(소득세법시행령)

2009.06.26.

국세청 고객만족센터

조세법령 국문 ․영문 대조식 편집본

본 책자는 내․외국인 납세자에 대한 효율적인 영문법령

상담서비스를 제공하기 위하여,한국법제연구원과의

협의를 거쳐 출간되었습니다.

Thisguidebookisdesignedtoprovideefficienttax

consultingservicesonKoreanTaxLaw inEnglish

toKoreanandForeigntaxpayersafterpriorcoord-

inationwiththeKoreaLegislationResearchInstitute.

본 책자에 대한 무단 전제 및 배포는 금지되어 있습니다.

The publication ofthis book withoutthe prior

consentofthepublisherisprohibited.

영문법령자료 출전

(한국법제연구원 발간「대한민국 영문법령집」)

Reproducedfrom StatutesoftheRepublicofKorea

Copyrightⓒ1997bytheKoreaLegislationResearch

Institute,Seoul,Korea

※ 이용시 주의사항 ※

영문번역작업이 세법개정과 동시에 이루어지지 않은 부분은(세율,가산세 등)

한글 조세법령 원본 및 한국법제연구원 홈페이지에서 직접 확인후 이용

하시기 바랍니다.(국세청은 영문번역 오류 등에 책임이 없음)

※ Notice※

Translationofthemostrecentamendmentofthetaxlawispartly

incomplete.Therefore,applicabilityofthetaxlawshouldbedeter-

minedcasebycasebasedontheoriginalKoreanTaxLawandthroughthe

KoreaLegislationResearchInstituteHomepage.(English->LawSearch).

(TheNTSisnotresponsiblefortranslationerrors)

목 차

제1장 총칙 ······································································································································ 1

제1조 【정의】 ····································································································································· 1

제2조 【주소와 거소의 판정】 ········································································································· 1

제2조의2 【거주자 또는 비거주자가 되는 시기】 ······································································ 3

제3조 【거주자 판정의 특례】 ········································································································· 3

제4조 【거주기간의 계산】 ··············································································································· 3

제4조의2 【신탁소득금액의 계산】 ································································································ 5

제5조 【납세지의 결정과 신고】 ····································································································· 5

제6조 【납세지의 지정과 통지】 ····································································································· 7

제7조 【납세지 변경신고】 ··············································································································· 9

제8조 【직무권한의 준용규정】 ······································································································· 9

제2장 거주자의 종합소득 및 퇴직소득에 대한 납세의무 ······················ 9

제8조의2 【비과세 주택임대소득】 ································································································ 9

제9조 【농가부업소득의 범위】 ···································································································· 11

제9조의2 【전통주의 제조에서 발생하는 소득의 범위】 ························································ 13

제9조의3 【비과세되는 임목의 벌채 등 소득의 범위】 ·························································· 13

제10조 【복무중인 병의 범위】 ···································································································· 15

제11조 【학자금의 범위】 ·············································································································· 15

제12조 【실비변상적 급여의 범위】 ···························································································· 17

제13조 삭제 ······································································································ 21

제14조 【국제기관등의 범위】 ······································································································ 21

제15조 【외국에 주둔중인 군인ㆍ군무원이 받는 급여의 범위등】 ······································ 21

제16조 【국외근로자의 비과세급여의 범위】 ············································································ 21

제17조 【생산직근로자가 받는 야간근로 수당등의 범위】 ···················································· 23

제17조의2 【비과세되는 식사대등의 범위】 ·············································································· 25

제18조 【비과세되는 기타소득의 범위】 ···················································································· 25

제19조 【비거주자등의 외국항행소득의 범위】 ········································································ 27

제20조 【일용근로자의 범위】 ······································································································ 27

제21조 【복권당첨소득 등 분리과세대상소득의 범위】 ·························································· 29

제22조 삭제 ·································································································· 31

제22조의2 【국채 등의 이자소득】 ······························································································ 31

제23조 【집합투자기구의 범위 등 】 ·························································· 31

Table of Contents

CHAPTER Ⅰ GENERAL PROVISIONS ····························································· 2

Article 1 (Definition) ························································································································ 2

Article 2 (Determination on Address and Domicile) ···························································· 2

Article 2-2 (Time When Person Becomes Resident or Non-resident) ························ 4

Article 3 (Special Cases in Determination of Residents) ··················································· 4

Article 4 (Calculation of Period of Domicile) ········································································· 4

Article 4-2 (Calculation of Amount of Income from Trust) ············································· 6

Article 5 (Determination of and Report on Place of Tax Payment) ······························ 6

