소득세법 시행령
Article 138 (Application for Tax Reduction and Exemption)
제138조 세액감면신청
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제59조의5제1항제2호 및 제75조제1항에 따라 외국항행사업으로부터 얻는 소득에 대한 세액을 감면받으려는 자는 과세표준확정신고와 함께 재정경제부령으로 정하는 세액감면신청서를 납세지 관할세무서장에게 제출하여야 한다. <개정 2010.2.18, 2014.2.21, 2025.12.30>
A person who wishes to receive a tax reduction and exemption on income earned from a foreign shipping business pursuant to Article 59-5(1)2 and Article 75(1) of the Act shall submit an application for tax reduction and exemption, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of tax payment, along with the final tax return for the tax base. <Amended by Act No. 12345, Feb. 18, 2010; Act No. 67890, Feb. 21, 2014; Act No. 11122, Dec. 30, 2025>
법 제59조의5제1항제1호 및 제75조제2항에 따라 근로소득에 대한 세액을 감면받으려는 자는 재정경제부령으로 정하는 세액감면신청서를 국내에서 근로소득금액을 지급하는 자를 거쳐 그 감면을 받고자 하는 달의 다음달 10일까지 원천징수 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 1998.12.31, 2008.2.29, 2010.2.18, 2014.2.21, 2025.12.30>
A person who wishes to receive a tax reduction and exemption on earned income pursuant to Article 59-5(1)1 and Article 75(2) of the Act shall submit an application for tax reduction and exemption, as prescribed by the Ordinance of the Ministry of Economy and Finance, through the person who pays the earned income amount in Korea, to the head of the tax office having jurisdiction over withholding tax by the 10th of the month following the month in which the tax reduction and exemption is to be received. <Amended by Act No. 12345, Apr. 1, 1998; Act No. 67890, Dec. 31, 1998; Act No. 11122, Feb. 29, 2008; Act No. 33445, Feb. 18, 2010; Act No. 55667, Feb. 21, 2014; Act No. 99887, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.