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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 214 (Exemption from Submission of Payment Statements, etc.)

제214조 지급명세서 등의 제출 면제 등

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

다음 각 호의 어느 하나에 해당하는 소득에 대해서는 법 제164조제1항을 적용하지 않는다. <개정 2006.2.9, 2008.2.22, 2008.2.29, 2010.2.18, 2017.12.29, 2021.2.17, 2023.2.28, 2025.12.30>

  1. 1. 법 제12조제5호의 규정에 따라 비과세되는 기타소득. 다만, 제19조제3항제3호에 따른 금액 및 물품은 제외한다.

  2. 2. 삭제<2023.2.28>

  3. 2의2. 법 제12조제3호가목부터 사목까지, 카목, 타목, 하목, 너목, 버목 및 저목의 소득

  4. 2의3. 제12조제2호부터 제4호까지 및 제8호의 소득

  5. 3. 그 밖에 재정경제부령으로 정하는 소득

Income falling under any of the following categories shall not be subject to the application of Article 164 (1) of the Act. <Amended by Act No. 7835, Feb. 9, 2006; Act No. 8860, Feb. 22, 2008; Act No. 8920, Feb. 29, 2008; Act No. 10176, Feb. 18, 2010; Act No. 15226, Dec. 29, 2017; Act No. 17933, Feb. 17, 2021; Act No. 18743, Feb. 28, 2023; Act No. 19045, Dec. 30, 2025> 1. Other income tax-exempt pursuant to Article 12 (5) of the Act. Provided, That amounts and goods under Article 19 (3) 3 shall be excluded. 2. Deleted <by Act No. 18743, Feb. 28, 2023> 2-2. Income under Article 12 (3) (a) through (h), (j), (l), (n), (p), and (q) of the Act. 2-3. Income under Article 12 (2) through (4) and (8) of the Act. 3. Other income prescribed by the Minister of Economy and Finance.

②

삭제 <2006.2.9>

Deleted <by Act No. 7835, Feb. 9, 2006>

③

법 제164조제4항에서 "일정 업종 또는 일정 규모 이하에 해당되는 자"란 직전 과세기간에 제출한 지급명세서의 매수가 50매 미만인 자 또는 상시 근무하는 근로자의 수(매월 말일의 현황에 따른 평균인원수를 말한다)가 10명 이하인 자를 말한다. 다만, 다음 각 호의 어느 하나에 해당하는 자는 제외한다. <개정 2003.12.30, 2008.2.22, 2010.2.18, 2016.2.17>

  1. 1. 한국표준산업분류상의 금융보험업자

  2. 2. 국가ㆍ지방자치단체 또는 지방자치단체조합

  3. 3. 법인

  4. 4. 복식부기의무자

In Article 164 (4) of the Act, "a person belonging to a certain industry or of a certain size" refers to a person who submitted less than 50 payment statements in the immediately preceding taxable period, or whose average number of continuously employed workers (meaning the average number of persons as of the end of each month) is 10 or less. Provided, That persons falling under any of the following categories shall be excluded. <Amended by Act No. 7002, Dec. 30, 2003; Act No. 8860, Feb. 22, 2008; Act No. 10176, Feb. 18, 2010; Act No. 13984, Feb. 17, 2016> 1. Financial and insurance businesses under the Korean Standard Industrial Classification. 2. The State, local governments, or associations of local governments. 3. Corporations. 4. Persons required to keep books for double-entry bookkeeping.

④

법 제164조의3제3항에 따라 간이지급명세서를 문서로 제출할 수 있는 자는 법 제164조제1항에 따라 제출한 직전 과세연도 지급명세서가 20매 미만인 자 또는 상시 근무하는 근로자의 수(매월 말일의 현황에 따른 평균인원수를 말한다)가 5명 이하인 자로 한다. 다만, 다음 각 호의 어느 하나에 해당하는 자는 제외한다. <신설 2019.2.12, 2021.5.4>

  1. 1. 한국표준산업분류상의 금융보험업자

  2. 2. 국가ㆍ지방자치단체 또는 지방자치단체조합

  3. 3. 법인

  4. 4. 복식부기의무자

Persons who can submit a simplified payment statement in document form pursuant to Article 164-3 (3) of the Act shall be those who submitted less than 20 payment statements in the immediately preceding taxable period pursuant to Article 164 (1) of the Act, or whose average number of continuously employed workers (meaning the average number of persons as of the end of each month) is 5 or less. Provided, That persons falling under any of the following categories shall be excluded. <Newly inserted by Act No. 16252, Feb. 12, 2019; Act No. 17211, May 4, 2021> 1. Financial and insurance businesses under the Korean Standard Industrial Classification. 2. The State, local governments, or associations of local governments. 3. Corporations. 4. Persons required to keep books for double-entry bookkeeping.

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 제214조 — Article 214 (Exemption from Submission of Payment Statements, etc.) · Law4Kor