소득세법 시행령
Article 17-3 (Scope of Duty Invention Compensation Income Exempt from Tax)
제17조의3 비과세되는 직무발명보상금의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제12조제3호어목1)ㆍ2) 외의 부분에서 "대통령령으로 정하는 금액"이란 연 700만원 이하의 금액을 말한다. <개정 2019.2.12, 2024.2.29>
In the part other than subparagraph 1) and 2) of Article 12, Clause 3, Subparagraph 'a' of the Act, “the amount prescribed by Presidential Decree” means an amount not exceeding 7 million won per year. <Amended Feb. 12, 2019; Feb. 29, 2024>
법 제12조제3호어목1) 단서에서 "보상금을 지급한 사용자등과 대통령령으로 정하는 특수관계에 있는 자"란 해당 사용자등과 다음 각 호의 구분에 따른 관계에 있는 자를 말한다. <신설 2024.2.29>
1. 사용자등이 개인인 경우: 「국세기본법 시행령」 제1조의2제1항에 따른 친족관계
2. 사용자등이 법인인 경우: 「법인세법 시행령」 제43조제7항에 따른 지배주주등(해당 지배주주등과 「국세기본법 시행령」 제1조의2제1항에 따른 친족관계 또는 같은 조 제3항에 따른 경영지배관계에 있는 자를 포함한다)인 관계
In the proviso to Article 12, Clause 3, Subparagraph 'a', Article 1) of the Act, “a person who has a special relationship prescribed by Presidential Decree with the employer etc. who paid the compensation” means a person who has the relationship with the relevant employer etc. according to the following classifications. <Newly inserted Feb. 29, 2024> 1. If the employer etc. is an individual: A kinship relationship as defined in Article 1-2, Clause 1 of the Enforcement Decree of the National Tax Basic Act. 2. If the employer etc. is a corporation: A relationship where such person is a major shareholder etc. as defined in Article 43, Clause 7 of the Enforcement Decree of the Corporate Tax Act (including persons who have a kinship relationship as defined in Article 1-2, Clause 1 of the Enforcement Decree of the National Tax Basic Act or a business control relationship as defined in the same Article, Clause 3, with such major shareholder etc.).
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.