Article 150 (Special Rules for Joint Business Sites)

제150조 공동사업장에 대한 특례

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

법 제87조제4항에서 "대표공동사업자"란 출자공동사업자 외의 자로서 다음 각 호의 자를 말한다. <신설 2007.2.28>

1. 공동사업자들 중에서 선임된 자
2. 선임되어 있지 아니한 경우에는 손익분배비율이 가장 큰 자. 다만, 그 손익분배비율이 같은 경우에는 사업장 소재지 관할세무서장이 결정하는 자로 한다.

For the purposes of Article 87 (4) of the Act, "representative joint business operator" means a person other than a contributing joint business operator who falls under any of the following subparagraphs. <Amended by 2007.2.28> 1. A person appointed from among the joint business operators. 2. If no person is appointed, the person with the largest share of profit and loss distribution. Provided, that if there are multiple persons with the same largest share of profit and loss distribution, the person shall be determined by the head of the tax office having jurisdiction over the location of the business site.

②

법 제87조의 규정에 의한 공동사업에서 발생하는 소득금액의 결정 또는 경정은 제87조제4항에 따른 대표공동사업자(이하 이 조에서 "대표공동사업자"라 한다)의 주소지 관할세무서장이 한다. 다만, 국세청장이 특히 중요하다고 인정하는 것에 대하여는 사업장 관할세무서장 또는 주소지관할지방국세청장이 한다. <개정 2007.2.28>

The determination or correction of the income amount generated from a joint business pursuant to Article 87 of the Act shall be made by the head of the tax office having jurisdiction over the address of the representative joint business operator (hereinafter referred to as "representative joint business operator" in this Article) as designated under Article 87 (4) of the Act. Provided, that in cases recognized as particularly important by the Commissioner of the National Tax Service, the head of the tax office having jurisdiction over the business site or the head of the regional tax office having jurisdiction over the address may make such determination or correction. <Amended by 2007.2.28>

③

법 제87조제4항에 따른 공동사업장의 사업자등록은 대표공동사업자가 재정경제부령이 정하는 공동사업장등이동신고서에 따라 해당 사업장관할세무서장에게 하여야 한다. 이 경우 법 제168조제1항 및 제2항에 따른 사업자등록을 할 때 공동사업자 명세를 신고한 경우에는 공동사업장등이동신고서를 제출한 것으로 본다. <개정 1998.4.1, 2007.2.28, 2008.2.29, 2018.2.13, 2025.12.30>

The business registration for a joint business site under Article 87 (4) of the Act shall be made by the representative joint business operator to the head of the tax office having jurisdiction over the business site by submitting the notification form for changes to joint business sites, etc., as prescribed by the Ordinance of the Ministry of Economy and Finance. In this case, if the details of the joint business operators are reported at the time of business registration under Article 168 (1) and (2) of the Act, it shall be deemed that the notification form for changes to joint business sites, etc., has been submitted. <Amended by 1998.4.1, 2007.2.28, 2008.2.29, 2018.2.13, 2025.12.30>

④

대표공동사업자는 법 제87조제4항에 따른 신고내용에 변동이 발생한 경우 그 사유가 발생한 날이 속하는 과세기간의 종료일부터 15일 이내에 재정경제부령으로 정하는 공동사업장등이동신고서에 의하여 해당 사업장 관할세무서장에게 그 변동내용을 신고하여야 한다. 이 경우 법 제168조제3항에 따라 사업자등록 정정신고를 할 때 변동내용을 신고한 경우에는 공동사업장등이동신고서를 제출한 것으로 본다. <신설 2007.2.28, 2008.2.29, 2018.2.13, 2025.12.30>

If there is a change in the reported details under Article 87 (4) of the Act, the representative joint business operator shall report such changes to the head of the tax office having jurisdiction over the business site by submitting the notification form for changes to joint business sites, etc., as prescribed by the Ordinance of the Ministry of Economy and Finance, within 15 days from the end of the taxable period to which the date of the change belongs. In this case, if the changes are reported at the time of filing a correction report for business registration under Article 168 (3) of the Act, it shall be deemed that the notification form for changes to joint business sites, etc., has been submitted. <Amended by 2007.2.28, 2008.2.29, 2018.2.13, 2025.12.30>

⑤

제64조 및 제94조의 규정의 적용에 있어서 공동사업장에 대한 납세지관할세무서장은 대표공동사업자의 주소지 관할세무서장으로 한다. <개정 2007.2.28>

For the application of the provisions of Articles 64 and 94, the head of the tax office having jurisdiction over the place of tax payment for a joint business site shall be the head of the tax office having jurisdiction over the address of the representative joint business operator. <Amended by 2007.2.28>

⑥

공동사업자가 과세표준확정신고를 하는 때에는 과세표준확정신고서와 함께 당해공동사업장에서 발생한 소득과 그 외의 소득을 구분한 계산서를 제출하여야 한다. 이 경우 대표공동사업자는 당해 공동사업장에서 발생한 소득금액과 가산세액 및 원천징수된 세액의 각 공동사업자별 분배명세서를 제출하여야 한다. <개정 2007.2.28>

When a joint business operator files a final tax return for the tax base, a statement differentiating income generated from that joint business from other income shall be submitted along with the final tax return for the tax base. In this case, the representative joint business operator shall submit a detailed statement of the distribution for each joint business operator of the income amount generated from that joint business, the amount of surtax, and the tax withheld at source. <Amended by 2007.2.28>

⑦

공동사업장의 소득금액을 계산할 때 법 제41조제1항을 적용하는 경우에는 공동사업자를 거주자로 본다. <신설 2017.2.3>

When applying Article 41 (1) of the Act in calculating the income amount of a joint business site, the joint business operators shall be deemed as residents. <Amended by 2017.2.3>

⑧

제1항부터 제7항까지에서 규정한 사항 외에 공동사업장에 관하여 필요한 사항은 재정경제부령으로 정한다. <개정 1998.4.1, 2007.2.28, 2008.2.29, 2017.2.3, 2025.12.30>

Matters necessary regarding joint business sites, other than those prescribed in paragraphs ① through ⑦, shall be determined by the Ordinance of the Ministry of Economy and Finance. <Amended by 1998.4.1, 2007.2.28, 2008.2.29, 2017.2.3, 2025.12.30>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.