소득세법 시행령
Article 149-3 (Exemptions for Small Amounts)
제149조의3 소액 부징수의 예외
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제149조의3(소액 부징수의 예외) 법 제86조제1호에서 "대통령령으로 정하는 사업소득"이란 「부가가치세법」 제26조제1항제15호에 따른 인적 용역을 계속적ㆍ반복적으로 공급하고 그 대가로 받은 소득을 말한다.
Translation
① The term "business income prescribed by Presidential Decree" as used in Article 86, Item 1 of the Act means income received as compensation for the continuous and repeated supply of human services pursuant to Article 26, Paragraph 1, Item 15 of the Value-Added Tax Act.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.