고용보험법
Article 38-2 (Exemption of Public Charges)
제38조의2 공과금의 면제
- Ministry
- 고용노동부
- In force
- 2026-08-20
- Articles
- 142
Original (Korean)
제38조의2(공과금의 면제) 실업급여로서 지급된 금품에 대하여는 국가나 지방자치단체의 공과금(「국세기본법」 제2조제8호 또는 「지방세기본법」 제2조제1항제26호에 따른 공과금을 말한다)을 부과하지 아니한다.
Translation
No public charges (referring to public charges pursuant to Article 2, Subparagraph 8 of the Framework Act on National Taxes or Article 2, Paragraph 1, Subparagraph 26 of the Framework Act on Local Taxes) of the State or local governments shall be imposed on money or valuables paid as unemployment benefits.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.