Article 6 (Designation and Notice of Places of Tax Payment) ······································· 8

Article 7 (Report on Change of Places of Tax Payment) ··············································· 10

Article 8 (Application Mutatis Mutandis to Authority) ······················································ 10

CHAPTER Ⅱ TAX LIABILITY FOR RESIDENTS’ GROSS INCOME AND RETIREMENT INCOME ··············································· 10

Article 8-2 (Non-Taxable Income from House Rental) ··················································· 10

Article 9 (Scope of Side Business Income of Farm Households) ································ 12

Article 9-2 (Scope of Income from Making of Traditional Liquors) ··························· 14

Article 9-3 (Scope of Income from Non-taxable Timbering of Forest Trees, etc.) ···· 14

Article 10 (Scope of Soldiers on Active Service) ······························································ 16

Article 11 (Scope of School Expenses) ················································································· 16

Article 12 (Scope of Allowances for Compensation of Actual Expenses) ················ 18

Article 13 Deleted. ·················· 22

Article 14 (Scope of International Organizations) ······························································· 22

Article 15 (Categories, etc. of Salary for Military Personnel and Military Service

Officials Stationed in Foreign Countries) ······················································· 22

Article 16 (Scope of Non-Taxable Salaries for Workers Abroad) ······························ 22

Article 17 (Scope of Allowance for Night Duty, etc. Received by Workers in Manufacturing) ········· 24

Article 17-2 (Scope of Non-Taxable Meal Expenses, etc.) ·········································· 26

Article 18 (Scope of Non-Taxable Other Income) ···························································· 26

Article 19 (Scope of Non-residents’ Income from Overseas Navigation ) ··············· 28

Article 20 (Scope of Daily Employed Workers) ·································································· 28

Article 21 (Scope of Income Subject to Separate Taxation, Such as Lottery Prize Income) ···· 30

Article 22 Deleted. ··············· 32

Article 22-2 (Interest Income from State Bonds, etc.) ···················································· 32

Article 23 (Scope, etc. of Collective Investment Schemes) ··········································· 32

제24조 【환매조건부매매차익】 ···································································································· 37

제25조 【저축성보험의 보험차익】 ······························································································ 37

제26조 【직장공제회 초과반환금】 ······························································································ 39

제26조의2 【특정금전신탁의 이익의 계산방법】 ······································································ 41

제26조의3 【배당소득의 범위】 ···································································································· 41

제27조 【감자등으로 인하여 받는 주식등의 평가등】 ···························································· 43

제27조의2 【법인의 조직변경의 범위】 ······················································································ 45

제27조의3 【법인세의 면제 등을 받는 법인 등】 ···································································· 47

제28조 【부동산임대소득의 범위】 ······························································································ 47

제29조 【사업의 범위】 ·················································································································· 49

제30조 【작물재배업의 범위 】 ································································ 49

제31조 【제조업의 범위】 ·············································································································· 49

제32조 【주택신축판매업의 범위】 ······························································································ 49

제33조 【사업서비스업의 범위】 ·································································································· 51

제34조 【부동산매매업의 범위】 ·································································································· 51

제35조 【교육서비스업의 범위】 ·································································································· 53

제36조 【보건 및 사회복지사업의 범위】 ·················································································· 53

제37조 【오락, 문화 및 운동 관련 서비스업과 기타 공공, 수리 및 개인서비스업 】··· 53

제38조 【근로소득의 범위】 ·········································································································· 53

제39조 【우리사주조합】 ················································································································ 59

제40조 【소액주주】 ························································································································ 59

제40조의2 삭제 ······························································································ 59

제40조의3 【연금소득의 범위】 ···································································································· 61

제41조 【기타소득의 범위 등 】 ································································ 63

제42조 【개인연금저축 등】 ·········································································································· 67

제42조의2 【퇴직소득의 범위】 ···································································································· 67

제43조 삭제 ···································································································· 71

제44조 삭제 ···································································································· 71

제45조 【이자소득의 수입시기】 ·································································································· 71

제46조 【배당소득의 수입시기】 ·································································································· 75

제47조 【부동산임대소득의 수입시기】 ······················································································ 77

제48조 【사업소득의 수입시기】 ·································································································· 77

제49조 【근로소득의 수입시기】 ·································································································· 81

제50조 【기타소득 등의 수입시기 】 ························································ 83

제50조의2 【동업기업으로부터의 소득의 수입시기】 ······························································ 83

제51조 【총수입금액의 계산】 ······································································································ 85

