소득세법 시행령
Article 178-4 (Necessary Expenses for Gains from Transfer of Overseas Assets)
제178조의4 국외자산 양도소득의 필요경비
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제118조의4제1항제1호 본문의 규정에 의하여 취득에 소요된 실지거래가액을 산정하는 경우에는 제163조제1항 및 제2항의 규정을 준용한다.
When calculating the actual transaction value incurred for acquisition pursuant to Article 118-4(1) Item 1 of the Act, Articles 163(1) and (2) shall be applied mutatis mutandis.
삭제 <2003.12.30>
Deleted <2003.12.30>
법 제118조의4제1항제2호에서 "대통령령으로 정하는 자본적 지출액"이란 제163조제3항 각 호의 어느 하나에 해당하는 것을 말한다. <개정 2010.2.18, 2013.2.15>
In Article 118-4(1) Item 2 of the Act, "capital expenditures prescribed by Presidential Decree" refers to any of the following: 1. Expenditures for construction or expansion of assets; 2. Expenditures for improvement of assets to a level equivalent to new assets.
법 제118조의4제1항제3호에서 "대통령령으로 정하는 양도비"란 제163조제5항 각 호의 어느 하나에 해당하는 것을 말한다. <개정 2010.2.18, 2013.2.15>
In Article 118-4(1) Item 3 of the Act, "expenses for transfer prescribed by Presidential Decree" refers to any of the following: 1. Expenses incurred for the preparation of documents related to the transfer of assets (e.g., contracts, certificates); 2. Fees for brokerage, agency, or appraisal related to the transfer of assets; 3. Taxes and public charges related to the transfer of assets (excluding income tax and local income tax); 4. Expenses incurred for advertising or sales promotion related to the transfer of assets.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.