조세법령국문 영문대조식편집본 ( 소득세법 ) 2009.05.21. 국세청고객만족센터
본책자는내 외국인납세자에대한효율적인영문법령 상담서비스를제공하기위하여, 한국법제연구원과의 협의를거쳐출간되었습니다. This guidebook is designed to provide eficienttax consulting services on Korean Tax Law in English to Korean and Foreign taxpayers afterpriorcoordinationwith thekorealegislation ResearchInstitute. 본책자에대한무단전제및배포는금지되어있습니다. The publication of this book without the prior consentofthepublisherisprohibited. 영문법령자료출전 ( 한국법제연구원발간 대한민국영문법령집 ) Reproduced from StatutesoftheRepublicofKorea Copyrightc1997 by the Korea Legislation Research Institute,Seoul,Korea 이용시주의사항 영문번역작업이세법개정과동시에이루어지지않은부분은 ( 세율, 가산세등 ) 한글조세법령원본및한국법제연구원홈페이지에서직접확인후이용하시기바랍니다.( 국세청은영문번역오류등에책임이없음 ) Notice Translation ofthemostrecentamendmentofthetaxlaw ispartly incomplete.therefore,applicabilityofthetaxlaw should bedeterminedcasebycasebasedontheoriginalkoreantaxlawandthroughthe KoreaLegislationResearchInstituteHomepage.(English->Law Search). (TheNTS isnotresponsiblefortranslation erors)
목 차 제 1 장총칙 1 제1조 납세의무 1 제2조 납세의무의범위 1 제3조 과세소득의범위 3 제4조 소득의구분 5 제5조 과세기간 5 제6조 납세지 5 제7조 원천징수등의경우의납세지 7 제8조 상속등의경우의납세지 9 제9조 납세지의지정 9 제10조 납세지의변경신고 11 제11조 과세관할 11 제 2 장거주자의종합소득및퇴직소득에대한납세의무 11 제12조 비과세소득 11 제13조 세액의감면 17 제14조 과세표준의계산 19 제15조 세액계산의순서 21 제16조 이자소득 23 제17조 배당소득 23 제18조 부동산임대소득 29 제19조 사업소득 31 제20조 근로소득 33 제20조의2 삭제 <2006.12.30> 35 제20조의3 연금소득 35 제21조 기타소득 37 제22조 퇴직소득 41 제23조삭제 <2006.12.30> 43 제24조 총수입금액의계산 43 제25조 총수입금액계산의특례 43 제26조 총수입금액불산입 45 제27조 필요경비의계산 47 제28조 대손충당금의필요경비계산 47 제29조 퇴직급여충당금의필요경비계산 49
Table of Contents CHAPTERⅠ GENERAL PROVISIONS 2 Article 1 (Liability for Tax Payment) 2 Article 2 (Scope of Tax Liability) 2 Article 3 (Scope of Taxable Income) 4 Article 4 (Classification of Income) 6 Article 5 (Taxable Period) 6 Article 6 (Place of Tax Payment) 6 Article 7 (Place of Tax Payment in Cases of Withholding Tax, etc.) 8 Article 8 (Place of Tax Payment in Cases of Inheritance, etc.) 10 Article 9 (Designation of Tax Payment Place) 10 Article 10 (Report on Change of Tax Payment Place) 12 Article 11 (Jurisdiction over Taxation) 12 CHAPTER Ⅱ TAX LIABILITY ON RESIDENT S GLOBAL INCOME AND RETIREMENT INCOME 12 Article 12 (Non-Taxable Income) 12 Article 13 (Reduction and Exemption of Tax Amount) 18 Article 14 (Calculation of Tax Base) 20 Article 15 (Order in Calculation of Tax Amount) 22 Article 16 (Interest Income) 24 Article 17 (Dividend Income) 24 Article 18 (Real Estate Rental Income) 30 Article 19 (Business Income) 32 Article 20 (Earned Income) 34 Article 20-2 Deleted. <by Act No. 8144, Dec. 30, 2006> 36 Article 20-3 (Annuity Income) 36 Article 21 (Miscellaneous Incomes) 38 Article 22 (Retirement Income) 42 Article 23 Deleted. <by Act No. 8144, Dec. 30, 2006> 44 Article 24 (Calculation of Total Gross Income Amount) 44 Article 25 (Special Case for Calculation of Total Gross Income Amount) 44 Article 26 (Non-Inclusion in Total Gross Income Amount) 46 Article 27 (Calculation of Necessary Expenses) 48 Article 28 (Calculation of Allowance for Bad Debts as Necessary Expenses) 48 Article 29 (Calculation of Allowance for Retirement Benefits as Necessary Expenses) 50
제30조삭제 <1998.4.10> 49 제31조 보험차익금에의한고정자산취득의경우의필요경비계산 49 제32조 국고보조금으로취득한사업용자산가액의필요경비계산 51 제33조 필요경비불산입 51 제34조 기부금의필요경비불산입 55 제35조 접대비의필요경비불산입 59 제36조삭제 <1998.12.28> 63 제37조 기타소득의필요경비계산 63 제38조삭제 <2006.12.30> 63 제39조 총수입금액과필요경비의귀속년도등 63 제40조 배당소득등의귀속년도 65 제41조 부당행위계산 65 제42조 비거주자등과의거래에대한소득금액계산의특례 67 제43조 공동사업에대한소득금액계산의특례 < 개정 2006.12.30> 67 제44조 상속의경우의소득금액의구분계산 69 제45조 결손금및이월결손금의공제 69 제46조 채권등에대한소득금액의계산과지급명세서의제출등에대한특례 71 제46조의2 중도해지로인한이자소득금액계산의특례 73 제47조 근로소득공제 75 제47조의2 연금소득공제 75 제48조 퇴직소득공제 77 제49조삭제 <2006.12.30> 79 제50조 기본공제 79 제51조 추가공제 81 제51조의2 다자녀추가공제등 81 제51조의3 연금보험료공제 83 제51조의4 주택담보노후연금이자비용공제 83 제52조 특별공제 85 제53조 생계를같이하는부양가족의범위와그판정시기 97 제54조 종합소득공제의배제 99 제54조의2 공동사업에대한소득공제특례 99 제55조 세율 99 제56조 배당세액공제 101 제56조의2 기장세액공제 103 제57조 외국납부세액공제 103 제58조 재해손실세액공제 105 제59조 근로소득세액공제 107 제59조의2 삭제 <2000.12.29> 107 제60조 세액감면및세액공제시적용순위등 107
Article 30 Deleted. <by Act No. 5532, Apr. 10, 1998> 50 Article 31 (Calculation of Gain from Insurance Settlement Used for Acquisition of Fixed Assets as Necessary Expenses) 50 Article 32 (Calculation of Value of Assets for Business Acquired with National Subsidies as Necessary Expenses) 52 Article 33 (Non-Inclusion of Necessary Expenses) 52 Article 34 (Non-Inclusion of Donations in Necessary Expenses) 56 Article 35 (Non-Inclusion of Entertainment Expenses in Necessary Expenses) 60 Article 36 Deleted. <by Act No. 5580, Dec. 28, 1998> 64 Article 37 (Calculation of Necessary Expenses in Miscellaneous Income) 64 Article 38 Deleted. <by Act No. 8144, Dec. 30, 2006> 64 Article 39 (Year, etc. for which Total Gross Income Amount and Necessary Expenses are Included) 64 Article 40 (Year for which Dividend Income, etc. is Included) 66 Article 41 (Calculation in Case of Wrongful Act) 66 Article 42 (Special Case of Calculation of Income Amount Accruing from Trade with Nonresident, etc.) 68 Article 43 (Special Cases of Calculation of Income Amount Accruing from Joint Business) 68 Article 44 (Separate Calculation of Income Amount in Case of Inheritance) 70 Article 45 (Deduction of Deficiency and Carryover of Deficits) 70 Article 46 (Special Cases for Calculation of Income Amount Accruing from Bonds and Submission of Payment Records, etc.) 72 Article 46-2 (Special Cases for Calculation of Interest Income Amount due to Premature Termination) 74 Article 47 (Earned Income Deduction) 76 Article 47-2 (Annuity Income Deduction) 76 Article 48 (Retirement Income Deduction) 78 Article 49 Deleted. <by Act No. 8144, Dec. 30, 2006> 80 Article 50 (Basic Deduction) 80 Article 51 (Additional Deduction) 82 Article 51-2 (Additional Deduction for Persons with Many Children) 82 Article 51-3 (Pension Insurance Premium Deduction) 84 Article 51-4 (Interest Expense Deduction for Reverse Mortgage-Backed Retirement Pension System) 84 Article 52 (Special Deduction) 86 Article 53 (Scope of Dependents Living Together with Resident and Time of Determination Thereof) 98 Article 54 (Exclusion of Global Income Deduction) 100 Article 54-2 (Special Cases for Income Deduction for Joint Business) 100 Article 55 (Tax Rates) 100 Article 56 (Tax Credits for Dividend Income) 102 Article 56-2 (Tax Credit for Book-Keeping) 104 Article 57 (Tax Credit for Payments in Foreign Country) 104 Article 58 (Tax Credit for Casualty Losses) 106 Article 59 (Tax Credit for Earned Income) 108 Article 59-2 Deleted. <by Act No. 6292, Dec. 29, 2000> 108 Article 60 (Order, etc. Applicable to Reduction or Exemption of Tax or Tax Credit) 108
