소득세법 시행령
Article 130 (Final Reporting of Comprehensive Income Tax Base)
제130조 종합소득 과세표준확정신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제70조제1항에 따른 종합소득 과세표준확정신고는 재정경제부령으로 정하는 종합소득 과세표준확정신고 및 납부계산서에 따른다. <개정 2010.2.18, 2025.12.30>
The final reporting of comprehensive income tax base pursuant to Article 70 (1) of the Act shall be made in accordance with the Comprehensive Income Tax Base Final Report and Payment Calculation Statement prescribed by the Decree of the Minister of Strategy and Finance. <Amended by 2010.2.18, 2025.12.30>
법 제70조제4항제1호에서 "대통령령으로 정하는 것"이란 다음 각 호의 어느 하나에 해당하는 것을 말한다. <개정 1995.12.30, 1996.12.31, 2007.2.28, 2010.2.18, 2010.12.30>
1. 삭제<2006.6.12>
1의2. 제106조제10항의 서류
2. 제107조제2항에 따른 장애인증명서
2의2. 제108조의3제2항의 서류
3. 제113조제1항의 서류
4. 제114조제2항의 일시퇴거자 동거가족상황표
5. 「조세특례제한법 시행령」 제80조제4항 및 제80조의2제6항의 서류
"Matters prescribed by Presidential Decree" in Article 70 (4) 1 of the Act refer to any of the following: 1. Deleted<2006.6.12> 1. The documents referred to in Article 106 (10) 2. The certificate of disability pursuant to Article 107 (2) 2. The documents referred to in Article 108-3 (2) 3. The documents referred to in Article 113 (1) 4. The household status statement of a family member temporarily residing separately pursuant to Article 114 (2) 5. The documents referred to in Article 80 (4) and Article 80-2 (6) of the Enforcement Decree of the 「Act on the Restriction of Special Taxation」
법 제70조제4항제2호에서 "대통령령으로 정하는 것"이란 소득금액계산명세서 등 재정경제부령으로 정하는 서류를 말한다. <개정 2010.2.18, 2025.12.30>
"Matters prescribed by Presidential Decree" in Article 70 (4) 2 of the Act refer to documents prescribed by the Decree of the Minister of Strategy and Finance, such as a statement of computation of income amount. <Amended by 2010.2.18, 2025.12.30>
「국세기본법」 제5조의2의 규정에 의하여 전자신고를 하는 경우에는 재정경제부령이 정하는 표준재무상태표ㆍ표준손익계산서ㆍ표준원가명세서ㆍ표준합계잔액시산표 및 조정계산서를 제출하는 것으로 법 제70조제4항제3호에 따른 재무상태표ㆍ손익계산서와 그 부속서류ㆍ합계잔액시산표 및 조정계산서의 제출을 갈음할 수 있다. <신설 2005.2.19, 2008.2.29, 2013.2.15, 2025.12.30>
In the case of electronic filing pursuant to Article 5-2 of the 「Framework Act on National Taxes」, the submission of standard balance sheets, standard income statements, standard cost statements, standard trial balance sheets, and adjustment calculations prescribed by the Decree of the Minister of Strategy and Finance may be substituted for the submission of the balance sheets, income statements and their attached documents, trial balance sheets, and adjustment calculations referred to in Article 70 (4) 3 of the Act. <Newly Established by 2005.2.19, 2008.2.29, 2013.2.15, 2025.12.30>
법 제70조에 따라 종합소득 과세표준 확정신고서를 제출받은 납세지 관할세무서장은 「전자정부법」 제36조제1항에 따른 행정정보의 공동이용을 통하여 그 과세기간 종료일 현재 신고인의 주민등록표 등본을 확인하여야 한다. 다만, 신고인이 확인에 동의하지 아니하거나 그의 주민등록표 등본으로 부양가족의 유무를 판단할 수 없는 경우에는 그의 주민등록표 등본 또는 가족관계등록부 증명서를 첨부하도록 하여야 한다. <개정 2008.12.31, 2010.2.18, 2010.5.4>
Upon receiving the final report of comprehensive income tax base pursuant to Article 70, the head of the district tax office having jurisdiction over the taxpayer's place of taxation shall verify the applicant's resident registration copy as of the last day of the taxable period through the joint use of administrative information pursuant to Article 36 (1) of the 「Electronic Government Act」. However, if the applicant does not consent to the verification or if the existence of dependents cannot be determined from their resident registration copy, their resident registration copy or a certificate of family relationship registration shall be attached.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.