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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 106 (Personal Deductions for Dependents, etc.)

제106조 부양가족등의 인적공제

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

거주자의 인적공제대상자(이하 "공제대상가족"이라 한다)가 동시에 다른 거주자의 공제대상가족에 해당되는 경우에는 해당 과세기간의 과세표준확정신고서, 법 제140조제1항에 따른 재정경제부령으로 정하는 근로소득자 소득ㆍ세액 공제신고서(이하 "근로소득자 소득ㆍ세액 공제신고서"라 한다), 법 제143조의6제1항에 따른 연금소득자 소득ㆍ세액 공제신고서(이하 "연금소득자 소득ㆍ세액 공제신고서"라 한다) 또는 제201조의12에 따른 소득ㆍ세액 공제신고서에 기재된 바에 따라 그중 1인의 공제대상가족으로 한다. <개정 1995.12.30, 1996.12.31, 1998.4.1, 2007.2.28, 2008.2.29, 2010.2.18, 2010.6.8, 2010.12.30, 2014.2.21, 2025.12.30>

Where a resident's dependent (hereinafter referred to as "eligible family member") is simultaneously eligible to be a dependent of another resident, such person shall be considered an eligible family member of one of them, as indicated in the final tax return for the taxable period, the return for deductions of income and tax for wage earners as prescribed by a decree of the Ministry of Strategy and Finance under Article 140 (1) of this Act (hereinafter referred to as "return for deductions of income and tax for wage earners"), the return for deductions of income and tax for pension recipients under Article 143(6)(1) of this Act (hereinafter referred to as "return for deductions of income and tax for pension recipients"), or the return for deductions of income and tax under Article 201(12). <Amended by Act No. 9859, Dec. 30, 1995; Act No. 5110, Dec. 31, 1996; Act No. 5580, Apr. 1, 1998; Act No. 8273, Feb. 28, 2007; Act No. 8839, Feb. 29, 2008; Act No. 10150, Feb. 18, 2010; Act No. 10367, Jun. 8, 2010; Act No. 10712, Dec. 30, 2010; Act No. 12370, Feb. 21, 2014; Act No. 17484, Dec. 30, 2025>

②

둘 이상의 거주자가 제1항에 따른 공제대상가족을 서로 자기의 공제대상가족으로 하여 신고서에 적은 경우 또는 누구의 공제대상가족으로 할 것인가를 알 수 없는 경우에는 다음 각 호의 기준에 따른다. <개정 2010.2.18>

  1. 1. 거주자의 공제대상배우자가 다른 거주자의 공제대상부양가족에 해당하는 때에는 공제대상배우자로 한다.

  2. 2. 거주자의 공제대상부양가족이 다른 거주자의 공제대상부양가족에 해당하는 때에는 직전 과세기간에 부양가족으로 인적공제를 받은 거주자의 공제대상부양가족으로 한다. 다만, 직전 과세기간에 부양가족으로 인적공제를 받은 사실이 없는 때에는 해당 과세기간의 종합소득금액이 가장 많은 거주자의 공제대상부양가족으로 한다.

  3. 3. 거주자의 추가공제대상자가 다른 거주자의 추가공제대상자에 해당하는 때에는 제1호 및 제2호의 규정에 의하여 기본공제를 하는 거주자의 추가공제대상자로 한다.

In cases where two or more residents report the same eligible family member under paragraph ① as their own eligible family member, or where it is unclear whose eligible family member such person is, the following criteria shall apply. <Amended by Act No. 10150, Feb. 18, 2010> 1. If a resident's eligible spouse is also an eligible dependent of another resident, the person shall be deemed the eligible spouse. 2. If a resident's eligible dependent is also an eligible dependent of another resident, the person shall be deemed the eligible dependent of the resident who received personal deductions for the dependent in the immediately preceding taxable period. However, if no personal deduction was received for the dependent in the immediately preceding taxable period, the person shall be deemed the eligible dependent of the resident with the highest amount of comprehensive income in the current taxable period. 3. If a resident's additional eligible person is also an additional eligible person of another resident, the person shall be deemed the additional eligible person of the resident for whom basic deductions are made pursuant to subparagraphs 1 and 2.

③

해당 과세기간의 중도에 사망하였거나 외국에서 영주하기 위하여 출국한 거주자의 공제대상가족으로서 상속인등 다른 거주자의 공제대상가족에 해당하는 사람에 대해서는 피상속인 또는 출국한 거주자의 공제대상가족으로 한다. <개정 2010.2.18>

For an eligible family member of a resident who died during the taxable period or emigrated for permanent residence in a foreign country, and who is also an eligible family member of another resident such as an heir, such person shall be considered an eligible family member of the deceased or the emigrant resident. <Amended by Act No. 10150, Feb. 18, 2010>

④

제3항의 경우 피상속인 또는 출국한 거주자에 대한 인적공제액이 소득금액을 초과하는 경우에는 그 초과하는 부분은 상속인 또는 다른 거주자의 해당 과세기간의 소득금액에서 공제할 수 있다. <개정 2010.2.18>

In the case of paragraph ③, if the amount of personal deduction for the deceased or emigrant resident exceeds the income amount, the excess portion may be deducted from the income amount of the heir or the other resident for the relevant taxable period. <Amended by Act No. 10150, Feb. 18, 2010>

⑤

법 제50조제1항제3호 가목에서 "대통령령으로 정하는 사람"이란 다음 각 호의 어느 하나에 해당하는 사람을 말한다. <신설 2003.12.30, 2010.2.18, 2020.2.11>

  1. 1. 거주자의 직계존속과 혼인(사실혼은 제외한다) 중임이 증명되는 사람

  2. 2. 거주자의 직계존속이 사망한 경우에는 해당 직계존속의 사망일 전날을 기준으로 혼인(사실혼은 제외한다) 중에 있었음이 증명되는 사람

The "person prescribed by Presidential Decree" in Article 50(1)(3)(a) of this Act refers to a person falling under any of the following subparagraphs. <Newly inserted by Act No. 7020, Dec. 30, 2003; Amended by Act No. 10150, Feb. 18, 2010; Act No. 17112, Feb. 11, 2020> 1. A person proven to be married (excluding common-law marriage) to the direct lineal ascendant of a resident. 2. A person proven to have been married (excluding common-law marriage) to the direct lineal ascendant of a resident as of the day before the death of such lineal ascendant, in cases where the direct lineal ascendant has died.

