소득세법 시행령
Article 181-2 (Calculation of Income Amount from Sources within the Territory for Transactions between a Domestic Business Site and its Head Office, etc.)
제181조의2 국내사업장과 본점 등의 거래에 대한 국내원천소득금액의 계산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
비거주자의 국내사업장의 각 과세기간의 소득금액을 결정함에 있어서 국내사업장과 국외의 본점 및 다른 지점(이하 이 조에서 "본점등"이라 한다)간 거래(이하 "내부거래"라 한다)에 따른 국내원천소득금액의 계산은 법 및 이 영에서 달리 정하는 것을 제외하고는 제183조의2제1항의 정상가격(이하 이 조에서 "정상가격"이라 한다)에 의하여 계산한 금액으로 한다. <신설 2013.2.15>
When determining the income amount for each taxable period of a domestic business site of a non-resident, the income amount from sources within the territory arising from transactions (hereinafter referred to as "internal transactions") between the domestic business site and its head office or other branches located outside the territory (hereinafter referred to as "head office, etc." in this Article) shall be calculated based on the arm's length price (hereinafter referred to as "arm's length price" in this Article) as prescribed in Article 183-2, Paragraph 1, unless otherwise provided for by this Act and this Decree. <Newly established on 2013.2.15>
제1항을 적용할 때 내부거래에 따른 비용은 정상가격의 범위에서 국내사업장에 귀속되는 소득과 필수적 또는 합리적으로 관련된 비용에 한정하여 필요경비에 산입하고, 자금거래에 따른 이자 등 재정경제부령으로 정하는 비용은 이를 필요경비에 산입하지 않는다. 다만, 자금거래에 따른 이자에 대해 조세조약에 따라 필요경비에 산입할 수 있는 경우에는 그렇지 않다. <개정 2020.2.11, 2025.12.30>
When applying Paragraph ①, expenses arising from internal transactions shall be included in deductible expenses only to the extent that they are essentially or reasonably related to the income attributable to the domestic business site within the scope of the arm's length price. Expenses such as interest arising from financial transactions, as prescribed by the Minister of Economy and Finance, shall not be included in deductible expenses. However, this shall not apply if interest arising from financial transactions can be included in deductible expenses in accordance with a tax treaty. <Amended on 2020.2.11, 2025.12.30>
비거주자의 국내사업장의 각 과세기간의 소득금액을 결정함에 있어서 그 본점등의 경비중 공통경비로서 그 국내사업장의 국내원천소득발생과 합리적으로 관련된 것은 국내사업장에 배분하여 필요경비에 산입한다. <개정 2013.2.15>
When determining the income amount for each taxable period of a domestic business site of a non-resident, common expenses among the expenses of its head office, etc., that are reasonably related to the generation of income from sources within the territory of the domestic business site shall be allocated to the domestic business site and included in deductible expenses. <Amended on 2013.2.15>
제1항 및 제2항에 따라 비거주자가 내부거래에 따른 국내원천소득금액을 계산할 때에는 내부거래 명세서, 경비배분계산서 등 재정경제부령으로 정하는 서류를 법 제5조에 따른 과세기간 종료일이 속하는 달의 말일부터 6개월 이내에 납세지 관할세무서장에게 제출해야 하고, 그 계산에 관한 증명서류를 보관ㆍ비치해야 한다. <신설 2020.2.11, 2022.2.15, 2025.12.30>
When a non-resident calculates the income amount from sources within the territory arising from internal transactions pursuant to Paragraphs ① and ②, they shall submit documents prescribed by the Minister of Economy and Finance, such as a statement of internal transactions and a statement of expense allocation, to the head of the tax office having jurisdiction over the place of tax payment within six months from the last day of the month in which the end of the taxable period, as prescribed by Article 5 of this Act, falls. They shall also keep and maintain supporting documents for the calculation. <Newly established on 2020.2.11, 2022.2.15, 2025.12.30>
제1항부터 제4항까지의 규정을 적용할 때 내부거래에 따른 국내원천소득금액과 자본의 계산 절차 및 방법, 국내사업장에 배분되는 경비의 범위ㆍ배분방식, 업종별 경비배분방법 및 경비배분 시 외화의 원화환산방법, 그 밖에 필요한 사항은 재정경제부령으로 정한다. <개정 2013.2.15, 2020.2.11, 2025.12.30>
When applying Paragraphs ① through ④, the procedures and methods for calculating the income amount from sources within the territory and capital arising from internal transactions, the scope and allocation method of expenses allocated to the domestic business site, the method of expense allocation by industry and the method of converting foreign currency into Korean won when allocating expenses, and other necessary matters shall be prescribed by the Minister of Economy and Finance. <Amended on 2013.2.15, 2020.2.11, 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.