국세청고객만족센터장최남익

Tax Guide for Foreign Taxpayers in Korea 외국인세무상담사례집

국세청고객만족센터장최남익

To Our Readers: The National Tax Service of Korea seeks to be more responsive to foreign taxpayers question to help make their fulfillment of Korean tax obligations an easier task. For prompt answers, questions may be placed through the NTS English website (at www.nts.go.kr/eng) or the NTS English Assistance Hotline (at 1588-0560). The questions received through these channels cover a full spectrum of tax topics, including: year-end tax settlement on wage and salary income; correct calculation of taxable income and taxes due; tax payment procedure; treatyprescribed scope of taxable income and applicability of treaty-reduced tax rates; and application for business registration. In endeavoring to address these questions, the NTS published a revised version of Tax Guide for Foreign Taxpayers in Korea since its first version in 2008. The publication contains more comprehensive sets of frequently asked questions from foreign taxpayers and the corresponding answers provided by our most experienced field experts. Each Q&A set is offered in both English and Korean so that not only foreign workers, but Koreans to whom their services are provided (withholding agents) may fully benefit from this book. It also contains tax Forms most widely used, for your reference. The NTS hopes that this publication will serve as a useful guide in helping you better understand the Korean tax law and in providing answers to your questions. November, 2012 Choi, Nam-ik Commissioner for Customer Satisfaction Center National Tax Service

목차 제 1 편외국인상담사례 제1장거주자와비거주자의구분 16 1. 18 2. 20 3. ( ) 22 1. 26 2. 28 3. 30 제2장외국인의연말정산 32 34 4. 38 5. 40 6. 42 7. 4 44 8. 46 9. 48 10. 52 11. 54 12. 56 13. 58 14. 62 15. 66 16. 70 17. 72 18. () 74

Contents Part 1 FAQ's and NTS Answers Chapter 1 Classification between Resident and Non-resident for Tax Purposes 17 1. Determining Resident Status 19 2. Tax Liability of Resident and Non-resident 21 3. Taxation of Non-residents (Global Taxation and Separate Taxation) 23 Table 1. Individual Income Taxation of Korea 27 Table 2. Taxation on Domestic Source Income of a Non-resident 29 Table 3. Taxation on Korean-source Income of a Non-resident 31 Chapter 2 Year-end Tax Settlement of Foreigners 33 Overview of Year-end Tax Settlement for Wage & Salary Income 35 4. Wage and Salary Income: Definition 39 5. Wage & Salary Income earners and Year-end Tax Settlement 41 6. Income Tax Filing of Wage & Salary Income earners 43 7. Wage & Salary Income earners and Four Social Insurance Programs 45 8. Employees who depart Korea Permanently or move to another job in the same year 47 9. Calculating Taxes on Income from Employment 49 10. Taxation on Foreign-source Income 53 11. Taxes withheld Monthly from Salary by Employer 55 12. Difference in Tax Treatment of Wages&Salaries Between Resident and Non-resident 57 13. Personal Deductions 59 14. Deductions for Education Expenses 63 15. Deductions for Charitable Donations 67 16. Registering for Cash Receipt System 71 17. Deductions for Cash Receipt Usage 73 18. Deductions for Rent through Cash Receipt Issuance 75

19. 76 20. 78 21. 80 22. 82 23. 84 24. 86 25. 88 26. 90 27. 92 제3장외국인의종합소득세신고 94 28. 96 29. 98 102 30. 104 31. 106 32. 108 33. 110 34. 112 35. 114 36. 116 37. 120 38. 122 39. 124 40. 126 41. 128 42. 130 43. 132 제4장외국인에대한과세특례제도 134 44. 136 45. () 138 46. () 140

