는세액공제의경우전과세기간에서이월된미공제액이있는때에는그금액을포함하며, 해당과세기간에공제되지않고다음과세기간으로이월되는금액은포함하지않은금액으로적습니다 사업자등록번호란 : 세액감면또는세액공제가발생한사업장의사업자등록번호를적습니다. 준비금명세서작성방법 1. 1 조세특례제한법 조문 ( 제목 ) 란 : 준비금의필요경비산입에관한 조세특례제한법 의조문 ( 제목 ) 을적습니다 [ 예 : 조세특례제한법 제 9 조 ( 연구ㆍ인력개발준비금 )] 코드란 : 납세자가적지않습니다 연도란및 4 금액란 : 준비금을필요경비로산입한연도및준비금의금액을적습니다 당기환입액및 6 환입액누계란 : 준비금을당기에환입하여총수입금액에산입한금액및당기까지환입한누계금액 ( 전기까지의환입액누계 + 당기환입액 ) 을적습니다 사업자등록번호란 : 준비금이발생한사업장의사업자등록번호를적습니다 mm 297 mm ( 백상지 80g/ m2 )

223 (Page 18 of 33 Pages) Instructions for Preparing Details of Tax Exemptions and Details of Tax Credits 1. Application order of reductions or exemptions of income 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 follow: (1) Reductions or exemptions of the income tax in the taxable period concerned (2) Tax credits for which the reductions carried forward is not recognized. (3) Tax credits for which the reductions carried forward is recognized. In this case, if there is a tax credit amount accruing during the tax period concerned and the amount not deducted 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 stipulated in Article 132 of the Restriction of Special Taxation Act, the short amount shall not be deducted. However in the case of the tax credit for which the reduction carried forward is recognized, the tax credit amount can be carried forward to the next taxable period and deducted from income tax for business income Article (title) of the Related Tax Law: Fill in the column with Article (title) of the Restriction of Special Taxation Act. (1) The tax credit for dividend ( 56 of Income Tax Act) is put in of Tax Credit for Dividend in 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 of Tax Credit for Dividend in Calculation of Global Tax on Financial Income (Taxpayer having both Financial Income and Gains from Transaction of House). * A resident having profit margin on purchase and sale of house or land specified in to , or of the Income Tax Act. (2) Child Tax Credit ㅇ Where a dependant child is subject to a resident who has global income (including the adopted or foster child) - 2 or less children: 150,000 won per child (1 child: 150,000 won, 2 children: 300,000 won) ㅇ over two children : 300,000 won + 300,000 won each from the third child ㅇ Where a resident subject to basic deduction has more than two dependant children under age 6 : 2 children (150,000 won), over 2 children (150,000 won + 150,000 won each from the third child) ㅇ Tax credit for new born or newly adopted child : 300,000 won for each (3) tax credit for pension savings : payment of pension savings(4m won limit) 12%(15% for an employee whose total wage is less than 55 million won while he/she has wage & salary income alone or his/her global income is 40 million won or less ) (4) Special Tax Credit ㅇ Insurance premium, Medical expense, Educational expense ㅇ Donation: Fill in this section after completing donation payment receipt(attached form 45). Donations subject to deduction shall be amounts in the following deduction limit range by donation codes among donations that are not included in the necessary expense of business income. Code 10, 40 and 41 of the donation payment receipt shall be filled in this section. Code 20 of the donation payment receipt shall be filled in the tax credit section of the Restriction of Special Taxation Act. The figures of following calculation shall be deducted from the calculated global income for tax credit amount. Total donations - donations that are added in necessary expense where business income is calculated x 15% (where donation amount excesses 30M won, 25% shall be applied to the exceeded amount) Provided, that calculated amount on interest/dividend income that are applied by withholding rate under business income or Article 62 shall be excluded. Donation as political fund not more than 100,000 won is credited up to 100/110 under Article 76 of the Restriction of Special Taxation Act. As for donation more than 100,000 won, 15% of the exceeded amount is credited (25% for over 30M won) [Deduction for donation] ᄀ donation under code 10 and 20 of donation payment receipt : global income amount ᄂ donation under code 31: (global income amount-donation deduction of ᄀ ) 50% ᄃ donation under code 42: (global income amount-donation deduction of ᄀ ᄂ ) 30% ᄅ donation under code 40 and 41 [where donation for religious group(code 41)is existed]: (global income amount-donation deduction of ᄀ ᄃ ) 10% + [smaller amount between (global income amount-donation deduction of ᄀ ᄃ ) 20% and donation under code 40] ᄆ donation under code 40, 41[where donation for religious group(code 40) is not existed]: (global income amount-donation deduction of ᄀ ᄃ ) 30% ㅇ standard tax credit: a resident with salary/wage income who has not applied for special income deduction, special tax credit and donation deduction under the Restriction of Special Taxation Act, and compliant business operator under the Income Tax Act (120,000 won), and a resident with no salary/wage income who has global income (70,000 won) 3. The amount of reductions or exemptions of tax or tax credits from partnership can be deducted or exempted respectively under the provision of of the Restriction of Special Taxation Act Code: Leave it blank 5. 3 Tax exemptions or Tax Credits: Enter the amount of reduction, exemption of tax or tax credit. In the case of tax credit for which the deduction carried forward is recognized, include the amount not deducted and carried over from previous taxable period. 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 Tax Registration No.: Enter the tax registration number of the business place where the exemption or reduction of tax or tax credit accrued. Instructions for Preparing Details of Reserved Funds 1. 1 Article (title) of the Restriction of Special Taxation Act: Put Article (title) of the Restriction of Special Taxation Act which prescribes the allowance of the reserved resources Code: Leave it blank 3. 3 Year & 4 Amount: Enter the year and amount of the reserved funds Amount returned in the current year: Enter the amount which is returned this year and added into the taxable amount. 6 Accumulated amount returned: Put the accumulated amount up to this year Tax Registration No.: Enter the tax registration number of the business place where the reserved funds accrued. 210 mm 297 mm ( 백상지 80g/ m2 ) 223

224 세액감면명세서 (33 쪽중제 19 쪽 ) 1 제목 ( 법조문 ) 2 코드 3 세액감면 4 사업자등록번호 5 세액감면합계 세액공제명세서 1 소득세법 상세액공제 2 코드 배 당 세 액 공 제 기 장 세 액 공 제 외 국 납 부 세 액 공 제 재 해 손 실 세 액 공 제 근 로 소 득 세 액 공 제 자녀세액공제 연금계좌세액공제 보험료 ( 기본공제자녀명 ) (6 세이하자녀명 ) ( 출산ㆍ입양명 ) 과학기술인공제 퇴 직 연 금 연 금 저 축 공제대상금액 ( ᄀ ) 적용률 ( ᄂ ) 12% (15%) 보장성 12% 장애인전용보장성 15% 의료비 15% 특별세액교육비 15% 공제법정기부금 15% 기부금지정기부금 (25%) 표준세액공제납세조합세액공제 5 조세특례제한법 상세액공제제목 ( 법조문 ) 정치자금기부금 10 만원이하 10 만원초과 3 세액공제 ( ᄀ ᄂ ) 4 사업자등록번호 6 세액공제합계 (1 소득세법 + 5 조세특례제한법 ) 준비금명세서 1 조세특례제한법 제목 ( 조문 ) 2 코드 준비금손금산입액준비금환입액 7 3 연도 4 금액 5 당기환입액 6 환입액누계 사업자등록번호 224

225 (Page 19 of 33 Pages) Details of Tax Exemptions 1 Title (Article of the Related Tax Law) 2 Code 3 Tax Exemption 4 Tax Registration No. 5 Total of Tax Exemptions Details of Tax Credits 1 Tax Credits under the Income Tax Act 2 Code Amount for deduction ( ᄀ ) Applied Rate ( ᄂ ) 3Tax Credit ( ᄀ ᄂ ) 4Tax Reg. Number Dividend Tax Credit Bookeeping Tax Credit Foreign Tax Credit Casualty Loss Tax Credit Wage and Salary Income Tax Credit Child for basic deduction ( ) Child Tax Credit Child under age 6 ( ) New born/adopted child ( ) Korea Scientists and Pension Savings Tax Engineers Deduction Retirement Pension Credit Pension Savings 12% (15%) Special Tax Credit Premium Guaranteed 12% guaranteed for the disabled 15% Medical Expense 15% Educational Expense 15% Donation Statutory 15% Designated (25%) Standard Tax Credit Tax credit for payment of tax by taxpayer association 5 legal provisions of tax credit under the Restirction of Special Taxation Act Political Fund Donation 1000,000 won or less over 100,000 won 5 Total of Tax Credits(1Income Tax Act+2Restriction of Special Taxation Act) Details of Reserved Funds 1 Article (title) of the Restriction of Special Taxation Act 2 Code Amount Deducted from the Taxable Income 3 Year 4 Amount Amount Added Back to the Taxable Income 5 This Year 6 Accumulated Amount 7 Tax Registration No. 225

226 (33 쪽중제 20 쪽 ) 226 가산세명세서작성방법 1. 1 무신고가산세ㆍ 2 과소신고가산세 : 가산세율은국제거래에서발생한부정행위로인한경우에는 100 분의 60 을적용합니다. 복식부기의무자의경우미달세액또는수입금액에가산세율을적용하여산출된금액중큰금액을적습니다. 복식부기의무자가재무상태표ㆍ손익계산서와그부속서류및합계잔액시산표와조정계산서를제출하지않은경우에는확정신고를않은것으로보아무신고가산세를적용합니다. 성실신고확인대상사업자가무신고한경우무신고가산세가성실신고확인서미제출가산세와무기장가산세및주식등에대한기장불성실가산세와동시에적용될때는각각그중큰금액에해당하는가산세만을적용하고가산세액이같으면무신고가산세만적용합니다.( 국세기본법제 47 조의 2 제 6 항 ) 2. 3 납부 ( 환급 ) 불성실가산세란 : 가산세율은 2002 년귀속소득분부터 3/10,000 을적용합니다 증빙불비가산세란 : 정규증명서류 ( 세금계산서, 계산서, 신용카드매출전표, 현금영수증등 ) 를수취하지않거나사실과다른증빙서류를수취한분에상당하는금액에가산세율을적용하여적습니다 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4 천 800 만원이상인간편장부대상사업자로서장부를기록하지않고기준 ( 단순 ) 경비율에따라추계신고를하는경우와복식부기의무자가복식부기에의한장부를기록하지않은경우에는산출세액에 20% 를곱한금액을적습니다. 무기장가산세와무신고가산세가동시에적용될때에는그중큰금액에해당하는가산세만을적용하고, 가산세액이같으면무신고가산세를적용합니다 사업용계좌미개설ㆍ미신고가산세란 : 사업용계좌를신고기한내개설ㆍ신고하지않은때에는개설ㆍ신고하지않은기간의수입금액과사업용계좌미사용금액중큰금액에 0.2/100 를적용합니다 사업용계좌미사용가산세란 : 사업용계좌를개설ㆍ신고하였으나사용하지않은때에는미사용금액에 0.2/100 를적용합니다 보고불성실가산세ㆍ 5 증빙불비가산세ㆍ 6 영수증수취명세서미제출가산세ㆍ 7 사업장현황신고불성실가산세ㆍ 13 기부금영수증불성실가산세는의무위반종류별로 5 천만원 ( 중소기업이아닌경우 1 억원 ) 을한도로적용합니다. 다만, 고의적으로의무위반을한경우에는한도액을적용하지않습니다 동업기업배분가산세란 : 조세특례제한법제 100 조의 18 에따라동업기업에서배분받은가산세액을적습니다 성실신고확인서미제출가산세란 : 성실신고확인대상사업자가성실신고확인대상과세기간의다음연도 6 월 30 일까지제출하지않은경우, 확인되지않은사업소득금액이종합소득금액에서차지하는비율을종합소득산출세액에곱하여계산한금액의 5/100 를적용하여적습니다. 10. 국세기본법 제 48 조제 2 항각호의가산세감면사유에해당하는경우에는해당가산세액에서감면받을세액을빼서적습니다. 기납부세액명세서작성방법 1. 1 중간예납세액란 : 소득세중간예납세액을적습니다 토지등매매차익예정신고납부세액및 3 토지등매매차익예정고지세액란 : 부동산매매업자가소득세법제 69 조에따라토지등의매매차익에대하여예정신고납부한세액또는관할세무서장등이결정ㆍ경정하여고지한소득세액을적습니다 ㆍ 수시부과세액란 : 소득세법ㆍ농어촌특별세법에따라수시부과한소득세액ㆍ농어촌특별세액을각각적습니다 이자소득란 : ❺ 이자소득명세서 6 란의합계액을적습니다 배당소득란 : ❻ 배당소득명세서 9 란의합계액을적습니다 ㆍ 사업소득란 : ❼ 사업소득명세서 란의합계액과 란의합계액을각각적습니다 ㆍ 근로소득란 : ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서중근로소득에대한 8 란의합계액과 9 란의합계액을각각적습니다 연금소득란ㆍ10 기타소득란 : ❽ 근로소득ㆍ연금소득ㆍ기타소득명세서중연금소득및기타소득에대한 8란의합계액을적습니다. 210mm 297mm ( 백상지 80g/ m2 )

227 (Page 20 of 33 Pages) Instructions for Preparing Details of Penalty Taxes 1. 1 Penalty for Failure to File Returns & 2 Willful Under-report: In case of a taxpayer subject to double bookkeeping, enter the larger amount either the figure calculated applying penalty rate on the under-reported or the revenue (in case of unreported). When a taxpayer subject to double bookkeeping fails to submit a balance sheet, income statement, compound trial balance sheet, statement of adjustment, and their supporting documents, it is deemed non-filing and he/she shall be subject to penalty tax of non-filing. If penalty tax on failure to file returns is applied to a business taxpayer subject to reporting his/her tax base of global income to a tax agent before filing a final return, along with penalty tax on failure to submit a Certificate of Compliant Tax Filing, penalty tax on failure to maintain adequate books and records and penalty tax on insincere entry of books and records, the largest amount of penalty would be imposed. If the amount of each penalty tax above is same, the taxpayer would be subject to paying the penalty tax on failure to file returns (refer to of the Framework Act on National Taxes) Penalty Tax on Non-payment or Under-payment (excess refund): Starting from 2002 imputed income, 0.03% of penalty rate is applied Additional taxes on no documentary evidence: When any businessman has not received documentary evidence such as tax invoices, credit card sales slip, cash receipts, etc., or has received false documentary evidence, put the corresponding amount applied by penalty tax rate enalty for No-Bookkeeping: A taxpayer subject to Simple Bookkeeping, with gross revenue of over 48 million won during the preceding taxable period, fails to keep book and files an estimate return by Standard (Simplified) Expense Rate and a taxpayer subject to double bookkeeping fails to keep book by double-entry bookkeeping, enter the amount equivalent to 20% 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 Penalties for failure to open/declare business-purpose bank accounts: When a taxpayer fails to open/declare business bank accounts within the due date, the taxpayer has to pay, as penalty, the amount calculated by multiplying 0.2/100 by the bigger amount either the revenue earned during the un-opened/un-declared period or the money remained on the business-purpose accounts Penalties for failure to use business-purpose bank accounts: When a taxpayer fails to use 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 ㆍ 5 Additional taxes on no documentary evidence ㆍ 6 failure to submit the specification of receipt received ㆍ 7 unfaithful report on business profile ㆍ 13 Unfaithful report of donation receipts: Enter the amount of penalty with a ceiling of up to 50 million won (if the taxpayer is not a SME, the penalty ceiling would be up to 100 million won) for one penalty according to the types of violation. In case of willful violation of tax duty, ceiling on the penalties to be entered is not applied Penalty allocated to partnership: Enter penalty tax allocated to each partner group under the provision of of the Restriction of Special Taxation Act Penalty tax on failure to submit Certificate of Compliant Tax Filing: If a business taxpayer subject to reporting his/her tax base of global income to a tax agent before filing a final return does not submit a Certificate of Compliant Tax Filing to the competent tax office by June 30 in the year following the relevant tax year, enter the amount calculated by multiplying the proportion of unreported business income to total global income with calculated global income tax amount and multiplying the value with 5/ If one meets one of the criteria for penalty deduction specified in 48-2 of the Framework Act on National Taxes, the amount can be deducted from the penalty tax. Instructions for Preparing Details of Tax Prepaid 1. 1 Interim Prepayment for Global Income: Put the prepaid income tax amount Tax paid on filing & 3 Tax amount pre-noticed of income from immovable property (land, etc.): Put the tax paid on filing of income from immovable property by a real estate dealer under Article 69 of the Income Tax or tax amount of the same income determined and notified by head of competent district tax office ㆍ Occasional Assessment : Put every income tax amount and the amount of special tax for rural development occasionally assessed under the Income Tax Law and the Special Tax for Rural Development Interest income: Put the total amount of 6 in ❺ Details of Interest Income Dividend income: Put the total amount of 9 in ❻ Details of Dividend Income ㆍ Business income: Put the total amount of and in ❼ Details of Business Income ㆍ Wage & Salary income: Put the total amount of 8 and 9 regarding the Wage & Salary Income in ❽ Details of Wage & Salary Income, Pension Income and Other Income. 8. Pension Income & 10 Other Income: Put the total amount of 8 regarding the pension income and other income in ❽ Details of Wage & Salary Income, Pension Income and Other Income. 210 mm 297 mm ( 백상지 80g/ m2 ) 227

