소득세법 시행령
Article 147-4 (Penalty Tax for Dishonest Issuance of Cash Receipts)
제147조의4 현금영수증 발급 불성실 가산세
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제81조의9제2항제1호 계산식에서 "제163조에 따른 계산서 및 「부가가치세법」 제32조에 따른 세금계산서 발급분 등 대통령령으로 정하는 수입금액"이란 다음 각 호의 어느 하나에 해당하는 수입금액을 말한다.
1. 법 제163조에 따른 계산서 발급분
2. 「부가가치세법」 제32조에 따른 세금계산서 발급분
The "amount of revenue prescribed by Presidential Decree, such as those for which a receipt under Article 163 or a tax invoice under Article 32 of the Value-Added Tax Act has been issued" in the calculation formula in Article 81-9(2)1 of this Act shall mean the amount of revenue falling under any of the following subparagraphs. 1. Amounts for which a receipt under Article 163 of this Act has been issued. 2. Amounts for which a tax invoice under Article 32 of the Value-Added Tax Act has been issued.
법 제81조의9제2항제3호에서 "「국민건강보험법」에 따른 보험급여의 대상인 경우 등 대통령령으로 정하는 경우"란 다음 각 호의 어느 하나에 해당하는 경우를 말한다.
1. 「국민건강보험법」에 따른 보험급여
2. 「의료급여법」에 따른 의료급여
3. 「긴급복지지원법」에 따른 의료지원비
4. 「응급의료에 관한 법률」에 따른 대지급금
5. 「자동차손해배상 보장법」에 따른 보험금 및 공제금(같은 법 제2조제6호의 「여객자동차 운수사업법」 및 「화물자동차 운수사업법」에 따른 공제사업자의 공제금으로 한정한다)
The "cases prescribed by Presidential Decree, such as when it is an object of insurance benefit under the National Health Insurance Act" in Article 81-9(2)3 of this Act shall mean cases falling under any of the following subparagraphs. 1. Insurance benefits under the National Health Insurance Act. 2. Medical benefits under the Medical Care Assistance Act. 3. Medical support expenses under the Emergency Welfare Support Act. 4. Advance payments under the Act on the Provision of Emergency Medical Services. 5. Insurance benefits and mutual aid funds under the Automobile Liability Security Act (limited to mutual aid funds from mutual aid operators under the Passenger Transport Service Act and the Freight Transport Service Act as defined in Article 2(6) of the same Act).
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.