제52조 삭제 ···································································································· 89

제53조 【총수입금액계산의 특례】 ······························································································ 89

제54조 【총수입금액불산입】 ········································································································ 93

Article 24 (Marginal Profits of Sales under Condition of Repurchase) ····················· 38

Article 25 (Marginal Profits of Insurance in Nature of Savings) ································· 38

Article 26 (Excess Refund of At-Work Mutual-Aid Association) ································ 40

Article 26-2 (Method of Calculating Profits of Specific Money in Trust) ··············· 42

Article 26-3 (Scope of Dividend Income) ············································································· 42

Article 27 (Evaluation of Stocks, etc. Received due to Capital Reduction, etc.) · 44

Article 27-2 (Extent of Reorganization of Corporations) ·············································· 46

Article 27-3 (Corporations, etc. Exempted, etc. from Corporate Tax) ··················· 48

Article 28 (Scope of Real Estate Rental Income) ······························································ 48

Article 29 (Scope of Business) ·································································································· 50

Article 30 (Scope of Crop Cultivating Businesses) ··························································· 50

Article 31 (Scope of Manufacturing Businesses) ································································ 50

Article 32 (Scope of Housing Construction and Sales Business) ································· 50

Article 33 (Scope of Enterprise Service Businesses) ······················································· 52

Article 34 (Scope of Purchase and Sale Business of Real Estate) ····························· 52

Article 35 (Scope of Educational Service Business) ························································· 54

Article 36 (Scope of Health and Social Welfare Business) ············································ 54

Article 37 (Service Industries related to Entertainment, Culture and Sports and

Other Public, Repair and Personal Service Industries) ···························· 54

Article 38 (Scope of Earned Income) ····················································································· 54

Article 39 (Employee Stock Ownership Association) ························································ 60

Article 40 (Minority Stockholders) ··························································································· 60

Article 40-2 Deleted. ··········· 60

Article 40-3 (Scope of Annuity Income) ··············································································· 62

Article 41 (Scope of Other Income, etc.) ·············································································· 64

Article 42 (Individual Retirement Accounts, etc.) ······························································· 68

Article 42-2 (Scope of Retirement Income) ········································································· 68

Articles 43 and 44 Deleted. 72

Article 45 (Date of Receipt of Interest) ················································································ 72

Article 46 (Date of Receipt of Dividend Income) ······························································· 76

Article 47 (Date of Receipt of Real Estate Rental Income) ··········································· 78

Article 48 (Date of Receipt of Business Income) ······························································ 78

Article 49 (Date of Receipt of Earned Income) ·································································· 82

Article 50 (Date of Receipt of Other Income, etc.) ··························································· 84

Article 50-2 (Date of Receipt of Income from Enterprises in Same Line of Business) ···· 84

Article 51 (Calculation of Amount of Gross Income) ························································ 86

Article 52 Deleted. ················ 90

Article 53 (Special Cases for Calculation of Gross Amount of Income) ··················· 90

Article 54 (Non-Inclusion of Gross Amount of Income) ·················································· 94

제55조 【부동산임대소득등의 필요경비의 계산】 ···································································· 93

제56조 【대손충당금의 필요경비계산】 ···················································································· 103

제57조 【퇴직급여충당금의 필요경비계산】 ············································································ 103

제58조 삭제 ······························································································· 105

제59조 【고정자산의 취득에 소요된 보험차익금의 필요경비계산】 ·································· 105

제60조 【고정자산의 취득에 소요된 국고보조금의 필요경비계산】 ·································· 105

제61조 【가사관련비등】 ·············································································································· 107

제62조 【감가상각액의 필요경비계산】 ···················································································· 109

제63조 【내용연수와 상각률】 ···································································································· 113

제63조의2 【내용연수변경의 특례】 ························································································· 115

제63조의3 【중고자산의 내용연수】 ························································································· 117

제64조 【감가상각방법의 신고】 ································································································ 117

제65조 【감가상각방법의 변경】 ································································································ 119

제66조 【정률법ㆍ정액법등의 정의】 ························································································ 121

제67조 【즉시상각의 의제】 ········································································································ 123

제68조 【감가상각의 의제】 ········································································································ 125

제69조 삭제 ······························································································· 127

제70조 【유휴설비의 감가상각】 ································································································ 127

제71조 【잔존가액】 ······················································································································ 127

제72조 삭제 ······························································································· 127

제73조 【평가자산과 양도자산의 상각시부인】 ······································································ 127

제73조의2 【감가상각비에 관한 명세서의 제출 등】 ··························································· 127

