소득세법 시행령
Article 201 (Refund upon Year-end Settlement of Earned Income Tax)
제201조 근로소득세액 연말정산시의 환급
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
근로소득세액에 대한 연말정산을 하는 경우에 원천징수의무자가 이미 원천징수하여 납부한 소득세에 과오납이 있어 근로소득자에게 환급하는 때에는 그 환급액은 원천징수의무자가 원천징수하여 납부할 소득세에서 조정하여 환급한다.
When conducting a year-end settlement for earned income tax, if the withholding agent has overpaid income tax already withheld and paid, and refunds it to the wage earner, the refunded amount shall be refunded by adjusting it against the income tax that the withholding agent is to withhold and pay.
제1항의 경우에 원천징수의무자가 원천징수하여 납부할 소득세가 없는 때에는 재정경제부령이 정하는 바에 의하여 환급한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
In the case of paragraph ①, if there is no income tax to be withheld and paid by the withholding agent, the refund shall be made according to the regulations of the Ministry of Economy and Finance. <Amended on Apr. 1, 1998, Feb. 29, 2008, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.