외국인을위한 2016 년소득세 납세안내 (2015 년귀속 )

외국인을위한 2016 년소득세 납세안내 (2015 년귀속 ) 2016. 5

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

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

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

목차 2015 년귀속신고시적용할세법개정내용 14 제 Ⅰ 편들어가기 Ⅰ. 2015년귀속종합소득세과세표준과세액계산흐름도 20 1. 거주자의종합소득세과세표준과세액계산흐름도 20 2. 비거주자의소득에대한소득세세액계산흐름도 22 Ⅱ. 2015년귀속종합소득세신고관련주요사항요약 24 1. 누가종합소득세를신고하여야하나요? 24 2. 2015년귀속종합소득세신고기한은언제인가요? 26 3. 신고시어떤서류를제출하여야하나요? 28 4. 어디에서신고를하고어떻게세금을납부하나요? 30 5. 어떤종류의가산세가있나요? 32 6. 소득세환급처리절차는어떻게되나요? 32 7. 외국에서발생한소득에대하여도신고해야하나요? 34 8. 복식부기와간편장부 36 9. 기준경비율과단순경비율 40 제 Ⅱ 편 소득세신고및납부개요 Ⅰ. 납세의무자 50 1. 거주자 50 2. 비거주자 50 Ⅱ. 소득의구분과종류 52 1. 소득의구분 52 2. 비과세소득 62 3. 감면소득 66 Ⅲ. 소득금액의계산과소득공제 70 1. 소득세과세표준계산시알아야할기본사항 70 2. 각소득별소득금액의계산 74 3. 종합소득공제 98

CONTENT What are Major Changes for 2015 Global Income Tax? 15 PartⅠ Introduction Ⅰ. Tax Base and Calculation Flow for 2015 Global Income Tax 21 1. Tax Base and Calculation Flow for Residents 21 2. Individual Income Taxation on the Income of Non-residents 23 Ⅱ. General Information 25 1. Who should file a return? 25 2. When should I file 2015 return? 27 3. What should I include with my return and what records should I keep? 29 4. Where do I have to file and pay? 31 5. What penalties do I charge? 33 6. How can I receive tax refund? 33 7. Should I report income received from abroad? 35 8. Double Entry Bookkeeping and Simplified Bookkeeping 37 9. What is the "Enforcement of Standard Simplified Expense Rate System"? 41 PartⅡ Outline of Individual Income Tax System Ⅰ. Taxpayer 51 1. Resident 51 2. Non-Resident 51 Ⅱ. Income 53 1. Taxable Income 53 2. Non-taxable Income 63 3. Tax-exempt Income 67 Ⅲ. Tax Base and Deductions 71 1. Basic Rules for Calculating the Tax Base 71 2. Calculation of Tax Base(Taxable Income) 75 3. Deduction for Global Income 99

목차 Ⅳ. 세율과세액공제 104 1. 세율 104 2. 세액공제 104 Ⅴ. 종합소득세의신고와납부 112 1. 종합소득세신고 112 2. 납부 116 Ⅵ. 과세표준의결정과징수 122 1. 과세표준과세액의결정및경정 122 2. 과세표준과세액의통지 122 3. 세액의징수 122 4. 소액부징수 122 Ⅶ. 원천징수 124 1. 원천징수대상소득 124 2. 원천징수세율 124 Ⅷ. 가산세 128 1. 신고불성실가산세 128 2. 납부불성실가산세 128 3. 원천징수납부불성실가산세 128 4. 지급명세서보고불성실가산세 130 5. 증빙불비가산세 130 6. 무기장가산세 130 7. 사업용계좌미사용가산세 130 Ⅸ. 장부의비치 기장과지급명세서 132 1. 장부의비치 기장의무 132 2. 지급명세서의제출 132

CONTENT Ⅳ. Tax Rates and Tax Credits 105 1. Tax Rates Structure 105 2. Tax Credits 105 Ⅴ. Return and Payment 113 1. Tax Return 113 2. Tax Payments 117 Ⅵ. Assessment and Collection 123 1. Determination and Correction of Tax Base and Tax Amount 123 2. Notice on Tax Base and Tax Payable 123 3. Collection of Tax 123 4. Minimum Taxable Floor 123 Ⅶ. Tax Withholding 125 1. Obligation of Tax Withholding 125 2. Rates of Withholding 125 Ⅷ. Tax Penalties 129 1. Penalty on Failure to File Returns 129 2. Penalty on Non-payment or Underpayment of Tax 129 3. Penalty Tax on Failures to Withhold Tax 129 4. Penalty Tax on Failures to Report Withholding Payment Records 131 5. Penalty on non-keeping of documentary evidence 131 6. Penalty Tax on Failures to Maintain Adequate Books and Records 131 7. Penalty Tax on Failure to use Business Purpose Bank Account 131 Ⅸ. Bookkeeping and Submitting payment records 133 1. Bookkeeping 133 2. Submitting payment records 133