제74조 【부가가치세 매입세액의 필요경비산입】 ·································································· 129

제75조 【건설자금의 이자계산】 ································································································ 129

제76조 【채권자가 불분명한 차입금의 이자】 ········································································ 131

제77조 삭제 ······························································································· 131

제78조 【업무와 관련 없는 지출】 ···························································································· 131

제78조의2 【지급이자의 필요경비불산입 순서】 ··································································· 133

제79조 【기부금의 범위】 ············································································································ 133

제79조의2 【기부금의 전액이 소득공제되는 사회복지시설 등의 범위】 ························· 135

제80조 【지정기부금의 범위】 ···································································································· 137

제81조 【기부금과 접대비등의 계산】 ······················································································ 141

제82조 삭제 ······························································································· 145

제83조 【접대비의 범위】 ············································································································ 145

제84조 【수입금액의 계산등】 ···································································································· 147

제85조 【2개 이상의 사업장을 가진 사업자의 접대비한도액 계산】 ······························· 149

제86조 삭제 ······························································································· 151

제87조 【기타소득의 필요경비계산】 ························································································ 151

제88조 삭제 ·································································································· 151

Article 55 (Calculation of Necessary Expenses for Real Estate Rental Income, etc.) ···· 94

Article 56 (Calculation of Necessary Expenses for Allowances for Bad Debts) · 104

Article 57 (Calculation of Reserve for Retirement Benefits as Necessary Expenses) ···· 104

Article 58 Deleted. ············· 106

Article 59 (Calculation of Gain on Insurance Claim for Acquisition of Fixed Assets as Necessary Expenses) ····················································································· 106

Article 60 (Calculation of National Subsidies for Acquisition of Fixed Assets as Necessary Expenses) ·························································································· 106

Article 61 (Expenses Related to Household Affairs, etc.) ············································ 108

Article 62 (Calculation of Depreciation Costs as Necessary Expenses) ················· 110

Article 63 (Useful Life and Depreciation Rate) ······························································ 114

Article 63-2 (Special Example regarding Change of Useful Life) ···························· 116

Article 63-3 (Useful Life of Used Assets) ········································································ 118

Article 64 (Report on Depreciation Methods) ···································································· 118

Article 65 (Changes in Depreciation Methods) ································································· 120

Article 66 (Definition of Declining Balance Method and Straight Line Method) ·· 122

Article 67 (Legal Fiction of Immediate Depreciation) ···················································· 124

Article 68 (Legal Fiction of Depreciation) ·········································································· 126

Article 69 Deleted. ············· 128

Article 70 (Depreciation of Idle Facilities) ········································································· 128

Article 71 (Residual Value) ······································································································· 128

Article 72 Deleted. ············· 128

Article 73 (Disapproval of Depreciation of Appraised Assets and Transferred Assets) ···· 128

Article 73-2 (Submission of Specification regarding Depreciable Assets) ············· 128

Article 74 (Inclusion of Amount of Purchase Tax of Value-Added Tax in Necessary Expenses) ················································································································ 130

Article 75 (Calculation of Interest of Construction Fund) ············································ 130

Article 76 (Interest on Loan from Unknown Creditors) ················································ 132

Article 77 Deleted. ············· 132

Article 78 (Expenditure not Related to Business) ··························································· 132

Article 78-2 (Order to Exclude Paid Interest from Necessary Expenses) ············ 134

Article 79 (Scope of Donations) ····························································································· 134

Article 79-2 (Scope of Social Welfare Facilities, etc. for which Income Deduction is Applied to Whole Donations) ······································································· 136

Article 80 (Scope of Designated Donations) ······································································ 138

Article 81 (Calculation of Donations and Entertainment Expenses, etc.) ··············· 142

Article 82 Deleted. ············· 146

Article 83 (Scope of Entertainment Expenses) ································································· 146

Article 84 (Calculation, etc. of Amount of Revenue) ······················································ 148

Article 85 (Calculation of Maximum Limit of Entertainment Expenses for Businessman Having Two or More Places of Business) ·················································· 150

Article 86 Deleted. ············· 152

Article 87 (Calculation of Necessary Expenses for Other Income) ·························· 152

Article 88 Deleted. ············· 152

제89조 【자산의 취득가액등】 ···································································································· 151

제90조 삭제 ······························································································· 153

제91조 【재고자산 평가방법】 ···································································································· 155

제92조 【재고자산 평가방법의 정의】 ······················································································ 155

