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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 141 (Reporting and Verification of Business Premises Status)

제141조 사업장 현황신고 및 조사확인

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

법 제78조의 규정에 의한 사업장현황신고는 재정경제부령이 정하는 사업장현황신고서에 의하며, 국세청장이 업종의 특성 및 세원관리를 위하여 필요하다고 인정하는 사업장의 경우에는 동신고서에 수입금액명세서 및 관련자료를 첨부하여야 한다. <개정 1995.12.30, 1998.4.1, 1998.12.31, 2008.2.29, 2025.12.30>

The report on the status of business premises pursuant to Article 78 of the Act shall be made using the report form for the status of business premises prescribed by the Ordinance of the Ministry of Economy and Finance, and for business premises which the Commissioner of the National Tax Service deems necessary due to the characteristics of the business type and for tax source management, a statement of income and related documents shall be attached to the said report form. <Amended by Presidential Decree No. 14867, Dec. 30, 1995; No. 15776, Apr. 1, 1998; No. 16044, Dec. 31, 1998; No. 20600, Feb. 29, 2008; No. 32265, Dec. 30, 2025>

②

법 제78조제2항제4호에서 "대통령령으로 정하는 사항"이란 다음 각 호의 사항을 말한다. <신설 2007.2.28, 2008.2.29, 2010.2.18, 2019.2.12, 2025.12.30>

  1. 1. 수입금액의 결제수단별 내역

  2. 2. 계산서ㆍ세금계산서ㆍ신용카드매출전표 및 현금영수증 수취내역

  3. 3. 그 밖에 사업장의 현황과 관련된 사항으로서 재정경제부령으로 정하는 사항

The "matters prescribed by Presidential Decree" in Article 78 (2) 4 of the Act refer to the following matters. <Newly established by Presidential Decree No. 19349, Feb. 28, 2007; No. 20600, Feb. 29, 2008; No. 21255, Feb. 18, 2010; No. 28656, Feb. 12, 2019; No. 32265, Dec. 30, 2025> 1. Details of income by means of settlement 2. Details of receipts of bills, tax invoices, credit card sales slips, and cash receipts 3. Other matters related to the status of business premises prescribed by the Ordinance of the Ministry of Economy and Finance

③

2이상의 사업장이 있는 사업자는 각 사업장별로 사업장현황신고를 하여야 한다. <개정 1998.12.31, 2007.2.28>

A business operator with two or more business premises shall file a report on the status of business premises for each business premises. <Amended by Presidential Decree No. 16044, Dec. 31, 1998; No. 19349, Feb. 28, 2007>

④

법 제78조제3항에서 "납세조합에 가입하여 수입금액을 신고하는 자 등 대통령령으로 정하는 사업자"란 다음 각 호의 어느 하나에 해당하는 자를 말한다. <신설 2019.2.12, 2025.12.30>

  1. 1. 납세조합에 가입해 수입금액을 신고한 자

  2. 2. 독립된 자격으로 보험가입자의 모집 및 이에 부수되는 용역을 제공하고 그 실적에 따라 모집수당 등을 받는 자

  3. 3. 독립된 자격으로 일반 소비자를 대상으로 사업장을 개설하지 않고 음료품을 배달하는 계약배달 판매 용역을 제공하고 판매실적에 따라 판매수당 등을 받는 자

  4. 4. 그 밖에 제1호부터 제3호까지의 규정에 해당하는 자와 유사한 자로서 재정경제부령으로 정하는 자

The "business operators who have joined a taxpayers' association and report their income, etc., as prescribed by Presidential Decree" in Article 78 (3) of the Act refer to those falling under any of the following subparagraphs. <Newly established by Presidential Decree No. 28656, Feb. 12, 2019; No. 32265, Dec. 30, 2025> 1. Those who have joined a taxpayers' association and reported their income 2. Those who, in their independent capacity, recruit insurance policyholders and provide services incidental thereto, and receive recruitment commissions, etc., based on their performance 3. Those who, in their independent capacity, provide contract delivery sales services for delivering beverages to general consumers without establishing a business premises, and receive sales commissions, etc., based on their sales performance 4. Others who are similar to those falling under subparagraphs 1 through 3 and are prescribed by the Ordinance of the Ministry of Economy and Finance

⑤

사업장 관할세무서장 또는 지방국세청장은 다음 각 호의 어느 하나에 해당하는 사유가 있는 때에는 사업장 현황을 조사ㆍ확인할 수 있다. <개정 1997.12.31, 1998.12.31, 2007.2.28, 2019.2.12>

  1. 1. 법 제78조의 규정에 의한 사업장 현황신고를 하지 아니한 경우

  2. 2. 사업장현황신고서 내용 중 수입금액 등 기본사항의 중요부분이 미비하거나 허위라고 인정되는 경우

  3. 3. 매출ㆍ매입에 관한 계산서 수수내역이 사실과 현저하게 다르다고 인정되는 경우

  4. 4. 사업자가 그 사업을 휴업 또는 폐업한 경우

The head of the tax office in charge of the business premises or the head of the regional tax office may investigate and verify the status of business premises in cases falling under any of the following subparagraphs. <Amended by Presidential Decree No. 15214, Dec. 31, 1997; No. 16044, Dec. 31, 1998; No. 19349, Feb. 28, 2007; No. 28656, Feb. 12, 2019> 1. Cases where the report on the status of business premises under Article 78 of the Act has not been filed 2. Cases where it is deemed that a significant part of the basic information, such as income, in the report on the status of business premises is incomplete or false 3. Cases where it is deemed that the details of bills exchanged for sales and purchases are significantly different from the facts 4. Cases where the business operator has suspended or closed their business

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제141조 — Article 141 (Reporting and Verification of Business Premises Status) · Law4Kor