19. Simplified Year-end Tax Settlement 77 20. Currency Conversion of Wage & Salary Paid in Foreign Currency 79 21. Finding of the outcome of the year-end Tax Settlement 81 22. The Responsibility Whether to File an Income Tax Return or not 83 23. The Process of Refund Payment of the Year-end Tax Settlement 85 24. Deduction for Educational Expenses of a Child Studying Overseas 87 25. Category of Remuneration from Lecturing 89 26. Taxation of Foreign Workers Departing Korea Before the End of Employment Contract Term 91 27. Employee Who Worked for Two Different Companies in the Same Calendar Year 93 Chapter 3 Global Income Tax Return of Foreigners 95 28. Who and How to File Global Income Tax Returns 97 29. Tax Liability of Foreign English Teacher 99 ReferenceIncome Tax Calculation Chart for Resident ESL Teachers 103 30. Due Date and Jurisdiction 105 31. Income Tax Liability when leaving Korea 107 32. Global Income Tax Return for Persons with Wage and Salary Income and Other Types of Income 109 33. Income from Foreign Sources 111 34. Foreign Tax Credit 113 35. Documents to Attach to Income Tax Return 115 36 Penalty on Failure to File Returns & Non-payment or Underpayment of Tax 117 37. Income Tax Refund 121 38. Income Tax Rate 123 39. Tax on Retirement Income 125 40. Taxation on Profits from Stock Option Exercise 127 41. Attribution Date of Profits from Stock Option Excercise 129 42. Profits from Stock Options & Taxpayer Association Credits 131 43. Eligibility for Personal Deduction 133 Chapter 4 Tax Incentives for Foreigners 135 44. Special Tax Incentives for Foreign Workers 137 45. Exemption for Teacher (Professor) 139 46. Qualification for Exemption for Teacher (Professor) 141

47. () 144 48. 148 49. 152 50. 156 51. 160 제 5 장국내원천소득원천징수 162 52. 164 53. 166 54. 168 55. 170 56. 172 57. 174 58. 176 제 6 장사업자등록 민원증명 기타 178 59. 180 60. 182 61. 184 62. ( : ) 186 63. 188 64. 192 65. 196 66. 198 67. 200

47. Q&A for American Teachers' Tax Exemption 145 48. Income Tax Exemption for Foreign Engineer 149 49. VAT Refund for Foreign Tourists 153 50. VAT Refund for Foreign Business Operators 157 51. Exemption for English Teacher at Private Educational Institution 161 Chapter 5 Tax Withholding for Korean Source Income 163 52. Treaty-Reduced Tax Rates and Their Application 165 53. Tax Withholding on a US Resident's Performance of Independent Personal Service in Korea 167 54. English Teacher at Summer Camp 169 55. Withholding Tax Rate for Interest Income 171 56. Tax Withholding from Dividends 173 57. Tax Withholding from an Athlete's Transfer Fee 175 58. Treaty-Reduced Tax Rates and Their Application 177 Chapter 6 Business Registration Tax-related Certificates Other Tax Issues 179 59. Taxpayers Liable to VAT 181 60. Hometax : Internet Taxpayer Service 183 61. Application for Business Registration 185 62. Business Registration(e.g., Restaurants) 187 63. Creation & Use of Business-Purpose Bank Account 189 64. Certificate of Income 193 65. Certificate of Residence 197 66. Business type, Authentification of certificates in English 199 67. Revised return and Request for correction 201

제 2 편서식 제1장연말정산 종합소득세신고 206 1. 24-1 () 208 2. 37 ( ) 216 3. 40-1 ( ) 222 4. 40-4 ( - ) 278 제2장민원서류 264 1. (10) 286 287 288 289 (2) 290 291 292 293 ()(2) 294 2. 295 3. 296 4. 297 5. (, ) 298 6. (, ) 300 7. (, ) 302

Part 2 Tax Forms Chapter 1 Year-end Tax Settlement Global Income Tax Return 207 1. Form 24-1 (Receipt for Wage & Salary Income Tax Withholding) 209 2. Form 37 (Report of Exemption & Deduction from Income) 217 3. Form 40-1 (Final Return of Tax Base and Computation of Global Income Tax) 223 4. Form 40-4 (Final Return of Tax Base and Computation of Global Income Tax - Single Income - Simplified Expense Rate) 279 Chapter 2 Tax-related Documents 265 1. Application for English Certificates(10types) 286 Certificate of Business Registration 287 Certificate of Tax Payment 288 Certificate of Income 289 Certificate of Business Suspension / Close of Business(2types) 290 Tax Clearance Certificate 291 Certificate of VAT Tax Base 292 Certificate of Income of a VAT-Exempt Business Entity 293 Certificate of Standard Financial Statements(Individual, Corporation)(2types) 294 2. Application for Certification of Residence 295 3. Certification of Residence 296 4. Certificate for Non-resident's Tax Payment 297 5. Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(interest, Dividend, Royalties, Other) 299 6. Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(gains from Transfer of Securities) 301 7. Application for Tax exemption on nonresidents' Korean source income provided under the Korea tax treaty(wage and Salaries) 303

제 3 편참고자료 1. 306 2. 312 3. 314 4. 316

Part 3 Appendix 1. Tax Offices in Major Cities 307 2. Taxpayers Association 313 3. Treaties with Foreign Countries 315 4. Taxpayers Services for Foreign Taxpayers 317