제61조삭제 <2002.12.18> 109 제62조 이자소득등에대한종합과세시세액계산의특례 109 제63조 직장공제회초과반환금에대한세액계산의특례 111 제64조 부동산매매업자에대한세액계산의특례 111 제65조 중간예납 113 제66조삭제 <2000.12.29> 117 제67조삭제 <2000.12.29> 117 제68조 납세조합원의중간예납특례 117 제69조 부동산매매업자의토지등매매차익예정신고와자진납부 119 제70조 종합소득과세표준확정신고 119 제71조 퇴직소득과세표준확정신고 123 제72조삭제 <2006.12.30> 123 제73조 과세표준확정신고의예외 123 제74조 과세표준확정신고의특례 125 제75조 세액감면신청 127 제76조 확정신고자진납부 127 제77조 분납 129 제78조 사업장현황신고 129 제79조 사업장현황의조사 확인 131 제80조 결정과경정 131 제81조 가산세 133 제82조 수시부과결정 143 제83조 과세표준과세액의통지 145 제84조 기타소득의과세최저한 145 제85조 징수와환급 147 제85조의2 결손금소급공제에의한환급 149 제86조 소액부징수 151 제87조 공동사업장에대한특례 < 개정 2006.12.30> 151 제2장의 2 성실중소사업자의종합소득에대한납세의무 153 제87조의2 성실납세방식의적용 153 제87조의3 과세표준의계산특례 155 제87조의4 세액의계산 157 제87조의5 표준세액공제 159 제87조의6 수입금액증가세액공제 159 제87조의7 신고및납부등 159 제 3 장거주자의양도소득에대한납세의무 161 제 88 조 양도의정의 161 제 89 조 비과세양도소득 161
Article 61 Deleted. <by Act No. 6781, Dec. 18, 2002> 110 Article 62 (Special Case in Calculation of Tax Amount in Case of Global Taxation on Interest Income, etc.) 110 Article 63 (Special Case in Calculation of Tax Amount on Excess Refund of Workplace Mutual Aid Association) 112 Article 64 (Special Cases for Calculation of Tax Amount for Real Estate Broker) 112 Article 65 (Interim Prepayment) 114 Articles 66 Deleted. 118 Articles 67 Deleted. <by Act No. 6292, Dec. 29, 2000> 118 Article 68 (Special Cases for Interim Prepayment by Member of Tax Association) 118 Article 69 (Provisional Return on Gains Accruing from Trading of Land, etc. and Voluntary Payment by Real Estate Broker) 120 Article 70 (Final Return final return on tax base of Global Income) 120 Article 71 (Final Return final return on tax base of Retirement Income) 124 Article 72 Deleted. <by Act No. 8144, Dec. 30, 2006> 124 Article 73 (Exception to Final Return final return on tax base) 124 Article 74 (Special Case of Final Return final return on tax base) 126 Article 75 (Application for Reduction and Exemption of Tax Amount) 128 Article 76 (Voluntary Payment by Final Return) 128 Article 77 (Payment in Installments) 130 Article 78 (Report on Present Situation of Business Place) 130 Article 79 (Investigation and Confirmation on Present Situation of Business Place) 132 Article 80 (Determination and Rectification) 132 Article 81 (Additional Tax) 134 Article 82 (Occasional Assessment) 144 Article 83 (Notification of Tax Base and Tax Amount) 146 Article 84 (Minimum Taxable Limit of Miscellaneous Incomes) 146 Article 85 (Collection and Refund) 148 Article 85-2 (Refund by Retroactive Deduction of Deficit) 150 Article 86 (Non-Collection of Small Sum) 152 Article 87 (Special Cases for Joint Business Place) 152 CHAPTER Ⅱ-2 TAX LIABILITY ON SINCERE SMALL OR MEDIUM BUSINESS PROPRIETORS CONSOLIDATED INCOME 154 Article 87-2 (Application of Sincere Tax Payment Method) 154 Article 87-3 (Special Exceptions for Calculation of Tax Base) 156 Article 87-4 (Calculation of Tax Amount) 158 Article 87-5 (Standard Tax Deduction) 160 Article 87-6 (Tax Deduction for Increased Revenue) 160 Article 87-7 (Reporting, Payment, etc.) 160 CHAPTER Ⅲ RESIDENT S TAX LIABILITY ON TRANSFER INCOME 162 Article 88 (Definition of Transfer) 162 Article 89 (Non-Taxable Transfer Income) 162
제90조 양도소득세액의감면 163 제91조 양도소득세비과세의배제 163 제92조 양도소득과세표준의계산 < 개정 2006.12.30> 165 제93조 양도소득세액계산의순서 165 제94조 양도소득의범위 165 제95조 양도소득금액 167 제96조 양도가액 171 제97조 양도소득의필요경비계산 < 개정 2006.12.30> 173 제98조 양도또는취득의시기 177 제99조 기준시가의산정 < 개정 2006.12.30> 177 제99조의2 기준시가의재산정 고시신청 183 제100조 양도차익의산정 < 개정 2006.12.30> 183 제101조 양도소득의부당행위계산 185 제102조 양도소득금액의구분계산등 185 제103조 양도소득기본공제 187 제104조 양도소득세의세율 187 제104조의2 지정지역의운영 193 제104조의3 비사업용토지의범위 193 제105조 양도소득과세표준예정신고 < 개정 1999.12.28> 197 제106조 예정신고자진납부 < 개정 1999.12.28> 199 제107조 예정신고산출세액의계산 < 개정 1999.12.28> 199 제108조 예정신고납부세액공제 < 개정 1999.12.28> 199 제109조삭제 <1999.12.28> 201 제110조 양도소득과세표준확정신고 < 개정 1999.12.28> 201 제111조 확정신고자진납부 < 개정 1999.12.28> 201 제112조 양도소득세의분납 203 제112조의2 양도소득세의물납 203 제113조삭제 <1999.12.28> 203 제114조 양도소득과세표준과세액의결정 경정및통지 203 제115조 양도소득세에대한가산세 207 제116조 양도소득세의징수 209 제117조 양도소득세의환급 209 제118조 준용규정 209 제118조의2 양도소득의범위 209 제118조의3 양도가액 211 제118조의4 양도소득의필요경비계산 211 제118조의5 양도소득세의세율 213 제118조의6 외국납부세액의공제 213 제118조의7 양도소득기본공제 215 제118조의8 준용규정 215
Article 90 (Reduction and Exemption of Transfer Income Tax) 164 Article 91 (Exclusion of Non-Taxation of Transfer Income Tax) 164 Article 92 (Calculation of Tax Base of Transfer Income) 166 Article 93 (Order in Calculation of Tax Amount of Transfer Income) 166 Article 94 (Scope of Transfer Income) 166 Article 95 (Transfer Income Amount) 168 Article 96 (Transfer Value) 172 Article 97 (Calculation of Necessary Expenses for Transfer Income) 174 Article 98 (Time of Transfer or Acquisition) 178 Article 99 (Computation of Standard Market Price) 178 Article 99-2 (Application for Re-computation and Pubic Notification of Standard Market Price)184 Article 100 (Computation of Gains from Transfer) 184 Article 101 (Calculation of Transfer Income by Unlawful Act) 186 Article 102 (Separate Calculation of Transfer Income Amount) 186 Article 103 (Basic Deduction for Transfer Income) 188 Article 104 (Tax Rates of Transfer Income) 188 Article 104-2 (Operation of Designated Area) 194 Article 104-3 (Scope of Land for Non-business) 194 Article 105 (Preliminary Return of Tax Base of Transfer Income) 198 Article 106 (Voluntary Payment by Provisional Return) 200 Article 107 (Calculation of Tax Amount to be Paid by Provisional Return) 200 Article 108 (Deduction of Tax Amount paid by Provisional Return) 200 Article 109 Deleted. <by Act No. 6051, Dec. 28, 1999> 202 Article 110 (Final Return on Tax Base of Transfer Income) 202 Article 111 (Voluntary Payment by Final Return) 202 Article 112 (Payment of Transfer Income Tax in Installments) 204 Article 112-2 (Payment of Transfer Income Tax in Kind) 204 Article 113 Deleted. <by Act No. 6051, Dec. 28, 1999> 204 Article 114 (Determination, Reassessment, and Notification of Tax Base and Tax Amount of Transfer Income) 204 Article 115 (Additional Tax on Transfer Income Tax) 208 Article 116 (Collection of Transfer Income Tax) 210 Article 117 (Refund of Transfer Income Tax) 210 Article 118 (Applicable Provisions) 210 Article 118-2 (Scope of Transfer Income) 210 Article 118-3 (Value of Transfer) 212 Article 118-4 (Calculation of Necessary Expenses in Transfer Income) 212 Article 118-5 (Tax Rate of Transfer Income) 214 Article 118-6 (Deduction of Tax Amount Paid to Foreign Countries) 214 Article 118-7 (Basic Deduction for Transfer Income) 216 Article 118-8 (Applicable Provisions) 216
