소득세법 시행령
Article 21 (Scope of Separately Taxable Income Similar to Lottery Winnings)
제21조 복권당첨소득과 유사한 분리과세대상소득의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
1. 삭제<2013.2.15>
2. 법 제21조제1항제4호에 따른 환급금
3. 법 제21조제1항제14호에 따른 당첨금품등
4. 삭제<2012.2.2>
5. 제2호 및 제3호의 소득과 유사한 소득으로서 재정경제부령으로 정하는 소득
① The "other income prescribed by Presidential Decree" in Article 14 (3) 8 (e) of the Act refers to income falling under any of the following subparagraphs. <Amended by Presidential Decree No. 21945, Feb. 18, 2010; No. 22654, Feb. 2, 2012; No. 23529, Feb. 15, 2013; No. 25971, Feb. 3, 2015; No. 30256, Dec. 30, 2025> 1. Deleted <Feb. 15, 2013> 2. Refund money under Article 21 (1) 4 of the Act. 3. Prize money, etc. under Article 21 (1) 14 of the Act. 4. Deleted <Feb. 2, 2012> 5. Income similar to the income under subparagraphs 2 and 3, as prescribed by the Minister of Strategy and Finance.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.