소득세법 시행령
Article 147-5 (Special Exception for Application of Additional Tax in Case of Determination, etc.)
제147조의5 경정 등의 경우 가산세 적용특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
사업자가 법 제80조에 따른 결정ㆍ경정 또는 「국세기본법」 제45조에 따른 수정신고로 인하여 수입금액이 증가함에 따라 제208조제5항에 따른 사업자에 해당되지 않게 되는 경우에는 법 제70조제4항 각 호 외의 부분 후단 및 제160조의5제3항을 적용할 때 그 결정ㆍ경정 또는 수정신고하는 날이 속하는 과세기간까지는 간편장부대상자로 본다. 다만, 결정ㆍ경정 또는 수정신고하는 날이 속하는 과세기간 전에 복식부기의무자로 전환된 경우에는 복식부기의무자로 전환된 과세기간의 직전과세기간까지는 간편장부대상자로 본다.
If a business operator becomes ineligible for the category of business operators under Article 208(5) due to an increase in revenue resulting from a determination or redetermination under Article 80 of this Act or a corrected return under Article 45 of the Framework Act on National Taxes, such business operator shall be deemed to be a simplified bookkeeping taxpayer until the end of the taxation period to which the date of determination, redetermination, or corrected return belongs, when applying the latter part of Article 70(4) of this Act and Article 160-5(3). However, if the business operator was converted into a mandatory double-entry bookkeeping taxpayer before the taxation period to which the date of determination, redetermination, or corrected return belongs, they shall be deemed to be a simplified bookkeeping taxpayer until the taxation period immediately preceding the taxation period of conversion into a mandatory double-entry bookkeeping taxpayer.
법 제81조의9제2항제1호는 법 제80조에 따른 결정 또는 경정에 따라 법 제162조의3제1항에 따른 현금영수증가맹점으로 가입해야 할 사업자에 해당하게 되는 경우에도 적용한다.
Article 81-9(2)1 of this Act shall also apply when a business operator becomes eligible to join as a cash receipt merchant under Article 162-3(1) due to a determination or redetermination under Article 80 of this Act.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.