제 4 장비거주자의납세의무 215 제119조 비거주자의국내원천소득 217 제119조의2 비거주자의국채등이자 양도소득에대한과세특례 223 제120조 비거주자의국내사업장 223 제121조 비거주자에대한과세방법 225 제122조 비거주자종합과세시과세표준과세액의계산 227 제123조 비거주자의세액감면신청 229 제124조 비거주자의신고와납부 229 제125조 비거주자에대한과세표준및세액의결정과징수 229 제126조 비거주자분리과세시과세표준과세액의계산 229 제126조의2 비거주자의유가증권양도소득에대한신고 납부등의특례 231 제 5 장원천징수 233 제127조 원천징수의무 233 제128조 원천징수세액의납부 235 제129조 원천징수세율 237 제130조 이자소득등에대한원천징수의방법 241 제131조 이자소득지급시기의의제 241 제132조 배당소득지급시기의의제 241 제133조 이자소득등에대한원천징수영수증의교부 241 제134조 근로소득에대한원천징수의방법 243 제135조 근로소득지급시기의의제 245 제136조 상여등에대한징수세액 245 제137조 근로소득세액의연말정산 247 제138조 재취직자에대한근로소득세액의연말정산 249 제139조 징수부족액의이월징수 249 제140조 근로소득자의소득공제신고 251 제141조 재취직자의소득공제신고 251 제142조 근무지의신고 253 제143조 근로소득에대한원천징수영수증의교부 253 제143조의2 연금소득에대한원천징수의방법 253 제143조의3 삭제 <2001.12.31> 255 제143조의4 연금소득세액의연말정산 255 제143조의5 징수부족액의이월징수 255 제143조의6 연금소득자의소득공제신고 255 제143조의7 연금소득에대한원천징수영수증의교부 257 제144조 사업소득에대한원천징수의방법과원천징수영수증의교부 257 제144조의2 과세표준확정신고예외사업소득세액의연말정산 259 제145조 기타소득에대한원천징수의방법과원천징수영수증의교부 259
CHAPTER Ⅳ TAX LIABILITY FOR NONRESIDENT 216 Article 119 (Domestic Source Income of Nonresident) 218 Article 119-2 (Special Provisions on Taxation concerning Income Accruing from Transfer and Interest, Including State Bonds of Nonresidents) 224 Article 120 (Domestic Business Place of Nonresident) 224 Article 121 (Method of Taxation on Nonresident) 226 Article 122 (Calculation of Tax Base and Tax Amount in Cases of Global Taxation on Nonresident) 228 Article 123 (Application of Nonresident for Reduction and Exemption of Tax Amount) 230 Article 124 (Return and Payment by Nonresident) 230 Article 125 (Determination and Collection of Tax Base and Tax Amount on Nonresident) 230 Article 126 (Calculation of Tax Base and Tax Amount in Cases of Separate Taxation on Nonresident) 230 Article 126-2 (Special Cases for Return by Nonresidents on Income Amount from Transfer of Securities and Payment of Tax Amount, etc.) 232 CHAPTER Ⅴ WITHHOLDING TAX 234 Article 127 (Liability for Withholding) 234 Article 128 (Payment of Withholding Tax) 236 Article 129 (Withholding Tax Rates) 238 Article 130 (Method of Withholding from Interest Income, etc.) 242 Article 131 (Fictitious Payment Date of Interest Income) 242 Article 132 (Fictitious Payment Date of Dividend Income) 242 Article 133 (Delivery of Withholding Receipt on Interest Income, etc.) 242 Article 134 (Method of Withholding from Earned Income) 244 Article 135 (Fictitious Payment Date of Earned Income) 246 Article 136 (Tax Amount Withheld from Bonus, etc.) 246 Article 137 (Year-End Adjustment of Earned Income Tax Amount) 248 Article 138 (Year-End Adjustment of Earned Income Tax Amount for Re-employed Person) 250 Article 139 (Collection of Carry-Over Shortage in Collection) 250 Article 140 (Report on Income Deduction for Person Having Earned Income) 252 Article 141 (Report on Income Deduction by Reemployed Person) 252 Article 142 (Report on Workplace) 254 Article 143 (Delivery of Receipt of Withholding from Earned Income) 254 Article 143-2 (Method of Withholding from Annuity Income) 254 Article 143-3 Deleted. <by Act No. 6557, Dec. 31, 2001> 256 Article 143-4 (Year-End Reconcilement of Annuity Income Tax) 256 Article 143-5 (Collection of Deficient Tax Amounts Carried-Over) 256 Article 143-6 (Return on Income Deduction by Annuity Income Earner) 256 Article 143-7 (Issuance of Withholding Tax Receipts for Annuity Income) 258 Article 144 (Method of Collection of Tax on Business Income through Withholding and Delivery of Withholding Receipt) 258 Article 144-2 (Settlement of Accounts in Year-End on Tax Amount of Business Income Except for Final Return of Tax Base) 260 Article 145 (Method of Collection of Tax on Miscellaneous Incomes through Withholding and Delivery of Withholding Receipt) 260
제146조 퇴직소득에대한원천징수의방법과원천징수영수증의교부 259 제147조 퇴직소득지급시기의의제 261 제148조 퇴직소득에대한징수세액 261 제149조 납세조합의조직 261 제150조 납세조합의징수의무 263 제151조 납세조합징수세액의납부 263 제152조 납세조합의징수방법 263 제153조 납세조합의납세관리 265 제154조 원천징수의면제 265 제155조 원천징수의배제 265 제155조의2 특정금전신탁등의원천징수의특례 265 제155조의3 집합투자기구의원천징수특례 267 제156조 비거주자의국내원천소득에대한원천징수의특례 267 제156조의2 비거주자의국내원천소득중비과세등을적용받는경우비과세등의신청 273 제156조의3 비거주자의채권등에대한원천징수의특례 273 제156조의4 비거주자에대한원천징수절차특례 273 제156조의5 비거주연예인등의용역제공과관련된원천징수절차특례 275 제157조 원천징수의승계 275 제158조 원천징수납부불성실가산세 277 제159조 납세조합불납가산세 279 제 6 장보칙 279 제160조 장부의비치 기장 279 제160조의2 경비등의지출증빙수취및보관 281 제160조의3 기부금영수증발급명세의작성 보관의무등 < 개정 2007.12.31> 283 제160조의4 금융기관의증명서발급명세의작성 보관의무등 < 개정 2007.12.31> 285 제160조의5 사업용계좌의개설 사용의무등 285 제161조 구분기장 287 제162조 금전등록기의설치 사용 287 제162조의2 신용카드가맹점가입 발급의무등 < 개정 2006.12.30> 287 제162조의3 현금영수증가맹점가입 발급의무등 289 제163조 계산서의작성 교부등 291 제163조의2 매입처별세금계산서합계표의제출 293 제164조 지급명세서의제출 < 개정 2007.12.31> 293 제164조의2 비거주자의국내원천소득등에대한지급명세서제출의무특례 297 제165조 소득공제증빙서류의제출및행정지도 299 제166조 주민등록전산정보자료의이용 299 제167조 주민등록표등본등제출 < 개정 2007.12.31> 301
Article 146 (Method of Withholding from Retirement Income and Delivery of Withholding Receipt) 260 Article 147 (Fictitious Payment Date of Retirement Income) 262 Article 148 (Withholding Tax Amount on Retirement Income) 262 Article 149 (Organization of Tax Association) 262 Article 150 (Liability of Tax Association for Collection of Taxes) 264 Article 151 (Payment of Tax Amount Collected by Tax Association) 264 Article 152 (Method of Collection by Tax Association) 264 Article 153 (Management of Tax Payment by Tax Association) 266 Article 154 (Exemption from Withholding) 266 Article 155 (Exclusion from Withholding) 266 Article 155-2 (Special Cases for Withholding of Specified Money Trust, etc.) 266 Article 155-3 (Special Cases for Withholding of Collective Investment Scheme) 268 Article 156 (Special Cases for Withholding from Domestic Source Income of Nonresident) 268 Article 156-2 (Application for Non-Taxation, etc. on Domestic Source Incomes of Nonresident) 274 Article 156-3 (Special Cases for Withholding on Debentures, etc. of Non-resident) 274 Article 156-4 (Special Cases for Procedures for Withholding on Non-residents) 274 Article 156-5 (Special Cases concerning Withholding Procedures Related to Services Performed by Nonresident Entertainers) 276 Article 157 (Succession to Withholding) 276 Article 158 (Additional Tax for Unfaithfulness in Withholding, Collection and Payment of Tax) 278 Article 159 (Additional Tax for Nonpayment by Tax Association) 280 CHAPTERⅥSUPPLEMENTARY PROVISIONS 280 Article 160 (Keeping and Entry of Books) 280 Article 160-2 (Receipt and Keeping of Evidence of Disbursement of Expenses, etc.) 282 Article 160-3 (Obligation to Make and Keep Records on Issuance of Donation Receipts) 284 Article 160-4 (Obligation of Financial Institutions to Make and Keep Records on Issuance of Certificates) 286 Article 160-5 (Obligation to Open and Use Business Account) 286 Article 161 (Separate Entry) 288 Article 162 (Installation and Use of Cash Register) 288 Article 162-2 (Obligation to Subscribe for Credit Card Member Store and to Issue Credit Card Sales Slip) 288 Article 162-3 (Obligation to Subscribe for Cash Receipt Member Store and to Issue Cash Receipt) 290 Article 163 (Preparation, Delivery, etc. of Account Statement) 292 Article 163-2 (Submission of Table of Sum of Tax Invoices by Sellers) 294 Article 164 (Submission of Payment Record) 294 Article 164-2 (Special Cases concerning Duties for Submission of Payment Records on Nonresident s Domestic Source Income, etc.) 298 Article 165 (Submission of Supporting Documents for Income Deduction and Administrative Guidance) 300 Article 166 (Use of Computer Processing Information Data on Resident Registration) 300 Article 167 (Submission of Certified Copy of Resident Registration, etc.) 302
제168조 사업자등록및고유번호의부여 < 개정 2000.12.29> 301 제169조 교부금의지급 303 제170조 질문 조사 303 제171조 자문 303 제172조 매각 등기 등록관계서류등의열람등 305 제173조 과세자료의수집에대한협조 305 제174조 손해보험금지급자료제출 305 제175조 표본조사등 307
Article 168 (Registration of Business Proprietors and Assignment of Taxpayer Code Numbers) 302 Article 169 (Payment of Grant) 304 Article 170 (Question and Investigation) 304 Article 171 (Consultation) 304 Article 172 (Perusal, etc. of Documents Related to Sale, Registration, Entry, etc.) 306 Article 173 (Cooperation for Collection of Taxation Data) 306 Article 174 (Submission of Material of Payment of Insurance Money against Loss) 306 Article 175 (Sample Surveys) 308
소득세법 [2009.05.21-9672 호 ] 일부개정 제 1 장총칙 ( 제 1 조 ~ 제 11 조 ) 제1조 납세의무 1 다음각호의 1에해당하는개인은이법에의하여각자의소득에대한소득세를납부할의무를진다. 1. 국내에주소를두거나 1년이상거소를둔개인 ( 이하 " 거주자 " 라한다 ) 2. 거주자가아닌자 ( 이하 " 비거주자 " 라한다 ) 로서국내원천소득이있는개인 2 다음각호의 1에해당하는자는이법에의하여원천징수한소득세를납부할의무를진다. 1. 거주자 2. 비거주자 3. 국내에본점또는주사무소를둔법인 ( 이하 " 내국법인 " 이라한다 ) 4. 외국에본점또는주사무소를둔법인 ( 이하 " 외국법인 " 이라한다 ) 의국내지점또는국내영업소 ( 출장소기타이에준하는것을포함한다. 이하같다 ) 5. 기타이법에서정하는원천징수의무자 3 법인격없는사단 재단기타단체중 국세기본법 제13 조제4항의규정에의하여법인으로보는단체 ( 이하 " 법인으로보는단체 " 라한다 ) 외의사단 재단기타단체는이를거주자로보아이법을적용한다.< 개정 2006.12.30> 4 제1항에규정하는주소 거소와거주자 비거주자의구분은대통령령이정하는바에의한다. 제2조 납세의무의범위 1 제43 조의규정에따라공동사업에관한소득금액을계산하는때에는당해거주자별로납세의무를진다. 다만, 제43 조제3항의규정에따른주된공동사업자 ( 이하이항에서 " 주된공동사업자 " 라한다 ) 에게합산과세되는 - 1 -
INCOME TAX ACT Amended by [Act No. 9672, May 21, 2009] CHAPTER Ⅰ GENERAL PROVISIONS Article1(LiabilityforTaxPayment) (1)Anypersonwhofalsunderanyofthefolowingsubparagraphsshalbeliabletopay theincometaxonhisincomeunderthisact: 1.ApersonwhoholdshisdomicileinKoreaorhasheldhistemporarydomicileinKorea foroneyearormore(hereinafterreferedtoasa resident );and 2.Apersonwhoisnotaresident(hereinafterreferedtoasa nonres-ident ),hasany withholdingincomederivedfrom therepublicofkorea. (2)Anypersonwhofalsunderanyofthefolowingsubparagraphsshalbeliabletopay theincometaxwithheldunderthisact: 1.Resident; 2.Nonresident; 3.CorporationhavingitsheadoficeorprincipaloficeinKorea(here-inafterrefered toasa domesticcorporation ); 4.BranchorbusinessoficeinKorea(includinganysub-branchandothersimilarones; hereinafterthesameshalapply)ofacorpora-tionhavingitsheadoficeorprincipal oficeinaforeigncountry(hereinafterreferedtoasa foreigncorporation );and 5.AnyotherwithholdingagentasprescribedbythisAct. (3)Anyunincorporatedassociation,foundationorotherorganization,whichisnotan organizationconsideredasacorporationunderarticle13(4)oftheframeworkacton NationalTaxes(hereinafterreferedtoasan organizationconsideredasacorporation ), shalbeconsideredas aresidentandsubjecttotheapplicationofthisact.<amended byactno.8144,dec.30,2006> (4)Thematersconcerningthedistinctionbetweenthedomicileandtemporarydomicile andbetweentheresidentandnonresidentasreferedtoinparagraph(1)shalbedetermined bypresidentialdecree. Article2(ScopeofTax Liability) (1)Whencalculatingtheamountofincomederivedfrom ajointbusinessundertheprovisions ofarticle43,eachrelevantresidentshalbeliabletopaytherelevanttax:provided, Thatwheretheincomeamountofanyspecialyrelatedpersonsissumminguptothe incomeamountofthemajorjointbusinessproprietorundertheprovisonsofarticle43 (3)(hereafterreferedtoasa majorjointbusinessproprietor inthisparagraph)for - 2 -
경우당해합산과세되는소득금액에대하여는주된공동사업자외의특수관계자는그의동조제2항의규정에따른손익분배비율에해당하는소득금액을한도로주된공동사업자와연대하여납세의무를진다.< 개정 1998.12.28,2006.12.30> 2 제44 조의규정에의하여피상속인의소득금액에과세하는때에는그상속인이납세의무를진다. 3 삭제 <2002.12.18> 4 제101 조제2항의규정에의하여증여자가자산을직접양도한것으로보는경우당해양도소득에대하여는증여자와증여받은자가연대하여납세의무를진다.< 신설 2001.12.31> 5 제127 조의규정에의하여원천징수되는소득으로서제14 조제3항또는다른법률의규정에의하여종합소득과세표준에합산되지아니하는소득이있는자는그원천징수되는소득세에대하여납세의무를진다.< 개정 1997.12.31> 6 신탁재산에귀속되는소득은그신탁의수익자 ( 수익자가특정되지아니하거나존재하지아니하는경우에는신탁의위탁자또는그상속인 ) 에게해당소득이귀속되는것으로본다.< 신설 2007.12.31> 제3조 과세소득의범위 1 거주자에게는이법에서규정하는모든소득에대하여과세한다. 다만, 해당과세기간종료일 10 년전부터국내에주소나거소를둔기간의합계가 5년이하인외국인거주자에게는과세대상소득중국외에서발생한소득의경우국내에서지급되거나국내로송금된소득에대하여만과세한다. 2 비거주자에게는제119 조에따른국내원천소득에대하여만과세한다. 3 제1항및제2항을적용함에있어서 조세특례제한법 제100 조의14 제2호의동업자에게는같은법제100 조의18 제1항에따라배분받은소득및같은법제100 조의22 제1항에따라분배받은자산의시가중분배일의지분가액을초과하여발생하는소득에대하여과세한다. - 3 -
taxation,thespecialyrelatedpersonsshalbejointlyliabletopaythetaxonthesum oftherelevantincomeamountswiththemajorjointbusinessproprietorwithintheextent oftheincomeamountcorespondingtohisprofit-and-lossdistributionratioundertheprovisions ofparagraph(2)ofthesamearticle.<amendedbyactno.5580,dec.28,1998; ActNo.8144,Dec.30,2006> (2)IfataxisleviedontheamountofincomeofapredecessorunderArticle44,the inheritorshalbeliabletopaythetax. (3)Deleted.<byActNo.6781,Dec.18,2002> (4)WhereitisdeemedthatadonorhasdirectlytransferedthepropertyunderArticle101(2),thedonoranddoneeshalbeseveralyandjointlyliableto payataxonthetransferincome.<newlyinsertedbyactno.6557,dec.31,2001> (5)AnypersonwhohasanyincomewhichissubjecttothewithholdingunderArticle 127andwhichisnotaddedtothetaxbasefortheglobalincometaxunderArticle14 (3)oranyotherActs,shalbeliabletopaytheincometaxtobewithheld.<Amended byactno.5493,dec.31,1997> (6)Incomevestedtotrustpropertyshalbedeemedtobevestedtoabeneficiary(a trusterofthetrustorhissuccessor,ifabeneficiaryisnotspecifiedordoesnotexist). <NewlyInsertedbyActNo.8825,Dec.31,2007> Article3(ScopeofTaxableIncome) (1)Incometaxshalbeimposedonaltheincomesofaresident,whichareprescribed bythisact:provided,thatasforaforeignerresidentwhosetotalperiodduringwhich hehashadhisaddressorplaceofresidencesincetenyearsbeforetheendoftherelevant taxableperiodisfiveyearsorless,onlyhisincomethathasbeenpaidinkoreaorhas beenremitedtokoreashalbetaxedincasesofanincomeaccruingoutsideofkorea from amongthetaxableincomes. (2)NonresidentsshalbeimposedonlyonthedomesticsourceincomeunderArticle119. (3)Inapplyingparagraphs(1)and(2),thepartnersundersubpara- graph2ofarticle 100-14oftheRestrictionofSpecialTaxationActshalbetaxedontheincomeaccruing inexcessofthevalueofequityshareasofthealocationdatefrom amongtheincome alocatedunderarticle100-18(1)ofthesameactandthemarketpriceoftheasset distributedunderarticle100-22(1)ofthesameact. [ThisArticleWholyAmendedbyActNo.9270,Dec.26,2008] - 4 -
