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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 15 (Scope of Remuneration Received by Military Personnel and Civilian Employees Stationed Abroad, etc.)

제15조 외국에 주둔 중인 군인ㆍ군무원이 받는 급여의 범위 등

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제15조(외국에 주둔 중인 군인ㆍ군무원이 받는 급여의 범위 등) 법 제12조제3호파목에 따른 군인ㆍ군무원이 받는 급여에는 미리 받은 급여(업무수행기간 후의 기간에 해당하는 급여를 포함한다)를 포함하는 것으로 한다. 다만, 외국에 주둔 중인 군인ㆍ군무원이 징계 등의 사유로 해당 외국에서의 업무수행에 부적합하다고 인정되어 소환된 경우 그 잔여기간에 해당하는 급여는 그러하지 아니하다.

Translation

① The remuneration received by military personnel and civilian employees under Article 12, Subparagraph 3, Item (f) of the Act shall include remuneration received in advance (including remuneration corresponding to the period after the period of duty performance). Provided, however, that remuneration corresponding to the remaining period shall not be included in cases where military personnel and civilian employees stationed abroad are recalled as being unfit for duty performance in the foreign country due to disciplinary action or other reasons.

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 제15조 — Article 15 (Scope of Remuneration Received by Military Personnel and Civilian Employees Stationed Abroad, etc.) · Law4Kor