제93조 【매매 또는 단기투자를 목적으로 매입한 유가증권의 평가방법】 ······················ 157

제94조 【재고자산등의 평가방법의 신고】 ·············································································· 159

제95조 【재고자산등의 평가방법을 신고하지 아니한 경우의 평가방법】 ························ 159

제96조 삭제 ······························································································· 159

제97조 【외화자산 및 부채의 평가】 ························································································ 161

제98조 【부당행위계산의 부인】 ································································································ 161

제99조 【비거주자등과의 거래에 대한 소득금액계산의 특례】 ·········································· 163

제100조 【공동사업합산과세 등 】 ························································· 163

제101조 【결손금의 통산과 이월결손금의 공제】 ································································· 165

제102조 【채권등의 범위등】 ····································································································· 167

제102조의2 삭제 ························································································· 171

제102조의3 【환매조건부채권 매매거래 등의 원천징수 및 환급방법】 ··························· 171

제103조 삭제 ······························································································· 173

제104조 【근로소득공제】 ··········································································································· 173

제105조 【퇴직소득공제】 ··········································································································· 173

제106조 【부양가족등의 인적공제】 ························································································· 175

제107조 【장애인의 범위 】 ··································································· 179

제108조 【부녀자공제등】 ··········································································································· 181

제108조의2 【연금보험료공제】 ································································································· 181

제108조의3 【주택담보노후연금이자비용공제】 ····································································· 183

제109조 【보험료공제】 ··············································································································· 183

제109조의2 【장애자전용보장성보험의 보험료공제】 ··························································· 185

제110조 【의료비공제】 ··············································································································· 185

제110조의2 삭제 ······················································································ 187

제110조의3 【교육비공제】 ········································································································· 187

제111조 삭제 ······························································································· 189

제112조 【주택자금공제】 ··········································································································· 189

제112조의2 【기부금의 소득공제 등】 ····················································································· 197

제113조 【특별공제】 ··················································································································· 197

제113조의2 【성실사업자의 범위】 ··························································································· 199

제114조 【일시퇴거자의 범위】 ································································································· 201

제115조 【퇴직소득의 세액계산 】 ···························································· 203

제116조 삭제 ······························································································· 205

제116조의2 【배당세액공제대상 배당소득금액의 계산방법】 ············································· 205

제116조의3 【기장세액공제】 ····································································································· 205

Article 89 (Acquisition Value of Assets, etc.) ··································································· 152

Article 90 Deleted. ············· 154

Article 91 (Methods of Inventory Valuation) ····································································· 156

Article 92 (Definitions of Method of Inventory Valuation) ··········································· 156

Article 93 (Methods of Valuation of Securities Purchased for Trade or Short-Term

Investment) ·············································································································· 158

Article 94 (Report on Method of Valuation of Inventory Assets, etc.) ··················· 160

Article 95 (Valuation Method when Report on Valuation Method of Inventory Assets,

etc. not Made) ········································································································ 160

Article 96 Deleted. ··········· 160

Article 97 (Valuation of Assets and Debts in Foreign Currencies) ·························· 162

Article 98 (Disaffirmation of Evaluation of Wrongful Acts) ········································· 162

Article 99 (Special Case of Calculation of Amount of Income on Trade with Nonresident, etc.) · 164

Article 100 (Cumulative Taxation for Joint Business, etc.) ········································· 164

Article 101 (Aggregation of Deficit and Deduction of Deficit Carried Over) ········ 166

Article 102 (Scope of Bonds, etc.) ························································································ 168

Article 102-2 Deleted. ······ 172

Article 102-3 (Methods of Withholding and Refund of Trade, etc. of Repurchase Agreement) 172

Article 103 Deleted. ··········· 174

Article 104 (Earned Income Deductions) ············································································· 174

Article 105 (Retirement Income Deduction) ······································································· 174

Article 106 (Personal Deduction for Dependents, etc.) ················································· 176

Article 107 (Scope of Disabled Persons) ············································································ 180

Article 108 (Deduction, etc. for Women) ············································································ 182

Article 108-2 (Deduction for Pension Insurance Premiums) ······································· 182

Article 108-3 (Deduction of Interest Expenses for Mortgage-Backed Retirement Pension) ··· 184

Article 109 (Deduction of Premium Payments) ································································· 184

Article 109-2 (Insurance Premium Deductions for Disabled Only Security Insurance) ·· 186

Article 110 (Deduction of Medical Expenses) ··································································· 186

Article 110-2 Deleted. ······ 188

Article 110-3 (Deduction of Educational Expenses) ······················································· 188