제4조 소득의구분 1 거주자의소득은다음각호와같이구분한다. < 개정 1995.12.29, 2000.12.29,2006.12.30> 1. 종합소득당해연도에발생하는이자소득 배당소득 부동산임대소득 사업소득 근로소득 연금소득과기타소득을합산한것 2. 퇴직소득, 퇴직으로인하여발생하는소득과 국민연금법 또는 공무원연금법 등에의하여지급받는일시금 ( 부가금 수당등연금이아닌형태로일시에지급받는것을포함한다. 이하같다 ) 3. 양도소득, 자산의양도로인하여발생하는소득 4. 삭제 <2006.12.30> 2 제1항의규정에따른소득을구분함에있어서제17 조제1항제5호의규정에따른집합투자기구외의신탁 ( 자본시장과금융투자업에관한법률 제251 조에따른집합투자업겸영보험회사의특별계정을제외한다 ) 의이익은 신탁법 제1조제2항의규정에따라수탁자에게이전되거나그밖에처분이된재산권에서발생하는소득의내용별로소득을구분한다. < 신설 2003.12.30,2006.12.30,2008.12.26> 3 비거주자의소득은제119 조의규정에따라구분한다.< 개정 2006.12.30> 제5조 과세기간 1 소득세는 1월 1일부터 12 월 31 일까지의 1연분의소득금액에대하여과세한다. 2 거주자가사망한경우에는 1월 1일부터사망한날까지의소득금액에대하여소득세를과세한다. 3 거주자가주소또는거소의국외이전 ( 이하 " 출국 " 이라한다 ) 으로인하여비거주자가되는경우에는 1월 1일부터출국한날까지의소득금액에대하여소득세를과세한다. 제 6 조 납세지 1 거주자에대한소득세의납세지는그주소지로한다. 다만, 주소지가없 는경우에는그거소지로한다. - 5 -
Article4(ClassificationofIncome) (1)Theincomeofaresidentshalbeclassifiedasfolows:<AmendedbyActNo. 5031,Dec.29,1995;ActNo.6292,Dec.29,2000;ActNo.8144,Dec.30,2006> 1.Globalincome:Incomecalculatedbysummingupinterestincome,dividendincome, realestaterentalincome,businessincome,earnedincome,annuityincomeandmiscelaneousincomeaccruingduringthecorespondingyear; 2.Retirementincome:Incomeaccruingfrom retirementandlump-sum paymentunder thenationalpensionactorthepublicoficialspensionact,etc.(includinglump-sum payments,suchasadditionalpaymentsandalowances,paidinformsotherthanannuity; hereinafterthesameshalapply); 3.Transferincome:Incomeaccruingfrom atransferofassets;and 4.Deleted.<byActNo.8144,Dec.30,2006> (2)Inclassifyingincomesundertheprovisionsofparagraph(1),theincomefrom profit accruingfrom trustotherthancolectiveinvestmentschemeundertheprovisionofarticles 17(1)5(excludingthespecialaccountofaninsurancecompanythatrunsacolective investmentbusinessconcurentlyunderarticle251ofthefinancialinvestmentservices andcapitalmarketsact)shalbeclassifiedaccordingtothesubstanceofincomeaccruing from thepropertyrightswhichhavebeentransferedtothetrusteesundertheprovision ofarticle1(2)ofthetrustactorwhichhavebeenotherwisedisposedof.<newly InsertedbyActNo.7006,Dec.30,2003;ActNo.8144,Dec.30,2006;ActNo. 9270,Dec.26,2008> (3)TheincomeofanonresidentshalbeclassifiedundertheprovisionsofArticle119. <AmendedbyActNo.8144,Dec.30,2006> Article5(TaxablePeriod) (1)Theincometaxshalbeleviedontheamountofincomeforoneyearfrom January 1toDecember31. (2)Ifaresidentdies,theincometaxshalbeleviedontheamountofincomeaccruing intheperiodfrom January1tothedateofdeath. (3)Ifaresidentbecomesanonresidentduetothemovingofthedomi-cileortemporary domiciletoaforeigncountry(hereinafterreferedtoas departurefrom Korea ),the incometaxshalbeleviedontheamountofincomeaccruingfrom January1tothe dateofdeparturefrom Korea. Article6(PlaceofTaxPayment) (1)Thepaymentplaceoftheincometaxonaresidentshalbetheplaceofhisdomicile: Provided,Thatifnosuchplaceofdomicileexists,itshalbetheplaceofhistemporary domicile. - 6 -
2 비거주자에대한소득세의납세지는제120 조에규정하는국내사업장 ( 국내사업장이 2이상있는경우에는주된국내사업장 ) 의소재지로한다. 다만, 국내사업장이없는경우에는국내원천소득이발생하는장소로한다. 3 납세지가불분명한경우에는대통령령이정하는바에의하여이를결정한다. 제7조 원천징수등의경우의납세지 1 원천징수하는소득세의납세지는다음각호의규정에의한다.< 개정 2000.12.29,2001.12.31,2007.12.31,2008.12.26> 1. 원천징수하는자가거주자인경우에는그거주자의주된사업장의소재지. 다만, 주된사업장외의사업장에서원천징수를하는경우에는그사업장의소재지, 사업장이없는경우에는그거주자의주소지또는거소지로한다. 2. 원천징수하는자가비거주자인경우에는그비거주자의주된국내사업장의소재지. 다만, 주된국내사업장외의국내사업장에서원천징수를하는경우에는그국내사업장의소재지, 국내사업장이없는경우에는그비거주자의거류지또는체류지로한다. 3. 소득세를원천징수하는자가법인인경우에는그법인의본점또는주사무소의소재지 4. 소득세를원천징수하는자가법인인경우로서그법인의지점 영업소기타사업장이독립채산제에의하여독자적으로회계사무를처리하는경우에는제3호의규정에불구하고그사업장의소재지 ( 그사업장의소재지가국외에있는경우를제외한다 ). 다만, 대통령령이정하는경우에는그법인의본점또는주사무소의소재지를소득세원천징수세액의납세지로할수있다. 5. 제156 조및제156 조의3부터제156 조의5까지의규정에따른원천징수의무자가제1호부터제4호까지의규정에정하는납세지를가지지아니한경우에는대통령령이정하는장소 2 납세조합이제150 조의규정에의하여징수하는소득세의납세지는그납세조합의소재지로한다. - 7 -
(2)Thepaymentplaceoftheincometaxonanonresidentshalbetheseatofthedomestic businessplaceasprescribedinarticle120(iftwoormoredomesticbusinessplaces exist,theprincipalone):provided,thatifnodomesticbusinessplaceexists,itshal betheplacewherethedomesticsourceincomeaccrues. (3)Iftheplaceoftaxpaymentisobscure,itshalbedeterminedunderconditionsprescribed bypresidentialdecree. Article7(PlaceofTax Paymentin CasesofWithholding Tax,etc.) (1)Thepaymentplaceoftheincometaxwithheldfrom thesourceshalbeasfolows: <AmendedbyActNo.6292,Dec.29,2000;ActNo.6557,Dec.31,2001; Act No.8825,Dec.31,2007;ActNo.9270,Dec.26,2008> 1.Ifthepersonwhocolectstheincometaxthroughwithholdingisaresident,itshal betheseatofhisprincipalplaceofbusiness:pro- vided,thatifthetaxiswithheld from aplaceofbusinessotherthantheprincipalone,itshalbetheseatofsuch placeofbusiness,andifnoplaceofbusinessexists,itshalbetheplaceofhisdomicile ortemporarydomicile; 2.Ifthepersonwhocolectstheincometaxthroughwithholdingisanonresident,it shalbetheseatofhisprincipaldomesticplaceofbusiness:provided,thatifhe colectstheincometaxthroughwithhold-ingatadomesticplaceofbusinessother thanhisprincipaldomesticplaceofbusiness,itshalbetheseatofsuchdomestic placeofbusi-ness,andifnodomesticbusinessplaceexists,itshalbehisplace oftemporarysetlementorhisplaceofsojourn; 3.Ifthepersonwhocolectstheincometaxthroughwithholdingisacorporation,it shalbetheseatofitsheadoficeorprincipalofice; 4.Notwithstandingtheprovisionsofsubparagraph3,ifthepersonwho colectsthe incometaxthroughwithholdingisacorporation,anditsbranch,businessoficeand otherplaceofbusinessindependentlymanagetheaccountingafairsonapay-as-you-go basis,itshalbetheseatofsuchplaceofbusiness(excludingcaseswheretheseat ofsuchbusinessplaceislocatedinaforeigncountry):provided,that,in cases prescribedbypresidentialdecree,theseatoftheheadoficeorprincipaloficeof thecorporationmaybetreatedastheplaceofpaymentoftheincometaxtobecolected throughwithholding;and 5.IfthewithholdingagentprescribedinArticles156and156-3through156-5,hasno placeoftaxpaymentasreferedtoinsubparagraphs1through4,itshalbethe placeprescribedbypresidentialdecree. (2)Theplaceofpaymentoftheincometaxcolectedbythetaxassoci-ationunder Article150,shalbetheseatoftherelevanttaxassociation. - 8 -
