소득세법 시행령
Article 202-3 (Procedure for Refund of Severance Income Tax)
제202조의3 퇴직소득세의 환급절차
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제146조제2항 각 호 외의 부분 후단에 따라 환급을 신청하려는 사람(이하 이 조에서 "환급신청자"라 한다)은 퇴직소득이 연금계좌에 지급 또는 입금될 때 재정경제부령으로 정하는 과세이연계좌신고서를 연금계좌취급자에게 제출하여야 한다. <개정 2015.2.3, 2025.12.30>
A person who intends to apply for a refund pursuant to the latter part of the main clause of Article 146 (2) of the Act (hereinafter referred to as "Applicant for Refund" in this Article) shall submit a report on the tax deferral account, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the pension account operator at the time when severance income is paid or deposited into the pension account. <Amended by 2015.2.3, 2025.12.30>
연금계좌취급자는 제1항에 따라 제출받은 과세이연계좌신고서를 원천징수의무자에게 제출하여야 하고 원천징수의무자는 제202조의2제1항의 계산식에 따라 계산한 세액을 환급할 세액으로 하되, 환급할 소득세가 환급하는 달에 원천징수하여 납부할 소득세를 초과하는 경우에는 다음 달 이후에 원천징수하여 납부할 소득세에서 조정하여 환급한다. 다만, 원천징수의무자가 재정경제부령으로 정하는 원천징수세액 환급신청서를 원천징수관할세무서장에게 제출하는 경우에는 원천징수관할세무서장이 그 초과액을 환급한다. <개정 2015.2.3, 2025.12.30>
The pension account operator shall submit the report on the tax deferral account received under paragraph ① to the withholding agent. The withholding agent shall determine the tax amount calculated according to the calculation formula in Article 202-2 (1) as the amount of tax to be refunded. However, if the income tax to be refunded exceeds the income tax to be withheld and paid in the month of refund, it shall be adjusted and refunded from the income tax to be withheld and paid in the following month or later. Provided, that if the withholding agent submits an application for refund of withholding tax, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over withholding, the head of the tax office having jurisdiction over withholding shall refund the excess amount. <Amended by 2015.2.3, 2025.12.30>
제2항에 따라 환급되는 세액은 과세이연계좌신고서에 있는 연금계좌에 이체 또는 입금하는 방법으로 환급하며, 해당 환급세액은 이연퇴직소득에 포함한다. 다만, 원천징수의무자의 폐업 등으로 연금계좌취급자가 과세이연계좌신고서를 원천징수의무자의 원천징수 관할 세무서장에게 제출한 경우에는 원천징수 관할 세무서장이 해당 환급세액을 환급신청자에게 직접 환급할 수 있다. <개정 2015.2.3>
The tax amount refunded under paragraph ② shall be refunded by transferring or depositing it into the pension account indicated in the report on the tax deferral account. The refunded tax amount shall be included in the deferred severance income. Provided, that if the pension account operator submits the report on the tax deferral account to the head of the tax office having jurisdiction over withholding of the withholding agent due to the closure of the withholding agent's business, etc., the head of the tax office having jurisdiction over withholding may directly refund the relevant tax amount to the Applicant for Refund. <Amended by 2015.2.3>
법 제146조제2항에 따라 퇴직소득세를 원천징수하지 않거나 환급한 경우 원천징수의무자는 법 제164조에 따른 지급명세서를 연금계좌취급자에게 즉시 통보하여야 한다.
If severance income tax is not withheld or is refunded under Article 146 (2) of the Act, the withholding agent shall immediately notify the pension account operator of the payment statement under Article 164 of the Act.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.