Article 111 Deleted. ··········· 190

Article 112 (Deduction for Housing Fund) ·········································································· 190

Article 112-2 (Income Deduction, etc. of Donations) ···················································· 198

Article 113 (Special Deductions) ···························································································· 198

Article 113-2 (Scope of Sincere Businessmen) ································································ 200

Article 114 (Scope of Those who Withdraw Temporarily) ·········································· 202

Article 115 (Calculation of Amount of Tax for Retirement Income) ························ 204

Article 116 Deleted. ········· 206

Article 116-2 (Calculation Method of Dividend Amount of Income Subject to Deduction of Dividend Tax) ···························································································· 206

Article 116-3 (Tax Credit for Bookkeeping) ····································································· 206

제117조 【외국납부세액공제】 ··································································································· 207

제118조 【재해손실세액공제】 ··································································································· 209

제119조 삭제 ····························································································· 211

제120조~제121조의2 삭제 ···································································· 211

제122조 【부동산매매업자에 대한 세액계산의 특례】 ························································· 211

제123조 【중간예납세액의 납부】 ····························································································· 211

제124조 【중간예납세액의 고지 】 ······················································· 211

제125조 【중간예납추계액의 신고와 조사결정】 ··································································· 211

제126조 삭제 ··························································································· 213

제127조 【부동산매매업자의 토지등 매매차익예정신고와 납부】 ····································· 213

제128조 【토지등 매매차익의 계산】 ······················································································· 213

제129조 【토지등 매매차익과 세액의 결정ㆍ경정 및 통지】 ············································· 215

제130조 【종합소득 과세표준확정신고】 ················································································· 215

제131조 【조정계산서】 ··············································································································· 217

제132조 【간편장부소득금액계산서 등】 ················································································· 219

제133조 삭제 ··························································································· 219

제134조 【추가신고자진납부】 ··································································································· 219

제135조 【퇴직소득 과세표준확정신고】 ················································································· 221

제136조 삭제 ····························································································· 223

제137조 【과세표준확정신고의 특례】 ····················································································· 223

제138조 【세액감면신청】 ··········································································································· 223

제139조 【과세표준확정신고세액의 자진납부】 ····································································· 225

제140조 【소득세의 분납】 ········································································································· 225

제141조 【사업장 현황신고 및 조사확인】 ············································································· 225

제142조 【과세표준과 세액의 결정 및 경정】 ······································································· 227

제143조 【추계결정 및 경정】 ··································································································· 227

제144조 【추계결정ㆍ경정시의 수입금액의 계산】 ······························································· 233

제145조 【기준경비율 및 단순경비율】 ··················································································· 237

제146조 삭제 ····························································································· 239

제146조의2 삭제 ························································································· 239

제147조 【보고불성실가산세의 계산】 ····················································································· 239

제147조의2 【증빙불비가산세 및 영수증수취명세서미제출가산세】 ································· 241

제147조의3 【사업장현황신고불성실가산세】 ········································································· 243

제147조의4 【공동사업장등록불성실가산세】 ········································································· 243

제147조의5 【경정 등의 경우 가산세 적용특례】 ································································· 243

제148조 【수시부과】 ··················································································································· 243

제149조 【과세표준과 세액의 통지】 ······················································································· 245

제149조의2 【결손금소급공제에 의한 환급】 ········································································· 245

제150조 【공동사업장에 대한 특례 】 ··················································· 249

Article 117 (Foreign Tax Credit) ··························································································· 208

Article 118 (Tax Credit for Loss by Disasters) ······························································· 210

Article 119 Deleted. ··········· 212

Articles 120 ~ 121-2 Deleted. ····· 212

Article 122 (Special Cases in Calculation of Amount of Tax for Realty Dealers) ······ 212

Article 123 (Payment of Tax by Interim Prepayment) ·················································· 212

Article 124 (Notice of Amount of Tax by Interim Prepayment) ································ 212

Article 125 (Report on Estimated Amount of Interim Prepayment, and Investigation and Decision) ··· 212

Article 126 Deleted. ··········· 214

Article 127 (Provisional Report on Gains Accruing from Sale of Land, etc. and Payment

by Realtor) ············································································································· 214

Article 128 (Calculation of Gains Accruing from Sale of Land, etc.) ······················ 214

Article 129 (Determination, Revision and Notification of Gains from Sale of Land, etc. and Amount of Tax) ················································································· 216

Article 130 (Final Return on Tax Base of Gross Income) ··········································· 216

Article 131 (Adjusted Account Statement) ·········································································· 218