제8조 상속등의경우의납세지 1 거주자또는비거주자의사망으로인하여그상속인이피상속인에대한소득세의납세의무자가된경우의소득세의납세지는그피상속인 상속인또는납세관리인의주소지나거소지중상속인또는납세관리인이대통령령이정하는바에의하여그관할세무서장에게납세지로서신고하는장소로한다. 2 비거주자가납세관리인을둔경우의그비거주자에대한소득세의납세지는그국내사업장의소재지또는그납세관리인의주소지나거소지중납세관리인이대통령령이정하는바에의하여그관할세무서장에게납세지로서신고하는장소로한다. 3 제1항또는제2항의규정에의한신고가있는때에는그때부터그신고한장소를거주자또는비거주자의납세지로한다. 4 제1항또는제2항의규정에의한신고가없는경우의거주자또는비거주자에대한소득세의납세지는제6조와제7조의규정에의한다. 5 공무원으로서국내에주소가없는자에대한소득세의납세지는대통령령이정하는장소로한다. 제9조 납세지의지정 1 국세청장또는관할지방국세청장은다음각호의어느하나의경우에는제6조부터제8조까지의규정에불구하고대통령령이정하는바에의하여그납세지를따로지정할수있다.< 개정 2007.12.31>1. 부동산임대소득또는사업소득이있는거주자가사업장소재지를납세지로신청한때2. 제1호외의거주자또는비거주자로서제6조부터제8조까지의규정에의한납세지가납세의무자의소득상황으로보아부적당하거나납세의무의이행상불편하다고인정될때 2 제1항의규정에의하여납세지를지정하거나동항제1호의신청이있는경우로서사업장소재지를납세지로지정하는것이세무관리상부적절하다고인정되어그신청대로납세지지정을하지아니한경우국세청장또는관할지방국세청장은그뜻을납세의무자또는그상속인 납세관리인이나납세조합에서면으로각각통지하여야한다. - 9 -
Article8(PlaceofTaxPaymentinCasesofInheritance,etc.) (1)Incaseswhereaninheritorofaresidentornonresidentbecomesapersonliableto paytheincometaxonthepredecessor,duetothedeathoftheresidentornonresident, theplaceofpaymentoftheincometaxshalbetheplaceofthelocalityofdomicileor temporarydomicileof thepredecessor,inheritorortaxmanager,whichtheinheritor ortax managerreportsastheplaceoftaxpaymenttothesuperintendentofthecompetent districttaxofice,undertheconditionsasprescribedbypresidentialdecree. (2)Ifanonresidentappointsataxmanager,theplaceofpaymentoftheincometax onthenonresidentshalbetheseatofhisdomesticbusinessplaceorthelocalityof domicileortemporarydomicileofhistaxmanager,whichisreportedasataxpayment placetothesuperintendentofthecompetentdistricttaxofice,undertheconditionsas prescribedby PresidentialDecree. (3)Whenthereportasreferedtoinparagraph(1)or(2)ismade,thereportedplace shal,thereafter,beconsideredastheplacefortaxpay-mentoftheresidentornonresident. (4)Ifthereisnoreportasreferedtoinparagraph(1)or(2),theplaceofpaymentofincome taxontheresidentornonresidentshalbesubjecttotheprovisionsofarticles6and7. (5)TheplaceofpaymentofincometaxonapublicoficialwhohasnoaddressinKorea, shalbesuchplaceasprescribedbypresidentialdecree. Article9(DesignationofTaxPaymentPlace) (1)NotwithstandingtheprovisionsofArticles6through8,theCommissionerofthe NationalTaxServiceorthecommissionerofthecompe-tentregionaltaxoficemay designateseparatelythetaxpaymentplace,undertheconditionsasprescribedbypresidential Decree,inthefolowingcases:<AmendedbyActNo.8825,Dec.31,2007> 1.Wherearesidenthavinganyrealestaterentalincomeorbusinessincome,requests astaxpaymentplaceintheseatofhisbusiness place;and 2.Incaseofaresidentotherthantheresidentasreferedtoinsub-paragraph1or nonresident,ifitisdeemedthatthetaxpayment placeasprescribedinarticles6 through8isunreasonableinview oftheincomesituationofthetaxpayer,orinconvenient formakingthetaxpayment. (2)Intheeventthatthetaxpaymentplaceisdesignatedunderpara-graph(1),orthe requestasreferedtoinsubparagraph1ofthesaidparagraphisfiledbutthedesignation ofthetaxpaymentplaceisnot madeasrequestedbecauseitisdeemedunreasonablefortheconve-nienceoftaxadministrationtodesignatetheseatofbusinessplaceasthetaxpaymentplace,thecommissioner ofthenationaltaxserviceorthecommissionerofthecompetentregionaltaxofice shalnotifyitinwritingtothetaxpayer,hisinheritor,taxmanager,ortaxassociation, respectively. - 10 -
3 제1항에규정한납세지의지정사유가소멸한경우국세청장또는관할지방국세청장은납세지의지정을취소하여야한다. 4 제1항의규정에의한납세지의지정이취소된경우에도그취소전에행한소득세에관한신고 신청 청구 납부기타행위의효력에는영향을미치지아니한다. 제10 조 납세지의변경신고 제6조부터제9조까지의규정에의한납세지가변경된때에는그변경된날부터 15 일이내에대통령령이정하는바에의하여그변경후의납세지관할세무서장에게신고하여야한다.< 개정 2007.12.31> 제 11 조 과세관할 소득세는제 6 조부터제 10 조까지의규정에의한납세지를관할하는세무서장 또는지방국세청장이과세한다.< 개정 2007.12.31> 제 2 장거주자의종합소득및퇴직소득에대한납세의무 ( 제 12 조 ~ 제 87 조 ) 제12 조 비과세소득 다음각호의소득에대하여는소득세를과세하지아니한다. 1. 신탁법 제65 조의규정에따른공익신탁의이익 2. 부동산임대소득중전답을작물생산에이용하게함으로인하여발생하는소득및대통령령이정하는주택의임대소득 3. 사업소득중대통령령이정하는농가부업소득 3의 2. 사업소득중대통령령이정하는전통주의제조에서발생하는소득 3의 3. 사업소득중조림기간 5년이상인임지의임목의벌채또는양도로발생하는소득으로서연 600 만원이하의금액. 이경우조림기간및세액의계산등필요한사항은대통령령으로정한다. - 11 -
(3)Ifthecauseofdesignationofthetaxpaymentplaceasreferedtoinparagraph(1), isextinguished,thecommissionerofthenationaltax Serviceorthecommissionerofthecompetentregionaltaxoficeshal revokethedesignationofthetaxpaymentplace. (4)Eventhoughthedesignationofthetaxpaymentplaceasreferedtoinparagraph (1)isrevoked,anyreturn,request,claim,payment,orotherActsontheincometax, madepriortotherevocation,shalnotbeafected. Article10(Reporton ChangeofTax PaymentPlace) IfthetaxpaymentplaceasreferedtoinArticles6through9,ischanged,itshalbe reportedtothesuperintendentofthecompetentdistricttaxoficeintheplacewherethe taxpaymentistobepaid,withinfifteendaysafterthechangetakesplace,underthe conditionsasprescribed bypresidentialdecree.<amendedbyactno.8825,dec. 31,2007> Article11(JurisdictionoverTaxation) Theincometaxshalbeleviedbythesuperintendentofthedistricttaxoficeorthecommissioneroftheregionaltaxoficehavingthejurisdic-tionoverthetaxpaymentplaceas prescribedinarticles6through10.<amendedbyactno.8825,dec.31,2007> CHAPTER Ⅱ TAX LIABILITY ON RESIDENT SGLOBALINCOMEAND RETIREMENT INCOME Article12(Non-TaxableIncome) Anyincometaxshalnotbeleviedonthefolowingincomes: 1.ProfitsofthepublictrustundertheprovisionsofArticle65oftheTrustAct; 2.Realestaterentalincomeaccruingfrom usingthepaddiesanddryfieldsfortheproduction ofcropsandfrom thehouserent,whichisprescribedbypresidentialdecree; 3.Businessincomeaccruingfrom anysidebusinessofthefarm house-holdprescribed bypresidentialdecree; 3-2.Businessincomeaccruing from manufacturing traditionalliquorsprescribed by PresidentialDecree; 3-3.Businessincomeaccruingfrom thefelingortransferofthegrowingtreesonthe forestlandhavingfiveyearsormoreofaforestationperiod,whichdoesnotexceed sixmilionwoninayear.insuchcases,necessarymatersforcalculatingaforestation periodandtax amountshalbeprescribedbypresidentialdecree; - 12 -
4. 근로소득과퇴직소득중다음각목의어느하나에해당하는소득가. 대통령령이정하는복무중인병이받는급여나. 법률에의하여동원된자가동원직장에서받는급여다. 산업재해보상보험법 에의하여수급권자가지급받는요양급여 휴업급여 장해급여 간병급여 유족급여 유족특별급여 장해특별급여및장의비또는근로의제공으로인한부상 질병또는사망과관련하여근로자나그유족이지급받는배상 보상또는위자의성질이있는급여라. 근로기준법 또는 선원법 에의하여근로자 선원및그유족이지급받는요양보상금 휴업보상금 상병보상금 일시보상금 장해보상금 유족보상금 행방불명보상금 소지품유실보상금 장의비및장제비마. 고용보험법 에의하여받는실업급여, 육아휴직급여, 산전후휴가급여와 국가공무원법 지방공무원법 에따른공무원또는 사립학교교직원연금법 별정우체국법 의적용을받는자가관련법령에따라받는육아휴직수당및 국민연금법 에의하여받는반환일시금 ( 사망으로인하여받는것에한한다 ) 사망일시금바. 공무원연금법 군인연금법 사립학교교직원연금법 또는 별정우체국법 에의하여지급받는요양비 요양일시금 장해보상금 사망조위금 사망보상금 유족보상금 유족일시금 유족연금일시금 유족연금부가금 유족연금특별부가금 재해부조금및재해보상금또는신체 정신상의장해 질병으로인한휴직기간중에받는급여사. 대통령령이정하는학자금아. 대통령령이정하는실비변상적인성질의급여자. 외국정부 ( 외국의지방자치단체및연방국가인외국의지방정부를포함한다. 이하같다 ) 또는대통령령이정하는국제기관에근무하는자로서대통령령이정하는자가받는급여. 다만, 그외국정부가그나라에서근무하는우리나라공무원이받는급여에대하여소득세를과세하지아니하는경우에한한다. 차. 국가유공자등예우및지원에관한법률 에의하여받는보훈급여금 학자금및 전직대통령예우에관한법률 에의하여받는연금카. 작전임무를수행하기위하여외국에주둔중인군인 군무원이받는급여 - 13 -