목차 제 Ⅲ 편 소득세신고및납부개요 Ⅰ. 비거주자의납세의무 136 1. 개요 136 2. 국내원천소득 136 3. 국내사업장 144 4. 비거주자에대한원천징수 148 Ⅱ. 비거주자의근로소득에대한소득세과세 150 1. 근로소득만있는비거주자 150 2. 소득세법제127조제1항제4호각목에따른근로소득만있는비거주자 150 3. 1과 2의근로소득이모두있는비거주자 152 4. 비거주자의근로소득에대한소득세과세흐름도 154 제 Ⅳ 편 계산사례및주요문답사례 Ⅰ. 계산사례 158 1. 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 264 2. 세무관서 266 3. 근로소득납세조합 282 4. 조세조약체결국현황 284 5. 연락처 286 6. 국세청에서는납세자여러분의고견을듣습니다. 286

CONTENT Part Ⅲ Individual Income Tax System for Non-resident Ⅰ. Taxation on Non-resident 137 1. General 137 2. Income from Domestic Sources 137 3. Permanent Establishment 145 4. Tax Withholding on Non-resident 149 Ⅱ. Taxation on Wage & Salary Income of Non-resident 151 1. Non-residents with Wage & Salary Income Only 151 2. Non-residents with Wage & Salary Income Only as Prescribed in the Art. 127-1-4 of the Income Tax Act 151 3. Non-resident who Have Wage and Salary Income Described Both in 1 and 2 153 4. Taxation on Wage & Salary Income of Non-resident 155 Part Ⅳ Practice & FAQ Ⅰ. Practice in Calculating 159 1. 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 265 2. Tax Offices 267 3. Tax payers Association 283 4. Treaties with foreign countries 285 5. Contact Us 287 6. Your Opinion Matters 287

2015년 귀속 종합소득세 신고관련 주요 세법 개정사항

What are Major Changes for 2015 Global Income Tax?

2015 년귀속신고시적용할세법개정내용 소득세법관련 중소기업의접대비지출에대한세부담경감을위하여중소기업접대비기본한도인상 - 1,800만원 2,400만원 소액광고선전비의범위를현실화하여납세편의를제고하고자필요경비인정범위확대 유가족에대한생활보호지원을위해유가족에대한위로금필요경비산입허용 매입량에따라자산가치가감소하는폐기물매립시설의특성을감안하여폐기물매립시설감가상각시생산량비례법적용허용 종교인소득과세시행시기를 2015.1.1. 에서 2018.1.1. 까지연장함 난임부부의임신 출산을지원하기위해난임부부시술비세제지원강화 - 의료비세액공제대상확대 산출세액보다세액공제액이큰경우세액공제적용방법명확화 교육비세액공제공제대상교육기관 ( 평생교육법에따른초 중 고등학교 ) 확대 기부금이월공제적용방식변경 - 2013.12.31. 이전에발생한이월기부금은당해지출분보다먼저공제 연금가입자에게유리하도록연금보험료공제, 연금계좌세액공제는타공제보다공제순서를후순위로공제 연금계좌에서의료목적이나부득이한사유로수령시저율분리과세 근로자의노후보장을위한퇴직연금적립을유도하기위해세액공제대상퇴직연금납입한도확대 14

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, 2018. 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

2015.1.1. 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

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

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

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

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

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

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

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

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

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

2. 2015 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

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, 2015. 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

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

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 40-4. 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

4. 어디에서신고를하고어떻게세금을납부하나요? 종합소득세신고서제출방법종합소득세신고는납세지관할세무서장에게합니다. 소득세의납세지란납세자가소득세에관한신고 신청 납부등을하거나정부가결정 경정등을하는경우에그관할세무서를정하는기준이되는장소를말합니다. 거주자의소득세납세지는원칙적으로주소지이며주소지가없는경우에는그거소지로합니다. 국내주요도시에위치하는세무서의주소와연락처목록이부록에수록되어있으니참조하시기바랍니다. 또한납세지관할세무서를찾기어려우실때에는각지방국세청에문의하시기바랍니다. 납세지관할세무서가아닌곳에종합소득세신고서를제출하신경우, 납세지관할세무서로신고서를보내처리합니다. 소득세신고를하기위하여반드시세무서를방문할필요는없습니다. 신고서를작성하여첨부서류와함께관할세무서장에게우편으로제출하거나, 인터넷홈택스홈페이지 (www.hometax.go.kr) 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

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 (www.hometax.go.kr) 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, 2016. 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

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

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

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

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

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

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 3. 2. 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

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

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

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

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

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 )

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 3. 2. 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

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

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

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) 75.0 65.0 38.8 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

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) 75.0 65.0 38.8 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 2010. 47

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

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

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

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

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

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

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) 2014.2.21 이후배당받는분부터적용

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. 2014. 55

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