Article 134 (Additional Filing)

제134조 추가신고

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

종합소득 과세표준확정신고기한이 지난 후에 「법인세법」에 따라 법인이 법인세 과세표준을 신고하거나 세무서장이 법인세 과세표준을 결정 또는 경정하여 익금에 산입한 금액이 배당ㆍ상여 또는 기타소득으로 처분됨으로써 소득금액에 변동이 발생함에 따라 종합소득 과세표준확정신고 의무가 없었던 자, 세법에 따라 과세표준확정신고를 하지 아니하여도 되는 자 및 과세표준확정신고를 한 자가 소득세를 추가 납부하여야 하는 경우 해당 법인(제192조제1항 단서에 따라 거주자가 통지를 받은 경우에는 그 거주자를 말한다)이 같은 항에 따른 소득금액변동통지서를 받은 날(「법인세법」에 따라 법인이 신고함으로써 소득금액이 변동된 경우에는 그 법인의 법인세 신고기일을 말한다)이 속하는 달의 다음다음 달 말일까지 추가신고한 때에는 법 제70조 또는 제74조의 기한까지 신고한 것으로 본다. <개정 2010.2.18, 2021.2.17, 2023.2.28>

Where a person who was not obligated to file a final confirmed return of comprehensive income tax, a person who was not required to file a final confirmed return of tax according to tax law, or a person who filed a final confirmed return of tax, is required to pay additional income tax due to a change in taxable income resulting from the amount added to taxable income when a corporation files a corporate tax return according to the Corporate Tax Act, or when the head of a tax office determines or revises the corporate tax taxable income, and this amount is disposed of as dividends, bonuses, or other income, if the relevant corporation (or the resident who received the notification according to the proviso of Article 192 (1), if the resident received the notification) files an additional return by the end of the second month following the month in which they received the notice of change in taxable income according to Article 192 (1) (if the change in taxable income occurred due to the corporation's filing according to the Corporate Tax Act, by the corporate tax filing deadline of that corporation), it shall be deemed to have been filed by the deadline stipulated in Article 70 or Article 74 of this Act. <Amended by Act No. 12368, Feb. 18, 2010, Act No. 17960, Feb. 17, 2021, Act No. 18713, Feb. 28, 2023>

②

종합소득 과세표준확정신고를 한 자가 그 신고기한내에 신고한 사항중 정부의 허가ㆍ인가ㆍ승인등에 의하여 물품가격이 인상됨으로써 신고기한이 지난 뒤에 당해소득의 총수입금액이 변동되어 추가로 신고한 경우에는 법 제70조 또는 법 제74조의 규정에 의하여 신고한 것으로 본다.

If a person who has filed a final confirmed return of comprehensive income tax makes an additional filing after the filing deadline due to a change in the total revenue of that income caused by an increase in the price of goods pursuant to the government's permission, approval, or authorization, it shall be deemed to have been filed in accordance with the provisions of Article 70 or Article 74 of this Act.

③

법 제164조제10항에 따라 국세청장이 제공한 기타소득지급명세서에 따라 종합소득 과세표준확정신고를 한 자가 그 제공받은 내용에 오류 등이 있어 소득세를 추가신고(제215조제7항 후단에 따른 통지를 받고 그 받은 날이 속하는 달의 다음다음 달 말일까지 추가신고하는 경우를 포함한다)한 때에는 법 제70조 또는 제74조에 따른 기한까지 신고한 것으로 본다. <개정 2010.2.18, 2021.2.17, 2023.2.28>

If a person who has filed a final confirmed return of comprehensive income tax based on the statement of payment of other income provided by the Commissioner of the National Tax Service under Article 164 (10) makes an additional filing of income tax due to errors or omissions in the provided information (including cases where an additional filing is made by the end of the second month following the month in which the notification under the latter part of Article 215 (7) was received, by the end of the second month following the month in which the notification was received), it shall be deemed to have been filed by the deadline stipulated in Article 70 or Article 74 of this Act. <Amended by Act No. 12368, Feb. 18, 2010, Act No. 17960, Feb. 17, 2021, Act No. 18713, Feb. 28, 2023>

④

종합소득 과세표준 확정신고를 한 자가 그 신고기한이 지난 후에 법원의 판결ㆍ화해 등에 의하여 부당해고기간의 급여를 일시에 지급받음으로써 소득금액에 변동이 발생함에 따라 소득세를 추가로 납부하여야 하는 경우로서 법원의 판결 등에 따른 근로소득원천징수영수증을 교부받은 날이 속하는 달의 다음다음 달 말일까지 추가신고한 때에는 법 제70조 또는 제74조의 기한까지 신고한 것으로 본다. <신설 2012.2.2, 2021.2.17>

If a person who has filed a final confirmed return of comprehensive income tax is required to pay additional income tax due to a change in taxable income resulting from receiving a lump-sum payment for wages during a period of wrongful dismissal by a court ruling or settlement after the filing deadline, and makes an additional filing by the end of the second month following the month in which they received a withholding tax receipt for earned income based on the court ruling, etc., it shall be deemed to have been filed by the deadline stipulated in Article 70 or Article 74 of this Act. <Newly Added by Act No. 11662, Feb. 2, 2012, Act No. 17960, Feb. 17, 2021>

⑤

제1항부터 제4항까지의 규정에 따라 추가신고를 할 때 세액감면을 신청한 경우에는 법 제75조제1항에 따라 세액감면을 신청한 것으로 본다. <개정 2010.2.18, 2012.2.2, 2021.2.17>

If a tax reduction or exemption is applied for when making an additional filing under paragraphs ① through ④, it shall be deemed to have been applied for under Article 75 (1) of this Act. <Amended by Act No. 12368, Feb. 18, 2010, Act No. 11662, Feb. 2, 2012, Act No. 17960, Feb. 17, 2021>

⑥

제1항부터 제4항까지의 규정에 따라 추가신고를 한 자로서 납부해야 할 세액이 있는 자는 제1항부터 제4항까지의 규정에 따른 추가신고기한까지 그 세액을 납부해야 한다. <신설 2021.2.17>

A person who has made an additional filing under paragraphs ① through ④ and has tax payable must pay such tax by the additional filing deadline stipulated in paragraphs ① through ④. <Newly Added by Act No. 17960, Feb. 17, 2021>

⑦

제6항에 따라 제1항부터 제4항까지의 규정에 따른 추가신고기한까지 세액을 납부한 경우에는 법 제76조에 따라 과세표준확정신고기한까지 납부한 것으로 본다. <신설 2021.2.17>

If tax is paid by the additional filing deadline stipulated in paragraphs ① through ④, it shall be deemed to have been paid by the deadline for the final confirmed return of taxable income under Article 76 of this Act. <Newly Added by Act No. 17960, Feb. 17, 2021>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.