소득세법 시행령
Article 149-2 (Refund by Carryback of Net Operating Loss)
제149조의2 결손금소급공제에 의한 환급
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
삭제 <2020.2.11>
Deleted <2020.2.11>
법 제85조의2제1항 전단에서 "대통령령으로 정하는 바에 따라 계산한 금액"이란 다음 제1호의 금액에서 제2호의 금액을 뺀 것(이하 "결손금소급공제세액"이라 한다)을 말한다. <개정 2010.2.18>
1. 직전 과세기간의 당해 중소기업에 대한 종합소득산출세액
2. 직전 과세기간의 종합소득과세표준에서 법 제45조제3항의 이월결손금으로서 소급공제를 받으려는 금액(직전 과세기간의 종합소득과세표준을 한도로 한다)을 뺀 금액에 직전 과세기간의 세율을 적용하여 계산한 해당 중소기업에 대한 종합소득산출세액
The phrase "amount calculated according to the Presidential Decree" in the first part of Article 85-2(1) of the Act means the amount obtained by subtracting the amount in subparagraph 2 from the amount in subparagraph 1 (hereinafter referred to as "net operating loss carryback tax credit"). <Amended 2010.2.18> 1. The amount of comprehensive income tax calculated for the relevant small and medium-sized enterprise for the immediately preceding taxable period. 2. The comprehensive income tax calculated by applying the tax rate for the immediately preceding taxable period to the amount obtained by subtracting the amount of loss carried forward pursuant to Article 45(3) of the Act for which a carryback deduction is to be received (limited to the comprehensive income tax base for the immediately preceding taxable period) from the comprehensive income tax base for the immediately preceding taxable period.
법 제85조의2제2항의 규정에 의하여 결손금소급공제세액의 환급을 받고자 하는 자는 재정경제부령이 정하는 결손금소급공제세액환급신청서를 납세지 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
A person who intends to receive a refund of the net operating loss carryback tax credit pursuant to Article 85-2(2) of the Act shall submit an application for a net operating loss carryback tax credit refund, as prescribed by the Minister of Strategy and Finance, to the head of the competent tax office. <Amended 1998.4.1, 2008.2.29, 2025.12.30>
납세지 관할 세무서장은 결손금소급공제세액을 환급받은 사업자가 법 제85조의2제5항 각 호의 어느 하나의 사유에 해당하는 경우 다음 계산식에 따라 계산한 금액(이하 "환급취소세액"이라 한다)과 환급취소세액에 대하여 결손금소급공제세액 환급세액의 통지일 다음 날부터 법 제85조의2제5항에 따라 징수하는 소득세액의 고지일까지의 기간에 「국세기본법 시행령」 제27조의4제1항에 따른 율을 곱하여 계산한 이자상당액의 합계액을 법 제85조의2제5항에 따라 소득세로 징수해야 한다. 다만, 법 제45조제3항의 이월결손금 중 그 일부 금액만을 소급공제받은 경우에는 소급공제받지 않은 결손금이 먼저 감소된 것으로 본다. <개정 2010.2.18, 2012.2.2, 2020.2.11, 2026.2.27><img src="http://www.law.go.kr/flDownload.do?flSeq=22010553" alt="img22010553" >┌─────────────────────────────────────┐│ 법 제85조의2제3 × 감소된 결손금액으로서 소급공제 받지 아니한 결손 ││ 항의 금을 초과하는 금액 ││ 규정에 의한 환 ──────────────────────────││ 급세액 소급공제한 결손금액 │└─────────────────────────────────────┘</img>
The head of the competent tax office shall collect income tax according to Article 85-2(5) of the Act, which is the sum of the amount calculated by the following formula (hereinafter referred to as "refund cancellation tax") and the interest equivalent calculated by multiplying the refund cancellation tax by the rate prescribed in Article 27-4(1) of the Enforcement Decree of the Framework Act on National Taxes from the day following the notification date of the net operating loss carryback tax credit refund to the date of notification of the income tax collection according to Article 85-2(5) of the Act, when the business operator who received the refund of the net operating loss carryback tax credit falls under any of the grounds prescribed in the subparagraphs of Article 85-2(5) of the Act. Provided, that if only a portion of the loss carried forward pursuant to Article 45(3) of the Act has been deducted through carryback, the loss not carried back shall be deemed to have decreased first. <Amended 2010.2.18, 2012.2.2, 2020.2.11, 2026.2.27> ┌─────────────────────────────────────┐ │ The refund tax under the provisions of Article 85-2(3) of the Act × Amount exceeding the loss not carried back as a decreased loss amount │ │ │ │ │ │ ─────────────────────────│ │ Amount of loss carried back for carryback deduction │ └─────────────────────────────────────┘
납세지 관할세무서장은 결손금소급공제세액 계산의 기초가 된 직전 과세기간의 종합소득과세표준과 세액이 경정등에 의하여 변경되는 경우에는 즉시 당초 환급세액을 재결정하여 결손금소급공제세액으로 환급한 세액과 재결정한 환급세액의 차액을 환급하거나 징수하여야 하며, 환급한 세액이 재결정한 환급세액을 초과하여 그 차액을 징수하는 때에는 제4항의 규정을 준용하여 계산한 이자상당액을 가산하여 징수하여야 한다.
If the comprehensive income tax base and tax amount for the immediately preceding taxable period, which formed the basis for calculating the net operating loss carryback tax credit, are changed due to reassessment, etc., the head of the competent tax office shall immediately reassess the original refund tax amount and refund or collect the difference between the refunded tax amount and the reassessed refund tax amount. When collecting the difference that exceeds the reassessed refund tax amount after a refund, interest equivalent calculated by applying the provisions of paragraph ④ shall be added and collected.
결손금소급공제에 의한 환급세액의 계산 기타 필요한 사항은 재정경제부령으로 정한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
The calculation of the refund tax amount by carryback of net operating loss and other necessary matters shall be prescribed by the Minister of Strategy and Finance. <Amended 1998.4.1, 2008.2.29, 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.