Article 108 (Deduction for Spouse, etc.)

제108조 부녀자공제등

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

제108조(부녀자공제등) 법 제51조제1항의 규정을 적용함에 있어서 배우자의 유무 및 부양가족이 있는 세대주인지의 여부는 당해 과세기간 종료일 현재의 주민등록표등본 또는 가족관계등록부 증명서에 의한다. 이 경우 납세지 관할세무서장은 「전자정부법」 제36조제1항에 따른 행정정보의 공동이용을 통하여 거주자의 주민등록표 등본을 확인하여야 하며, 거주자가 확인에 동의하지 아니하거나 그의 주민등록표 등본으로 배우자의 유무 및 부양가족이 있는 세대주인지의 여부를 판단할 수 없는 경우 또는 근로소득자가 법 제140조에 따라 소득공제신고를 하는 경우에는 주민등록표 등본 또는 가족관계등록부 증명서를 제출하도록 하여야 한다. <개정 1995.12.30, 2006.6.12, 2008.12.31, 2010.5.4>

Translation

① In applying the provisions of Article 51 (1) of the Act, whether there is a spouse and whether the head of household has dependents shall be determined based on a certified copy of the resident registration or a certificate of family relation registration as of the end of the relevant taxation period. In this case, the head of the tax office having jurisdiction over the place of tax payment shall confirm the resident registration of the resident through the joint use of administrative information pursuant to Article 36 (1) of the 「Act on the Establishment and Management of Electronic Government」. If the resident does not consent to the confirmation, or if it is impossible to determine whether there is a spouse and whether the head of household has dependents based on his or her resident registration, or in the case where a wage and salary earner makes a deduction report pursuant to Article 140 of the Act, a certified copy of the resident registration or a certificate of family relation registration shall be submitted. <Amended by Act No. 7787, Dec. 30, 1995; Act No. 7947, Jun. 12, 2006; Act No. 9271, Dec. 31, 2008; Act No. 10317, May 4, 2010>

Translation

Machine translation. The Korean text is authoritative.

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