제 1 편 외국인상담사례 제1장거주자와비거주자의구분제2장외국인의연말정산제3장외국인의종합소득세신고제4장외국인에대한과세특례제도제5장국내원천소득원천징수제6장사업자등록 민원증명 기타

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

제 1 편외국인상담사례 제 1 장 거주자와비거주자의구분

Part 1 FAQ's and NTS Answers CHAPTER 1 Classification between Resident and Non-resident for Tax Purposes

1 거주자여부판정 가족이모두미국에거주하고있는미국영주권자가 1 년계약으로 E-2 비자를발급받아한국에어학강사로취업한경우한국의거주자에해당하는지요?., 1.,,., 1 ( : ). 관련법규 소득세법제 1 조의 2 [ 정의 ] 소득세법시행령제 2 조 [ 주소와거소의판정 ]

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

2 거주자와비거주자의납세의무 미국영주권을취득한교포가한국에서사업을하려고하는경우한국에서발 생한소득에대하여만세금을납부하면되는지요?,. ( ),.,., 2009 1 1., 10 5. 34. 관련법규 소득세법제 1 조의 2 [ 정의 ] 소득세법제 3 조 [ 과세소득의범위 ]

2 Tax Liability of Resident and Non-resident I am an overseas Korean wishing to start a business in Korea. As a lawful permanent resident of the US, what will my Korean tax liabilities be? Will my liabilities be limited to the income derived from sources within Korea? The Korean Income Tax Act classifies an individual as either a resident or non-resident for tax purposes mainly because the scope and method of taxation differ depending on one s resident status. A resident in Korea is subject to income tax on all income derived from sources both within and outside Korea ( worldwide income ). On the other hand, a non-resident is liable to income tax only on the income derived from sources within Korea. Accordingly, as an overseas Korean running a business in Korea, if you are classified as a resident in Korea, you will be liable to pay income tax on sources from within and outside Korea. If you are deemed a non-resident of Korea, you are liable to pay income tax on sources only from within Korea. Taxation on foreign-source income which is accrued on or after Jan 1st, 2009 of foreign residents who reside in Korea for short time is abated. In other words, a foreign source income of a resident whose total residence period in Korea stood at 5 years or less over the past 10 years before the end date of the attributable taxable year is taxed in Korea only when it is paid in Korea or remitted to Korea. Please refer to Question 34 for more information on Foreign Tax Credits. Related Laws Article 1-2 of Income Tax Act [Definition] Article 3 of Income Tax Act [Scope of Taxable Income]

3 비거주자에대한과세방법 ( 종합과세와분리과세 ) 비거주자의국내원천소득에대해원천징수만으로모든납세의무가종결되는지 요? (1 ) (2, 3 ). * :,..,.,.( )

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

,, ( 4 ) 5.. 관련법규 소득세법제121조 [ 비거주자에대한과세방법 ] 소득세법제122조 [ 비거주자종합과세시과세표준과세액의계산 ] 소득세법제156조 [ 비거주자국내원천소득에대한원천징수특례 ]

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

소득세과세체계 금융소득 이자소득배당소득사업소득근로소득연금소득기타소득퇴직소득양도소득 종합소득 소득공제 과세표준 산출세액 세율 (6~33%) 기납부세액 가산세 세액감면 공제 납부 ( 환급 ) 세액,,,,, 6~35%. 10%.

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

비거주자국내원천소득과세체계 국내원천소득 국내세법상과세여부 no yes 조세조약상과세여부 no 과세불가 yes 과세가능소득 국내사업장유무 no yes 국내사업장귀속여부 no 분리과세원천징수 yes 종합과세 신고납부 국내세법상의세율적용 no 국내세율 > 제한세율 yes 제한세율적용

Taxation on Domestic Source Income of a Non-resident Domestic Source Income Taxable under Domestic Tax Laws? no yes Taxable under Tax Treaty? no N on-taxable yes Taxable income PE existence? no yes Attributable to PE? no Separate taxatioin, withholding Global Taxation filing and payment Domestic tax rate no Domestic tax rate > Limited tax rate yes Limited tax rate PE : Permanent Establishment(place of business)

비거주자국내원천소득에대한과세방법 국내원천소득국내사업장이없는경우국내사업장이있는경우소득세법제119조과세방법원천징수세율 (%) 1). 2),,,. 3).( : 1564() )

