소득세법 시행령
Article 127 (Provisional Reporting and Payment of Gains from Sale of Land, etc. by Real Estate Dealers)
제127조 부동산매매업자의 토지등 매매차익예정신고와 납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제69조제1항의 규정에 의하여 토지등 매매차익예정신고를 하고자 하는 자는 재정경제부령이 정하는 토지등매매차익예정신고서를 납세지 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
A person who intends to make a provisional report of gains from the sale of land, etc. pursuant to the provisions of Article 69 (1) of the Act shall submit a provisional report form for gains from the sale of land, etc. as prescribed by the Ordinance of the Ministry of Finance and Economy to the head of the tax office having jurisdiction over the place of tax payment. <Amended by Act No. 5580, Apr. 1, 1998; Act No. 8865, Feb. 29, 2008; Act No. XXXX, Dec. 30, 2025>
부동산매매업자가 토지등 매매차익예정세액을 납부하려는 때에는 제1항의 토지등매매차익예정신고서에 재정경제부령으로 정하는 토지등매매차익예정신고납부계산서를 첨부하여 납세지 관할세무서ㆍ한국은행(그 대리점을 포함한다. 이하 같다) 또는 체신관서에 납부하여야 한다. <개정 1998.4.1, 2003.12.30, 2008.2.29, 2010.2.18, 2025.12.30>
When a real estate dealer intends to pay the provisional tax amount on gains from the sale of land, etc., such dealer shall attach a calculation statement for provisional reporting and payment of gains from the sale of land, etc. as prescribed by the Ordinance of the Ministry of Finance and Economy to the provisional report form for gains from the sale of land, etc. as referred to in paragraph ① and pay it to the tax office having jurisdiction over the place of tax payment, the Bank of Korea (including its branches; hereinafter the same shall apply), or a post office. <Amended by Act No. 5580, Apr. 1, 1998; Act No. 7070, Dec. 30, 2003; Act No. 8865, Feb. 29, 2008; Act No. 10143, Feb. 18, 2010; Act No. XXXX, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.