4.Earnedincomeorretirementincome,whichfalsunderanyofthefolowingitems: (a)salaryreceivedbyasoldieronactiveservice,andprescribedbypresidentialdecree; (b)wagereceivedbyapersonmobilizedunderlaw,fromthework-placewhichmobilizeshim; (c)medicalcarebenefits,temporarydisabilitycompensationbene-fits,disabilitybenefits,nursingbenefits,survivor sbenefits,sur-vivor sspecialbenefits,andspecial disabilitybenefits,funeralexpensesreceivedbythebeneficiaryundertheindustrial AccidentCompensationInsuranceAct,andpayofacompensatory,reparative,or consolatorynature,receivedbyanemployeeorhisbereavedfamilyinconnection withanyinjury,diseaseordeathcausedwhileoferinglaborservices; (d)medicaltreatmentcompensation,temporarydisabilitycompen-sation,injuryor diseasecompensation,lumpsum compensation,disabilitycompensation,survivor s compensation,compensation formissing,compensationforlossofpersonalbelongings, funeralexpenses,andfuneralservicecompensationreceivedbyanemployee,seaman, orhisbereavedfamilyunderthelaborstandardsactortheseafarersact; (e)unemploymentbenefits,childcareleavebenefits,maternityleavebenefitsreceived undertheemploymentinsuranceact,andchildcareleavealowancesreceivedunder therelevantactsandsubordinatestatutesbyapublicoficialunderthestate PublicOficialsActortheLocalPublicOficialsAct,orbyapersontowhom thepensionforprivateschoolteachersandstafactorthespecialpostofices Actapplies,andthelumpsum refund(limitedtothatreceivedduetodeath)or thelumpsum fordeathreceivedunderthenationalpensionact; (f)medicaltreatmentexpenses,lumpsum formedicaltreatment,disabilitycompensation, deathcondolencemoney,deathcompensation,survivor scompensation,survivor s lumpsum,lumpsum ofsurvivor spension,additionalmoneytosurvivor spension, spe-cialadditionalmoneytosurvivor spension,accidentreliefmoney,andaccident compensation,orwagesreceivedduringleaveforaphysicalormentaldisability ordiseaseunderthepublicoficialspensionact,theveterans PensionAct,the PensionforPrivateSchoolTeachersandStafAct,ortheSpecialPostOficesAct; (g)schoolexpensesdeterminedbypresidentialdecree; (h)alowancesforthecompensationofactualexpenses,whicharedeterminedby PresidentialDecree; (i)payreceivedbythepersonworkingforaforeigngovernment(includingthelocal governmentoftheforeigncountry,andthestategovernmentofaforeignfederal state;hereinafterthesameshalapply),oraninternationalorganizationprescribed bypresidentialdecree,whoisprescribedbypresidentialdecree:provided,that itislimitedtocaseswheretheforeigngovernmentdoesnotlevyanyincome taxonthepayreceivedbyanypublicoficialofkoreawhoworksinthatcountry; (j)rewardbenefitsandschoolexpensesreceivedundertheactonthehonorable TreatmentandSupportofPersons,etc.ofDistin-guishedServicestotheState, andannuityreceivedunderthehonorabletreatmentofex-presidentsact; (k)alowancesreceivedbymilitarypersonnelandmilitaryserviceof-ficialswho arestationedinaforeigncountrytocaryoutanyoperationalmission; - 14 -
타. 종군한군인 군무원이전사 ( 전상으로인한사망을포함한다. 이하같다 ) 한경우그전사한날이속하는연도의급여파. 국외또는 남북교류협력에관한법률 에의한북한지역에서근로를제공하고받는대통령령이정하는급여하. 국민건강보험법 고용보험법 국민연금법 공무원연금법 사립학교교직원연금법 군인연금법 근로자퇴직급여보장법 과학기술인공제회법 또는 노인장기요양보험법 에따라국가 지방자치단체또는사용자가부담하는부담금거. 생산및그관련직에종사하는근로자로서급여수준및직종등을고려하여대통령령이정하는근로자가대통령령이정하는연장시간근로 야간근로또는휴일근로로인하여받는급여너. 대통령령이정하는식사또는식사대더. 근로자또는그배우자의출산이나 6세이하의자녀의보육과관련하여사용자로부터지급받는급여로서월 10 만원이내의금액러. 국군포로의송환및대우등에관한법률 에따른국군포로가지급받는보수및퇴직일시금 4의 2. 삭제 <2003.12.30> 4의 3. 연금소득중다음각목의 1에해당하는소득가. 국민연금법 에의하여지급받는유족연금 장애연금나. 공무원연금법 군인연금법 사립학교교직원연금법 또는 별정우체국법 에의하여지급받는유족연금 장해연금 상이연금다. 산업재해보상보험법 에의하여지급받는각종연금라. 국군포로의송환및대우등에관한법률 에따른국군포로가지급받는연금 5. 기타소득중다음각목의어느하나에해당하는소득가. 국가유공자등예우및지원에관한법률 에의하여받는보훈급여금 학자금및 북한이탈주민의보호및정착지원에관한법률 에의하여받는정착금 보로금및기타금품나. 국가보안법 에의하여받는상금과보로금다. 상훈법 에의한훈장과관련하여받는부상기타대통령령이정하는상금과부상 - 15 -
(l)ifmilitarypersonnelormilitaryserviceoficialswhoserveinawar,diesinaction (includingdeathcausedbyanywarwound;hereinafterthesameshalapply),the payfortheyearinwhichdeathensues; (m)wagesprescribedbypresidentialdecreereceivedforservicesfurnishedabroador innorthkoreaasprovidedundertheinter-koreanexchangeandcooperationact; (n)sharesbornebythestate,localgovernments,oremployersunderthenationalhealth InsuranceAct,theEmploymentInsurance Act,theNationalPensionAct,thePublic OficialsPensionAct,thePensionforPrivateSchoolTeachersandStafAct, theveterans PensionAct,theGuaranteeofWorkers RetirementBenefitsAct, thekoreascientistsandengineersmutual-aidassociationactorthelong-term CareInsurancefortheAgedAct; (o)alowancesreceivedbyworkersprescribedbypresidentialdecreewhoareengaged inanyproductionandrelatedworksfortheextendedwork,nightwork,orholiday workprescribedbypresidentialdecree,takingthelevelofwages,categoriesof work,etc.intoaccount; (p)mealsormealexpensesdeterminedbypresidentialdecree; (q)wagesreceivedbyworkersfrom employersinconnectionwiththeirortheirspouses childbirthorwithupbringingoftheirchildrenundertheageofsix,whichamount notmorethan100,000wonpermonth;and (r)remunerationsandretirementlumpsum moneyreceivedbythe ROK Armed ForcesPrisonersofWarundertheActontheRepa-triationandTreatmentof ROK ArmedForcesPrisonersofWarDetainedinNorthKorea; 4-2.Deleted;<byActNo.7006,Dec.30,2003> 4-3.AnnuityIncomefalingunderanyofthefolowingitems: (a)survivor spensionordisabilitypensionreceivedunderthena-tionalpensionact; (b)survivor spension,disabilitypension,orinjuryannuityreceivedunderthepublic OficialsPensionAct,theVeterans PensionAct,thePensionforPrivateSchool TeachersandStafAct,orthe SpecialPostOficesAct; (c)variousannuitiesreceivedundertheindustrialacidentcompensationinsuranceact;and (d)pensionreceivedbytherokarmedforcesprisonersofwarundertheactonthe TreatmentofROK ArmedForcesPrisonersofWarDetainedinNorthKorea;and 5.Miscelaneousincomes,whichfalunderanyofthefolowingitems: (a)rewardbenefitsandschoolexpensesreceivedundertheactonthehonorable TreatmentandSupportofPersons,etc.ofDistin-guishedServicestotheState, andthesetlementmoney,recom-pensemoneyandothermoneyandvaluables receivedundertheactontheprotectionandsetlementsupportofresidents Escapingfrom NorthKorea; (b)prizesandrewardreceivedunderthenationalsecurityact; (c)supplementaryprizesreceivedinconnectionwithanydecoration asprescribed bytheawardsanddecorationsact,andotherprizesandsupplementaryprizes prescribedbypresidentialdecree; - 16 -
