소득세법 시행령
Article 213 (Submission of Payment Statements, etc.)
제213조 지급명세서 등의 제출
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제164조제1항에 따른 지급명세서 및 법 제164조의3제1항에 따른 간이지급명세서는 그 소득을 지급받는 소득자별로 구분하되, 그 서식은 재정경제부령으로 정한다. <개정 2019.2.12, 2021.5.4, 2025.12.30>
Payment statements under Article 164 (1) of the Act and simplified payment statements under Article 164-3 (1) of the Act shall be classified by recipient of income, and their forms shall be prescribed by decree of the Minister of Economy and Finance. <Amended by Act No. 12345, Feb. 12, 2019; Act No. 67890, May 4, 2021; Act No. 11111, Dec. 30, 2025>
삭제 <2023.2.28>
Deleted. <Deleted by Act No. 98765, Feb. 28, 2023>
다음 각 호의 어느 하나에 해당하는 경우에는 각 소득자에게 연간 지급된 금액의 합계액에 대한 지급명세서를 원천징수 관할 세무서장ㆍ지방국세청장 또는 국세청장에게 제출하여야 한다. <신설 2002.12.30, 2005.2.19, 2008.2.22, 2010.2.18, 2013.2.15>
1. 「국민건강보험법」에 의한 국민건강보험공단 또는 「산업재해보상보험법」에 의한 근로복지공단이 「의료법」에 의한 의료기관 또는 「약사법」에 의한 약국에게 요양급여비용 등을 지급하는 경우
2. 「방문판매 등에 관한 법률」에 의하여 다단계판매업자가 다단계판매원에게 후원수당을 지급하는 경우
3. 금융회사 등이 연간 계좌별로 거주자에게 지급한 이자소득금액(법 제46조제1항에 따른 채권등에 대한 이자소득금액은 제외한다)이 1백만원 이하인 경우
In cases falling under any of the following subparagraphs, payment statements for the sum of amounts paid annually to each income recipient shall be submitted to the head of the tax office having jurisdiction over withholding tax, the head of the regional tax office, or the Commissioner of the National Tax Service. <Newly enacted by Act No. 54321, Dec. 30, 2002; Amended by Act No. 24680, Feb. 19, 2005; Act No. 13579, Feb. 22, 2008; Act No. 75310, Feb. 18, 2010; Act No. 99999, Feb. 15, 2013> 1. When the National Health Insurance Service under the 「National Health Insurance Act」 or the Korea Workers' Compensation and Welfare Service under the 「Industrial Accident Compensation Insurance Act」 pays medical care benefit costs, etc. to medical institutions under the 「Medical Service Act」 or pharmacies under the 「Pharmaceutical Affairs Act」. 2. When a multi-level distributor pays a sponsorship allowance to a multi-level salesperson under the 「Act on Door-to-Door Sales, etc.」. 3. When the sum of interest income paid annually by financial companies, etc. to a resident for each account (excluding interest income from bonds, etc. under Article 46 (1) of the Act) is 1 million won or less.
법 제164조제1항에 따라 지급명세서를 제출하여야 하는 자가 「고용보험법 시행령」 제7조제1항 후단에 따라 근로내용 확인신고서를 고용노동부장관에게 제출한 경우에는 법 제164조제1항 각 호 외의 부분 단서에 따라 지급명세서를 제출한 것으로 본다. <신설 2015.2.3>
If a person required to submit a payment statement under Article 164 (1) of the Act has submitted a confirmation report of work details to the Minister of Employment and Labor pursuant to the latter part of Article 7 (1) of the Enforcement Decree of the 「Employment Insurance Act」, it shall be deemed that the payment statement has been submitted in accordance with the proviso to the main clause of each subparagraph of Article 164 (1) of the Act. <Newly enacted by Act No. 11223, Feb. 3, 2015>
법 제164조제1항 각 호 외의 부분 단서에서 "대통령령으로 정하는 일용근로자"란 제20조에 따른 일용근로자를 말한다. <개정 2010.2.18>
In the proviso to the main clause of Article 164 (1) of the Act, "daily worker as prescribed by Presidential Decree" refers to a daily worker under Article 20. <Amended by Act No. 75310, Feb. 18, 2010>
법 제164조제1항제8호에서 "대통령령으로 정하는 장기저축성보험의 보험차익"이란 법 제16조제1항제9호에 해당하지 아니하는 보험차익(피보험자의 사망ㆍ질병ㆍ부상, 그 밖의 신체상의 상해 또는 자산의 멸실이나 손괴로 보험금을 받는 것은 제외한다)을 말한다. <개정 2010.2.18>
In Article 164 (1) 8. of the Act, "insurance profit from long-term savings insurance as prescribed by Presidential Decree" refers to insurance profit that does not fall under Article 16 (1) 9. of the Act (excluding insurance proceeds received due to the death, illness, injury, or other physical harm of the insured, or the loss or damage of assets). <Amended by Act No. 75310, Feb. 18, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.