소득세법 시행령
Article 120 (Special Rules for Tax Calculation on Excess Return Payments of Workplace Mutual Aid Associations)
제120조 직장공제회 초과반환금에 대한 세액계산의 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
직장공제회 반환금을 분할하여 지급받는 경우 납입금 초과이익에 대한 산출세액은 납입금 초과이익에 대하여 법 제63조제1항에 따라 계산한 금액(이하 "납입금 초과이익 산출세액"이라 한다)으로 한다.
Where return payments of a workplace mutual aid association are received in installments, the calculated tax on excess profits from contributions shall be the amount calculated pursuant to Article 63 (1) of the Act with respect to the excess profits from contributions (hereinafter referred to as "calculated tax on excess profits from contributions").
분할하여 지급받을 때마다의 반환금 추가이익에 대한 산출세액은 다음 제1호의 금액에 제2호의 비율을 곱한 금액으로 한다.
1. 분할하여 지급받을 때마다 그 기간 동안 발생하는 반환금 추가이익
2. 납입금 초과이익 산출세액을 납입금 초과이익으로 나눈 비율
The calculated tax on additional profits from return payments each time they are received in installments shall be the amount obtained by multiplying the amount in the following subparagraph 1 by the ratio in subparagraph 2. 1. Additional profits from return payments occurring during the period each time they are received in installments. 2. The ratio obtained by dividing the calculated tax on excess profits from contributions by the excess profits from contributions.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.