소득세법 시행령
Article 178-12 (Payment Deferral)
제178조의12 납부유예
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제118조의16제1항에서 "납세담보를 제공하거나 납세관리인을 두는 등 대통령령으로 정하는 요건을 충족하는 경우"란 다음 각 호의 요건을 모두 갖춘 경우를 말한다.
1. 「국세징수법」 제18조에 따른 납세담보를 제공할 것
2. 법 제118조의15제1항에 따라 납세관리인을 납세지 관할 세무서장에게 신고할 것
The phrase "cases where requirements prescribed by Presidential Decree, such as providing security for tax payment or appointing a tax agent, are met" in Article 118-16(1) of this Act refers to cases where all of the following requirements are met. 1. Provision of security for tax payment under Article 18 of the 「Enforcement Decree of the National Tax Collection Act」 2. Reporting of a tax agent to the head of the tax office having jurisdiction over the place of tax payment under Article 118-15(1) of this Act.
법 제118조의16제2항에서 "국외전출자의 국외유학 등 대통령령으로 정하는 사유"란 국외전출자의 「국외유학에 관한 규정」 제2조제1호에 따른 유학을 말한다.
The phrase "reasons prescribed by Presidential Decree, such as overseas study by an individual transferring assets abroad" in Article 118-16(2) of this Act refers to study abroad as defined in Article 2(1) of the 「Regulations on Overseas Study」 by an individual transferring assets abroad.
법 제118조의16제4항에 따른 이자상당액은 다음의 계산식에 따라 산출된 금액으로 한다.<img src="http://www.law.go.kr/flDownload.do?flSeq=147278021" alt="img147278021" >┌───────────────────────────────┐│이자상당액 = 법 제118조의15제3항에 따른 금액 × 신고기한의 다 ││음 날부터 납부일까지의 일수 × 납부유예 신청일 현재 「국세기 ││본법 시행령」 제43조의3제2항 본문에 따른 이자율 │└───────────────────────────────┘</img>
The interest equivalent amount under Article 118-16(4) of this Act shall be the amount calculated according to the following formula.<img src="http://www.law.go.kr/flDownload.do?flSeq=147278021" alt="img147278021" >┌───────────────────────────────┐│Interest equivalent amount = Amount under Article 118-15(3) of this Act × Number of days from the day following the filing deadline to the payment date × Interest rate under the main sentence of Article 43-3(2) of the 「Enforcement Decree of the National Tax Basic Act」 as of the date of the payment deferral application│└───────────────────────────────┘</img>
법 제118조의16제1항에 따라 납부유예를 받으려는 자는 제178조의11제2항에 따른 양도소득과세표준신고서 및 납부계산서를 제출할 때 재정경제부령으로 정하는 납부유예신청서를 납세지 관할 세무서장에게 제출해야 한다. <개정 2025.12.30>
A person who intends to receive payment deferral under Article 118-16(1) of this Act shall submit a payment deferral application form prescribed by the Minister of Economy and Finance to the head of the tax office having jurisdiction over the place of tax payment when submitting the report on capital gains tax base and the tax calculation statement under Article 178-11(2) of this Act. <Amended on December 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.