⑥

법 제50조제1항제3호나목에서 "대통령령으로 정하는 사람"이란 다음 각 호의 어느 하나에 해당하는 사람을 말한다. <신설 2003.12.30, 2010.2.18>

  1. 1. 거주자의 직계비속

  2. 2. 거주자의 배우자가 재혼한 경우로서 당해 배우자가 종전의 배우자와의 혼인(사실혼을 제외한다)중에 출산한 자

The "person prescribed by Presidential Decree" in Article 50(1)(3)(b) of this Act refers to a person falling under any of the following subparagraphs. <Newly inserted by Act No. 7020, Dec. 30, 2003; Amended by Act No. 10150, Feb. 18, 2010> 1. A direct lineal descendant of a resident. 2. A child born to a resident's spouse during their marriage (excluding common-law marriage) to their former spouse, in cases where the resident's spouse has remarried.

⑦

법 제50조제1항제3호 나목에서 "대통령령으로 정하는 동거 입양자"란 「민법」, 「국내입양에 관한 특별법」 또는 「국제입양에 관한 법률」에 따라 입양한 양자 및 사실상 입양상태에 있는 사람으로서 거주자와 생계를 같이 하는 사람을 말한다. <신설 1996.12.31, 2005.2.19, 2010.2.18, 2012.8.3, 2025.5.7>

The "cohabiting adopted person prescribed by Presidential Decree" in Article 50(1)(3)(b) of this Act refers to an adopted child under the Civil Act, the Act on Special Cases of Domestic Adoption, or the Act on International Adoption, or a person who is in a de facto adoptive relationship and lives together with the resident. <Newly inserted by Act No. 5110, Dec. 31, 1996; Amended by Act No. 7508, Feb. 19, 2005; Act No. 10150, Feb. 18, 2010; Act No. 11970, Aug. 3, 2012; Act No. 17374, May 7, 2025>

⑧

법 제50조제1항제3호 라목에서 "대통령령으로 정하는 사람"이란 「국민기초생활 보장법」 제2조제2호의 수급자를 말한다. <신설 1995.12.30, 2000.12.29, 2005.2.19, 2009.2.4, 2010.2.18>

The "person prescribed by Presidential Decree" in Article 50(1)(3)(d) of this Act refers to a recipient of basic livelihood security under Article 2(2) of the 「National Basic Livelihood Security Act」. <Newly inserted by Act No. 9859, Dec. 30, 1995; Amended by Act No. 6267, Dec. 29, 2000; Act No. 7508, Feb. 19, 2005; Act No. 9422, Feb. 4, 2009; Act No. 10150, Feb. 18, 2010>

⑨

법 제50조제1항제3호마목에서 "대통령령으로 정하는 사람"이란 해당 과세기간에 6개월 이상 직접 양육한 위탁아동(「아동복지법」 제16조제4항에 따라 보호기간이 연장된 경우로서 20세 이하인 위탁아동을 포함한다)을 말한다. 다만, 직전 과세기간에 소득공제를 받지 못한 경우에는 해당 위탁아동에 대한 직전 과세기간의 위탁기간을 포함하여 계산한다. <신설 2009.2.4, 2010.2.18, 2020.2.11>

The "person prescribed by Presidential Decree" in Article 50(1)(3)(e) of this Act refers to a foster child who has been directly cared for by the resident for 6 months or more in the taxable period (including foster children aged 20 or under whose protection period has been extended pursuant to Article 16(4) of the 「Child Welfare Act」). However, if the foster child did not receive income deductions in the immediately preceding taxable period, the foster period of the foster child in the immediately preceding taxable period shall be included in the calculation. <Newly inserted by Act No. 9422, Feb. 4, 2009; Amended by Act No. 10150, Feb. 18, 2010; Act No. 17112, Feb. 11, 2020>

⑩

제5항부터 제9항까지의 규정에 해당하는 자에 대하여 종합소득공제를 받고자 하는 경우에는 재정경제부령으로 정하는 서류를 제107조제2항 각호에 정하는 바에 따라 제출하여야 한다. <개정 1996.12.31, 1998.4.1, 2000.12.29, 2003.12.30, 2008.2.29, 2009.2.4, 2025.12.30>

To receive comprehensive income deductions for individuals falling under paragraphs ⑤ through ⑨, documents prescribed by a decree of the Ministry of Strategy and Finance must be submitted in accordance with the categories prescribed in the subparagraphs of Article 107(2). <Amended by Act No. 5110, Dec. 31, 1996; Act No. 5580, Apr. 1, 1998; Act No. 6267, Dec. 29, 2000; Act No. 7020, Dec. 30, 2003; Act No. 8839, Feb. 29, 2008; Act No. 9422, Feb. 4, 2009; Act No. 17484, Dec. 30, 2025>

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 제106조 — Article 106 (Personal Deductions for Dependents, etc.) · Law4Kor