소득세법 시행령
Article 16 (Scope of Tax-Exempt Remuneration for Overseas Workers)
제16조 국외근로자의 비과세급여의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제12조제3호거목에서 "대통령령으로 정하는 급여"란 다음 각 호의 것을 말한다. <개정 1995.12.30, 1999.12.31, 2000.12.29, 2005.2.19, 2006.2.9, 2009.2.4, 2010.2.18, 2012.2.2, 2012.4.13, 2013.2.15, 2014.2.21, 2017.2.3, 2019.2.12, 2024.2.29, 2025.2.28, 2025.12.30>
1. 국외 또는 「남북교류협력에 관한 법률」에 따른 북한지역(이하 이 조에서 "국외등"이라 한다)에서 근로를 제공(원양어업 선박 또는 국외등을 항행하는 선박이나 항공기에서 근로를 제공하는 것을 포함한다)하고 받는 보수 중 월 100만원[원양어업 선박, 국외등을 항행하는 선박 또는 국외등의 건설현장 등에서 근로(설계 및 감리 업무를 포함한다)를 제공하고 받는 보수의 경우에는 월 500만원] 이내의 금액
2. 공무원(「외무공무원법」 제32조에 따른 재외공관 행정직원과 이와 유사한 업무를 수행하는 사람으로서 재정경제부장관이 정하여 고시하는 사람을 포함한다), 「대한무역투자진흥공사법」에 따른 대한무역투자진흥공사, 「한국관광공사법」에 따른 한국관광공사, 「한국국제협력단법」에 따른 한국국제협력단, 「한국국제보건의료재단법」에 따른 한국국제보건의료재단, 「한국산업인력공단법」에 따른 한국산업인력공단 및 「중소기업진흥에 관한 법률」에 따른 중소벤처기업진흥공단의 종사자가 국외등에서 근무하고 받는 수당 중 해당 근로자가 국내에서 근무할 경우에 지급받을 금액상당액을 초과하여 받는 금액 중 실비변상적 성격의 급여로서 외교부장관이 재정경제부장관과 협의하여 고시하는 금액
The term "remuneration prescribed by Presidential Decree" as used in Article 12, subparagraph 3, item (c) of the Act shall mean the following: 1. Amounts not exceeding 1 million won per month for remuneration received for labor provided (including labor provided on deep-sea fishing vessels or vessels or aircraft navigating overseas or in North Korean territory under the 「Act on Inter-Korean Exchange and Cooperation」 (hereinafter referred to as "overseas areas, etc.") in overseas areas or North Korean territory under the 「Act on Inter-Korean Exchange and Cooperation」 (hereinafter referred to as "overseas areas, etc.")); provided, that in cases of remuneration received for labor provided (including design and supervision work) on deep-sea fishing vessels, vessels or aircraft navigating overseas areas, etc., or construction sites in overseas areas, etc., the amount shall not exceed 5 million won per month. 2. Amounts received by employees (including administrative staff at overseas diplomatic missions under Article 32 of the 「Foreign Service Act」 and persons performing similar duties designated and announced by the Minister of Economy and Finance) of the Korea Trade-Investment Promotion Agency established under the 「Korea Trade-Investment Promotion Agency Act」, the Korea Tourism Organization established under the 「Korea Tourism Organization Act」, the Korea International Cooperation Agency established under the 「Korea International Cooperation Agency Act」, the Korea Foundation for International Health established under the 「Korea Foundation for International Health Act」, the Human Resources Development Service of Korea established under the 「Human Resources Development Service of Korea Act」, and the Small and Medium Business Corporation established under the 「Small and Medium Business Promotion Act」, as allowances received for working in overseas areas, etc., in excess of the amount they would receive if working domestically, which are of a reimbursement nature, as designated and announced by the Minister of Foreign Affairs in consultation with the Minister of Economy and Finance.
제1항의 규정에 의한 급여에는 그 근로의 대가를 국내에서 받는 경우를 포함한다.
Remuneration referred to in paragraph ① shall include cases where the compensation for such labor is received domestically.
제1항제1호의 규정에 의한 원양어업선박 또는 국외등을 항행하는 선박이나 항공기에서 근로를 제공하고 보수를 받는 자의 급여는 원양어업선박에 승선하는 승무원이 원양어업에 종사함으로써 받는 급여와 국외등을 항행하는 선박 또는 항공기의 승무원이 국외등을 항행하는 기간의 근로에 대하여 받는 급여에 한한다. <개정 2000.12.29>
Remuneration received by individuals providing labor and receiving compensation on deep-sea fishing vessels or vessels or aircraft navigating overseas areas, etc., as referred to in subparagraph 1 of paragraph ①, shall be limited to remuneration received by crew members aboard deep-sea fishing vessels for engaging in deep-sea fishing, and remuneration received by crew members of vessels or aircraft navigating overseas areas, etc., for labor during the period of navigation in overseas areas, etc. <Amended on December 29, 2000>
제1항제1호에 따른 원양어업선박, 국외등의 건설현장 등과 제3항에 따른 승무원의 범위는 재정경제부령으로 정한다. <개정 2010.2.18, 2025.12.30>
The scope of deep-sea fishing vessels, construction sites in overseas areas, etc., under subparagraph 1 of paragraph ①, and crew members under paragraph ③, shall be determined by ordinance of the Minister of Economy and Finance. <Amended on February 18, 2010, December 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.