228 228 (33 쪽중제 21 쪽 ) 가산세명세서 구 분 계 산 기 준 기준금액 가산세율 가산세액 부정무신고산출세액 40/100 (60/100) 1 무신고 수 입 금 액 14/10,000 일반무신고산출세액 20/100 수입금액 7/10,000 부정과소신고미달세액 40/100 (60/100) 2 과소신고수입금액 14/10,000 일 반 과 소 신 고 미 달 세 액 10/100 3 납부 ( 환급 ) 불성실미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 지급명세서미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 지연제출지연제출금액 1/100 계 산 서 미발급 ( 위장가공 ) 공급가액 2/100 불명불명금액 1/100 4 보고불성실 계 산 서 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 합 계 표 지 연 제 출 지 연 제 출 금 액 0.5/100 매입처별세금 미제출 ( 불명 ) 공급 ( 불명 ) 가액 1/100 계산서합계표 지 연 제 출 지 연 제 출 금 액 0.5/100 소 계 5 증빙불비 미수취미수취금액 2/100 허위수취허위수취금액 2/100 6영수증수취 미 제 출 미 제 출 금 액 1/100 명 세 서 미 제 출 불 명 불 명 금 액 1/100 7 사업장현황신고 무 신 고 수 입 금 액 0.5/100 불 성 실 과 소 신 고 수 입 금 액 0.5/100 8 공동사업장등록 미등록ㆍ허위등록 총 수 입 금 액 0.5/100 불 성 실 손익분배비율허위신고등 총 수 입 금 액 0.1/100 9 무기장 산 출 세 액 20/ 사업용계좌 미 개 설ㆍ미 신 고 수 입 금 액등 0.2/100 미 신 고 등 미 사 용 미 사 용 금 액 0.2/100 신용카드거부 거래거부ㆍ불성실금액 5/100 거래거부ㆍ불성실건수 5,000원 미 가 맹 수 입 금 액 1/ 현금영수증미발급 미 발 급ㆍ불 성 실 금 액 5/100 미 발 급ㆍ불 성 실 건 수 5,000원 기부금영수증불성실 영수증불성실발급불성실기재금액 2/100 발급명세서미작성ㆍ미보관미작성등금액 0.2/100 동업기업배분가산세 성실신고확인서미제출가산세 산 출 세 액 5/100 합 계 기납부세액명세서 구 분 소득세 농어촌특별세 중 간 예 납 세 액 1 토지등매매차익예정신고납부세액 2 토 지 등 매 매 차 익 예 정 고 지 세 액 3 수 시 부 과 세 액 4 이자소득 5 배당소득 6 원천징수세액 및 사업소득 7 납세조합징수세액 근로소득 8 연금소득 9 기타소득 10 기납부세액 합계

229 (Page 21 of 33 Pages) Details of Penalty Taxes Classification Calculation Base Target Rate Amounts 1 Penalty tax on failure to file returns 2 Penalty tax on under- reporting of income 3 Penalty for unfaithful payment(refund) 4 Penalties on unfaithful report Withholding receipts Payment record Sum table of invoice Sum table of tax invoice by each supplier Sub-total 5No documentary evidence 6 Failure to submit the specification of receipt received 7 Unfaithful report on business profile 8 Unfaithful registration of co-invested business place Intentional Unintentional Calculated tax amount 40/100 Gross Revenue 14/10,000 Calculated tax amount 20/100 Gross Revenue 7/10,000 Under-reported Amount 40/100 Intentional Gross Revenue 14/10,000 Unintentional Under-reported Amount 10/100 Sum of Days Unpaid ( ) Amounts Unpaid 3/10,000 Failure to submit Non-submission Amt. 2/100 Late submission Amt. late submitted 1/100 Failure to issue Value of supply 2/100 Inaccurate Inaccurate Amt. 1/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Failure to submit Value of supply 1/100 Late submission Amt. late submitted 0.5/100 Non-receipt Non-receipt amount 2/100 Receipt of false evidence Amount in false evidence 2/100 Failure in submitting Unreported Amount 1/100 Obscurity in submitting Obscure Amounts 1/100 Failure to file Gross Revenue 0.5/100 Under-reporting Gross Revenue 0.5/100 Failure to register/fraudulent registration Fraudulent registration of profit allocation ratio Gross Revenue 0.5/100 Gross Revenue 0.1/100 9 Failure to maintain adequate books and records Calculated Tax Amount 20/ Failure to use business purpose bank account Failure to issue receipts of credit card sales 12 Non-issuance of cash receipts Failure to open/register Gross Revenue 0.2/100 Failure to use Unused Amount 0.2/100 Non-issuance amount 5/100 Number of Non-issuance 5,000 won Stores not issuing Gross Revenue 1/100 Non-issuance amount 5/100 Number of Non-issuance 5,000 won Unfaithful report of Unfaithful issuance Unfaithful Amount 2/100 donation receipts Failure to record/maintain Unrecorded Amount 0.2/ Penalty allocated to partnership 15 Penalty tax on failure to submit a Certificate of Compliant Tax Filing Calculated tax amount 5/100 Total Amount Details of Tax Prepaid Classification Interim Payment for Global Income Tax paid on filing of Provisional margins from sale of land etc. Tax amount pre-noticed of Provisional margins from sale of land Income Tax Tax occasionally assessed 4 Tax withheld and Tax collected by Taxpayer association Interest Income 5 Dividend Income 6 Business Income 7 Wage & Salary Income 8 Pension Income 9 Other Income 10 Special Tax for Rural Development Total tax amount prepaid 210mm 297 mm ( 백상지 80g/ m2 ) 229

230 (33 쪽중제 22 쪽 ) 종합소득산출세액계산서 ( 금융소득자용 ) 작성방법 개인별금융소득이 소득세법 ㆍ 조세특례제한법 에따른비과세및분리과세이자ㆍ배당소득만있는경우에는이서식을작성하지않습니다. 1. 용어의정의 가. " 금융소득 " 은 소득세법 ㆍ 조세특례제한법 에따라비과세또는분리과세되는이자ㆍ배당소득이외에종합과세되는이자ㆍ배당소득을말합니다. 나. " 원천징수되지않은이자ㆍ배당소득 "(2,3,7) 은 소득세법 제 127 조에따라원천징수되지않은이자ㆍ배당소득 ( 국외금융소득등 ) 을말하고, 그중이자소득은비영업대금이익 (3) 과그외의이자소득 (2) 으로구분합니다. 다. "12 기준초과금액 " 은과세대상금융소득에서종합과세기준금액 (2 천만원 ) 을공제한금액을말합니다. * 금융소득종합과세기준금액 : 2 천만원 (2012 귀속까지는 4 천만원 ) 2. 또는 의작성란선택은다음과같습니다. 가. 개인별연간금융소득합계액이 2 천만원을초과하는경우에는 " 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 을초과하는경우 " 란에작성합니다. 나. 소득세법 제 127 조에따라원천징수되지않은이자ㆍ배당소득 ( 국외금융소득등 ) 의개인별연간합계액이 2 천만원이하인경우에는 " 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 이하인경우 " 란에작성합니다 비영업대금이익란부터 4 위 1 ㆍ 2 ㆍ 3 외의이자소득란까지 : ❺ 이자소득명세서의 5 이자소득금액을소득구분코드별로구분하여해당구분란합계액을적습니다. ( 예 : 이자소득구분코드 "11" 코드는 1, "12 ㆍ 15" 코드는 2, "17" 코드는 3, "13 ㆍ 16" 코드는 4 란에적습니다 ) 4. 6 배당가산 (Gross-Up) 대상배당소득란 : ❻ 배당소득명세서의 21 코드 "6 대상금액 " 란의합계액을적으며, "7 원천징수되지않은배당소득 " 란은 ❻ 배당소득명세서의 23 코드ㆍ 26 코드 "5 배당액 " 란의합계액을적습니다 위 6 ㆍ 7 외의배당소득란 : ❻ 배당소득명세서의 21 코드, 22 코드, 29 코드배당소득의 "5 배당액 " 합계액에서 "6 대상금액 " 의합계액을뺀금액 (5 배당액 - 6 대상금액 ) 을적습니다 배당가산액란 : ❻ 배당소득명세서의 21 코드 7 가산액의합계액 (= 6 배당가산액 (Gross-Up) 대상금액 가산율 ) 을적습니다. 7. ㆍ ㆍ 금융소득외의다른종합소득란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5 결손금ㆍ이월결손금공제후소득금액중이자소득금액과배당소득금액을제외한소득금액의합계액을적습니다. 다만, 이자소득등에서사업소득의결손금또는이월결손금을공제한경우에는그공제액을차감하여적습니다. 8. ㆍ 의산출세액계산시다른종합소득금액에출자공동사업자의배당소득 (❻ 배당소득명세서의 28 코드 ) 이포함되어있는경우에는다음ᄀ, ᄂ중큰금액을적습니다. ᄀ ( 출자공동사업자의배당소득을포함한다른종합소득금액 - 소득공제 ) 기본세율ᄂ출자공동사업자의배당소득 14%+[( 다른종합소득금액 - 출자공동사업자의배당소득 )- 소득공제 ] 기본세율 9. ㆍ ㆍ 소득공제란 : 소득공제명세서의 소득공제합계에서 소득공제종합한도초과액을뺀금액을적습니다. 10. ㆍ 세액란 : 2005 년 1 월 1 일이후발생한금융소득은 14/100(2004 년 12 월 31 일이전발생한금융소득은 15/100) 의세율을적용하여원천징수되거나원천징수하지않은세액의합계액을적습니다. 다만, 조세특례제한법 제 104 조의 27 에따른배당소득이있을경우그배당소득에대해서는같은조제 1 항에따른세율 (9/100) 을적용합니다. 11. 세액란 : 2005 년 1 월 1 일이후발생한금융소득은 14/100(2004 년 12 월 31 일이전발생한금융소득은 15/100) 의세율을적용하여원천징수되거나원천징수하지않은세액의합계액을적습니다. 12. ㆍ 세액란 : 비영업대금의이익은 25/100 의세율을적용합니다. 13. 배당세액공제 : 란은 와 ( - ) 중적은금액을적습니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 230

231 (Page 22 of 33 Pages) Instructions for Preparing Calculation of Global Tax on Financial Income Do not use this form when your financial income consists of only non-taxable income and interest dividend income subject to separate taxation as stipulated in the Personal Income Tax Law and the Restriction of Special Taxation Act. 1. Definitions of the terms (1) "Financial Income" refers to interest income and dividend income that are globally taxed besides interest income and dividend income subject to non-taxation or separate taxation under the Personal Income Tax Law and the Restriction of Special Taxation Act. (2) "Financial Income free from withholding" (2,3,7)means interest income and dividend income not withheld under Article 127 of the Personal Income Tax Law (financial income received from abroad). In detail, interest income is classified into 3Interest from non-commercial loans and 2 Other interest income. (3) "12Amount exceeding threshold" means the amount remaining after deducting the Comprehensive taxing threshold amount (20 million won) from the taxable financial income. * Standard amount for global taxation of financial income : 20 million won (40 million won by 2012) 2. Choice of the column (1) When comprehensively taxed aggregated financial income is more than the Comprehensive taxing threshold amount (20 million won) a year: Write in column (5+9) (2) If aggregated interest income and dividend income not withheld under Article 127 of the Personal Income Tax Law is not more than 20 million won a year: Write in column (5+9) 3. 1, 2, 3, 4: Enter the aggregate amount of 5 Taxable Interest Income in ❺ Details of Interest Income classified by income classification code Dividend income subject to gross-up: Enter the sum of 6 Dividend Income for Gross-up of code 21 from ❻ Details of Dividend Income on page 7. 7 Dividend income not withheld: Enter the sum of 5 Dividend Income of code 23 and 26 from ❻ Details of Dividend Income on page Dividend besides 6,7: Subtract 6 from 5 (sum of code 21, 22, 29 respectively) from ❻ Details of Dividend Income on page Gross-up for dividend received: 7 Gross-up amount (=Dividend Income subject to Gross-up (6) x Gross-up rate) of the Income Classification Code 21 in ❻ Details of Dividend Income ㆍ ㆍ : Enter the total income amount (excluding interest income and dividend income) from 5 Income after Deficit/Deficit Carried Over in ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction on page 13. If deficit for business income or deficit carried over is deducted from interest income, subtract the deductions. 8. In calculating tax ( ㆍ ), if the dividend income of a co-investor (Income Classification Code 28 in ❻ Details of Dividend Income) is included in the Other Global Income, write down the bigger amount between "a" and "b." a. (Other Global Income including Dividend Income of a co-investor - income deduction) basic tax rate 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 ( ㆍ ㆍ ): Enter figures under following calculation ( Sum of Exemptions and Deductions - Excess of Global Limit of Income Deduction on Details of Exemptions and Deductions) 10. ㆍ : Enter the sum of financial income withheld by applying 15/100 (incurred before Dec. 31, 2004) and 14/100 (incurred since Jan. 1, 2005) respectively. 11. : Enter the sum of financial income withheld by applying 15/100 (incurred before Dec. 31, 2004) and 14/100 (incurred since Jan. 1, 2005) respectively. However, where there exists dividend income as prescribed by Article of the Restriction of Special Taxation Act, the tax rate (i.e. 9/100) as stipulated by Paragraph 1 of the said Article shall apply. 12. ㆍ : In case of interest income from non-commercial loans, apply 25/ under Tax credit for dividend on page 21: Enter the lesser amount between 13 and ( - ). 210 mm 297 mm ( 백상지 80g/ m2 ) 231

232 (33 쪽중제 23 쪽 ) 종합소득산출세액계산서 ( 금융소득자용 ) 금융소득명세구분금액구분금액 1 비영업대금이익 6 배당가산 (Gross-Up) 대상배당소득 2 원천징수되지않은이자소득 3 원천징수되지않은비영업대금이익 4 위 1 ㆍ 2 ㆍ 3 외의이자소득 7 원천징수되지않은배당소득 8 위 6 ㆍ 7 외의배당소득 5 이자소득합계 ( ) 9 배당소득합계 (6+7+8) 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 을초과하는경우 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 이하인경우 구 분 금 액 구 분 금 액 금융소득금액 (5+9) [(2+7) (14/100)] 종합과세기준금액 20,000,000 [3 (25/100)] 기준초과금액 (10-11) 금융소득외의다른종합소득 배당가산액 소득공제 금융소득외의다른종합소득 과세표준 ( - ) 기준금액외의종합소득금액 ( + + ) 기본세율 소득공제 산출세액 과세표준 ( - ) 종합소득산출세액 ( + + ) 기본세율 산출세액 [ (14/100,9/100)] 비교산출세액계 ( + ) 비영업대금이익 [(1+3) 25/100] 비영업대금이익외의금융소득 [ -(1+3)] [ (14/100,9/100)] 금융소득외의다른종합소득 ( ) 소득공제 과세표준 ( - ) 기본세율 산출세액 비교산출세액계 ( + + ) 종합소득산출세액 ( 와 중큰금액 ) 배당세액공제 [ 와 ( - ) 중작은금액 ] 232

