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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 207-10 (Scope of Withholding Agents for Income of Dispatched Workers Belonging to Foreign Corporations, etc. and Special Procedures, etc.)

제207조의10 외국법인 소속 파견근로자의 소득에 대한 원천징수 의무자등의 범위 및 특례절차 등

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

법 제156조의7에 따른 사용내국법인은 다음 각 호의 요건을 모두 갖춘 내국법인으로 한다. <개정 2018.2.13, 2022.2.15>

  1. 1. 법 제156조의7제1항에 따른 파견외국법인(이하 이 조에서 "파견외국법인"이라 한다)에게 지급하는 근로대가의 합계액이 다음 각 목의 어느 하나에 해당할 것

    1. 가. 파견외국법인과 체결한 근로자 파견계약상 근로대가가 20억원을 초과할 것
    2. 나. 직전 사업연도에 사용내국법인이 파견외국법인에 실제로 지급한 근로대가의 합계액이 20억원을 초과할 것

  2. 2. 직전 사업연도 매출액이 1,500억원 이상이거나 직전 사업연도 말 현재 자산총액이 5,000억원 이상일 것

  3. 3. 한국표준산업분류에 따른 항공운송업, 건설업, 전문ㆍ과학 및 기술서비스업, 선박 및 수상 부유구조물 건조업, 금융업을 영위할 것

A domestic corporation that is a user corporation under Article 156-7 of the Act shall be a domestic corporation that meets all of the following requirements. <Amended by Presidential Decree No. 28659, Feb. 13, 2018; Presidential Decree No. 32341, Feb. 15, 2022> 1. The total amount of labor remuneration paid to the dispatched foreign corporation under Article 156-7 (1) of the Act shall fall under any of the following: a. The labor remuneration, as stipulated in the labor dispatch contract concluded with the dispatched foreign corporation, exceeds 2 billion won. b. The total amount of labor remuneration actually paid by the user domestic corporation to the dispatched foreign corporation in the immediately preceding taxable year exceeds 2 billion won. 2. The sales revenue in the immediately preceding taxable year shall be 150 billion won or more, or the total assets as of the end of the immediately preceding taxable year shall be 500 billion won or more. 3. The corporation shall be engaged in the air transport industry, construction industry, professional, scientific and technical services industry, shipbuilding and offshore floating structure construction industry, or financial industry, according to the Korean Standard Industrial Classification.

②

법 제156조의7에 따른 파견근로자는 파견외국법인에 소속된 근로자로서 사용내국법인에 파견되어 해당 사용내국법인에 근로를 제공하는 자로 한다.

A dispatched worker under Article 156-7 of the Act refers to a worker belonging to a dispatched foreign corporation who is dispatched to a user domestic corporation and provides labor to such user domestic corporation.

③

법 제156조의7제1항에 따라 사용내국법인이 원천징수한 세액을 납부하는 경우에는 다음 각 호의 서류를 원천징수 관할 세무서장에게 제출하여야 한다. <개정 2025.12.30>

  1. 1. 재정경제부령으로 정하는 원천징수이행상황신고서

  2. 2. 재정경제부령으로 정하는 파견근로자 근로계약 명세서

  3. 3. 사용내국법인과 파견외국법인 사이에 체결된 용역제공 관련 계약서

Where a user domestic corporation pays the withheld tax pursuant to Article 156-7 (1) of the Act, it shall submit the following documents to the head of the district tax office having jurisdiction over the withholding. <Amended by Presidential Decree No. 33472, Dec. 30, 2025> 1. A report on the status of withholding tax execution, as prescribed by the Presidential Decree of the Ministry of Economy and Finance. 2. A statement of labor dispatch contracts, as prescribed by the Presidential Decree of the Ministry of Economy and Finance. 3. The service provision related contract concluded between the user domestic corporation and the dispatched foreign corporation.

④

법 제156조의7제2항에 따라 파견외국법인(법 제156조의7제3항에 따라 사용내국법인이 파견외국법인을 대리하여 원천징수하는 경우에는 사용내국법인을 말한다)이 파견근로자의 근로소득세액에 대한 원천징수를 하는 경우에는 사용내국법인의 원천징수 관할 세무서장에게 다음 각 호의 서류를 제출하여야 한다. <개정 2025.12.30>

  1. 1. 재정경제부령으로 정하는 근로소득 지급명세서

  2. 2. 재정경제부령으로 정하는 원천징수세액 환급신청서

  3. 3. 파견외국법인과 파견근로자 사이에 체결된 용역제공 관련 계약서

  4. 4. 파견외국법인이 파견근로자에게 지급한 보수 또는 대가에 대한 증거서류

Where a dispatched foreign corporation (in cases where the user domestic corporation withholds tax on behalf of the dispatched foreign corporation pursuant to Article 156-7 (3) of the Act, it refers to the user domestic corporation) withholds income tax for the dispatched worker pursuant to Article 156-7 (2) of the Act, it shall submit the following documents to the head of the district tax office having jurisdiction over the withholding by the user domestic corporation. <Amended by Presidential Decree No. 33472, Dec. 30, 2025> 1. A statement of income payment, as prescribed by the Presidential Decree of the Ministry of Economy and Finance. 2. An application for refund of the withheld tax amount, as prescribed by the Presidential Decree of the Ministry of Economy and Finance. 3. The service provision related contract concluded between the dispatched foreign corporation and the dispatched worker. 4. Documentary evidence of the remuneration or consideration paid by the dispatched foreign corporation to the dispatched worker.

⑤

제3항제3호 및 제4항제3호ㆍ제4호에 규정된 서류를 제출하는 경우 영문으로 작성된 서류는 한글번역본과 함께 제출하여야 한다.

When submitting the documents specified in Article 3 (3) and Article 4 (3) and (4), documents written in English shall be submitted along with their Korean translations.

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제207조의10 — Article 207-10 (Scope of Withholding Agents for Income of Dispatched Workers Belonging to Foreign Corporations, etc. and Special Procedures, etc.) · Law4Kor