Taxation on Korean-source Income of a Non-resident Korean-source Income Article 119 of Income Tax Act Presence of PE in Korea Taxation Method No PE in Korea Withholding tax rate(%) 1) A non-resident who has income from real estate located in Korea is taxed in the same manner as a non-resident having a business place in Korea 2) For daily workers' wage, interest income, dividend income, and other income subject to separate taxation, a non-resident is liable for separate taxation and withholding taxes in the same manner as a resident's even if he/she has PE or real estate income. 3) If a withholding rate specified in the Income Tax Act is higher than that of the limited tax rate of a tax treaty, then the latter shall prevail. * Exceptional case: when withholding under the provision of the Article 156-4 of the Income Tax Act

제 1 편외국인상담사례 제 2 장 외국인의연말정산

Part 1 FAQ's and NTS Answers CHAPTER 2 Year-end Tax Settlement of Foreigners

( - ) -, -, : 20 : 1 : 240 10 6 : 10 ( - ) ( - ) 500 : 80% 500 1,500 : 400 + 500 50% 1,500 3,000 : 900 + 1,500 15% 3,000 4,500 : 1,125 + 3,000 10% 4,500 8,000 : 1,275 + 4,500 5% 8,000 1 : 1,450 + 8,000 3% 1 : 1,510 + 1 1% :, 100 1 150 : 1 200, 70 1 100, 6 1 100, : 50, : 1 200 : 2 100, 3 100 2 1 200 ( - ) ( - ) : (, ), - (, 100 ) - ( 100 ) : - ( 3%) -, 65,, - 7 : - - 1 300 - : 1 900

Overview of Year-end Tax Settlement for Wage & Salary Income Total Income from Employments ( - ) Non-taxable Income Gross Earnings Compensation of Actual Expenses - wages that are received by a worker due to natural disasters and other calamities, pays for business travel, etc. - compensation for driving one's own car, research subsidies for qualifying teachers, reporting allowances for reporters : limit is 200,000 per month Salary derived from overseas : limit is 1,000,000 per month Allowance for Night Duty received by manufacturing employees : limit is 2,400,000 per annum Meal costs of less than 100,000 per month, etc. Allowances for childbirth or upbringing of 6-year old children or under : limit is 100,000 per month ( - ) D eductio n for W age & S alary Inco m e Amount of Gross Earnings up to 5,000,000 : 5,000,000~15,000,000 : 15,000,000~30,000,000 : 30,000,000~45,000,000 : 45,000,000~80,000,000 : 80,000,000~100,000,000 : 100,000,000~ : Adjusted Wage & Salary Income Deduction Amount 80% of the amount 4,000,000 + 50% of the amount exceeding 5,000,000 9,000,000 + 15% of the amount exceeding 15,000,000 11,250,000 + 10% of the amount exceeding 30,000,000 12,750,000 + 5% of the amount exceeding 45,000,000 14,500,000 + 3% of the amount exceeding 80,000,000 15,100,000 + 1% of the amount exceeding 100,000,000 ( - ) Personal Deduction Basic Deduction : Taxpayer himself, Spouse and dependents with adjusted wage & salary income of less than 1,000,000 1,500,000 per capita per annum Additional Deduction: The Handicapped 2,000,000 per capita, the aged (70 or older) => 1,000,000 per capita per annum, child under 6 years old 1,000,000 per capita, Qualifying Female Taxpayer 500,000, New-born or Newly Adopted : 2,000,000 per capita Additional deduction for households with multiple children : With two eligible children 1,000,000 plus 2,000,000 per child after the first two children ( - ) Pension Premium Deduction ( - ) Special Deduction Insurance Premium : National Health Insurance, Employment Insurance Total amount, - Qualified Insurance(ex. automobile insurance) up to 1,000,000 - Insurance for the handicapped up to 1,000,000 Medical Expenses : Deductible Amount Medical Expenses-(Gross Wage & Salary Income 3%) - Taxpayer himself, the aged(65 years old or more) and the handicapped : No limit - Dependents: up to 7,000,000 Education Expenses: Taxpayer himself Total amount - Kindergarten, elementary, secondary, high school up to 3,000,000 per capita - University or College up to 9,000,000 per capita