Article 132 (Account Statement of Amount of Income by Simple Bookkeeping) 220

Article 133 Deleted. ··········· 220

Article 134 (Voluntary Payment by Additional Report) ················································· 220

Article 135 (Final Return on Tax Base of Retirement Income) ································· 222

Article 136 Deleted. ··········· 224

Article 137 (Special Cases in Final Return on Tax Base) ··········································· 224

Article 138 (Application for Reduction and Redemption of Tax) ······························· 224

Article 139 (Voluntary Payment of Tax by Final Return on Tax Base) ················ 226

Article 140 (Installment Payment of Income Tax) ··························································· 226

Article 141 (Report on Present Condition of Places of Business and Investigation and Verification Thereon) ························································································ 226

Article 142 (Determination and Revision of Tax Base and Amount of Tax) ········ 228

Article 143 (Determination and Revision Based on Estimation) ································· 228

Article 144 (Calculation of Amount of Income at Time of Estimation, Determination and Revision) ······································································································· 234

Article 145 (Standard and Simplified Expense Rates) ···················································· 238

Articles 146 and 146-2 Deleted. ···· 240

Article 147 (Calculation of Additional Tax for Insincere Report) ······························ 240

Article 147-2 (Additional Tax on Defective Evidence and Additional Tax on Non-Submission

of Specification of Receiving Receipts) ················································· 242

Article 147-3 (Additional Tax against Insincere Reporting on Current Status of Business Place) ·· 244

Article 147-4 (Additional Tax against Insincere Registration of Joint Business Place) ··· 244

Article 147-5 (Special Application Example of Additional Tax in Case of Revision, etc.) ·· 244

Article 148 (Occasional Assessment) ···················································································· 244

Article 148 (Occasional Assessment) ···················································································· 246

Article 149 (Notification of Amount of Tax and Tax Base) ········································ 246

Article 149-2 (Refund through Retroactive Deduction of Loss) ································ 246

Article 150 (Special Cases for Joint Place of Business ) ············································ 250

제2장의 2 성실중소사업자의 종합소득에 대한 납세의무 ··············· 251

제150조의2 【성실납세방식의 적용】 ······················································································· 251

제150조의3 【성실납세방식의 적용신청 등】 ········································································· 251

제150조의4 【성실납세방식의 적용승인 취소】 ····································································· 253

제150조의5 【성실납세자문위원회】 ························································································· 253

제150조의6 【감가상각액의 필요경비계산 특례】 ································································· 253

제150조의7 【퇴직급여충당금의 필요경비 산입 특례】 ······················································· 255

제150조의8 【표준세액공제】 ····································································································· 255

제150조의9 【수입금액증가세액공제】 ····················································································· 257

제150조의10【신고 및 납부 등】 ······························································································· 257

제3장 거주자의 양도소득에 대한 납세의무 ················································· 259

제151조 【양도로 보지 아니하는 경우】 ················································································· 259

제152조 【환지등의 정의】 ········································································································· 259

제153조 【농지의 비과세】 ········································································································· 261

제154조 【1세대1주택의 범위】 ································································································· 263

제155조 【1세대1주택의 특례】 ································································································· 267

제155조의2 【장기저당담보주택에 대한 1세대1주택의 특례】 ·········································· 277

제156조 【고가주택의 범위】 ····································································································· 279

제156조의2 【주택과 조합원입주권을 소유한 경우 1세대1주택의 특례】 ······················ 279

제157조 【대주주의 범위 】 ··································································· 289

제158조 【기타 자산의 범위】 ··································································································· 291

제159조 【부담부증여에 대한 양도차익의 계산】 ································································· 293

제159조의2 【장기보유특별공제 】 ························································· 295

제160조 【고가주택에 대한 양도차익등의 계산 】 ··························· 295

제161조 삭제 ····························································································· 297

제162조 【양도 또는 취득의 시기】 ························································································· 297

제162조의2 【양도가액】 ············································································································· 299

제162조의3～5 삭제 ················································································ 303

제163조 【양도자산의 필요경비】 ····························································································· 303

제164조 【토지ㆍ건물의 기준시가 산정】 ··············································································· 311

제164조의2 【기준시가의 고시 전 의견청취】 ······································································· 317

제164조의3 【기준시가의 재산정ㆍ고시신청】 ······································································· 319

제165조 【토지ㆍ건물외의 자산의 기준시가 산정】 ····························································· 319

제166조 【양도차익의 산정 등】 ······························································································· 325