233 Calculation of Global Tax on Financial Income (Page 23 of 33 Pages) Computation of Financial Income Classification Amount Classification Amount 1 Interest income from non-commercial loans 6 Dividend income subject to gross-up 2 Interest income not withheld 3 Interest income from non-commercial loans not withheld 7 Dividend income not withheld 8 Dividend income besides 6 ㆍ 7 4 Interest income besides 1, 2 5 Total interest income ( ) 9 Total dividend income (6+7+8) In case where the amount of column (5+9) exceeds the threshold amount (20 million won) In case where the amount of column (5+9) is not more than the threshold amount(20 million won) Classification Amount Classification Amount Financial income (5+9) [(2+7) (14/100)] Global taxation threshold 20,000,000 [3 (25/100)] Amount exceeding threshold (10- ) Global income other than financial income Gross-up for dividend received Income deduction Global income other than financial income Tax base( - ) Global income other than standard amount ( + + ) Basic tax rate Income deduction Tax calculated Tax Base( - ) Calculated global income tax amount( + + ) Basic tax rate Tax calculated [ (14/100)] Tax amount comparatively calculated ( + ) Interest from non-commercial loans [(1+3) 25/100] Financial income from sources other than non-commercial loans ( -(1+3) [ (14/100)] Global income other than financial income( ) Income deduction Tax base( - ) Basic tax rate Tax calculated Tax amount comparatively calculated ( + + ) Calculated global income tax amount (the greater amount between and ) Tax credit for dividend The lesser amount between and ( - ) 210 mm 297 mm ( 백상지 80g/ m2 ) 233

234 추계소득금액계산서 ( 기준경비율적용대상자용 ) 작성방법 (33 쪽중제 24 쪽 ) 이서식은기준경비율에따라추계신고하는경우에만작성하며, 소득구분별ㆍ사업장별로별지에작성하되, 1란부터 9란까지, 란부터 란까지및 10란부터 란까지의순서로작성합니다 소득구분코드란 : 아래의소득구분코드 (30, 40) 를코드순으로적습니다. 가. 부동산임대업의사업소득 : 30 나. 부동산임대업외의사업소득 : 일련번호란 : 부동산임대업의사업소득과부동산임대업외의사업소득을각각사업장별로일련번호를부여하며, 부동산임대업의사업소득또는부동산임대업외의사업소득이사업장별로둘이상인경우에는부동산임대업의사업소득과그합계를먼저적고그다음칸부터는부동산임대업외의사업소득과그합계를적어야합니다. 3. 가. 소득금액계산 (1 9) 작성시같은사업장에여러업종이있는경우에는 7 업태 / 종목ㆍ8 업종코드ㆍ9 총수입금액란에 업종별로적은후, " 계 ( )" 항목에업종별금액을합계하여적습니다. 단일업종인경우에는오른쪽의 " 계 ( )" 항목에 작성합니다. 4. 매입비용 ( ~ ) 과임차료 ( ~ ) 란 : 다음과같은방법으로적습니다. 가. 정규증명서류 ( 세금계산서ㆍ계산서ㆍ신용카드매출전표ㆍ현금영수증등 ) 를수취한금액은 ㆍ 란에적습니다. 나. 정규증명서류외의증명서류를수취한경우에는주요경비지출명세서에적은금액을 ㆍ 란에적습니다. 다. 공급받은재화의거래건당금액이 3만원이하인거래등정규증명서류를수취하지않아도되는금액은 ㆍ 란에적습니다. 5. 인건비 (c) 란 : 다음과같이적습니다. 가. 급여ㆍ임금ㆍ퇴직급여에대한원천징수영수증ㆍ지급명세서를관할세무서에제출한금액을 란에적습니다. 나. 원천징수영수증ㆍ지급명세서를제출할수없는금액을 란에적습니다 기초재고자산에포함된주요경비란ㆍ12 기말재고자산에포함된주요경비란 : 기초재고자산과기말재고자산에포함된주요경비를따로계산할수있는경우에만작성합니다 당기에지출한주요경비란 : " 나. 당기주요경비계산명세 ( 소득구분별ㆍ사업장별 )" 상의 란의금액을적습니다 기준경비율 (%) 란 : 업종별기준경비율 (%) 을적습니다.( 복식부기의무자인경우기준경비율 ½) 9. 단순경비율 (%) 란 : 업종별단순경비율 (%) 을적습니다. 10. 금액란 : 1 에서 란의단순경비율을뺀비율에 9 란의업종별총수입금액을곱한금액을적습니다. 11. 비교소득금액란 : 란의단순경비율에의하여계산한소득금액에 " 기획재정부령으로정한배율 ( 복식부기의무자 : 3.0, 간편장부대상자 : 2.4)" 을곱한금액을적습니다. 12. 소득금액란 : 란의기준소득금액을적습니다. 다만, 란의기준소득금액과 란의비교소득금액중적은금액을소득금액으로할수있습니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 234

235 Instructions for Preparing the Statement of Estimated Income Amount (for taxpayers subject to Standard Expense Rate) (Page 24 of 33 Pages) 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. (1) Real Estate Rental Business Income: 30 (2) Other Business Income: Serial No.: Set a serial no. for each business place regarding the real estate rental business income and the other business income. If the number of business place is more than 1, write down the real estate rental business income and the sum of the real estate rental business income, and the other business income and the sum of the other business income by sequence. 3. Under boxes 1 ~ 9, enter 7, 8, 9 by line of business and the total amount of each line in column Total Amount, if there exists more than one line of business at a business place. If there is only one line of business, enter the total amount in the right column "Total." 4. In the case of Purchase Expenses ( ~ ) and Rental Expenses ( ~ ) in Details of Calculation of Primary Expense, (1) The received amount in regular documentary evidence (Tax Invoice, Invoice, Credit Card Sales Slip and Cash Receipt) is entered in ㆍ. (2) In case of documentary evidence other than regular documentary evidence being received, enter in ㆍ respectively the amount mentioned in Details of Primary Expenses. (3) The amount of such transactions which are not liable to receive regular documentary evidence, as each purchase amount is not more than 30,000 won, shall be entered in ㆍ. 5. In the case of Wages Expenses ( ~ ) (1) The amount of Receipt for Withholding and Statement Payment (employee contributions) for wages and salaries and retirement payment submitted to the competent district tax office is entered in. (2) In case the withholding receipt or payment statement cannot be submitted, enter in Primary Expenses included in Beginning Inventory and 12 Primary Expenses 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.(for double-entry bookkeeping, standard expense rate ½) 9. : Enter Simplified Expense Rate (%) by line of business. 10. : 9 Gross Revenue x (1 - Simplified Expense Rate) 11. : x Ratio set by the ordinance of the Ministry of Strategy and Finance (* 3.0 for double-entry bookkeeping and 2.4 for simplified bookkeeping) 12. : Enter Standard Income Amount. A taxpayer may enter the lesser amount between and. 210 mm 297 mm ( 백상지 80g/ m2 ) 235

236 추계소득금액계산서 ( 기준경비율적용대상자용 ) 가. 소득금액계산 (33 쪽중제 25 쪽 ) 1 소득구분코드 ( ) ( ) 계 ( ) 2 일련번호 3 사업장소재지 4 과세기간... 부터... 까지 5 상 호 6 사업자등록번호 7 업태 / 종목 / / / 8 업종코드 9 총 수 입 금 액 기준소득금액비교소득금액 필요경비 주요경비 10 기초재고자산에포함된주요경비 11 당기에지출한주요경비 (= ) 12 기말재고자산에포함된주요경비 13 계 ( ) 기준경비율에의하여계산한경비 필요경비계 (13+ 15) 14 기준경비율 (%) 15 금액 (9 14) 기준소득금액 (9- ) ("0" 보다작은경우 "0" 으로적음 ) 단순경비율에의하여계산한소득금액 단순경비율 (%) 금액 [9 (1- )] 비교소득금액 ( 기획재정부령으로정한배율 ) 소득금액 ( 또는 중적은금액 ) 나. 당기주요경비계산명세 ( 소득구분별ㆍ사업장별 ) 구 분 계 (A) (=B+C+D) 정규증명서류수취금액 (B) 주요경비지출명세서작성금액 (C) 주요경비지출명세서작성제외금액 (D) 매입비용 임차료 인건비 계 ( =11) 첨부자료주요경비지출명세서 1 부 236

237 (Page 25 of 33 Pages) Statement of Estimated Income Amount(only for taxpayers subject to Standard Expense Rate) A. Calculation of Income 1 Income Classification Code ( ) ( ) Total( ) 2 Serial No. 3 Place of Business 4 Taxable Period from... to... 5 Company Name 6 Tax Registration No. 7 Kind / Type of Business / / / 8 Code by Type of Business 9 Gross Revenue Standard Income Amount Necessary Expenses Primary Expenses 10 Included in Beginning Inventory 11 Paid for the Current Tax Year(= ) 12 Included in Ending Inventory 13 Total Amount ( ) Expenses calculated by Standard Expense Rate Total Expense (13+ 15) 14 Standard Expense Rate (%) 15 Amount(9 14) Standard Income Amount (9 - )(if < "0," enter "0") Alternative Income Amounts Income calculated by Simplified Expense Rate Simplified Expense Rate(%) Amounts [9 (1- )] Alternative Income Amounts ( Ratio set by the ordinance of the Ministry of Strategy and Finance) Income Amount (The lesser amount between and ) B. Details of Calculation of Primary Expenses for the Current Tax Year(per each place of business) Classification Total(A) (=B+C+D) (B) Received Amount in Regular Documentary Evidence (C) Amount included in Details of Primary Expenses (D) Amount excluded in Details of Primary Expenses Purchase Expenses Rental Expenses Wages Expenses Total( =11) Attachments: Details of Primary Expenses 210mm 297mm ( 백상지 80g/ m2 ) 237

238 종합소득산출세액계산서 ( 주택등매매업자용 ) 작성방법 (33 쪽중제 26 쪽 ) 1. 이서식은 소득세법 제64 조에따른부동산매매업자로서종합소득금액에주택 ( 그부수토지를포함합니다 ) 등매매차익이있는자 ( 소득세법 제104조제1 항제4 호부터제8호까지및제10호의어느하나에해당하는주택또는토지의매매차익이있는거주자 ) 에해당하는경우에만작성합니다. 2. 부동산매매업자가종합과세되는금융소득이있는경우에는 " 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 )" 도함께작성해야합니다 종합소득금액합계란 : 소득세법제64조제 1항제1호에따라계산한금액으로서각란의금액은다음과같이적습니다. 가. 가총수입금액란 : 제5쪽의 5 이자소득금액란의합계액ㆍ7쪽의 8 배당소득금액란의합계액ㆍ제9쪽의 8 총수입금액란의합계액ㆍ제11쪽의 5 총수입금액란의합계액을전부더한금액을적습니다. 나. 라소득금액란 : 제13쪽의 5 결손금ㆍ이월결손금공제후소득금액란의합계액을적습니다. 다. 나필요경비란 : 가총수입금액에서라소득금액을뺀금액을적습니다. 라. 마소득공제 ( 양도소득기본공제 ) 란 : 제15쪽의 소득공제합계에서 소득공제종합한도초과액을뺀금액을적습니다. 마. 바과세표준란 : 라소득금액란의금액에서마소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 바. 아산출세액란 : 바과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다 합계란 : 소득세법제64 조제1항제 2호에따라계산한금액으로다음과같이적습니다. 가. 가 라란 : 각각 1란의금액을옮겨적습니다. 나. 마소득공제 ( 양도소득기본공제 ) 란 : 3란의금액과 4란의금액을더한금액을적습니다. 다. 바과세표준란 : 라소득금액란의금액에서마소득공제 ( 양도소득공제 ) 란의금액을뺀금액을적습니다. 라. 아산출세액란 : 3란과 4란의산출세액의합계를적습니다 주택등매매차익외종합소득란 : 다음과같이적습니다. 가. 가 라란 : 2 합계란의금액에서 4 주택등매매차익합계란의금액을뺀금액을적습니다. 나. 마소득공제 ( 양도소득기본공제 ) 란 : 1란의금액을옮겨적습니다. 다. 바과세표준란 : 라소득금액란의금액에서마소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 라. 아산출세액란 : 바과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다 란 : 주택등매매차익에대해소득세법제104조제 1항제4호부터제8호까지및제10호의어느하나에해당하는양도소득세율별로구분하여계산합니다. 가. 가 라란 : 매매가액 ( 가 ) 에서소득세법시행령제163 조제1항부터제5항까지에따라계산한필요경비 ( 나 ) 를빼서소득금액 ( 다 ) 을계산합니다. 나. 마소득공제 ( 양도소득기본공제 ) 란 : 양도소득기본공제는연간 250 만원입니다. 다만, 미등기주택매매차익은양도소득기본공제가되지않습니다. 다. 바과세표준 : 다소득금액란의금액에서라소득공제 ( 양도소득기본공제 ) 란의금액을뺀금액을적습니다. 라. 아산출세액란 : 마과세표준란의금액에세율을곱한후누진공제액을뺀금액을적습니다. 7. 사세율란 : 소득세법제 55 조및제 104 조에따른세율중해당되는세율을적용합니다. 8. 비교산출세액 : 1 종합소득금액합계란의아산출세액과 2 비교산출세액의계산합계란의아산출세액중큰금액을종합소득산출세액으로합니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 238

239 Calculation of Global Tax on Financial Income (for real estate dealer) (Page 26 of 33 Pages) 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 8 and of the Income Tax Act). 2. If a realtor has financial income subject to global income taxation, he/she should submit Calculation of Global Tax On Financial Income (for taxpayer having both financial income and gains from transaction of house) as well Sum of Global Income: The amount calculated by of the Income Tax Act (1) a Total Income: Sum of 5 Taxable Interest Income (p 5), 8 Taxable Dividend Income (p 7), 8 Gross Income Amount (p 9) and 5 Gross Receipt (p 11) (2) c Income Amount: Sum of 5 Income after Deficit/Deficit Carried Over (p 13) (3) b Necessary Expenses: [a Total Income] - [c Income Amount] (4) d Income Deduction (Capital Gains Deduction): Sum of Exemptions and Deductions (p 15)( ) (5) e Tax Base: [c Income Amount] - [d Income Deduction (Capital Gains Deduction)] (6) g Calculated Tax Amount: [e Tax Base] x [tax rate] - [progressive deduction amount] 4. 2 Sum: The amount calculated by of the Income Tax Act (1) a ~ c: Same as a ~ c of column 1 (2) d Income Deduction (Capital Gains Deduction): [amount of 3] + [amount of 4] (3) e Tax Base: [c Income Amount] - [d Income Deduction (Capital Gains Deduction)] (4) g Calculated Tax Amount: [calculated amount of 3] + [calculated amount of 4] 5. 3 Global Income from Sources other than Gains from Transaction of House (1) a ~ c: [2 Sum] - [4 Global Income from Sources Gains from Transaction] (2) d Income Deduction (Capital Gains Deduction): Same as the amount of 1 (3) e Tax Base: [c Income Amount] - [d Income Deduction (Capital Gains Deduction)] (4) g Calculated Tax Amount: [e 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 one of items from to and of Income Tax Act. (1) a ~ c: c Income Amount is calculated by [a Value of house sales/purchase] - [b Necessary Expenses] by 163-1~5 of Enforcement Decree of Income Tax Act. (2) d Income Deduction (Capital Gains Deduction): The amount of Capital Gains deduction is 2.5 million won per year. Profit margin on purchase and sale of unregistered houses is not subject to Capital Gains deduction. (3) e Tax Base: [c Income Amount] - [d Income Deduction (Capital Gains Deduction)] (4) g Calculated Tax Amount: [e Tax Base] x [tax rate] - [progressive deduction amount] 7. f Tax Rate: Enter whichever one that is applicable of the tax rates provided by Article 55 and Article 104 of the Income Tax Act. 8. Tax amount comparatively calculated: The greater amount between g Calculated Tax Amount of 1 Sum of Global Income and g Calculated Tax Amount of 2 Sum of Tax amount comparatively calculated is the amount of Comparisons of Calculated Global Income Tax amount comparatively calculated. 210 mm 297 mm ( 백상지 80g/ m2 ) 239