: 300(+), 1,000(++) 40% 40% ( 1,000) 30 1,500 : 100 100 ( - ) : ( 300 ) - ( 300 ) - 2004.1.1 : 15%( 50% ) - 2007.1.1 : 10%( 50% ) = + = 25% [ (++) (+++) ] 20% = 25% [ (+++) ] 25%,,, = 20% 300 : 400 ( ) (6 33%) 1,200 : 6% 1,200 ~ 4,600 : 72 + 1,200 15% 4,600 ~ 8,800 : 582 + 4,600 24% 8,800 : 1,590 + 8,800 33% ( - ), : 50-50 : 55% - 50 : 275 + 50 30% : 10% : 30% : 10 100/110 : = ( / ) ( - )

Expenses for Housing : limit is 3,000,000(+), 10,000,000(++) Qualified savings for home purchase : 40% of deposit Qualified debt repayment on home rental loans : 40% of principal repaid Qualified interest payment on home mortgage loans : full amount (up to 10,000,000) up to 15,000,000 in case of home mortgage loans for 30 years or longer Qualified Donation Standard Deduction : if the total amount of Special Deduction is less than 1,000,000 annual standard deduction : 1,000,000 ( - ) Other Deduction Pension Savings Deduction : deposit amount (limit is 3,000,000 per annum) Retirement Pension Deduction - up to 3,000,000 per annum(including pension saving deduction amount) Investment Association Deduction - Investment on or after Jan. 1, 2004 : 15% of investment amount(limit is 50% of Income) - Investment on or after Jan. 1, 2007 : 10% of investment amount(limit is 50% of Income) Credit Card Usage Deduction = + = Excess amout of 25% of grss wage & salary income [ (++) (+++) ] 20% = Excess amout of 25% of grss wage & salary income [ (+++) ] 25% Credit cards usage, Cash receipt, Giro payment, Debit catds, etc usage Employee Stock Ownership Association Contribution Deduction deduction amount is the lesser of contribution amount or 4,000,000 Tax Base (Taxable Income) ( ) Tax Rate (6 33%) Up to 12,000,000 : 6% 12,000,000~46,000,000 : 720,000 + 15% of the excess of 12,000,000 46,000,000~88,000,000 : 5,820,000 + 24% of the excess of 46,000,000 Over 88,000,000 : 15,900,000 + 33% of the excess of 88,000,000 Calculated Income Tax ( - ) Tax Credit and Exemption Tax Credit for Wage & Salary Income : limit is 500,000 - up to 500,000 : 55% of calculated income tax, over 500,000 : 275,000 + 30% of over 500,000 Taxpayer Association Credit(TAC) : 10% of calculated income tax Qualified Home Mortgage Interest : 30% of interest paid Donation for political fund : credit granted by 100/110 (if the AMT is less than 100,000) Foreign Tax Credit : foreign income tax amount paid or payable in a foreign country Credit = calculated income tax (foreign source income / gross income) Final Tax Liability ( - ) Pre-paid Tax Payable/Refundable Tax

4 근로소득의정의 근로소득이란무엇인가요?.. - - - -,. - ( ) - ( )., 120 1 2 94 1 2. 관련법규 소득세법제 20 조제 1 항 [ 근로소득 ] 소득세법제 127 조 [ 원천징수의무 ]

4 Definition of Wage and Salary Income How is Wage and Salary Income defined in a tax context? An employee s wage and salary income refers to all types of payments received for personal services rendered as an employee in Korea. Any person who pays any of the followings to a resident or non-resident in Korea shall collect the income tax at source from such resident or non-resident. - wage, salary, remuneration, allowance, bonus, and any other allowance of a similar nature received in return for services - bonus income received through the resolution passed by the general meeting of the stockholders, partners or a similar deliberative organ of the corporation. - amount treated as bonus under the Corporation Tax Law - income, other than retirement income, received due to retirement However, the followings shall be excluded from withholding. - wages and salaries received from a foreign organization or the United Nations Forces(excluding the United States Armed Forces) stationed in Korea - wages and salaries received from a nonresident or foreign corporation located overseas (excluding its branch or business office in Korea) *In calculating the domestic source income amount accruing from (1) any place of business in Korea of a non-resident as prescribed in Article 120-1 and 120-2 of the Income Tax Act and (2) any place of business in Korea of a foreign corporation as prescribed in Article 94-1 and 94-2 of the Corporate Tax Act, the amount which is appropriated as necessary expenses or losses shall be excluded. Related Laws Article 20(1) of Income Tax Act [Wage and Salary Income] Article 127 of Income Tax Act [Liability for withholding]

