소득세법 시행령
Article 116-4 (Special Cases for Tax Credit on Issuance and Transmission of Electronic Tax Invoices)
제116조의4 전자계산서 발급 전송에 대한 세액공제 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제56조의3제1항 전단에서 "대통령령으로 정하는 사업자"란 다음 각 호의 어느 하나에 해당하는 사업자를 말한다. <개정 2024.2.29>
1. 해당 과세기간에 신규로 사업을 개시한 사업자
2. 직전 과세기간의 사업장별 총수입금액이 3억원 미만인 사업자
The term "business operator prescribed by Presidential Decree" as used in the first half of Article 56-3 (1) of the Act shall refer to a business operator falling under any of the following subparagraphs. <Amended on Feb. 29, 2024> 1. A business operator who newly commenced business in the relevant taxable period 2. A business operator whose total revenue per place of business in the immediately preceding taxable period is less than 300 million won
법 제56조의3제1항 전단에서 "대통령령으로 정하는 금액"이란 전자계산서 발급 건수 당 200원을 곱하여 계산한 금액을 말한다.
The term "amount prescribed by Presidential Decree" as used in the first half of Article 56-3 (1) of the Act shall refer to the amount calculated by multiplying 200 won by the number of electronic tax invoices issued.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.