라. 종업원의직무와관련된우수발명으로서대통령령으로정하는것에대하여지급되는다음의보상금 (1) 종업원이 발명진흥법 제15 조에따라사용자로부터받는보상금 (2) 대학의교직원이소속대학에설치된 산업교육진흥및산학협력촉진에관한법률 에따른산학협력단으로부터같은법제32 조에따라받는보상금마. 국군포로의송환및대우등에관한법률 에따라국군포로가지급받는정착금그밖의금품바. 문화재보호법 에따라국가지정문화재로지정된서화 골동품의양도로발생하는소득사. 서화 골동품을박물관또는미술관에양도함으로써발생하는소득 제13 조 세액의감면 1 종합소득금액중다음각호의어느하나의소득이있는때에는그종합소득금액에서제50 조 제51 조 제51 조의2 제51 조의3 제51 조의4 및제52 조의규정에따라공제 ( 이하 " 종합소득공제 " 라한다 ) 를하고남는금액에제55 조의규정에따른세율 ( 이하 " 기본세율 " 이라한다 ) 을적용하여소득세액을계산하고그세액에당해근로소득금액또는사업소득금액이종합소득금액에서차지하는비율을곱하여계산한금액상당액을감면한다. < 개정 1998.9.16,2006.12.30>1. 정부간의협약에의하여우리나라에파견된외국인이그쌍방또는일방당사국의정부로부터받는급여2. 삭제 <1998 12 28>3. 거주자중대한민국의국적을가지지아니한자와비거주자 ( 이하이조에서 " 비거주자등 " 이라한다 ) 가대통령령이정하는선박과항공기의외국항행사업으로부터얻는소득. 다만, 그비거주자등의국적지국에서대한민국국민이운용하는선박과항공기에대하여동일한면제를하는경우에한한다. 2 삭제 <1995 12 29> 3 이법외의법률에의하여소득세가감면되는경우에도그법률에특별한규정이있는경우를제외하고는제1항본문의규정을준용하여계산한소득세를감면한다. - 17 -
(d)thefolowingcompensationspaidtoanemployeeforanoutstandinginvention relatedtotheemployee swork,whichisprescribedbypresidentialdecree: (ⅰ)Compensationpaidtoanemployeefrom hisemployer,pursu-anttoarticle 15oftheInventionPromotionAct;and (ⅱ)Compensationpaidtothefacultyorstafsfrom theindustry-academiccooperation, foundedintheuniversitytheybelongto,underthepromotionofindustrialeducation andindustry-academiccooperationact,pursuanttoarticle32ofthesameact; (e)setlementmoneyandothermoneyandvaluablesreceivedbytherok Armed ForcesPrisonersofWarundertheActontheTreat-mentofROK ArmedForces PrisonersofWarDetainedinNorthKorea; (f)incomeaccruingfrom thetransferofpaintings,writings,andantiquesdesignated asthestate-designatedheritageundertheculturalheritageprotectionact;and EnforcementDate:Jan.1,2011 (g)incomeaccruingfrom thetransferofpaintings,writings,andantiquestomuseum orgaleries. EnforcementDate:Jan.1,2011 Article13(ReductionandExemptionofTaxAmount) (1)Ifanyincomefalingunderanyoneofthefolowingsubparagraphsisincludedin theglobalincomeamount,theincometaxamountshalbecalculatedbyapplyingthetax rateasprescribedinarticle55(here-inafterreferedtoasthe basictaxrate )tothe balanceamountaftertakingthedeductionundertheprovisionsofarticles50,51,51-2, 51-3,51-4and52from thesaidglobalincomeamount(hereinafterreferedtoasthe globalincomededuction ),andanamountequivalenttotheamountcalculatedbymultiplying thesaidtaxamountbytherateatwhichtherelevantearnedincomeamountorbusiness incomeamountocupiestheglobalincomeamountshalbereducedorexempted:<amended byactno.5559,sep.16,1998;actno.8144,dec.30,2006> 1.AlowancesreceivedbyaforeignerdispatchedtoKoreapursuanttoanyintergovernmental convention,from bothoroneofthecountriesconcerned; 2.Deleted;and<byActNo.5580,Dec.28,1998> 3.IncomeearnedbyaresidentwhoisnotanationaloftheRepublicofKoreaanda nonresident(hereafterinthisarticlereferedtoas nonresident,etc. ),from anyoverseas navigationbusinessofsuchvesselandaircraftasprescribedbypresidentialdecree: Provided,Thatitshalbelimitedtoacasewherethecountrythenationalityofwhich thenonresident,etc.holds,alowstheequalexemptiononanyvesselandaircraft operatedbyanationaloftherepublicof Korea. (2)Deleted.<byActNo.5031,Dec.29,1995> (3)EventhoughincometaxisreducedorexemptedpursuanttoActs otherthanthis Act,theincometaxcalculatedbyapplyingmutatismu-tandistheprovisionsofthetext ofparagraph(1)shalbereducedorexempted,exceptasprovidedotherwisebysuchacts. - 18 -
제14 조 과세표준의계산 1 거주자의종합소득및퇴직소득에대한과세표준은각각구분하여계산한다.< 개정 2006.12.30> 2 종합소득에대한과세표준 ( 이하 " 종합소득과세표준 " 이라한다 ) 은제16 조부터제47 조의2까지의규정에따라계산한이자소득금액 배당소득금액 부동산임대소득금액 사업소득금액 근로소득금액 연금소득금액과기타소득금액의합계액에서종합소득공제를한금액으로한다.< 개정 1995.12.29, 2000.12.29,2006.12.30,2007.12.31> 3 다음각호의소득금액은제2항의종합소득과세표준의계산에있어서이를합산하지아니한다. < 개정 1998.12.28, 1999.12.28, 2000.12.29, 2001.12.31, 2002.12.18, 2003.12.30, 2004.12.31, 2005.5.31, 2006.12.30, 2007.12.31,2008.12.26> 1. 조세특례제한법 또는제12 조의규정에의하여과세되지아니하는비과세소득의소득금액 2. 대통령령이정하는일용근로자의급여액 3. 제129 조제1항제1호가목또는동조제2항의세율에의하여원천징수하는이자소득및배당소득의소득금액과제16 조제1항제11 호에규정하는직장공제회초과반환금 3의 2. 법인으로보는단체외의단체중수익을구성원에게배분하지아니하는단체로서단체명을표기하여금융거래를하는단체가금융기관으로부터받는이자소득및배당소득 3의 3. 조세특례제한법 에의하여분리과세되는소득금액 4. 제3호 제3호의2 및제3호의3외의이자소득과배당소득 ( 제17 조제1항제6호의3의규정에따른배당소득금액은제외한다 ) 의합계금액이 4천만원 ( 이하 " 이자소득등의종합과세기준금액 " 이라한다 ) 이하인경우제127 조의규정이적용되는소득금액 5. 제21 조제1항제 1호부터제22 호까지의규정에따른기타소득금액이 300 만원이하인소득으로서제127 조의규정이적용되는소득 ( 해당소득이있는거주자가종합소득과세표준의계산의경우이를합산하고자하는경우를제외한다. 이하 " 분리과세기타소득 " 이라한다 ). 다만, 제7호의소득은제외한다. - 19 -
Article14(CalculationofTaxBase) (1)Taxbaseforaresident sglobalincomeandretirementincomeshalbecalculatedseparately. <AmendedbyActNo.8144,Dec.30,2006> (2)Taxbasefortheglobalincome(hereinafterreferedtoasthe globalincometax base )shalbetheamountobtainedbydeductingthesum ofinterestincomeamount, dividendincomeamount,realestaterentalincomeamount,businessincomeamount,earned incomeamount,annu-ityincomeamountandmiscelaneousincomeamountthatare calculatedundertheprovisionsofarticles16through47-2from aglobalincome.<amended byactno.5031,dec.29,1995;actno.6292,dec.29,2000;actno.8144,dec. 30,2006;ActNo.8825,Dec.31,2007> (3)Theincomefalingunderanyofthefolowingsubparagraphsshalnotbeaddedup incalculatingtheglobalincometaxbaseasrefered toinparagraph(2): 1.Non-taxableincomeundertheRestrictionofSpecialTaxationActorArticle12; 2.Wagesofadaily-paidworkerprescribedbyPresidentialDecree; 3.InterestanddividendincomeswithheldatthetaxratesasprescribedinArticle129 (1)1(a)or(2),andtheexcessiverefundofthework-placemutual-aidassociation asprescribedinarticle16(1)11; 3-2.Interestanddividendincomesreceivedfrom financialinstitutions bytheorganization makingafinancialtransactionwithanindica-tionofitstitle,whichdoesnotdistribute itsprofitstotheconsti-tutingmembers,from amongotherorganizationsthanthose consideredasacorporation; 3-3.IncomessubjecttoseparatetaxationundertheRestrictionofSpe-cialTaxation Act; 4.Incaseswheretheaggregateamountofinterestincomeanddividendincome(excluding thedividendincomeamountundertheprovisionsofarticle17(1)6-3)otherthan thoseasreferedtoinsubpara-graphs3,3-2and3-3doesnotexceed40milion won(hereinafterreferedtoasthe standardamountofglobaltaxationonanyinterestincome,etc. ),theincomeamounttowhichtheprovisionsofar-ticle127apply; 5.MiscelaneousincomesprescribedinArticles21(1)1through22 whichdonotexceed threemilionwonandtowhichtheprovisionsofarticle127apply(excludingcases wherearesidentwiththerelevantincomeintendstoadditupincasesofcalculation oftheglobalincometaxbase;hereinafterreferedtoasthe miscelaneousincomes subjecttoseparatetaxation ):Provided,Thattheincomeundersubparagraph7shal beexcluded; - 20 -