Article 175 (Installment Payment of Capital Gains Tax)

제175조 양도소득세의 분납

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

Original (Korean)

Translation

1. 납부할 세액이 2천만원이하인 때에는 1천만원을 초과하는 금액
2. 납부할 세액이 2천만원을 초과하는 때에는 그 세액의 100분의 50이하의 금액

① The amount of tax that can be paid in installments pursuant to the provisions of Article 112 of the Act shall be as follows. 1. Where the amount of tax payable is 20 million won or less, the amount exceeding 10 million won. 2. Where the amount of tax payable exceeds 20 million won, the amount not exceeding 50 percent of the tax amount.

Translation

Machine translation. The Korean text is authoritative.

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