Article 183-3 (Submission of Data on Off-Market Trading of Securities by Non-Residents)

제183조의3 비거주자의 장외 유가증권거래에 관한 자료제출

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

Original (Korean)

제183조의3(비거주자의 장외 유가증권거래에 관한 자료제출) 법 제126조제6항제1호에 해당하는 유가증권의 양도가 증권시장을 통하지 아니하고 이루어진 경우에는 해당 유가증권의 양도로 인하여 발생하는 소득의 지급자가 재정경제부령으로 정하는 국외특수관계인 간 주식양도가액검토서를 법 제156조제1항에 따른 원천징수세액 납부기한까지 제출하여야 한다. <개정 2008.2.29, 2009.2.4, 2012.2.2, 2013.2.15, 2025.12.30>

Translation

Where the transfer of securities falling under Article 126 (6) 1. of the Act is conducted without going through the securities market, the payer of the income arising from such transfer of securities shall submit an examination document on the share transfer price between overseas related parties, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, by the deadline for payment of the withholding tax prescribed in Article 156 (1) of the Act. <Amended by Presidential Decree No. 20780, Feb. 29, 2008; Presidential Decree No. 21293, Feb. 4, 2009; Presidential Decree No. 23560, Feb. 2, 2012; Presidential Decree No. 24350, Feb. 15, 2013; Presidential Decree No. 26792, Dec. 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

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