소득세법 시행령
Article 10 (Scope of Soldiers on Duty)
제10조 복무 중인 병의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제10조(복무 중인 병의 범위) 법 제12조제3호가목에서 "대통령령으로 정하는 복무 중인 병(兵)"이란 병역의무의 수행을 위하여 징집ㆍ소집되거나 지원하여 복무 중인 사람으로서 병장 이하의 현역병(지원하지 아니하고 임용된 하사를 포함한다), 의무경찰, 그 밖에 이에 준하는 사람을 말한다. <개정 2015.11.20, 2016.11.29>
Translation
① "Soldiers on duty as prescribed by Presidential Decree" referred to in Article 12, Subparagraph 3, Item (a) of the Act means active-duty soldiers of the rank of Sergeant (including non-commissioned officers appointed without enlistment) or below, conscripted or summoned, or enlisted for the performance of military service obligations, and includes conscripted police officers, and other persons equivalent thereto. <Amended by Presidential Decree No. 26742, Nov. 20, 2015; Presidential Decree No. 27622, Nov. 29, 2016>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.