5 근로소득자와연말정산 외국인근로자입니다. 매달회사에서원천징수를하고있는데, 이것으로소득세납세의무가끝나는건가요? 또, 연말정산은무엇인가요?. 2 2.( ) ().. 관련법규 소득세법제127조 [ 원천징수의무 ] 소득세법제137조 [ 근로소득세액의연말정산 ] 소득세법제143조 [ 근로소득에대한원천징수영수증의교부 ]

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

6 근로소득자의소득세신고방법 연말정산을하지못했는데소득세신고를어떻게해야하나요?.,,, 5 1 5 31. 관련법규 소득세법제 73 조 [ 과세표준확정신고의예외 ]

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

7 근로소득자와 4 대보험 4 대보험이란말을들었는데, 근로자가직접가입하는건가요? 사업장에서가입해 주는건가요? 학원강사도보험가입대상인가요? 4. 4 (2012 ) 9.0% 4.5% 4.5% 1, 5.8% 2.9% 2.9% 1 80 () (2008.7 ) 6.55% 3.275% 3.275% 1.35%~ 0.55% + 1.95% 0.25~0.85% 0.55% 1 60 ( ) -,.. : www.nps.or.kr, (02-2176-8700, 1355) : www.nhic.or.kr, (1577-1000 7) () : www.ei.go.kr, (1350) () : www.kcomwel.or.kr, (1588-0075) 4 (4 ) : www.4insure.or.kr

7 Wage & Salary Income Earners and Four Social Insurance Programs Should an employee himself/herself get four Social Insurance Programs or should the employer have employees insured? Is a teacher at a private educational institution also subject to the insurance programs? If you are deemed an employee by the employment contract, your employer is obliged to have you insured for Four Social Insurance Programs. Summary of Four Social Insurance Programs(Tax Year 2012) Program National Pension Health Insurance Long-term Care Insurance (Newly introduced in July 2008) Employment Insurance Industrial Accident Insurance Imposition unit Business/ individual Business Definition of Income Earned income excluding non-taxable income Total payroll amount inclusing non-taxable income Premium Rate Premium burden in case of workplace-based insurance Employer Employee 9.0% 4.5% 4.5% 5.8% 2.9% 2.9% Health insurance amount 6.55% 1.35%~ 1.95% Health insurance amount 3.275% Health insurance amount 3.275% Exception Daily workers whose working period is less than a month and workers working less than 80 hours per month 0.55% + 0.25~0.85% 0.55% Workers working less than 60 hours per week To be determined for each business type - Your income tax as well as these insurance premium above are deducted from your salary. For your information on the programs, please contact the followings; National Pension Service : www.nps.or.kr, Tel: 02-2176-8700, 1355 National Health Insurance Corporation : www.nhic.or.kr, Tel: 1577-1000 Int. 7 Ministry of Labor Call Center(Employment Insurance) : www.ei.go.kr, Tel: 1350 Korea Workers' Compensation & Welfare Service(Industrial Accident Insurance) : www.kcomwel.or.kr, Tel:1588-0075 Social Insurance Information System(Four Social Insurance Programs) : www.4insure.or.kr

8 조기출국또는이중근로하는외국인근로자의연말정산 영어교사로 1 년고용계약을맺고한국에서 4 개월째살고있는외국인입니다. 입국한지 1 년이경과하기전에출국하거나연도중직장을옮기는경우연말정산은어떻게하는지요? (),..,.. 관련법규 소득세법제137조 [ 근로소득세액의연말정산 ] 소득세법제138조 [ 재취직자에대한근로소득세액의연말정산 ] 소득세법시행령제197조 [ 재취직자에대한근로소득세액의연말정산 ]

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

9 근로소득세계산절차 외국인근로자입니다. 근로소득에대한세금을계산하는절차를설명해주세요..,. 1. ( p 34 ).,,,...( )

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

.( 44 ) - 15%() 2012.12.31. 관련법규 소득세법제47조 [ 근로소득공제 ] 소득세법제122조 [ 비거주자종합과세시과세표준과세액의계산 ] 조세특례제한법제18조의 2 [ 외국인근로자에대한과세특례 ]

Foreign workers can also benefit from special tax incentives on their wage and salary income by filing an application to qualify for a 15% flat rate at the time of year-end tax settlement or global tax return filing. - Separate taxation on wage and salary income by multiplying such income by a 15% flat rate. Applicable to wage and salary income received before and until Dec.31.2012. (For more information on Special Tax Incentives for Foreign Workers, please refer to Question 44) Related Laws Article 47 of Income Tax Act [Deduction for Wage and Salary Income] Article 122 of Income Tax Act [Calculation of Tax Base and Tax Amount in Case of Global Taxation on Non-resident] Article 18-2 of Tax Incentive and Limitation Law [Special Cases of Taxation for Foreign Workers]