240 (33 쪽중제 27 쪽 ) 종합소득산출세액계산서 ( 주택등매매업자용 ) 1. 종합소득산출세액비교 구분 1 종합소득금액합계 2 합계 비교산출세액의계산 3 주택등매매차익외종합소득 4 주택등매매차익합계 (5+ +11) 가총수입금액 ( 주택등매매가액 ) 나필요경비 다장기보유특별공제 라소득금액 마소득공제 ( 양도소득기본공제 ) 바과세표준 사세 율 아산출세액 2. 주택등매매차익에대한산출세액의계산 구분 5 누진세율적용자산 6 누진 + 10% 세율적용자산 7 40% 세율적용자산 8 45% 세율적용자산 9 50% 세율적용자산 10 60% 세율적용자산 11 70% 세율 ( 미등기자산 ) 가총수입금액 ( 주택등매매가액 ) 나필요경비 다장기보유특별공제 라소득금액 마소득공제 ( 양도소득기본공제 ) 바과세표준 사세 율 아산출세액 240

241 (Page 27 of 33 Pages) Global Income Tax Calculation Form (for real estate dealer) 1. Comparisons of Calculated Global Income Tax Tax amount comparatively calculated Classification 1 Sum of Global Income 2 Sum 3 Global Income from Sources Other than Gains from Transaction of House 4 Global Income from Sources Gains from Transaction of House (5+ ~ +11) a Total Income (House Sales /Purchase Value) b Necessary Expenses c Income Amount d Income Deduction (Capital Gains Deduction) e Tax Base f Tax Rate g Calculated Tax Amount 2. Calculated tax amount on profit margin on purchase and sale of houses, etc. Classification a Total Income (House Sales /Purchase Value) 5 Assets subject to the progressive rate 6 Assets subject to the progressive rate + 10% 7 Assets subject to 40% tax rate 8 Assets subject to 45% tax rate 9 Assets subject to 50% tax rate 10 Assets subject to 60% tax rate 11 Assets subject to 70% tax rate (unregistered asset) b Necessary Expenses c Income Amount d Income Deduction (Capital Gains Deduction) e Tax Base f Tax Rate g Calculated Tax Amount 210 mm 297 mm ( 백상지 80g/ m2 ) 241

242 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) 작성방법 (33 쪽중제 28 쪽 ) 1. 용어정의가. " 금융소득 " 은 소득세법 ㆍ 조세특례제한법 에따라비과세또는분리과세되는이자ㆍ배당소득이외에종합과세되는이자ㆍ배당소득을말합니다. 나. " 원천징수되지않은이자ㆍ배당소득 "(2,3,7) 은 소득세법 제 127 조에따라원천징수되지않은이자ㆍ배당소득 ( 국외금융소득등 ) 을말하고, 그중이자소득은비영업대금이익 (3) 과그외의이자소득 (2) 으로구분합니다. 다. "12 기준초과금액 " 은과세대상금융소득에서종합과세기준금액 (2 천만원 ) 을공제한금액을말합니다. * 금융소득종합과세기준금액 : 2 천만원 (2012 년귀속까지는 4 천만원 ) 2. 또는 의작성란선택방법은다음과같습니다. 가. 개인별연간금융소득합계액이 2 천만원을초과하는경우에는 " 금융소득금액 (5+9) 이종합과세기준금액 (2000 만원 ) 을초과하는경우 " 란에작성합니다. 나. 소득세법제 127 조에따라원천징수되지않은이자ㆍ배당소득 ( 국외금융소득등 ) 의개인별연간합계액이 2 천만원이하인경우에는 " 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 이하인경우 " 란에작성합니다 비영업대금이익란부터 4 위 1 ㆍ 2 ㆍ 3 외의이자소득란까지 : ❺ 이자소득명세서의 5 이자소득금액을소득구분코드별로구분하여해당구분란합계액을적습니다. ( 예 : 이자소득구분코드 "11" 코드는 1, "12 ㆍ 15" 코드는 2, "17" 코드는 3, "13 ㆍ 16" 코드는 4 란에적습니다 ) 4. 6 배당가산 (Gross-Up) 대상배당소득란 : ❻ 배당소득명세서의 21 코드 "6 대상금액 " 란의합계액을적으며, "7 원천징수되지않은배당소득 " 란은 ❻ 배당소득명세서의 23 코드ㆍ 26 코드 "5 배당액 " 란의합계액을적습니다 위 6 ㆍ 7 외의배당소득란 : ❻ 배당소득명세서의 21 코드, 22 코드, 29 코드배당소득의 "5 배당액 " 합계액에서 "6 대상금액 " 의합계액을뺀금액 (5 배당액 -6 대상금액 ) 을적습니다 배당가산액란 : ❻ 배당소득명세서의 21 코드 7 가산액의합계액 (= 6 배당가산액 (Gross-Up) 대상금액 가산율 ) 을적습니다. 7. ㆍ ㆍ 금융소득외의다른종합소득란 : ❾ 종합소득금액및결손금ㆍ이월결손금공제명세서의 5 결손금ㆍ이월결손금공제후소득금액중이자소득금액과배당소득금액을제외한소득금액의합계액을적습니다. 다만, 이자소득등에서사업소득의결손금또는이월결손금을공제한경우에는그공제액을차감하여적습니다. 8. ㆍ ㆍ ㆍ 의산출세액계산시다른종합소득금액에출자공동사업자의배당소득 (❻ 배당소득명세서의 28 코드 ) 이포함되어있는경우에는다음ᄀ, ᄂ중큰금액을적습니다. ᄀ ( 출자공동사업자의배당소득을포함한다른종합소득금액 - 소득공제 ) 기본세율ᄂ출자공동사업자의배당소득 14%+[( 다른종합소득금액 - 출자공동사업자의배당소득 )- 소득공제 ] 기본세율 9. ㆍ ㆍ 소득공제란 : 소득공제명세서의 소득공제합계에서 소득공제종합한도초과액을뺀금액을적습니다. 10. ㆍ ㆍ세액란 : 2005 년 1 월 1 일이후발생한금융소득은 14/100(2004 년 12 월 31 일이전발생한금융소득은 15/100) 의세율을적용하여원천징수되거나원천징수되지않은세액의합계액을적습니다. 다만, 조세특례제한법 제 104 조의 27 에따른배당소득이있을경우그배당소득에대해서는같은조제 1 항에따른세율 (9/100) 을적용합니다. 11. 세액란 : 2005 년 1 월 1 일이후발생한금융소득은 14/100(2004 년 12 월 31 일이전발생한금융소득은 15/100) 의세율을적용하여원천징수되거나원천징수되지않은세액의합계액을적습니다. 12. ㆍ 세액란 : 비영업대금이익은 25/100 의세율을적용합니다. 13. 배당세액공제 : 란은 와 [( -( 와 중큰금액 )] 중적은금액을적습니다. 14. ㆍ 양도소득공제전주택등매매차익란 : 종합소득세액산출세액계산서 ( 주택등매매업자용 ) 의 4 주택등매매차익합계란의라소득금액란의금액을적습니다. 15. ㆍ 주택등매매차익세액란 : 종합소득세액산출세액계산서 ( 주택등매매업자용 ) 의 4 주택등매매차익합계란의아산출세액란의금액을적습니다. 210 mm 297 mm ( 백상지 80g/ m2 ) 242

243 (Page 28 of 33 Pages) Instructions for Preparing Calculation of Global Tax on Financial Income (for taxpayers 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 Restriction of Special Taxation Act. (2) "Financial income free from withholding" (2,3,7) means interest income and dividend income not withheld under Article 127 of the Personal Income Tax Law (financial income received from abroad). In detail, interest income is classified into 3 Interest income from non-commercial loans and 2 Other interest income. (3) " Amount exceeding threshold" means the amount remaining after deducting the Comprehensive taxing threshold amount (20 million won) from the taxable financial income. * Standard amount for global taxation of financial income : 20 million won (40 million won by 2012) 2. Choice of the column ( or ) (1) When comprehensively taxed aggregated financial income (5+9) is more than 20 million won a year: Write in column (2) If aggregated financial income (5+9) not withheld under Article 127 of the Personal Income Tax Law is less than 20 million won a year: Write in column. 3. 1, 2, 3, 4: Enter the aggregate amount of 5 Taxable Interest Income in ❺ Details of Interest Income classified by income classification code. (e.g.) 1: Put the total amount classified as code "11," 2: Put the total amount classified as code "12ㆍ15, 3: Put the total amount classified as code "17," 4: Put the total amount classified as code "13ㆍ16" 4. 6 Dividend income subject to gross-up: Enter the sum of 6 Dividend Income for Gross-up of code 21 from ❻ Details of Dividend Income. 7 Dividend income not withheld: Enter the sum of 5 Dividend Income of code 23 and 26 from ❻ Details of Dividend Income Dividend besides 6,7 : Subtract 6 from 5 (sum of code 21, 22, 29 respectively) from ❻ Details of Dividend Income. 6. Gross-up for dividend received: Enter the sum of 7 under code 21 of ❻ Details of Dividend Income on page ㆍ ㆍ Global income other than financial income: Write the total income amount excluding interest income and dividend income from 5 Income after Deficit/Deficit Carried Over of ❾ Details of Global Income, Deficit and Deficit Carried Over Deduction. If deficit for business income or deficit carried over is deducted from interest income, subtract the deduction. 8. When the tax amount of each ㆍ ㆍ ㆍ is calculated, if dividend income (code 28 of ❻ Details of Dividend Income) of a co-investor is included in other global income amount, enter the lesser amount between 1 and 2 below. 1 (Other global income amount including dividend income of a co-investor - income deduction) basic tax rate 2 Dividend income of a co-investor 14% + [(other global income amount - dividend income of a co-investor) - income deduction] basic tax rate 9. ㆍ ㆍ : Enter figures under following calculation ( Sum of Exemptions and Deductions - Excess of Global Limit of Income Deduction on Details of Exemptions and Deductions) 10. ㆍ : Enter the sum of financial income withheld respectively at 15/100 (incurred before Dec. 31, 2004) and at 14/100 (incurred since Jan. 1, 2005). However, where there exists dividend income as prescribed by Article of the Restriction of Special Taxation Act, the tax rate (i.e. 9/100) as stipulated by Paragraph 1 of the said Article shall apply. 11. : Enter the sum of financial income withheld respectively at 15/100 (incurred before Dec. 31, 2004) and at 14/100 (incurred since Jan. 1, 2005). 12. ㆍ : In case of interest from non-commercial loans, apply 25/100 of tax rate 13. under Tax credit for dividend (refer to page 27): Enter the lesser amount between and [( -(the larger amount between and )] 14. ㆍ Gains from Transaction of House before Capital Gains Deduction: Enter c Income Amount of 4 Global Income from Sources Gains from Transaction of House in the Global Income Tax Calculation Form (for real estate dealer) 15. ㆍ Tax on Gains from Transaction of House: Enter g Calculated Tax Amount of 4 Global Income from Sources Gains from Transaction of House in the Global Income Tax Calculation Form. 210 mm 297 mm ( 백상지 80g/ m2 ) 243

244 종합소득산출세액계산서 ( 주택등매매차익이있는금융소득자용 ) (33 쪽중제 29 쪽 ) 금융소득명세구 분 금 액 구 분 금 액 1 비영업대금이익 6 배당가산 (Gross-Up) 대상배당소득 2 원천징수되지않은이자소득 7 원천징수되지않은배당소득 3 원천징수되지않은비영업대금이익 4 위 1ㆍ 2 ㆍ 3 외의이자소득 8 위 6ㆍ 7 외의배당소득 5 이자소득합계 ( ) 9 배당소득합계 (6+7+8) 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 을초과하는경우 금융소득금액 (5+9) 이종합과세기준금액 (2,000 만원 ) 이하인경우 구 분 금 액 구 분 금 액 금융소득금액 (5+9) [(2+7) (14/100)] 종합과세기준금액 20,000,000 [3 (25/100)] 기준초과금액 (10-11) 금융소득외의다른종합소득 배당가산액 종합소득금액 ( ) 금융소득외의다른종합소득 소득공제 기준금액외의종합소득금액 ( + +14) 과세표준 ( - ) 소득공제 기본세율 과세표준 ( - ) 산출세액 기본세율 비교산출세액계 ( + + ) 산출세액 양도소득공제전주택등매매차익 [ (14/100,9/100)] 주택등매매차익외의과세표준 ( - ) 비교산출세액계 ( + ) 기본세율 양도소득공제전주택등매매차익 산출세액 주택등매매차익외의과세표준 ( - ) 주택등매매차익세액 기본세율 비교산출세액 ( ) 산출세액 종합소득산출세액 ( 와 중큰금액 ) 주택등매매차익세액 배당세액공제액 비교산출세액 ( + + ) 와 [( -( 와 중큰금액 )] 중 비영업대금이익 [(1+3) 25/100] 비영업대금이익제외한금융소득 [ -(1+3)] 작은금액 [ (14/100,9/100)] 금융소득외의다른종합소득 ( ) 소득공제 과세표준 ( - ) 기본세율 산출세액 비교산출세액계 ( + + ) 주택등매매차익이외의과세표준 ( - ) 기본세율 산출세액 비교산출세액계 ( ) 종합소득산출세액 ( ㆍ ㆍ ㆍ 중큰금액 ) 244

245 (Page 29 of 33 Pages) Calculation of Global Tax on Financial Income (for taxpayers having both financial income and gains from transaction of house) Computation of Financial Income Classification Amount Classification Amount 1 Interest income from non-commercial loans 6 Dividend income subject to gross-up 2 Interest income not withheld 7 Dividend income not withheld 3 Interest income from non-commercial loans not withheld 8 Dividend income besides 6ㆍ7 4 Interest income besides 1ㆍ2 ㆍ3 5 Total interest income ( ) 9 Total dividend income (6+7+8) In case where the amount of financial income(5+9) exceeds the threshold amount (20 million won) In case where the amount of financial income (5+9) is not more than the threshold amount (20 million won) Classification Amount Classification Amount Financial income (5+9) [(2+7) (14/100)] Global taxation threshold 20,000,000 [3 (25/100)] Amount exceeding threshold (10- ) Global income other than financial income Gross-up for dividend received Global income( ) Global income other than financial income Income Deduction Global income other than standard amount( + + ) Tax Base( - ) Income deduction Basic tax rate Tax base ( - ) Tax calculated Basic tax rate Tax amount comparatively calculated ( + + ) Tax calculated Gains from Transaction of House before Capital Gains Deduction [10 (14/100)] Tax Base not including Gains from Transaction of House( - ) Tax amount comparatively calculated ( + ) Basic tax rate Gains from Transaction of House before Capital Gains Deduction Tax calculated Tax Base not including Gains from Transaction of House ( - ) Tax on Gains from Transaction of House Basic tax rate Tax amount comparatively calculated ( ) Tax calculated Calculated global income tax amount (the greater amount between and ) Tax on Gains from Transaction of House Tax credit for dividend Tax amount comparatively calculated ( + + ) Interest from non-commercial loans [(1)+3) 25/100] Financial Income excluding profit from non-business loan[ -(1+3)] [ (14/100)] Global income other than financial income ( ) Income deduction Tax base( - ) Basic tax rate Tax calculated Tax amount comparatively calculated ( + + ) Tax Base not including Gains from Transaction of House( - ) Basic tax rate Tax calculated Tax amount comparatively calculated ( ) Calculated global income tax amount (the greater amount among,, and ) The lesser amount between and [( -(the greater amount between and )] 210 mm 297 mm ( 백상지 80g/ m2 ) 245

246 (33 쪽중제 30 쪽 ) 주식매수선택권분납할세액계산명세서작성방법 1. 이서식은 조세특례제한법 제 16 조의 2 에따라벤처기업의임원또는종업원이 까지벤처기업주식매수선택권행 사이익납부특례를원천징수의무자에게신청하거나종합소득세확정신고시관할세무서장에게신청하는거주자에해당하는경 우에만작성합니다. 2. 종합소득과세표준확정신고및확정신고납부시주식매수선택권을행사함으로써얻은이익을포함하여종합소득과세표준을신고하되, 주식매수선택권을행사함으로써얻은이익에관련한소득세액으로서해당과세기간의결정세액에서해당과세기간의종합소득금액중주식매수선택권을행사함으로써얻은이익에따른소득금액을제외하여산출한결정세액을뺀금액의 3분의 2에해당하는금액 ( 납부특례세액 ) 은제외하고납부할수있습니다 에따라소득세를납부한경우벤처기업임원등은주식매수선택권을행사한날이속하는과세기간의다음 2 개연도의종합소 득과세표준확정신고및확정신고납부시납부특례세액의 2 분의 1 에해당하는금액을각각납부하여야합니다. 4. 주식매수선택권행사이익현황은주식매수선택권행사이익이발생하는회사별로작성합니다 납부특례세액은해당과세기간의종합소득결정세액에서해당과세기간의근로 ( 기타 ) 소득금액중주식매수선택권을행사함 으로써얻는이익에따른소득금액을제외하여산출한종합소득결정세액을뺀금액의 3 분의 2 에해당하는금액을적습니다 발생과세기간은주식매수선택권행사이익납부특례를적용받은과세기간과납부특례세액 ( 분할납부세액 ) 을적습니다 차년도및 16 2 차년도는주식매수선택권을행사한날이속하는과세기간의다음 1 개년도및다음 2 개년도에종합소득과세 표준확정신고ㆍ납부시납부하여야하는세액 ( 분할납부세액의 2 분의 1) 을적습니다 잔액은 14 발생당시납부특례세액에서 15 1 차년도 16 2 차년도납부액을차감한금액을적습니다. 246

