Article 207-7 (Procedures for Payment and Refund of Withholding Tax Related to the Provision of Services by Non-resident Entertainers, etc.)

제207조의7 비거주연예인등의 용역제공과 관련된 원천징수세액의 납부 및 환급절차

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

법 제156조의5제1항에서 "비거주자인 연예인 또는 운동가 등 대통령령으로 정하는 자"란 법 제156조의5제1항에 따른 비과세외국연예등법인(이하 "비과세외국연예등법인"이라 한다)의 국내 용역을 제공하는 해당 연예인ㆍ운동가뿐만 아니라 그 연예인ㆍ운동가의 국내 용역 제공을 보조하는 감독, 코치, 조명ㆍ촬영ㆍ음향 기사 및 이와 비슷한 용역을 제공하는 자를 말한다. <개정 2019.2.12>

In Article 156-5(1) of the Act, "non-resident entertainers or athletes, etc. as prescribed by Presidential Decree" refers not only to the entertainers and athletes who provide domestic services to a foreign corporation for tax-exempt entertainment, etc. under Article 156-5(1) of the Act (hereinafter referred to as "foreign corporation for tax-exempt entertainment, etc."), but also to supervisors, coaches, lighting/filming/sound engineers, and individuals providing similar services who assist in the domestic provision of services by such entertainers and athletes.

②

비과세외국연예등법인에게 보수 또는 대가를 지급하는 자가 법 제156조의5제1항에 따라 징수한 원천징수세액을 납부하는 경우에는 다음 각 호의 서류를 원천징수 관할 세무서장에게 제출하여야 한다. <개정 2008.2.29, 2025.12.30>

1. 재정경제부령으로 정하는 원천징수이행상황신고서
2. 해당 비과세외국연예등법인에게 보수 또는 대가를 지급하는 자와 해당 비과세외국연예등법인 사이에 체결된 용역제공 관련 계약서

When a person who pays remuneration or consideration to a foreign corporation for tax-exempt entertainment, etc. pays the withholding tax collected pursuant to Article 156-5(1) of the Act, the following documents shall be submitted to the head of the tax office having jurisdiction over withholding: 1. A report on the status of withholding tax implementation as prescribed by the Regulations of the Ministry of Economy and Finance 2. The service provision contract concluded between the person paying remuneration or consideration to the foreign corporation for tax-exempt entertainment, etc. and the foreign corporation for tax-exempt entertainment, etc.

③

법 제156조의5제2항에 따라 비과세외국연예등법인이 징수한 원천징수세액을 납부하는 경우에는 해당 비과세외국연예등법인에게 보수 또는 대가를 지급한 자의 원천징수 관할 세무서장에게 다음 각 호의 서류를 제출하여야 한다. <개정 2008.2.29, 2025.12.30>

1. 재정경제부령으로 정하는 비거주연예인등의 용역제공소득 지급명세서
2. 재정경제부령으로 정하는 원천징수이행상황신고서

When a foreign corporation for tax-exempt entertainment, etc. pays the withholding tax collected pursuant to Article 156-5(2) of the Act, the following documents shall be submitted to the head of the tax office having jurisdiction over withholding of the person who paid remuneration or consideration to the foreign corporation for tax-exempt entertainment, etc.: 1. A statement of payment for income from the provision of services by non-resident entertainers, etc. as prescribed by the Regulations of the Ministry of Economy and Finance 2. A report on the status of withholding tax implementation as prescribed by the Regulations of the Ministry of Economy and Finance

④

법 제156조의5제3항에 따라 비과세외국연예등법인이 환급받으려면 재정경제부령으로 정하는 비과세외국연예등법인에 대한 원천징수세액 환급신청서에 다음 각 호의 서류를 첨부하여 원천징수 관할 세무서장에게 신청하여야 한다. <개정 2008.2.29, 2025.12.30>

1. 비과세외국연예등법인과 비거주연예인등 사이에 체결된 용역제공 관련 계약서
2. 비거주연예인등에게 지급한 보수 또는 대가에 대한 증거서류

If a foreign corporation for tax-exempt entertainment, etc. wishes to receive a refund pursuant to Article 156-5(3) of the Act, an application for refund of withholding tax for foreign corporations for tax-exempt entertainment, etc. as prescribed by the Regulations of the Ministry of Economy and Finance shall be submitted to the head of the tax office having jurisdiction over withholding, along with the following documents: 1. The service provision contract concluded between the foreign corporation for tax-exempt entertainment, etc. and the non-resident entertainer, etc. 2. Documentary evidence of the remuneration or consideration paid to the non-resident entertainer, etc.

⑤

제4항에 따라 환급신청을 받은 세무서장은 환급 여부를 결정하여야 하며 환급세액이 있으면 법 제156조의5제1항에 따라 원천징수하여 납부한 날의 다음 날부터 환급결정을 하는 날까지의 기간과 「국세기본법 시행령」 제43조의3제2항에 따른 이율에 따라 계산한 금액을 국세환급금에 가산하여야 한다. <개정 2013.2.15>

Upon receiving an application for refund under paragraph ④, the head of the tax office shall determine whether to grant the refund. If there is a refundable amount, the amount calculated according to the interest rate prescribed in Article 43-3(2) of the Enforcement Decree of the National Tax Basic Act shall be added to the national tax refund, covering the period from the day following the date of withholding and payment pursuant to Article 156-5(1) of the Act to the date of the refund determination.

⑥

제2항ㆍ제3항 및 제4항 각 호에 규정된 서류를 제출하는 경우 영문으로 작성된 서류는 한글번역본과 함께 제출하여야 한다. 다만, 세무서장이 인정하는 경우에는 영문으로 작성된 서류만을 제출할 수 있다.

When submitting documents prescribed in the subparagraphs of paragraphs ②, ③, and ④, documents written in English shall be submitted along with their Korean translations. However, if recognized by the head of the tax office, only the documents written in English may be submitted.

Translation

Machine translation. The Korean text is authoritative.

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