10 국외소득에대한납세방법 외국에있는회사에서받는월급도세금을내야하나요? 낸다면어떤방법으로 내야하나요?,.( 4 ). 5. 10, 10%. 3 2. 관련법규 소득세법제 3 조 [ 과세소득의범위 ] 소득세법제 150 조 [ 납세조합의징수의무 ]

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

11 매월급여상공제액 한국에온지 1 년이넘었습니다. 학원에서영어를가르치며월 2 백만원을벌고있는데매달 7% 인 14 만원을원천징수합니다. 제가알기로는매월 2%3% 정도원천징수되는것으로알고있는데정확히어떻게된건지알고싶습니다., () 3.3%( ) 5.,, (). 2012 11 2,000,000( 1 ) ( ) 19,330.,. (www.nts.go.kr/eng->help Desk->Quick Viewer Service->My withholding Income Tax Calculator),. 7. 관련법규 소득세법제129조 [ 원천징수세율 ] 소득세법제134조 [ 근로소득에대한원천징수의방법 ] 소득세법제144조 [ 사업소득에대한원천징수의방법과원천징수영수증의교부 ]

11 Taxes Withheld Monthly from Salary by Employer I've been in Korea for over a year. I earn 2,000,000 a month teaching English at a hakwon and am being withheld at a rate of 7%, or 140,000, from my pay each month. My understanding is that only 2-3% should be withheld from my pay. Please provide some clarification. If you teach English as an independent contractor and are not under any employment agreement with the income payer("hakwon"), then the compensation you receive for teaching is classified as business income. In this case, hakwon is required to withhold an amount equivalent to 3.3%(resident tax included) of your monthly pay from you each month, and you must make a final declaration of your income tax in May of the following year. If you have an employment contract with the hakwon, then your compensation is categorized under Wage and salary income, for which your employer (hakwon) is subject to the liability of monthly withholding at an amount based on the Simplified Tax Table. As of November 2012, the amount subject to income tax (residence surtax included) withholding on 2,000,000 in salary (1 Deductible persons including taxpayer) is 19,330. You may check this through NTS English website (www.nts.go.kr/eng Help Desk Quick Viewer Service My withholding Income Tax Calculator) Please keep in mind premiums for National Pension and Social Insurance are also deducted from your monthly salary. Please refer to case 7 regarding National Pension and Social Insurance Premium Deduction. Related Laws Article 129 of Income Tax Act Withholding Tax Rates Article 134 of Income Tax Act [Method of Withholding on Income] Article 144 of Income Tax Act Withholding of Business Income and Delivery of Receipt for Wage and Salary Income Tax Withholding

12 근로소득과세상거주자와비거주자의차이 한국법인에서 3 개월째근무중인외국인근로자입니다. 최근에회사에서연말정산시세금공제를위한신청서를작성하라고합니다. 혹시외국인근로소득에대해차별적인것이있습니까?,,...( 2, 3 )., ( : ),, ( : ). 관련법규 소득세법제 121 조 [ 비거주자에대한과세방법 ] 소득세법제 122 조 [ 비거주자종합과세의과세표준과세액의계산 ]

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

13 인적공제 회사에다니고있는외국인근로자입니다. 외국에계시는부모님도부양가족공 제를받을수있나요?. () - 1,500,000 100 1,000,000 2,000,000 500,000 1,000,000 2,000,000 Tax base&deduction 1,000,000 ~ ( ),.. 20, 20, 60 100. -,.( )

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

-,. -,,.. 관련법규 소득세법제50조 [ 기본공제 ] 소득세법제51조 [ 추가공제 ] 소득세법제51조의 2 [ 다자녀추가공제등 ] 소득세법제53조 [ 생계를같이하는부양가족의범위와그판정시기 ]

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

14 교육비공제 혼자한국에들어와회사에서일하고있고, 가족들은전부본국에있습니다. 초등학생인아들을위하여국외의사설교육기관에지출한비용도교육비공제가가능한자요?.,,,....

