소득세법 시행령
Article 179-2 (Approval Requirements for Qualified Foreign Financial Institutions, etc.)
제179조의2 적격외국금융회사등의 승인 요건 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제119조의3제2항 전단에 따른 적격외국금융회사등(이하 "적격외국금융회사등"이라 한다)으로 국세청장의 승인을 받으려는 외국금융회사 등은 우리나라와 조세조약이 체결된 국가에 본점 또는 주사무소가 있는 외국법인으로서 「자본시장과 금융투자업에 관한 법률」 제294조에 따른 한국예탁결제원과 유사한 업무를 수행한다고 금융감독원장이 인정하는 법인이어야 한다. <개정 2024.12.31>
A foreign financial institution, etc. intending to receive approval as a qualified foreign financial institution, etc. (hereinafter referred to as "qualified foreign financial institution, etc.") under the first part of Article 119-3(2) of the Act shall be a foreign corporation having its head office or principal place of business in a country with which a tax treaty has been concluded with the Republic of Korea, and a corporation recognized by the Governor of the Financial Supervisory Service as performing duties similar to those of the Korea Securities Depository under Article 294 of the 「Capital Markets and Financial Investment Business Act」. <Amended by 2024.12.31>
적격외국금융회사등으로 승인을 받으려는 외국금융회사 등은 「자본시장과 금융투자업에 관한 법률」 제294조에 따른 한국예탁결제원을 거쳐 국세청장에게 재정경제부령으로 정하는 적격외국금융회사등 승인 신청서를 제출해야 한다. <개정 2025.12.30>
A foreign financial institution, etc. intending to receive approval as a qualified foreign financial institution, etc. shall submit an application for approval as a qualified foreign financial institution, etc. as prescribed by the Ministry of Economy and Finance Ordinance to the Commissioner of the National Tax Service through the Korea Securities Depository under Article 294 of the 「Capital Markets and Financial Investment Business Act」. <Amended by 2025.12.30>
제2항에 따라 신청서를 제출받은 국세청장은 신청인이 제1항에 해당하는 법인인 경우 적격외국금융회사등으로 승인해야 한다. 이 경우 국세청장은 신청인이 제1항에 해당하는 법인인지에 관하여 「자본시장과 금융투자업에 관한 법률」 제294조에 따른 한국예탁결제원에 자문할 수 있다. <개정 2024.12.31>
If the Commissioner of the National Tax Service, upon receiving an application under paragraph ②, determines that the applicant is a corporation falling under paragraph ①, the Commissioner shall approve it as a qualified foreign financial institution, etc. In this case, the Commissioner of the National Tax Service may consult with the Korea Securities Depository under Article 294 of the 「Capital Markets and Financial Investment Business Act」 regarding whether the applicant is a corporation falling under paragraph ①. <Amended by 2024.12.31>
국세청장은 적격외국금융회사등이 다음 각 호의 어느 하나에 해당하는 경우에는 적격외국금융회사등의 승인을 취소할 수 있다. <개정 2024.12.31>
1. 신청 서류를 허위로 기재하는 등 거짓이나 부정한 방법으로 승인을 받은 경우
2. 체납세액이 있고 그 징수가 현저히 곤란하다고 인정되는 경우
3. 제179조의3제1항 각 호의 의무를 이행하지 않는 등 적격외국금융회사등의 업무를 수행하도록 하는 것이 적절하지 않다고 인정되는 경우
4. 적격외국금융회사등이 국세청장에게 적격외국금융회사등 승인의 취소를 요청하는 경우
If a qualified foreign financial institution, etc. falls under any of the following subparagraphs, the Commissioner of the National Tax Service may revoke its approval as a qualified foreign financial institution, etc. <Amended by 2024.12.31> 1. Where approval was obtained through false or fraudulent means, such as falsely stating information in the application documents. 2. Where there are unpaid taxes and it is recognized that their collection is significantly difficult. 3. Where it is recognized as inappropriate to allow the qualified foreign financial institution, etc. to perform its duties, such as failure to fulfill the obligations under each subparagraph of Article 179-3(1). 4. Where the qualified foreign financial institution, etc. requests the revocation of its approval as a qualified foreign financial institution, etc. to the Commissioner of the National Tax Service.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.