소득세법 시행령
Article 202-4 (Year-end Tax Settlement, etc. for Religious Income)
제202조의4 종교인소득에 대한 연말정산 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제145조의3제1항에서 "대통령령으로 정하는 방법에 따라 계산한 금액"이란 종교관련종사자가 해당 과세기간에 받은 금액에서 제87조제3호에 따른 필요경비를 공제하고 법 제145조의3제2항 및 법 제144조의3에 따라 신고한 종합소득공제를 적용한 금액을 종합소득과세표준으로 하여 종합소득산출세액을 계산하고, 그 종합소득산출세액에서 이 법 및 「조세특례제한법」에 따른 세액공제를 적용한 후 해당 과세기간에 이미 원천징수하여 납부한 소득세를 공제하고 남은 금액을 말한다.
The term "amount calculated according to the method prescribed by Presidential Decree" as used in Article 145-3 (1) of the Act refers to the amount remaining after applying the tax credit under this Act and the 「Act on Special Measures for Tax Reduction and Exemption」 to the calculated comprehensive income tax amount based on the comprehensive income tax base, which is the amount received by a religious worker during the relevant tax period, minus the deductible expenses under Article 87 (3), and minus the comprehensive income deductions reported under Article 145-3 (2) and Article 144-3 of the Act, and then deducting the income tax already withheld and paid during the relevant tax period.
종교인소득에 대한 연말정산, 소득공제 및 세액공제의 신고 등에 대해서는 제201조의11(같은 조 제4항은 제외한다) 및 제201조의12를 준용한다. 이 경우 "사업소득"은 "종교인소득"으로, "사업자" 또는 "사업소득자"는 "종교관련종사자"로, "사업소득세액연말정산신청서"는 "종교인소득세액연말정산신청서"로, "사업소득원천징수부"는 "종교인소득원천징수부"로 본다.
The provisions of Article 201-11 (excluding Article 201-11 (4)) and Article 201-12 shall apply mutatis mutandis to the year-end tax settlement, income deductions, and tax credit reporting for religious income. In this case, "business income" shall be deemed "religious income," "business operator" or "business income earner" shall be deemed "religious worker," "Application for Year-end Tax Settlement of Business Income Tax" shall be deemed "Application for Year-end Tax Settlement of Religious Income Tax," and "Business Income Withholding Register" shall be deemed "Religious Income Withholding Register."
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.