제167조 【양도소득의 부당행위 계산】 ··················································································· 331

제167조의2 【양도차손의 통산 등】 ························································································· 333

제167조의3 【1세대 3주택 이상에 해당하는 주택의 범위】 ·············································· 333

CHAPTER Ⅱ-2 LIABILITY TO PAY TAX ON GROSS INCOME BY CONSCIENTIOUS SMALL AND MEDIUM BUSINESSES ··········································· 252

Article 150-2 (Application of Conscientious Tax Payment Method) ························ 252

Article 150-3 (Request, etc. for Application of Conscientious Tax Payment Method) ···· 252

Article 150-4 (Revocation of Approval of Application of Conscientious Tax Payment Method) ··· 254

Article 150-5 (Conscientious Tax Payment Advisory Committee) ···························· 254

Article 150-6 (Special Cases concerning Calculation of Necessary Expenses of Depreciation Cost) ···· 254Article 150-7 (Special Cases concerning Inclusion of Reserve for Retirement Benefits

into Necessary Expense) ············································································ 256Article 150-8 (Deduction of Standard Amount of Tax) ················································· 256

Article 150-9 (Deduction of Amount of Tax for Increase in Amount of Income)258

Article 150-10 (Reports, Payments, etc.) ··········································································· 258

CHAPTER Ⅲ RESIDENT’S LIABILITY TO PAY TAX FOR TRANSFER INCOME ···································································································· 260

Article 151 (Cases Not Deemed Transfer) ········································································· 260

Article 152 (Definition of Land Substitution) ····································································· 260

Article 153 (Non-taxation for Farmland) ············································································ 262

Article 154 (Scope of One House for One Household) ················································· 264

Article 155 (Special Cases Concerning One House for One Household) ················ 268

Article 155-2 (Special Cases concerning One House for One Household on House of Long-Term Security) ·············································································· 278

Article 156 (Scope of Expensive House) ············································································ 280

Article 156-2 (Special Case of One House for One Household in Cases of Possessing House and Association Member’s Relocation Right) ························ 280

Article 157 (Scope of Majority Stockholders) ··································································· 290

Article 158 (Scope of Other Assets) ···················································································· 292

Article 159 (Calculation of Gains on Transfer of Onerous Donation) ······················ 294

Article 159-2 (Special Deduction for Long-term Possession) ···································· 296

Article 160 (Calculation of Gains, etc. on Transfer of Expensive House) ············ 296

Article 161 Deleted. ··········· 298

Article 162 (Time of Transfer or Acquisition) ·································································· 298

Article 162-2 (Transfer Price) ································································································ 300

Articles 162-3 through 162-5 Deleted. ·· 304

Article 163 (Necessary Expenses for Transferred Assets) ········································· 304

Article 164 (Assessment of Standard Market Price of Land and Building) ··········· 312

Article 164-2 (Hearing Opinions before Public Announcement of Standard Market Price) ···· 318

Article 164-3 (Application for Recalculation and Public Announcement of Standard Market Price) ···· 320

Article 165 (Computation of Standard Market Price of Assets Other Than Lands and Buildings) ··············································································································· 320

Article 166 (Computation, etc. of Gains from Transfer) ··············································· 326

Article 167 (Unfair Conduct and Calculation of Transfer Income) ···························· 332

Article 167-2 (Aggregating, etc. of Marginal Transfer Loss) ····································· 334

Article 167-3 (Scope of Housing Falling under Three or More Houses for One Household) ···· 334

제167조의4 【1세대3주택ㆍ입주권 이상에서 제외되는 주택의 범위】 ···························· 343

제167조의5 【양도소득세가 중과되는 1세대2주택에 해당하는 주택의 범위】 ·············· 345

제167조의6 【1세대2주택ㆍ조합원입주권에서 제외되는 주택의 범위】 ·························· 347

제167조의7 【비사업용 토지 과다소유법인 주식의 범위】 ················································· 351

제167조의8 【중소기업의 범위】 ······························································································· 351

제168조 【미등기양도제외 자산의 범위 등 】 ··································· 351

제168조의2 삭제 ··························································································· 353

제168조의3 【지정지역 지정의 기준 등】 ··············································································· 353

제168조의4 【부동산가격안정심의위원회의 구성 및 운영】 ··············································· 359

제168조의5 【지정지역의 지정절차 등】 ················································································· 361

제168조의6 【비사업용 토지의 기간기준】 ············································································· 361

제168조의7 【토지지목의 판정】 ······························································································· 363

제168조의8 【농지의 범위 등】 ·····················································