Article 118-4 (Insurance Premium Tax Credit)

제118조의4 보험료세액공제

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

Original (Korean)

Translation

①

법 제59조의4제1항제1호에서 "대통령령으로 정하는 장애인전용보장성보험료"란 제2항 각 호에 해당하는 보험ㆍ공제로서 보험ㆍ공제 계약 또는 보험료ㆍ공제료 납입영수증에 장애인전용 보험ㆍ공제로 표시된 보험ㆍ공제의 보험료ㆍ공제료를 말한다.

The "premium for disability-specific insurance designated by Presidential Decree" referred to in Article 59-4, Paragraph 1, Item 1 of the Act shall mean insurance or mutual aid falling under each item of Paragraph 2, and the premiums or contributions for such insurance or mutual aid that are designated as disability-specific insurance or mutual aid on the insurance or mutual aid contract, or on the receipt for payment of premiums or contributions.

②

법 제59조의4제1항제2호에서 "대통령령으로 정하는 보험료"란 다음 각 호의 어느 하나에 해당하는 보험ㆍ보증ㆍ공제의 보험료ㆍ보증료ㆍ공제료 중 재정경제부령으로 정하는 것을 말한다. <개정 2018.2.13, 2025.12.30>

1. 생명보험
2. 상해보험
3. 화재ㆍ도난이나 그 밖의 손해를 담보하는 가계에 관한 손해보험
4. 「수산업협동조합법」, 「신용협동조합법」 또는 「새마을금고법」에 따른 공제
5. 「군인공제회법」, 「한국교직원공제회법」, 「대한지방행정공제회법」, 「경찰공제회법」 및 「대한소방공제회법」에 따른 공제
6. 주택 임차보증금의 반환을 보증하는 것을 목적으로 하는 보험ㆍ보증. 다만, 보증대상 임차보증금이 3억원을 초과하는 경우는 제외한다.

The "premiums designated by Presidential Decree" referred to in Article 59-4, Paragraph 1, Item 2 of the Act shall mean premiums, guarantee fees, or contributions for insurance, guarantees, or mutual aid falling under any of the following items, as prescribed by the Decree of the Minister of Strategy and Finance. <Amended by 2018.2.13, 2025.12.30> 1. Life insurance 2. Accident insurance 3. Loss insurance related to household affairs covering fire, theft, or other damages 4. Mutual aid pursuant to the 「Fisheries Cooperatives Act」, the 「Credit Cooperatives Act」, or the 「Saemaul Undong Credit Cooperatives Act」 5. Mutual aid pursuant to the 「Military Mutual Aid Association Act」, the 「Korea Teachers Pension Act」, the 「Korea Local Government Officials Mutual Aid Association Act」, the 「Police Mutual Aid Association Act」, and the 「Korea Fire Service Mutual Aid Association Act」 6. Insurance or guarantees aimed at guaranteeing the return of security deposits for housing leases. However, cases where the lease deposit subject to guarantee exceeds 300 million won shall be excluded.

Translation

Machine translation. The Korean text is authoritative.

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