소득세법 시행령
Article 119-3 (Method of Application When Amount of Tax Reduction or Credit Exceeds Calculated Tax)
제119조의3 세액감면액 및 세액공제액의 산출세액 초과 시의 적용방법
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제61조제1항에서 "대통령령으로 정하는 근로소득에 대한 종합소득산출세액"이란 해당 과세기간의 종합소득산출세액에 근로소득금액이 그 과세기간의 종합소득금액에서 차지하는 비율을 곱하여 산출한 금액을 말한다.
In Article 61(1) of the Act, "comprehensive income calculated tax on earned income as determined by Presidential Decree" means the amount calculated by multiplying the comprehensive income calculated tax for the relevant taxable period by the ratio of earned income to the comprehensive income for the relevant taxable period.
법 제61조제2항 본문에서 "대통령령으로 정하는 산출세액"이란 해당 과세기간의 종합소득산출세액에 법 제62조에 따라 원천징수세율을 적용받는 이자소득금액 및 배당소득금액의 합계액이 그 과세기간의 종합소득금액에서 차지하는 비율을 곱하여 산출한 금액을 말한다.
In the main sentence of Article 61(2) of the Act, "calculated tax as determined by Presidential Decree" means the amount calculated by multiplying the comprehensive income calculated tax for the relevant taxable period by the ratio of the total amount of interest income and dividend income subject to withholding tax rates under Article 62 of the Act to the comprehensive income for the relevant taxable period.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.