소득세법 시행령
Article 206-3 (Special Rules on Withholding Tax upon Transfer of Paintings and Antiques)
제206조의3 서화ㆍ골동품 양도 시 원천징수 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제206조의3(서화ㆍ골동품 양도 시 원천징수 특례) 법 제155조의5에서 "대통령령으로 정하는 사유"란 양수자인 원천징수의무자가 국내사업장이 없는 비거주자 또는 외국법인인 경우를 말한다.
Translation
① For the purposes of Article 155-5 of the Act, the "reasons prescribed by Presidential Decree" refer to cases where the withholding agent, who is the transferee, is a non-resident or a foreign corporation without a permanent establishment in the Republic of Korea.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.