247 (Page 30 of 33 Pages) Instruction for Preparing Details of Tax Payable in Instalments of Stock Option 1. This form is eligible for an executive/employee of a venture company who applies a special case on tax payment for gains of stock option excercise to its withholding agent by December 31, 2015 or a resident who applies it to head of tax office having the jurisdiction over the place of tax payment when he files the Global Income Tax returns under the Restriction of Special Taxation Act Taxpayers shall file global income tax base including gains of stock option exercise at the final return/payment on global income tax base. Taxpayers may exclude following amounts(tax amount for special case on tax payment) {(Income tax relevant to gains of stock option exercise)-(tax determined in the relevant taxable period - income by exercising stock option among global income of the relevant taxable period)}*2/3 3. Where an income tax is paid according to 2, an executive official of a venture company shall respectively pay 50% of the tax amount for special case on tax payment on the day of final return/payment on global income tax base by the following two years after the taxable year that includes the exercising day of stock option. 4. Gains of stock option exercising status should be entered by each company that generates gains from stock option exercising. 5. Fill in 12Special case on tax payment section with 2/3 amount for the determined tax amount on global income of the relevant taxable period that excludes determined tax amount which excludes gains of stock option excercise among total wage and salary(others) income earnings. 6. Fill in 13 Taxation period accrued section with the taxable period that special case of payment on gains of stock option exercise is applied and with the tax amount for special case on tax payment(tax payable in instalments). 7. Fill in 15 First year and 16 Second year section with the tax payable (50% of tax payable in instalments) subject to be filed on the day of final return/payment on global income tax base by the first and second year after taxable period that includes the day of exercising stock option. 8. Fill in 17 Balance section with the figure of following calculation. 14 Taxable Amount for Special Case on Tax Payment at the Day of Taxation Period Accrued - payment amount of 15 First year and 16 Second year 210mm 297mm[ 백상지 80g/ m2 ( 재활용품 )] 247

248 (33 쪽중제 31 쪽 ) 주식매수선택권행사이익납부특례세액계산명세서 주식매수선택권행사이익현황 1 법인명 2 사업자등록번호 주식매수선택권부여주식매수선택권행사 9 행사이익 3 일자 4 주식수 5 주당행사가액 6 일자 7 주식수 8 주당시가 {7 (8-5)} 납부특례세액의계산 구분 10 주식매수선택권행사이익포함 11 주식매수선택권행사이익제외 12 납부특례세액 (10-11) 2/3 가근로 ( 기타 ) 소득금액 나종합소득금액 다소득공제 라과세표준 마세율 바산출세액 사세액감면 아세액공제 자결정세액 분할납부하여야할세액의계산 13 발생과세기간 14 발생당시납부특례세액 15 1 차년도 납부액 16 2 차년도 17 잔액 ( ) 248

249 (Page 31 of 33 Pages) Statement of Details of Tax Amount for Special Case on Tax Payment regarding Gains of Stock Option Exercise Gains from stock option exercise receiving stock option Exercising stock option 1 Company name 2 Tax Reg. No. 3 Date 4 No. of stock options 5 excercise price per share 6 Date 7 No. of stock options 8 per-share price 9 gains from exercise {7 (8-5)} Calculation on tax amount for special case on tax payment Classification a Wage & Salary(Other) Income amount b Global Income amount c Income tax deduction d Tax base e Tax rate f Tax calculated g Tax exemption h Tax credit 10 Stock option (including gains from exercising stock option) 11 Stock option (excluding gains from exercising stock option) 12 tax amount for special case on tax payment (10-11) 2 / 3 i Tax determined Calculation on tax amount in installments 13Taxation Period Accrued 14Taxable Amount for Special Case on Tax Payment at the Day of Taxation Period Accrued Payment Amount 15First Year 16Second Year 210 mm 297 mm ( 백상지 80g/ m2 ) 17Balance ( ) 249

250 (33 쪽중제 32 쪽 ) 종합소득산출세액계산서 ( 외국인근로자과세특례적용자용 ) 작성방법 1. 이서식은 조세특례제한법 제18조의2제 2항에따른단일세율적용자에해당하는경우에만작성합니다. 2. 1소득구분코드란 : 다음중해당되는소득구분코드를코드순으로적습니다. (1) 소득세법 제127 조에따른원천징수의무가있는근로소득 ( 미군으로부터받는근로소득제외 ): 51 국내에서근로를제공하고받는근로소득은일반적으로여기에해당합니다. (2) 미군으로부터받는근로소득 : 52 (3) 국외에서근로를제공하고받는근로소득 : 53 (4) 근로소득납세조합가입자가받는근로소득 : 55 (5) 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득 : 56 (6) 소득세법 제127 조에따른원천징수의무가없는근로소득 : 57 외국기관, 국제연합군 ( 미군제외 ), 국외에있는외국인또는외국법인으로부터받는근로소득 ( 국내지점ㆍ국내영업소ㆍ국내사업장으로부터받는근로소득제외 ) 을말합니다. 3. 2일련번호란 : 소득구분코드별로일련번호를적으며, 코드별일련번호가 2 이상인경우에는마지막일련번호다음줄에코드별합계를적습니다. 4. 3상호 ( 성명 ) ㆍ4사업자등록번호 ( 주민등록번호 ) 란 : 근로소득을지급하는자의상호 ( 성명 ) 및사업자등록번호 ( 주민등록번호 ) 를적습니다. 다만, 외국에소재하는본점또는모회사로부터부여받은주식매수선택권의행사로발생한근로소득이있는근로자는해당주식매수선택권을부여한외국소재본점을적거나모회사의국내소재지점ㆍ연락사무소또는외국인투자기업의상호및사업자등록번호를적습니다. 5. 5연간근로소득란 : 지급자별로연간지급한근로소득합계액 ( 비과세근로소득을포함 ) 을적습니다. 6. 6원천징수된소득세란 : 지급자가원천징수한소득세를적습니다. 지방소득세는 3쪽에서계산하므로적지않습니다. 7. 7과세표준란 : 5의연간근로소득란합계액을적습니다. 8. 8세율란 : 조세특례제한법 제18조의2제2항에따른세율을말합니다. 9. ➈산출세액란의금액은 3쪽 산출세액란및 기납부세액란에합산하여적습니다. 단, 21쪽 ⓰기납부세액명세서에는기재하지않습니다. 250

251 Instructions for Preparing Calculation of Global Tax on Financial Income (For Flat tax rate for Foreign Employee) (33 쪽중제 32 쪽 ) 1. This form shall only be filled by persons to which the single tax rate under Article 18-2 (2) of the Restriction of Special Taxation Act apply Income Classification Code: Choose appropriate codes mentioned below and enter the code in numerical order. The classification code of wage and salary income (1) Wage and salary income subject to withholding tax according to the Art. 127 of the Income Tax Act (excluding wages and salaries received from the U.S. Armed Forces in Korea): 51 This includes wage and salary income received for providing services in Korea. (2) Wages and salaries received from the U.S. Armed Forces in Korea: 52 (3) Wage and salary income received for providing services abroad: 53 (4) Wage and salary income of the member who joins a taxpayer association: 55 (5) Wage and salary income incurred from the exercise of stock option granted by foreign companies: 56 (6) Wage and salary income not subject to withholding tax according to the Art. 127 of the Income Tax Act: 57 This includes wage and salary income received from foreign organizations, the U.N. Forces (except U.S. army), foreigners or foreign corporations outside Korea (excluding wage and salary received from foreign corporation's domestic branches and domestic business office/place.) 3. 2 Serial No.: Set a serial no. by each code. If the number of code is more than two, write down the sum of income by classification code in the last line. 4. Write down 3 Company Name (Name) and 4 Tax Registration No.(Resident Reg. No.) of those who are paying wage and salary income. But the worker who has wage and salary income incurred from the exercise of stock option granted by foreign companies shall write down the name or tax registration no. of foreign head quarters which have the stock option concerned, domestic branch, liaison office or the foreign invested company Annual wage & salary income: Put the total amount of annual wage & salary income (including non-taxable income) by employer Income tax amount withheld: Put the income tax amount withheld by employers. As the local income tax amount is calculated and put on page 3, please do not include it in this column Tax base: Put the total amount of annual wage & salary income in the column of Tax rate: Put the tax rate prescribed in Article of the Restriction of Special Taxation Act. 9. The aggregated amount of Tax Calculated (➈) shall be written down in Tax Calculated ( ) and Tax Prepaid ( ) in page 3, but not in the ⓰ Details of Tax Prepaid in page 21.➈ 210 mm 297 mm ( 백상지 80g/ m2 ) 251

252 (33 쪽중제 33 쪽 ) 종합소득산출세액계산서 ( 외국인근로자과세특례적용자 ) 1. 근로소득명세서 소득의지급자 1 소득구분코드 2 일련번호 3 상호 ( 성명 ) 5 연간근로소득 6 원천징수된소득세 4 사업자등록번호 ( 주민등록번호 ) 2. 산출세액의계산 7 과세표준 8 세율 9 산출세액 (7 8) 17% 210 mm 297 mm ( 백상지 80g/ m2 ) 252

253 (33 쪽중제 33 쪽 ) Calculation of Global Income Tax (for foreign workers subject to special taxation) 1. Details of Wage & Salary Income 1Income classificati on code 2Serial number Employers 3Name of company (individual) 4Business (resident) registration number 5Annual wage & salary income 6Income tax amount withheld 2. Calculation of tax amount 7Tax base 8Tax rate 9Calculated tax amount(7 8) 17% 210 mm 297 mm ( 백상지 80g/ m2 ) 253

254 소득세법시행규칙 [ 별지제 40 호서식 (4)] < 개정 > (4 쪽중제 1 쪽 ) 보내는사람 주의 이우편물은중요한문서이므로반드시본인이나그대리인에게신속하게전달하여주시기바랍니다. - * 세무서상담전화 : 세무서장 받는사람 관리번호 - 님귀하 - ( 년귀속 ) 종합소득세ㆍ지방소득세과세표준확정신고및납부계산서 ( 단일소득 - 단순경비율적용대상자용 ) 거주구분 거주자1 / 비거주자2 내ㆍ외국인 내국인1 / 외국인9 거주지국 거주지국코드 ❶ 기본사항 1 성명 2 주민등록번호 3 상호 4 사업자등록번호 5 주소 6 전자우편주소 7 주소지전화번호 8 사업장전화번호 9 휴대전화번호 10 신고유형 추계 - 단순율 11 기장의무 간편장부대상자 12 소득구분 부동산임대업의사업소득 부동산임대업외의사업소득 13 업종코드 14 단순경비율 (%) 일반율 자가율 15 신고구분 정기신고, 수정신고, 기한후신고 ❷ 환급금계좌신고 금융기관 / 체신관서명 계좌번호 ❸ 종합소득세액의계산 구 분 금 액 총수입금액 : 매출액을적습니다. 단순경비율에의한필요경비 : 총수입금액 14 단순경비율 (%) 종합소득금액 : - 소득공제 : 소득공제명세 ( ~ ) 의공제금액합계를적습니다. 인적공제대상자명세 소득공제명세 관계코드성 명내외국인코드 인적공제 주민등록번호구분인원금액 기본공제 추가공제 본 인 배 우 자 부양가족 경로우대자 장 애 인 부 녀 자 한부모가족 기부금 ( 이월분 ) 소득공제 : 4 쪽의작성방법을참고하여기부금지출액중공제액을적습니다. 연금보험료공제 : 국민연금보험료를납부한금액을적습니다. 개인연금저축공제 : 개인연금저축불입액에 40% 를곱한금액과 72 만원중적은금액을적습니다 소기업소상공인공제부금 과세표준 : - ("0" 보다적은경우에는 "0" 으로합니다 ) 세율 : 4 쪽의작성방법을참고하여세율을적습니다. 산출세액 : - 누진공제액 (4 쪽작성방법참고 ) 세액공제 : 세액공제명세 ( ~ ) 의합계금액을적습니다. 세액공제명세 자녀세액공제 기본공제자녀 ( 입양자, 위탁아동포함 ) 2명이하 : 1명당 15만원, 자녀 2명초과 : 30만원 + 2명초과 1명당 30만원 6세이하자녀 (6세이하자녀가 2명이상인경우 ) 2명 : 15만원, 2명초과 : 15만원 + 2명초과 1명당 15만원출산ㆍ입양 (1명당 30만원 ) 연금계좌세액공제 : 연금계좌납입액 (400 만원한도 ) 의 12%( 단종합소득금액 4 천만원이하는 15%) 공제대상금액 명 명명 254

255 [Form 40 ⑷] Amended on March, 16th, 2016 (Page 1 of 4 Pages) From Note This is an important mail with private information, and should be promptly delivered to the taxpayer himself/herself or the taxpayer's proxy. Head of District Tax Office - *Helpline of District Tax Office: To - Ref No. - (For the year of ) Final Return of Tax Base and Computation of Global Income Tax and Local Income Tax to be paid (Single Income - Simplified Expense Rate) Residency Resident 1 / Non-resident 2 Nationality Citizen 1 / Foreigner 9 State of Residency State Code 1 Name 2 Alien Reg. No. ❶ Basic Information 3 Company Name 4 Tax Reg. No. 5 Address 6 7 Home Phone No. 8 Business Phone No. 9 Mobile Phone No. 10 Type of Return 13 Business Type Code Estimate- Simplified Rate ❷ Bank Account for Tax Refund 14 Simplified Expense Rate (%) Name of Bank/ Post Office 11 Type of Bookkeeping Basic Rate Excess Rate 2. Simplified Bookkeeping 12 Type of Income 15 Return Classification Account No. ❸ Computation of Global Income Tax Classification Gross Revenue: Write down your gross revenue Necessary Expense based on Simplified Expense Rate: Gross Revenue 14 Simplified Expense Rate (%) Amount of Global Income: - Total Income Allowances: Total Details of Income allowances( ~ ) Details of Personal Deduction Personal Deduction Relations hip Code Name Nationality Code Alien Registration No. Classification No. of persons Taxpayer him/herself Spouse Dependants the elderly Disabled people Female worker single-parent family Enter the deduction amount of donation(carried over) expenses referring the instruction of donation deduction (page 4) Pension Insurance Premium Deduction: Write down the amount of the national pension insurance premium paid in the previous year Personal Pension Savings Deduction: Fill out the blank with the less amount, either the 40% of personal pension savings paid in the previous year or 720,000 won Mutual aid fund for small enterprises and small enterprisers Tax Base: - (if the amount is less than "0," please write down "0." ) Tax Rate: Enter tax rate by referring to the instructions (page 4) Tax Calculated: -Progressive Deductions (by referring to the instructions on page 4) Tax Credit: Enter the total of tax credits (written in ~ below) Child for basic deduction(including the adopted or foster child) number of 150,000 won for 2 or less children, 3000,000 won for over two children + 300,000 children won each from the third child Details of Income Deduction Details of Tax Credits Child Tax Credit Basic Additional Child under age 6 number of 2 children (150,000 won), over 2 children (150,000 won + 150,000 won each from children the third child) new born or newly adopted child(300,000 won for each) Tax Credit for Pension Savings: 12% of payment(ceiling 4M won) Real Estate Rental Income Other Business Income 10. Regular 20. Revised Declaration 40. Return after Due Date number of children Amount Amount 255

