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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 169 (Provisional Reporting of Capital Gains Tax Base)

제169조 양도소득과세표준 예정신고

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

법 제105조제1항에 따라 예정신고를 하려는 자는 재정경제부령으로 정하는 양도소득과세표준예정신고및납부계산서에 다음 각 호의 구분에 따른 서류를 첨부하여 납세지 관할세무서장에게 제출해야 한다. <개정 2002.12.30, 2005.2.19, 2005.12.31, 2006.6.12, 2007.2.28, 2008.2.29, 2009.2.4, 2009.12.31, 2010.2.18, 2014.2.21, 2016.2.17, 2020.2.11, 2021.2.17, 2022.12.31, 2024.12.31, 2025.12.30>

  1. 1. 법 제94조제1항제1호, 제2호 및 제6호에 따른 자산을 양도하는 경우에는 다음 각 목의 서류

    1. 가. 삭제 <2006.6.12>
    2. 나. 삭제 <2006.6.12>
    3. 다. 환지예정지증명원ㆍ잠정등급확인원 및 관리처분내용을 확인할 수 있는 서류 등
    4. 라. 당해 자산의 매도 및 매입에 관한 계약서 사본
    5. 마. 삭제 <2009.12.31>
    6. 바. 자본적 지출액ㆍ양도비 등의 명세서
    7. 사. 감가상각비명세서

  2. 2. 법 제94조제1항제3호가목ㆍ나목 및 같은 항 제4호에 따른 자산을 양도하는 경우에는 다음 각 목의 서류

    1. 가. 해당 자산의 매도 및 매입에 관한 계약서 사본. 다만, 「자본시장과 금융투자업에 관한 법률 시행령」 제178조제1항에 따라 거래되는 주식을 양도하는 경우에는 「자본시장과 금융투자업에 관한 법률」 제8조제1항에 따른 금융투자업자가 발급하는 매매내역서
    2. 나. 양도비 등의 명세서
    3. 다. 법인(주권상장법인 외의 법인을 포함한다. 이하 이 장에서 같다)의 대주주에 해당하는 경우에는 재정경제부령으로 정하는 주식거래내역서
    4. 라. 제157조제9항에 따라 주권상장법인 또는 주권비상장법인의 대주주로 보는 주주 1인, 주권상장법인기타주주 또는 주권비상장법인기타주주의 경우에는 재정경제부령으로 정하는 대주주신고서

A person who intends to file a provisional report under Article 105 (1) of the Act shall submit to the head of the tax office having jurisdiction over the place of taxation the Provisional Reporting and Payment Calculation Statement for Capital Gains Tax Base, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, with the documents specified in each of the following subparagraphs attached thereto. <Amended by Presidential Decree No. 17447, Dec. 30, 2002; No. 18674, Feb. 19, 2005; No. 19204, Dec. 31, 2005; No. 19530, Jun. 12, 2006; No. 19931, Feb. 28, 2007; No. 20667, Feb. 29, 2008; No. 21271, Feb. 4, 2009; No. 21894, Dec. 31, 2009; No. 22036, Feb. 18, 2010; No. 25179, Feb. 21, 2014; No. 27032, Feb. 17, 2016; No. 30442, Feb. 11, 2020; No. 31519, Feb. 17, 2021; No. 33113, Dec. 31, 2022; No. 34175, Dec. 31, 2024; No. 34509, Dec. 30, 2025> 1. In cases of transferring assets under Article 94 (1) 1, 2, and 6 of the Act, the following documents: a. Deleted. <by Presidential Decree No. 19530, Jun. 12, 2006> b. Deleted. <by Presidential Decree No. 19530, Jun. 12, 2006> c. Proof of provisional designation of land readjustment, provisional grade confirmation, and documents to verify the details of management and disposition, etc. d. Copies of contracts for the sale and purchase of the relevant assets. e. Deleted. <by Presidential Decree No. 21894, Dec. 31, 2009> f. Statement of details of capital expenditures, transfer expenses, etc. g. Statement of depreciation expenses. 2. In cases of transferring assets under Article 94 (1) 3 (a) and (b) and Article 94 (1) 4 of the Act, the following documents: a. Copies of contracts for the sale and purchase of the relevant assets. However, in cases of transferring shares traded under Article 178 (1) of the Enforcement Decree of the Capital Markets and Financial Investment Business Act, a statement of trading history issued by a financial investment business operator under Article 8 (1) of the Capital Markets and Financial Investment Business Act. b. Statement of details of transfer expenses, etc. c. If the transferor is a major shareholder of a corporation (including corporations other than listed corporations; hereinafter the same applies in this Chapter), a statement of share trading history as prescribed by the Presidential Decree of the Ministry of Economy and Finance. d. In the case of a shareholder deemed a major shareholder of a listed corporation or an unlisted corporation under Article 157 (9), or any other shareholder of a listed corporation or unlisted corporation, a report of major shareholder as prescribed by the Presidential Decree of the Ministry of Economy and Finance.

②

제1항에 따라 예정신고를 받은 납세지 관할세무서장은 「전자정부법」 제36조제1항에 따른 행정정보의 공동이용을 통하여 법 제94조제1항제1호 및 제2호에 따른 자산의 양도와 관련된 다음 각 호의 서류를 확인하여야 한다. 다만, 행정정보의 공동이용을 통하여 해당 서류의 확인이 불가능한 경우에는 납세자에게 다음 각 호의 서류의 제출을 요구할 수 있다. <신설 2006.6.12, 2008.12.31, 2010.5.4, 2016.2.17, 2018.2.13>

  1. 1. 토지대장 및 건축물대장 등본

  2. 2. 토지 및 건물 등기사항증명서

The head of the tax office having jurisdiction over the place of taxation who has received a provisional report under paragraph ① shall confirm the following documents related to the transfer of assets under Article 94 (1) 1 and 2 of the Act through the joint use of administrative information under Article 36 (1) of the 「Electronic Government Act」. Provided, That if it is impossible to confirm the relevant documents through the joint use of administrative information, the taxpayer may be requested to submit the documents specified in each of the following subparagraphs. <Newly Added by Presidential Decree No. 19530, Jun. 12, 2006; No. 20667, Dec. 31, 2008; No. 22290, May 4, 2010; No. 27032, Feb. 17, 2016; No. 29588, Feb. 13, 2018> 1. Certified copies of the land register and building register. 2. Certificates of registered matters for land and buildings.

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 제169조 — Article 169 (Provisional Reporting of Capital Gains Tax Base) · Law4Kor