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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 1 (Purpose)

제1조 목적

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제1조(목적) 이 영은 「소득세법」에서 위임된 사항과 그 시행에 필요한 사항을 규정함을 목적으로 한다.

Translation

① The purpose of this Presidential Decree is to prescribe matters delegated by the 「Income Tax Act」 and matters necessary for its enforcement.

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Enforcement Decree of the Income Tax Act 제1조 — Article 1 (Purpose) · Law4Kor