256 세액공제명세 (4쪽중제2쪽 ) 구분금액법정기부금공제대상금액 기부금세액공제 : 연말정산대상사업소득자의기부금지출지정기부금공제대상금액액중공제액의 15%(25%) 우리사주조합기부금공제대상금액 표준세액공제 : 7만원 납세조합공제 : 납세조합영수증상의 납세조합공제액을적습니다. 전자신고세액공제 : 납세자가전자신고방법에의하여직접신고하는경우 2만원을공제합니다. 정치자금기부금세액공제 : 정치자금법 에따라정당에기부한기부금중 10만원까지는 100/110 을세액공제합니다. 중소기업에대한특별세액감면금액을적습니다. 결정세액 : - - ("0" 보다적은경우에는 "0" 으로합니다 ) 가산세액 : 가산세액명세 ( ~ ) 의합계금액을적습니다 무신고 과소신고 가산세액 납부 ( 환급 ) 불성실계산명세 보고불성실 공동사업장등록불성실 구분계산기준기준금액가산세율가산세액 부정무신고산출세액 40/100 (60/100) 수입금액 14/10,000 일반무신고산출세액 20/100 수입금액 7/10,000 부정과소신고미달세액 40/100 (60/100) 수 입 금 액 14/10,000 일 반 과 소 신 고 미 달 세 액 10/100 지급명세서 미납일수 ( ) 미납부 ( 환급 ) 세액 3/10,000 미제출 ( 불명 ) 지급 ( 불명 ) 금액 2/100 지연제출지연제출금액 1/100 미등록ㆍ허위등록총수입금액 0.5/100 손익분배비율허위신고등총수입금액 0.1/100 무기장산출세액 20/100 신용카드거부거래거부ㆍ불성실금액 5/100 거 래 거 부 ㆍ 불 성 실 건 수 5,000원 현금영수증미발급 미가맹수입금액 1/100 미 발 급 ㆍ 불 성 실 금 액 5/100 미 발 급 ㆍ 불 성 실 건 수 5,000원 총결정세액 : + 기납부세액 중간예납세액 원천징수세액및지급처사업자등록번호 ( 사업자등록번호 ) 납부할세액또는환급받을세액 : - - 과세표준 : 종합소득세의 과세표준란의금액을옮겨적습니다. 세율 : 4 쪽의작성방법을참고하여세율을적습니다. 산출세액 : - 누진공제액 (4 쪽작성방법참고 ) 세액공제ㆍ감면 : ( + ) 10% 가산세액 : 10%(4 쪽작성방법참고 ) 기납부한특별징수세액 : 10% ❹ 지방소득세액의계산 납부할세액또는환급받을세액 : 신고인은 소득세법 제70조및 지방세법 제95조와 국세기본법 제45조의3에따라위의내용을신고하며, 위내용을충분히검토하였고신고인이알고있는사실그대로를정확하게적었음을확인합니다. 위내용중과세표준또는납부세액을신고하여야할금액보다적게신고하거나환급세액을신고하여야할금액보다많이신고한경우에는국세기본법제47조의3에따른가산세부과등의대상이됨을알고있습니다. 년월일신고인 ( 서명또는인 ) 세무서장귀하 1. 장애인증명서 1부 ( 해당자에한정하며, 종전에제출한경우에는제외합니다 ) 첨부 2. 기부금명세서 ( 별지제45호서식 ) 및기부금납입영수증각 1부 ( 기부금공제가있는경우에한정합니다 ) 3. 가족관계등록부 1부 ( 주민등록표등본에의하여공제대상배우자, 부양가족의가족관계가확인되지않는경우에만제출하며, 종전서류에제출한후변동이없는경우에는제출하지않습니다 ) 이신고서는 5월 31일까지세무서로우송해야합니다. 256

257 Details of Tax Credits Details of Penalty Taxes Classification Tax Credit for donation: 15%(25%) of deduction from donation of business income earner who is subject to year-end tax settlement subject amount for statutory donation deduction subject amount for designated donation deduction (Page 2 of 4 Pages) Amount standard tax credit: 70,000 won tax credit for taxpayer association fill in taxpayer's association deduction of taxpayer association receipt tax credit for electronic fling : where a tax filing is directly made by a taxpayer according to the electronic filing means, 20,000 won is deducted. tax credit for political fund donation : 100/110 of donations made to political party is credited up to 100,000 won under the Political Fund Law Special Tax Deduction for Small & Medium-sized Enterprises (SMEs) Tax Determined: - - (if the amount is less than "0," please write down "0." ) Penalty Taxes: Enter the total details of penalty taxes ( ~ ) Classification Calculation Base Target Rate Amount Tax Calculated 40/100 Intentional Failure to File Gross Revenue 14/10,000 Returns Tax Calculated 20/100 Unintentional Gross Revenue 7/10,000 Unreported Amount 40/100 Intentional Under-filing of Gross Revenue 14/10,000 Income Unintentional Unreported Amount 10/100 Intentional reduction/deduction Deducted Amount 40/100 Unfaithful Payment(Refund) Sum of Days Unpaid ( ) Amount Unpaid / Amount of Excessive Refund 3/10,000 Unfaith Withholding Failure to Submit Non-submission Amt. 2/100 ful Receipts Report Late Submission Amt. Late Submitted 1/100 Unfaithful Registration of Co-invested Business Place Failure to Register / Fraudulent Registration Fraudulent Registration of Profit Allocation Ratio Gross Revenue 0.5/100 Gross Revenue 0.1/100 Failure to Maintain Adequate Books and Records Calculated Tax Amt. 20/100 Failure to Issue Non-issuance Amount 5/100 Receipts of Credit Card Sales Number of Non-issuance 5,000 won Non-issuance of Cash Receipts Total Tax Determined: + Tax Prepaid Stores not Issuing Gross Revenue 1/100 Non-issuance Amount 5/100 Number of Non-issuance 5,000 won Interim Payment Tax withheld and withholding agent tax reg. No. (Tax Reg. No. ) Tax Due or Tax Refundable: - - ❹ Computation of Local Income Tax Tax Base: 종합소득세의 과세표준란의금액을옮겨적습니다. Tax Rate 4쪽의작성방법을참고하여세율을적습니다. Tax Calculated: - 누진공제액 (4쪽작성방법참고 ) Tax Credits Exemption: ( + ) 10% Penalty Taxes: 10%(4쪽작성방법참고 ) Tax Withheld: 10% Tax Due or Tax Refundable: I declare that I have examined this form and to the best of my knowledge and belief, it is true, complete, and is accordance with Article 70 of the Income Tax Law, Article 95 of the Local Tax Law, and Article 45-3 of the Framework Act on National Taxes. I am aware that under-reporting tax base or tax payable or over-reporting tax refundable is subject to imposition of penalty tax, etc. in accordance with Article 47-3 of the Framework Act on National Taxes.... Taxpayer Name (Signature) To Head of District Tax Office 1. Disability Verification Record: Only when applicable and with no previous submission 2. [Form 45] Details of Donations and Donation Payment Receipt: Only when applicable. Attachments 3. Family Relation Certificate : Only when spouse and dependants subject to deduction are not written in Resident Registration and submission is unnecessary if no changes have occurred since the previous submission. This return should be delivered to a district tax office by May 31st. 210mm 297mm ( 백상지 80g/ m2 ) 257

258 (4 쪽중제 3 쪽 ) < 단일소득 - 단순경비율적용대상자용 > 종합소득세확정신고안내말씀 1. 신고서를제출하지아니하면무신고가산세가부과되오니세금을납부한경우에도반드시이신고서를작성하여세무서에제출 ( 우송 ) 하거나전자신고를해야합니다. 2. 국세청에서는사업자의신고편의를위하여보유정보를기초로신고안내자료와신고서에적어야할사항의전부또는일부를사전에적어서안내하고있습니다. 신고서에적힌사항에잘못이있는경우수정한후제출하시기바랍니다. 3. 전산으로적혀있는소득외에근로소득등다른종합소득이있으면이를더하여신고해야합니다. 이경우종합소득세ㆍ농어촌특별세ㆍ지방소득세및과세표준확정신고및납부계산서 [ 별지제 40 호서식 (1)] 를사용해야합니다. 4. 신고서는각항목에적혀있는설명과제 4 쪽의작성방법을반드시읽으신후작성하시기바랍니다. 국세청인터넷홈페이지의 [ 신고납부 ] 에서는종합소득세신고서작성방법에대한상세한정보를제공하고있습니다. 신고안내자료 258

259 (Page 3 of 4 Pages) <For taxpayers with single income, who are subject to Simplified Expense Rate> Guide for Global Income Tax Final Return 1. Please note that penalties are imposed if a taxpayer fails to file a return even if taxes were paid. Please make sure that fill out this form and submit it to a district tax office by mail or e-filing service. 2. For the convenience of taxpayers with business income, the NTS provides wholly or partially pre-filled documents and basic guide materials 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. Besides amount of income pre-written in this form, other income such as wages and salaries shall be reported comprehensively using the Form 40 (1). 4. Please refer to the explanation on each item and the instructions on page 4 before preparing the return documents. Data regarding your Global Income Tax filing 210 mm 297 mm ( 백상지 80g/ m2 ) 259

260 작성방법 (4 쪽중제 4 쪽 ) 단순경비율 (%) 적용대상자 ( 귀하께적용되는단순경비율은전산으로적혀있습니다 ): 직전연도수입금액의합계액이업종별로아래금액에미달하는사업자와해당연도의신규사업자입니다. 가. 농업, 임업, 어업, 광업, 도매업, 소매업, 부동산매매업, 그밖에아래에해당하지않는업 : 6천만원나. 전기ㆍ가스ㆍ증기및수도사업, 하수ㆍ폐기물처리ㆍ원료재생및환경복원업, 건설업, 운수업, 출판ㆍ영상ㆍ방송통신및정보서비스업, 금융및보험업, 상품중개업 : 3천600만원다. 부동산임대업, 부동산관련서비스업, 임대업, 서비스업 ( 인적용역등 ): 2천400만원 다만, 의사, 변호사, 세무사등을포함한전문직사업자등 소득세법시행령 제143조제 7항에따른사업자는 부터는수입금액과관계없이단순경비율적용이배제됩니다 금융기관명 / 체신관서명란및 17 계좌번호란 : 납부할세액또는환급받을세액란에환급받을세액이있는경우에적습니다. 환급받을세액이 2천만원이상인경우에는별도의계좌개설 ( 변경 ) 신고서에통장사본을첨부하여신고해야합니다. 3. 인적공제대상자명세 : 인적공제를받을본인, 배우자, 부양가족의인적사항을적습니다. 가. 관계코드 : 본인과인적공제대상자의관계를본인기준으로코드로적습니다. 소득자본인 =0, 소득자의직계존속 =1, 배우자의직계존속 =2, 배우자 =3, 직계비속중자녀ㆍ입양자 =4, 직계비속중자녀ㆍ입양자외 ( 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 100만원 ( 근로소득만있는자는총급여 500만원 ) 이하인자로서다음에해당하는자. 부양가족중장애인은연령에제한없이공제대상입니다. 1) 부모, 조부모로서만 60세이상인자 2) 자녀또는동거입양자로서만 20세이하인자 ( 자녀또는동거입양자와그배우자가모두장애인에해당하는경우에는그배우자를포함합니다.) 3) 형제자매로서만 20세이하또는만 60세이상인자 4) 국민기초생활보장법 제2조제2호의수급자 5) 아동복지법 에따른가정위탁을받아해당과세기간에 6개월이상직접양육한위탁아동 5. 추가공제 : 기본공제대상자가다음에해당하는경우다음의금액을추가로공제합니다. 경로우대자 ( 만 70세이상 ) 100만원 장애인 200만원 배우자가없는여성으로서부양가족이있는세대주이거나배우자가있는여성 50만원 ( 종합소득금액 3천만원이하인자로한정 ) 배우자가없는자로서기본공제대상인직계비속또는입양자가있는경우 100만원 ( 과중복인경우 을적용 ) 6. 기부금 ( 이월분 ) 공제 : 기부금명세서 ( 별지제45호서식 ) 를먼저작성하고, 기부금코드별로지출액중공제한도범위이내의금액을공제합니다. 7. 세율란및 산출세액란 : 아래의세율중과세표준 ( ) 에해당하는세율을적으며, [ 과세표준 ( ) 세율 ( ) - 누진공제액 ] 의방법으로산정한금액을적습니다. 세율표 2014년 ~2015년귀속년도 2012년 ~2013년귀속년도종합소득세지방소득세과세표준과세표준세율누진공제액세율누진공제액세율누진공제액 1,200만원이하 6% 1,200만원이하 6% 0.6% 1,200만원초과 4,600만원이하 15% 108만원 1,200만원초과 4,600만원이하 15% 108만원 1.5% 108천원 4,600만원초과 8,800만원이하 24% 522만원 4,600만원초과 8,800만원이하 24% 522만원 2.4% 522천원 8,800만원초과 3억원이하 35% 1,490만원 8,800만원초과 1억 5천만원이하 35% 1,490만원 3.5% 1,490천원 3억원초과 38% 2,390만원 1억 5천만원초과 38% 1,940만원 3.8% 1,940천원 ( 사례 ) 2015년의경우과세표준이 13,150,000원인경우 : 13,150,000 15%-1,080,000=892,500원이됩니다. 8. 기부금세액공제는연말정산대상사업소득자 ( 보험모집인, 방문판매원, 음료품배달원으로서간편장부대상자 ) 만가능합니다. 9. 무신고가산세ㆍ 과소신고가산세 : 미달세액에가산세율을적용하여산출된금액을적습니다. 가산세율은국제거래에서발생한부정행위로인한경우에는 100분의 60을적용합니다. 10. 무기장가산세란 : 직전과세기간의실제발생한수입금액이 4천 800만원이상인사업자로서장부를기장하지않고단순경비율에따라추계신고를하는경우산출세액에 20% 를곱한금액을적습니다 ( 소득세법제81 조제8항 ). 11. 세법에따른제출ㆍ신고ㆍ가입ㆍ등록ㆍ개설등의기한이지난후 1개월이내에제출등의의무를이행하는경우해당가산세의 50% 를감면하여적습니다. 12. 원천징수세액란 : 인적용역 ( 보험설계사, 외판원등 ) 제공에대한대가를받을때원천징수의무자가원천징수한소득세의합계를적습니다. 지급처사업자등록번호는지급총액이가장큰원천징수의무자의사업자등록번호를적습니다. 13. 지방소득세 : 산출세액란은위세율표에서 [ 과세표준 ( ) 세율 ( )- 누진공제액 ] 의방법으로산정한금액을적습니다. 가산세액란은 지방세법 제99 조와 지방세기본법 제53 조의2부터제53조의4에따라 의 100분의 10에해당하는금액을적습니다.( 단기한후신고의경우에는 지방세기본법 제54조가산세의감면을적용하여적습니다 ) 210 mm 297 mm ( 백상지 80g/ m2 )