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

< >.. 1) : ( ) 2) : 1 3 3) : 1 3 4) : 1 9 관련법규 소득세법제 52 조 [ 특별공제 ]

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

15 기부금공제 외국의자선단체에지급한기부금도공제가되나요?.. ( )..,.( -3633, 2008.11.26). - - - - - (2011.6.30 ) - 792 2 (2011.6.30 ) -

15 Deductions for Charitable Donations Can I get a deduction for the donations I made to charitable organizations located in another country? If you are a non-resident, you are not entitled to receive a deduction for charitable donations. If you are a resident, you are entitled to a deduction for the amount donated to a charitable organization registered with the state/local government or a charitable organization meeting the requirements stipulated in relevant Korean laws. To receive the deduction, you will need to attach the original donation receipt issued by the charitable organization (copies are not accepted as valid) to the Statement of Charitable Donations and submit the documents to your withholding agent. Charitable organizations located outside Korea do not meet the deductibility requirements under the Korean law. Therefore, in your specific situation, a deduction is not available for the donation you have made. However, when you donate relief goods to victims of natural disasters outside Korea and receive donation receipts from a foreign relief organization, the donated amount is deductible from the income calculation. (Corp.-3633, Nov. 26, 2008) The following outlines the types of charitable donations that are deductible under the Korean law and specific limitations on each type of charitable donations. Statutory donation - 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 - Consideration for the voluntary support served in a special disaster area under their Framework Act on the Management of Disasters and Safety - Donations to social welfare facilities under the Social Welfare Services Act(Donations made on or before June 30, 2011)

- ( ) 10 (2011.6.30 ) - - -. 기부금종류 1 정치자금기부금 ( 조특법제76조 ) 2 법정기부금 ( 소법제34조제2항 ) 3 특례기부금 ( 조특법제73조 ) - 11.6.30까지지출분 4우리사주조합기부금 ( 조특법제88조의4 제13항 ) 5지정기부금 ( 소법제34조제1항 ) ( 종교단체에기부한금액이있는경우 ) 6지정기부금 ( 소법제34조제1항 ) ( 종교단체에기부한금액이없는경우 ) 공제한도 근로소득금액 100% ( 근로소득금액 - 1-2) 50% ( 근로소득금액 - 1-2 - 3) 50% [ 근로소득금액 - 1-2-3-4] 10% + [( 근로소득금액 - 1-2-3-4) 의 20% 와종교단체외에지급한금액중적은금액 ] ( 근로소득금액 - 1-2-3-4) 10%

- Donations to organizations that support needy neighbors under Article 79-2 (2) of the Enforcement Decree of Income Tax Act (Donations made on or before June 30, 2011) - Donations made to statutory donation organizations Political fund donation - Donations to political parties (including political support groups and the National Election Commission under the Political Funds Act), under the Political Funds Act, in excess of 100,000. 100,000 Special donation(limited to amount on donation paid until June, 30. 2011) - Donations to special donation organizations Donation to the employee stock ownership association - Donations contributed to the employee stock ownership association by a person, who is not a member of the association. Designated donation - Donations to the designated donation organization Deduction limits of each charitable contrivutions are as follows. Type Deduction limit 1 Political fund donation 2 Statutory donation 3 Special donation * Applicable to donations paid on or before June 30, 2011 4 Donations to the employee stock ownership association 3 Designated donation * In case of donation to religious organization included 6 Designated donation * Without donation to religious organization Adjusted wage&salary income 100% (Adjusted wage&salary income - 1-2) 50% (Adjusted wage&salary income - 1-2-3) 50% [Adjusted wage&salary income - 1-2-3-4] 10% +Min [(Adjusted wage&salary income - 1-2 -3-4) 의 20%, Amount of donation to religious organization] (Adjusted wage&salary income - 1-2-3-4) 10% 관련법규 Article 34 of Income Tax Act [Non-deductibility of Contribution as Necessary Expenses] Article 52 of Income Tax Act [Special Deduction]

16 현금영수증홈페이지회원가입 현금영수증사용금액소득공제를받을수있는휴대폰번호를등록하고싶습니 다. 절차가어떻게되나요?, (www.taxsave.go.kr, ) (,, ). ( ) 1... (). 1~2...

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

17 현금영수증사용금액소득공제 물건을살때신용카드나현금영수증을사용하면소득공제가된다고들었습니 다. 얼마나공제받을수있는지요?. a.,,, b., ),,, : [{ ( 25%)} (a/) 20%] + [{ ( 25%)} (b/) 25%] 300 20% Q. Steve. Steve 3,000 800, 200? 50. * {800 + 200 (3,000 25%)} 1,000/1,000 20% = 50 300( 20% 300 ) 50. 관련법규 조세특례제한법제 126 조의 2 [ 신용카드등사용금액에대한소득공제 ]