소득세법 시행령
Article 132 (Receipt Issuance Statement, etc.)
제132조 영수증수취명세서 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
삭제 <1998.12.31>
Deleted <1998.12.31>
삭제 <2012.2.2>
Deleted <2012.2.2>
법 제70조제4항제5호에 따른 영수증수취명세서는 거래건당 3만원을 초과하고 법 제160조의2제2항 각 호에 따른 계산서ㆍ세금계산서ㆍ신용카드매출전표 및 현금영수증이 아닌 영수증을 기재한 것으로서 재정경제부령으로 정하는 것으로 한다. <개정 2009.2.4, 2025.12.30>
The receipt issuance statement referred to in Article 70(4)5 of the Act shall be a statement that records receipts other than invoices, tax invoices, credit card sales slips, and cash receipts referred to in the respective subparagraphs of Article 160(2)2 of the Act, where the amount per transaction exceeds 30,000 won, and shall be prescribed by the Presidential Decree. <Amended by 2009.2.4, 2025.12.30>
법 제70조제4항제5호에서 "대통령령으로 정하는 소규모사업자"란 다음 각 호의 어느 하나에 해당하는 사업자를 말한다. <신설 2007.2.28, 2010.2.18>
1. 해당 과세기간에 신규로 사업을 개시한 사업자
2. 직전 과세기간의 사업소득의 수입금액(결정 또는 경정으로 증가된 수입금액을 포함한다)이 4천800만원에 미달하는 사업자
3. 법 제73조제1항제4호를 적용받는 사업자
"Small-scale business operator prescribed by Presidential Decree" in Article 70(4)5 of the Act refers to a business operator falling under any of the following subparagraphs. <Newly Inserted by 2007.2.28, 2010.2.18> 1. A business operator who newly commenced business during the relevant taxation period. 2. A business operator whose income amount from business income during the immediately preceding taxation period (including income amounts increased due to determination or correction) is less than 48 million won. 3. A business operator to whom Article 73(1)4 of the Act applies.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.