261 Instruction for Preparing (Page 4 of 4 Pages) Simplified Expense Rate is applied to those whose aggregate income of the previous year is less than the amount listed as below for each category of industry sectors and to new business starters of the current year(your Simplified Expense Rate is computerized and specified on the tax return form). A. Agriculture, Forestry, Fishing, Minning, Wholesale and Retail trade, Real Estate Brokerage and other types of industries which do not fall under following categories: 60 million won B. Electricity, Gas, Steam and Water-supply, sewage waste disposal, material recovery and environmental restoration, construction, transportation, publishing and visual industries, broadcasting and telecommunications, information service, financial and insurance services, commodities brokerage: 36 million won C. Real Estate Rental, Real Estate related service, rental service, Service industry (Personal service): 24 million won Starting from Jan. 1st, 2008, Simplified Expense Rate shall not apply to individuals with professional occupations (e.g. doctors, lawyers, tax accountants, etc.) as specified in of the Enforcement Decree of Income Tax Law Name of Bank/Post Office & Account No.: Fill out this blank if you have 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. Details of personal deduction: Enter personal information on the taxpayer him/herself, spouse and dependants subject to personal deduction. A. Relationship code: Write down the appropriate relationship code Yourself=0, Linear ascendants of yourself=1, Linear ascendants of spouse=2, Spouse=3, Children or adoptees=4, Other linear descendants (if the linear descendants and his/her spouse are both disabled, the spouse is also included)=5, Brothers and Sisters=6, Taxpayers subject to the Basic Livelihood Security System=7, Foster children=8 B. Nationality code: Citizen 1, Foreigner 2 4. Basic Deduction: 1.5 million won per capita is deductible(number of persons 1.5 million won) for yourself and family A. A spouse whose annual income is 1 million won or less B. A dependent falling under any of the following items and living together with the resident (including his spouse) and whose annual income is 1 million won or less. Disabled people among dependents qualify for deduction regardless of age. (1) A lineal ascendant aged 60 or older (2) A lineal descendant of the resident or an adoptee living together with the resident, aged twenty or less (if the child or the adoptee living with the resident is disabled, the spouse is included) (3) A sibling aged not more than 20 or not less than 60 (4) A recipient under Article 2(2) of the National Basic Living Security Act (5) A foster child raised first hand for 6 months or longer during the attributable taxation period under the provision of the Child Welfare Act. 5. Additional Deduction: If a family member subject to the basic deduction meets any of the following conditions, following amounts would be deducted additionally Age of 70 or older: 1 million won per dependant A disabled person: 2 million won per dependant A householder having dependants as a female worker without spouse, or a woman having a spouse: 500,000 won(limited to those whose global income is 30M won or less) 1 million won is additionally deductible for single-parent who has no spouse having descendants/adoptees eligible for basic income tax deduction. In case of duplication with, apply. 6. Deduction for Donations(carried over): Fill out the form 45 "The Statement of Donation" first. Then certain amount from donations will be deducted within the deduction limit by types of donation codes. 7. The tax rate in the table below is applied to Tax Rate according to your Tax Base Tax Calculated: Tax Base( ) Tax Rate( ) - Progressive Deductions Tax Base Year Tax Rate 2012~2013 Tax Progressive deducti Tax Base Rate on Year Tax Rate 2014 Progressive deductio n Not more than 1,200 6% Not more than 1,200 6% Over 1,200 Not more than 4,600 15% 1.08M won Over 1,200 Not more than 4,600 15% 1.08M won Over Not more than 8,800 24% 5.22M won Over Not more than 8,800 24% 5.22M won Over 8,800 Not more than 30,000 35% 14.9M won Over 8,800 Not more than 15,000 35% 14.9M won Over 30,000 38% 23.9M won Over 15,000 38% 19.4M won Where tax base is 13,150,000 won for 2014: 13,150,000 15%-1,080,000=892,500 won 8. Tax Credit for donation is eligible for business income earner who is subject to year-end tax settlement (Taxpayers that are eligible for simplified bookkeeping including insurance brokers, door-to-door salesperson and drink delivery man) 9. Penalty for Failure to File Returnsㆍ Penalty for Under-filing: Enter calculated amount by applying penalty tax rate to shortage of tax amount. A penalty tax rate of 6/10 shall apply for misconducts involving international trade. 10. Penalty for No-Bookkeeping: In case that a taxpayer with gross revenue of not less than 48 million won in the preceding taxation period, fails to keep books and files an estimate return according to Simplified Expense Rate, enter the amount equivalent to 20% of the calculated tax amount.(article 81 8 of the Income Tax Act). 11. If a taxpayer fulfills obligations such as submitting, filing registering and opening properly within 1 month after the due date, enter the amount equivalent to 50% of the concerned penalty taxes. 12. Tax withheld and withholding agent tax reg. no.: Enter the total income tax withheld by withholding agents when a taxpayer (e.g. 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 is the largest. 13. Local income tax: In Tax Calculated ( ), refer to the above tax rate table and write down the amount calculated as follows: [Tax Base ( ) x Tax Rate ( ) - progressive deduction amount]. In Penalty Taxes ( ), write down 1/10 of the amount in in accordance with Article 99 of the Local Tax Act and Articles 53-2 through 53-4 of the Framework Act on Local Taxes. (For return after due date, apply penalty tax reduction pursuant to Article 54 of the Framework Act on Local Taxes.) 210 mm 297 mm ( 백상지 80g/ m2 ) 261

262 제 6편 참고자료 1. 거주자인 영어강사의 소득세 신고 흐름도 2. 주요도시 세무관서 3. 근로소득납세조합 4. 조세조약 체결국 현황 5. 연락처 6. 국세청에서는 납세자 여러분의 고견을 듣습니다.

263 P a rt Ⅵ Appendix 1. Income Tax Calculation Chart for Resident ESL Teachers 2. Tax Office in Major Cities 3. Taxpayers Association 4. Treaties with foreign countries 5. Contact Us 6. Your Opinion Matter

264 1. 거주자인영어강사의소득세신고흐름도 매월원천징수 근로자 독립적인적용역제공자 ( 프리랜서 ) 시기 지급시 지급시 원천징수의무자 고용주 지급자 원천징수세율 근로소득에대한간이세액표 3.3% A 기납부세액 매월원천징수세액의합계 소득세 x 신고 신고방법 근로자 연말정산 독립적인적용역제공자 ( 프리랜서 ) 종합소득세신고 시기 다음해 2 월 다음해 5 월 신고의무자 고용주 본인 B 결정세액 과세표준 세율 과세표준 세율 A 기납부 > B 결정세액 A 기납부세액 < B 결정세액 환급 추가납부 264

265 1. Income Tax Calculation Chart for Resident ESL Teachers Monthly withholding tax Employee Independent contractor (Freelancer) When At the time of payment At the time of payment Withholding agent Employer Payer Tax Rate Simplified tax table 3.3% A Prepaid Tax sum of monthly withholding taxes Final Return Employee Independent contractor (Freelancer) Return method year-end tax settlement global income tax return When February of the following year May of the following year Filer employer yourself B Total tax liabilities Tax base tax rate Tax base tax rate A Prepaid Tax > B Total tax liabilities A Prepaid Tax < B Total tax liabilities Tax Refund Additional Payment 265

266 2. 세무관서 전국세무서민원봉사실에외국인민원전담창구운영중 관서명칭주소전화번호관할구역 국제세원관리담당관실세종노을 6 로 ) ~80 전국 국세청고객만족센터제주서귀포시서호북로 36 국번없이 전국 서울지방국세청서울종로구종로 5 길 86 02) 서울시내 26개세무서 종로세무서서울종로구삼일대로 30 길 22 02) 중부세무서서울중구퇴계로 ) 남대문세무서 서울중구삼일대로 340 나라키움저동빌딩 02) 용산세무서서울용산구서빙고로 24 길 15 02) 성북세무서서울성북삼선교로 16 길 13 02) 서대문세무서서울서대문구세무서길 11 02) 마포세무서서울마포구숭문길 13 02) 영등포세무서서울영등포구선유동 1 로 38 02) 강서세무서서울영등포구선유로 )

267 2. Tax Offices NTS : National Tax Service RTO : Regional Tax Office DTO : District Tax Office Taxpayer Service Centers for Foreigners are operating at all regional tax offices. Name of Office Location TEL Jurisdiction Int'l Tax Resource Management Division of NTS 8-14 noeul6-ro, Sejong 044) ~80 Nationwide NTS Customer Satisfaction Center 36, Seohobuk-ro, Seogwipo-si, Jeju-do 126 or Nationwide Seoul RTO 86 Jongno5-gil, Jongno-gu, Seoul 02) DTOs in Seoul area Jongno DTO 22 Samildearo30-gil, Jongno-gu, Seoul 02) Jungbu DTO 170 Toegyero Jung-gu, Seoul 02) Namdaemun DTO Narakiwoom BD, 340 Samildaero Jung-gu, Seoul 02) Yongsan DTO 15 Seobinggoro24-gil, Yongsan-gu, Seoul 02) Seongbuk DTO 13, Samseongyo-ro 16-gil, Seongbuk-gu, Seoul, Korea 02) Seodaemun DTO 11 Semooseo-gil Seodaemun-gu, Seoul 02) Mapo DTO 13 Soongmun-gil Mapo-gu, Seoul 02) Yeongdeungpo DTO 38 Sunyoodong1ro Yeongdeungpo-gu, Seoul 02) Gangseo DTO 243 Sunyooro 243 Yeongdeungpo-gu, Seoul 02)

268 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 양천세무서서울양천구목동동로 ) 구로세무서서울영등포구경인로 ) 동작세무서서울영등포구대방천로 ) 금천세무서서울금천구시흥대로 152 길 ) 강남세무서서울강남학동로 ) 삼성세무서서울강남테헤란로 ) 서초세무서서울강남테헤란로 ) 역삼세무서서울강남테헤란로 ) 반포세무서서울서초구방배천로 2 길 22 02) 성동세무서서울성동구광나루로 ) 동대문세무서서울동대문구약령시로 ) 도봉세무서서울강북구도봉로 ) 강동세무서서울송파구천호대로 ) 송파세무서서울송파구강동대로 62 02) 노원세무서서울도봉구노해로 69 길 14 02) 잠실세무서서울송파구강동대로 62 02) 관악세무서서울관악구문성로 )

269 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Yangcheon DTO Guro DTO Dongjak DTO Geumcheon DTO Gangnam DTO Samseong DTO Seocho DTO Yeoksam DTO Banpo DTO Seongdong DTO Dongdaemun DTO Dobong DTO Gangdong DTO Songpa DTO Nowon DTO Jamsil DTO Guanak DTO 165 Mokdongdongro Yangcheon-gu, Seoul 778 Gyeoninro Yeongdeungpo-gu, Seoul 259 Daebangcheonro Yeongdeungpo-gu, Seoul Siheungdaero152-gil Geumcheon-gu, Seoul 425 Hakdongro Gangnam-gu, Seoul 114 Teheranro Gangnam-gu, Seoul 114 Teheranro Gangnam-gu, Seoul 114 Teheranro Gangnam-gu, Seoul 22 Bangbaecheonro 2-gil Seocho-gu, Seoul 297 Gwangnaruro Seongdong-gu, Seoul 159 Yakryeongsiro Dongdaemun-gu, Seoul 117 Dobongro Gangbuk-gu, Seoul 1139 Cheonhodaero Songpa-gu, Seoul 62 Gangdongdaero Songpa-gu, Seoul 14 Nohaero69-gil Dobong-gu, Seoul 62 Gangdongdaero Songpa-gu, Seoul 187 Munseong-ro Guanak-gu, Seoul 02) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

270 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 중부지방국세청경기수원장안구경수대로 ) 경기, 인천, 강원지역 32 개세무서 인천세무서 인천동구우각로 ) 서인천세무서 인천서구서곶로369번길 ) 남인천세무서 인천남동구인하로 ) 부천세무서 경기부천원미구계남로 ) 안산세무서 경기안산단원구화랑로 ) 수원세무서 경기수원팔달구매산로 ) 평택세무서 경기평택통복시장로16번길 ) 성남세무서 경기성남수정구희망로 ) 이천세무서 경기이천부악로 ) 의정부세무서 경기의정부의정로 ) 고양세무서 경기고양일산동구중앙로1275번길 ) 시흥세무서 경기시흥마유로 ) 용인세무서 경기용인처인구중부대로1161번길 ) 화성세무서 경기화성봉담읍참샘길 ) 북인천세무서 인천계양구효서로 ) 동수원세무서 경기수원청명남로 ) 안양세무서 경기안양만안냉천로 ) 남양주세무서 경기구리안골로 ) 파주세무서 경기파주금릉역로 )

271 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Jungbu RTO Gyeongsudaero Jangan-gu, Suwon (031) DTOs in Gyeonggi, Incheon & Gangwon Area Incheon DTO 75 Woogakro Dong-gu, Incheon 032) Seoincheon DTO 17 Seogonro369-gil Seo-gu, Incheon 032) Namincheon DTO 548 Inharo Namdong-gu, Incheon 032) Bucheon DTO 227 Gyenamro Wonmi-gu, Bucheon 032) Ansan DTO 350 Hwarangro Danwon-gu, Ansan 031) Suwon DTO 61 Maesanro Paldal-gu, Suwon 031) Pyeongtaek DTO 21 Tongboksijangro16-gil Pyeongtak 031) Seongnam DTO 480 Huimangro Sujeong-gu, Seongnam 031) Icheon DTO 47 Booakro Icheon 031) Uijeongbu DTO 77 Uijeongro Uijeongbu 031) Goyang DTO Jungangro1275-gil Ilsandong-gu, Goyang 031) Siheung DTO 368 Mayooro Siheung Gyunggi 031) Yongin DTO 71 Jungbudaero1161-gil Cheoin-gu, Yongin 031) Hwaseong DTO 27 Chamsaem-gil Bongdam, Hwaseong 031) Bukincheon DTO 244, Hyoseo-ro, Gyeyang-gu, Incheon 032) Dongsuwon DTO 13 Cheongmyeongnamro Suwon 031) Anyang DTO 83 Naengcheonro Manan-gu, Anyang 031) Namyangju DTO 36 Angolro, Guri 031) Paju DTO 62 Keumleungyeokro, Paju 031)

272 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 김포세무서경기김포북변중로 ) 동안양세무서경기안양동안관평로 202 번길 ) 신광주세무서경기광주문화로 ) 포천세무서경기포천소흘송우로 ) 동고양세무서경기고양덕양화중로 104 번길 ) 분당세무서 경기성남분당황새울로 258번길 29 BS타워 2층 ~6층 032) 춘천세무서강원춘천중앙로 ) 홍천세무서강원홍천홍천생명과학관길 ) 원주세무서강원원주북원로 ) 영월세무서강원영월영월하송안길 ) 삼척세무서강원삼척교동로 ) 강릉세무서강원강릉수리골길 ) 속초세무서강원속초수복로 )

273 2. Tax Offices(Continued) 관서명칭주소전화번호관할구역 Gimpo DTO 23 Bukbyeonjungro, Gimpo 031) Donganyang DTO 27 Gwanpyeongro202-gil Dongan-gu, Anyang 031) Singwangju DTO 127 Munhwaro, Gwangju 031) Pocheon DTO 75 Songuro, Pocheon 031) Donggoyang DTO Bundang DTO 16 Hwajungro104-gil Deogyang-gu, Goyang 29 Hwangsaeulro258-gil Bundang-gu, Seongnam 031) ) Chuncheon DTO 115 Jungangro, Chuncheon 033) Hongcheon DTO 50 Saengmyeonggwahakgwan-gil, Hongcheon 033) Wonju DTO 2325 Bukwonro, Wonju 033) Yeongwol DTO 49 Hasongan-gil, Yeongwol 033) Samcheok DTO 148 Gyodongro, Samcheok 033) Gangneung DTO 65 Surigol-gil, Gangneung 033) Sokcho DTO 28 Subokro, Sokcho 033)

274 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 대전지방국세청대전대덕구계족로 ) 대전, 충청지역 16 개세무서 서대전세무서대전서구둔산서로 ) 천안세무서충남천안동남구청수 14 로 ) 대전세무서대전중구보문로 ) 논산세무서충남논산논산대로 241 번길 6 041) 동청주세무서충북청주청원구 1 순환로 ) 예산세무서충남예산오가윤봉길로 ) 청주세무서충북청주흥덕구죽천로 ) 충주세무서충북충주충원대로 ) 북대전세무서대전유성북유성대로 ) 영동세무서충북영동영동계산로 2 길 ) 제천세무서충북제천내토로 41 길 8 043) 공주세무서충남공주봉황로 ) 보령세무서충남보령옥마로 ) 서산세무서충남서산덕지천로 ) 홍성세무서충남홍성홍성홍덕서로 ) 아산세무서충남아산배방읍배방로 )

275 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Daejeon RTO 677 Gyejokro Daeduk-gu, Daejeon 042) DTOs in Daejeon & Chungcheong Area Seodaejeon DTO 70 Dunsanseoro Seo-gu, Daejeon 042) Cheonan DTO 80 Chungsoo14ro Dongnam-gu, Cheonan 041) Daejeon DTO 331 Bomunro Jung-gu, Daejeon 042) Nonsan DTO 6 Nonsandaero241-gil, Nonsan 041) Dongcheongju DTO Yesan DTO Cheongju DTO 44 1Soonhwanro Cheongwon-gu, Cheongju 1883 Yunbonggilro Oga-Myeon, Yesan 151 Jukcheonro Heungduk-gu, Cheongju 043) ) ) Chungju DTO 724 Chungwondaero, Chungju 043) Bukdaejeon DTO 188 Bukyuseongdaero, Yuseong 042) Yeongdong DTO 10 Gyesanro2-gil Yeongdong-gun, Yeongdong 043) Jecheon DTO 8 Naetoro41-gil, Jecheon 043) Gongju DTO 113 Bonghwangro, Gongju 041) Boryeong DTO 56 Ongmaro, Boryeong 041) Seosan DTO Deokjicheonro, Seosan 041) Hongseong DTO Asan DTO 32 Hongdeokseoro Hongseong-eub, Hongseong-gun Baebangro Baebang-eub, Asan 041) )

