소득세법 시행령
Article 208-3 (Obligation to Prepare and Keep Details of Donation Receipts)
제208조의3 기부금영수증 발급명세의 작성ㆍ보관의무
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제160조의3제1항에서 "대통령령으로 정하는 기부자별 발급명세"란 다음 각 호의 내용이 모두 포함된 것을 말한다. <개정 2008.2.29, 2010.2.18, 2014.2.21, 2019.2.12, 2025.12.30>
1. 기부자의 성명, 주민등록번호 및 주소(기부자가 법인인 경우에는 상호, 사업자등록번호와 「법인세법 시행령」 제7조제6항제2호에 따른 본점등의 소재지)
2. 기부금액
3. 기부금 기부일자
4. 기부금영수증 발급일자
5. 그 밖에 재정경제부령으로 정하는 사항
The "details of issuance by donor prescribed by Presidential Decree" as referred to in Article 160-3, Paragraph 1 of the Act shall mean those that include all of the following contents. <Amended by Presidential Decree No. 20895, Feb. 29, 2008; Presidential Decree No. 21254, Feb. 18, 2010; Presidential Decree No. 25172, Feb. 21, 2014; Presidential Decree No. 29485, Feb. 12, 2019; Presidential Decree No. 31623, Dec. 30, 2025> 1. The donor's name, resident registration number, and address (in the case where the donor is a corporation, its trade name, business registration number, and the location of its head office, etc. under Article 7, Paragraph 6, Subparagraph 2 of the Enforcement Decree of the Corporate Tax Act). 2. The amount of the donation. 3. The date of donation. 4. The date of issuance of the donation receipt. 5. Other matters prescribed by the Minister of Strategy and Finance.
법 제160조의3제3항의 기부금영수증 발급합계표는 재정경제부령으로 정하는 서식에 따른다. <개정 2008.2.29, 2024.2.29, 2025.12.30>
The "summary statement of donation receipt issuance" under Article 160-3, Paragraph 3 of the Act shall follow the form prescribed by the Minister of Strategy and Finance. <Amended by Presidential Decree No. 20895, Feb. 29, 2008; Presidential Decree No. 31570, Feb. 29, 2024; Presidential Decree No. 31623, Dec. 30, 2025>
법 제160조의3제4항에서 "대통령령으로 정하는 금액"이란 3억원을 말한다. <신설 2025.2.28>
The "amount prescribed by Presidential Decree" as referred to in Article 160-3, Paragraph 4 of the Act shall mean 300 million won. <Newly added by Presidential Decree No. 31612, Feb. 28, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.