276 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 광주지방국세청광주북구첨단과기로 208 번길 ) 광주, 전라지역 14 개세무서 북광주세무서광주북구금호로 ) 서광주세무서광주서구상무민주로 6 번길 ) 익산세무서전북익산익산대로 52 길 ) 목포세무서전남목포호남로 58 번길 ) 광주세무서광주동구중앙로 ) 군산세무서전북군산해망로 ) 전주세무서전북전주완산서곡로 ) 북전주세무서전북전주덕진벚꽃로 ) 정읍세무서전북정읍중앙 1 길 ) 남원세무서전북남원광한북로 ) 나주세무서전남나주재신길 ) 해남세무서전남해남남부순환로 2 061) 순천세무서전남순천연향번영길 ) 여수세무서전남여수좌수영로 )

277 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Gwangju RTO 43 Cheomdangwagiro208-gil Buk-gu, Gwangju 062) DTOs in Gwangju & Jeolla Area North Gwangju DTO 70 Geumhoro Buk-gu, Gwangju 062) West Gwangju DTO 31 Sangmuminjuro6-gil Seo-gu, Gwangju 062) Iksan DTO 19 Iksandaero52-gil Iksan 063) Mokpo DTO 19 Honamro58-gil Mokpo 061) Gwangju DTO 154 Jungangro Dong-gu, Gwangju 062) Gunsan DTO 583 Haemangro, Gunsan 063) Jeonju DTO Bukjeonju DTO 95 Seogokro Wansan-gu, Jeonju 33 Beotkkotro Deokjin-gu, Jeonju 063) ) Jeongeub DTO 93 Jungang1-gil, Jeongeub 063) Namwon DTO Gwanhanbukro, Namwon 063) Naju DTO 33 Jaesin-gil, Naju 061) Haenam DTO 2 Nambusunhwanro, Haenam 061) Suncheon DTO 64 Yeonhyangbeonyeong-gil, Suncheon 061) Yeosu DTO Jwasuyeongro, Yeosu 061)

278 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 대구지방국세청대구광역시달서구화암로 ) 대구, 경북지역 13 개세무서 남대구세무서대구광역시남구대명로 ) 북대구세무서대구광역시북구원대로 ) 구미세무서경상북도구미시수출대로 ) 경산세무서경북경산박물관로 3 053) 경주세무서경북경주원화로 ) 동대구세무서대구동구국채보상로 ) 서대구세무서대구달서구구마로 ) 포항세무서경북포항북구중앙로 ) 영덕세무서경북영덕영덕영덕로 ) 안동세무서경북안동서동문로 ) 김천세무서경북김천평화길 ) 상주세무서경북상주경상대로 ) 영주세무서경북영주중앙로 )

279 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Daegu RTO 301 Hwaamro Dalseo-gu, Daegu 053) DTOs in Daegu & Gyeongbuk Area Namdaegu DTO 55 Daemyungro Nam-gu, Daegu 053) Bukdaegu DTO 118 Wondaero Buk-gu, Daegu 053) Gumi DTO 179 Soochooldaero, Gumi 054) Gyeongsan DTO 3 Dakmulkwanro, Gyeongsan 053) Gyeongju DTO 335 Wonhwaro, Gyeongju 054) Dongdaegu DTO Seodaegu DTO Pohang DTO Yeongdeok DTO 895 Gukchaebosangro Dong-gu, Daegu 184 Gumaro Dalseo-gu, Daegu 346, Jungang-ro, Buk-gu, Pohang-si Yeongdeokro, Yeongdeok-gun 053) ) ) ) Andong DTO 208, Seodongmun-ro, Andong-si 054) Gimcheon DTO 128 Pyeonghwa-gil, Gimcheon 054) Sangju DTO Gyeongsangdaero, Sangju 054) Yeongju DTO 15 Jungangro, Yeongju 054)

280 2. 세무관서 ( 계속 ) 관서명칭주소전화번호관할구역 부산지방국세청부산연제구연제로 ) 부산, 울산, 경남, 제주지역 16 개세무서 수영세무서부산광역시수영구남천동로 19 번길 ) 북부산세무서부산광역시사상구학감대로 ) ) 울산세무서울산광역시남구갈밭로 ) 동울산세무서울산광역시북구사청 2 길 7 052) 창원세무서경상남도창원시의창구중앙대로 209 번길 ) 김해세무서경상남도김해시호계로 ) 통영세무서경상남도통영시무전 5 길 ) 금정세무서부산금정구중앙대로 ) 마산세무서경남창원마산합포구 3.15 대로 ) 서부산세무서부산서구대영로 ) 진주세무서경남진주진주대로 908 번길 ) 제주세무서제주특별자치도제주시청사로 ) 중부산세무서부산중구흑교로 ) 부산진세무서부산동구진성로 ) 동래세무서부산연제구거제천로 269 번길 ) 거창세무서경남거창거창상동 2 길 )

281 2. Tax Offices(Continued) Name of Office Location TEL Jurisdiction Busan RTO 12 Yeonjero Yeonje-gu, Busan 051) DTOs in Busan, Ulsan, Gyeongnam & Jeju Area Suyeong DTO 28 Namcheondongro19-gil Suyeong-gu, Busan 051) Bukbusan DTO 263 Hakgamdaero Sasang-gu, Busan 051) Ulsan DTO 49 Galbatro Nam-gu, Ulsan 052) Dongulsan DTO 7 Sacheong2-gil Buk-gu, Ulsan 052) Changwon DTO 16 Jungangdaero Uichan-gu, Chanwon 055) Gimhae DTO 440 Hogyero Gimhae 055) Tongyeong DTO 20-9 Mujeon5-gil Tongyeong 055) Geumjeong DTO 1636 Jungangdaero Geumjeong-gu, Busan 051) Masan DTO Daero Masanhabpo-gu, Changwon 055) Seobusan DTO 10 Daeyeongro Seo-gu, Busan 051) Jinju DTO 15 Jinjudaero 908-gil, Jinju 055) Jeju DTO 59 Cheongsaro Jeju, Jeju 064) Jungbusan DTO 64 Heukgyoro Jung-gu, Busan 051) Busanjin DTO 23 Jinseongro Dong-gu, Busan 051) Dongnae DTO 16 Geojecheonro269-gil Yeonje-gu, Busan 051) Geochang DTO 14 Sandong2-gil Geochang-gun, Busan 055)

282 3. 근로소득납세조합 ( 현재 ) 이름 전화번호 주소 미국대사관 (02) 서울종로세종로 32 일본대사관 (02) 서울종로율곡로2길22( 중학동 ) 한국 (02) 서울마포상암산로1길 ( 상암동, 상암월드컵파크 ) 세양 (02) 서울종로새문안로5가길 ( 적선동, 광화문플래티넘빌딩16층 ) 해외취업선원 (02) 서울중을지로 80-1( 을지로2가, 보승빌딩1002) 글로벌 (02) 서울용산한강대로 275( 갈월동, 용산빌딩5층 ) 강남 (02) 서울성북선잠로 34-35( 성북동 ) 서울지구 (02) 서울영등포여의공원로 111( 여의도동 ) 남산 (02) 서울강남언주로 711( 논현동 ) 일신 (02) 서울강남테헤란로77길23( 삼성동,KM빌딩4층) 앰코 (02) 서울성동동일로 151( 성수동2가 ) 오렌지택스 (02) 서울양천목동서로 ( 목동, 케이티정보센터 ) 영남 (051) 부산해운대센텀3로 ( 우동, 센텀스퀘어 ) 동진 (051) 부산동중앙대로 176( 초량동 ) 씨에스 (051) 부산해운대센텀6로 ( 우동, 인텔리움센텀9층 ) 울산 (052) 울산남화합로 102번길5( 삼산동, 코리아쉬핑빌딩1층 ) 에어택스 (052) 울산동문현로 96( 방어동 ) 에어택스거제 (055) 경남거제옥포성안로 69( 옥포동 ) 넥슨 (064) 제주제주은수길 15-6( 연동 ) 한국선원 (051) 부산중충장대로9번길13( 중앙동4가 ) 한려 (055) 경남통영무전5길25( 무전동,2층) 거제 (055) 경남거제옥포성안로 18( 옥포동 ) 282

283 3. Tax payers Association Name Tel Location US Embassy (02) Sejongno, Jongno-gu, Seoul Embassy of Japan (02) Yulgokro2-gil Jongno-gu, Seoul Korea (02) Seyang (02) Abroad Employment (02) Global (02) , Sangam-worldcuppark, 92 Sangamsanro1-gil Mapo-gu, Seoul As of April. 30th, 2016 #1607, Gwanghwamun Platinum Bldg, 28 Saemunanro 5ga-gil Jongno-gu, Seoul #1002, Boseung Bldg, 80-1 Euljiro Jung-gu, Seoul 5th Fl, Yongsan Bldg, 275 Hangangdaero Yongsan-gu, Seoul Kangnam (02) Seonjamro Seongbuk-gu, Seoul Seoul Regional (02) Yeoeuigongwonro Yeongdeungpo-gu, Seoul Namsan (02) Eonjuro Gangnam-gu, Seoul Ilsin (02) th Fl, KM Bldg. 23 Teheranro77-gil Gangnam-gu, Seoul Amkor (02) Dongilro Seongdong-gu, Seoul Orange Tax (02) Youngnam (051) #2003, KT Information Center, 201 Mokdongseoro Yangcheon-gu, Seoul #1816, Centumsquare, 26 Centum3ro Haeundae-gu, Busan DongJin (051) Jungangdaero Dong-gu, Busan CS (051) Ulsan (052) #905, Intelium Center, 21 Centum6ro Heaudea-gu, Busan 1st Fl, Korea Shipping Bldg, 5 Hwahapro102-gil Nam-gu, Ulsan Airtax (052) Munhyeonro Dong-gu, Ulsan Airtax Geoje (055) Okposeonganro, Geoje Nexen (064) Eunsu-gil, Jeju Korean Mariners (051) Chungjangdaero9-gil Jung-gu, Busan Hanryeo (055) Mujeon5-gil, Tongyeong Geoje (055) Okposeonganro, Geoje 283

284 4. 조세조약체결국현황대한민국정부는소득에대한이중과세회피와탈세방지및국제무역과투자의증진을위하여많은나라들과조세조약을체결하였습니다. 아래에보시는바와같이 86개나라와조세조약을체결하고있습니다. 시행 (86개국) ( 현재 ) 체약국 발효일자 체약국 발효일자 체약국 발효일자 일 본 태 국 독 일 영 국 덴 마 크 벨 기 에 미 국 캐 나 다 프 랑 스 싱 가 포 르 네 덜 란 드 스 위 스 핀 란 드 스 웨 덴 말레이시아 뉴 질 랜 드 호 주 노 르 웨 이 방글라데시 터 키 스 리 랑 카 인 도 필 리 핀 룩셈부르크 파 키 스 탄 오스트리아 인도네시아 튀 니 시 아 헝 가 리 브 라 질 에 이 레 폴 란 드 이 탈 리 아 몰 골 이 집 트 베 트 남 중 국 루 마 니 아 스 페 인 멕 시 코 휘 지 체 코 불 가 리 아 러 시 아 남아프리카공화국 이 스 라 엘 포 르 투 갈 몰 타 파푸아뉴기니 그 리 스 우즈베키스탄 카자흐스탄 쿠 웨 이 트 모 로 코 우크라이나 네 팔 벨 라 루 스 슬 로 바 크 칠 레 미 얀 마 U. A. E 요 르 단 라 오 스 오 만 슬로베니아 알 제 리 크로아티아 알 바 니 아 베네주엘라 리투아니아 아이슬란드 아제르바이잔 사우디아라비아 카 타 르 이 란 라 트 비 아 에스토니아 파 나 마 우 루 과 이 바 레 인 에 콰 도 르 키 르 기 즈 페 루 나이지리아 콜 롬 비 아 가 봉

285 4. Treaties with foreign countries We, the government of republic of korea, have entered into tax treaties with 86 countries for the avoidance of double taxation and the prevention of fiscal evasion on income and the encouragement of international trade and investment. Enforcement (86 Countries) As of February. 29th, 2016 Date of Date of Date of Countries Entry into Force Countries Entry into Force Countries Entry into Force Japan Thailand Germany United Kingdom Denmark Belgium U.S.A Canada French Singapore Netherlands Switzerland Finland Sweden Malaysia New Zealand Australia Norway Bangladesh Turkey Sri Lanka India Philippines Luxemburg Pakistan Austria Indonesia Tunisia Hungary Brazil Ireland Poland Italy Mongolia Egypt Vietnam China Rumania Spain Mexico Fiji Czech Bulgaria Russia South Africa Israel Portugal Malta Papua New Guinea Greece Uzbekistan Kazakhstan Kuwait Moroco Ukraine Nepal Belarus Slovakia Chile Myanmar U. A. E Jordan Laos Oman Slovenia Algeria Croatia Albania Venezuela Lithuania Iceland Azerbaijan Saudi Arabia Qatar Iran Latvia Estonia Panama Uruguay Bahrain Ecuador Kyrgyz Peru Nigeria Columbia Gabon

286 5. 연락처이책자는여러분이스스로소득세신고서를작성할수있도록도움을주기위하여소득세법과신고서작성요령, 관련명세등을요약한책자입니다 귀속분종합소득세신고와관련하여더자세한사항이궁금하시면, 다음과같은경로를이용하여국세청에문의하실수있습니다. 홈페이지 : Help Desk Q&A / FAQ 전화 : 국세청세미래콜센터 126 외국인전용상담전화 방문 : 전국세무서민원봉사실또는소득세과 ( 월요일 ~ 금요일오전 9시부터오후 6시까지 ) 국세청및산하기관의연락처와주소가앞의참고자료 2에기재되어있으니참고하시기바랍니다. 6. 국세청에서는납세자여러분의고견을듣습니다. 국세청에서는이책자를매년개정하여발간하고있습니다. 책자와관련하여건의사항등이있으면국세청영문홈페이지 ( 등을통하여저희에게알려주십시오. 다음개정 발간시참고하도록하겠습니다. 286

287 5. Contact Us This booklet is intended to help you prepare your own income tax return by providing the summary of the Income Tax Act, the instructions for filling out forms and related schedules. If you need more help after reading this guide, you can contact us as follows. Web-site : Help Desk Q&A / FAQ Phone : National Tax Consultation Center 126 English Help-line For Foreigners Visit : Taxpayer Service Center, Income Tax Div. of District Tax Offices (Business Hour : Monday to Friday from 9:00 am. to 6:00 pm.) Our telephone numbers and the addresses of your district tax office are listed at Appendix 2 on this guide. 6. Your Opinion Matters We review our publications every year. If you have any comments or suggestions that would help us improve them including this guide, we would like to hear from you. Please send your comments on our publications to our English website ( 287

288 외국인을위한종합소득세신고안내 2016 발행일 : 발행처 : 국세청국제세원관리담당관실 집필 편집 : 국제세원관리담당관이상우 행정사무관 김광민 세무조사관 김영식 세무조사관 이성재 번역 : 코트라전문위원이지민 인쇄처 : 전우용사촌 ( 주 ) ( ) 이책자는대한민국소득세에대한개략적인정보를제공하고있습니다. 소득세법과이책자의내용이다른경우에는소득세법에우선순위가있음을알려드립니다. 본책자를복사출판하고자하는경우에는국세청국제세원관리담당관실 ( ~ 9) 로사전에문의하시기바랍니다.

289 Income Tax and Benefit Guide for Foreigners 2016 Issue Date : May, 2016 Publisher : International Tax Resource Management Division, National Tax Service Edited by : Director Lee, Sang-woo Deputy Director Kim, Kwang-min Tax Inspector Kim, Young-sik Tax Inspector Lee, Sung-jae Translated by : Kotra Expert Lee, Ji-Min Printing : JEONWOO VETERANS CO.,LTD. ( ) This book is published to provide general understanding on Korean income taxation for foreigners. If any discrepancies are found between its contents and the current Korean Income Tax Act, the latter shall prevail. This book may not be copied or published without the prior consent of the International Tax Resource Management Office ( ~9).