소득세법 시행령
Article 222 (Questions and Investigations)
제222조 질문ㆍ조사
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
세무에 종사하는 공무원이 소득세에 관한 조사를 하는 경우에 장부ㆍ서류나 그 밖의 물건을 검사할 때에는 재정경제부령으로 정하는 조사원증을 관계자에게 제시해야 한다. <개정 1998.4.1, 2008.2.29, 2017.12.29, 2022.2.15, 2025.12.30>
When a public official engaged in tax administration conducts an investigation concerning income tax, the public official shall present an investigator's certificate, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the relevant person when inspecting books, documents, or other items. <Amended by Act No. 5581, Apr. 1, 1998; Act No. 8867, Feb. 29, 2008; Act No. 15222, Dec. 29, 2017; Act No. 18700, Feb. 15, 2022; Act No. 19902, Dec. 30, 2025>
제41조제16항에 따라 종교단체가 소속 종교관련종사자에게 지급한 금액 및 물품과 그 밖에 종교 활동과 관련하여 지출한 비용을 정당하게 구분하여 기록ㆍ관리하는 경우 세무에 종사하는 공무원은 법 제170조에 따라 질문ㆍ조사할 때 종교단체가 소속 종교관련종사자에게 지급한 금액 및 물품 외에 그 밖에 종교 활동과 관련하여 지출한 비용을 구분하여 기록ㆍ관리한 장부 또는 서류에 대해서는 조사하거나 그 제출을 명할 수 없다. <신설 2017.12.29, 2019.2.12>
When a religious organization, in accordance with Article 41 (16), properly records and manages amounts and goods paid to its affiliated religious workers and other expenses incurred in relation to religious activities, a public official engaged in tax administration, when exercising the right to question and investigate pursuant to Article 170, shall not investigate or order the submission of books or documents that separately record and manage expenses incurred in relation to religious activities other than amounts and goods paid to affiliated religious workers by the religious organization. <Newly Inserted by Act No. 15222, Dec. 29, 2017; Act No. 18188, Feb. 12, 2019>
세무에 종사하는 공무원은 종교인소득에 관한 신고내용에 누락 또는 오류가 있어 법 제170조에 따라 질문ㆍ조사권을 행사하려는 경우에는 미리 「국세기본법」 제45조에 따른 수정신고를 안내하여야 한다. <신설 2017.12.29>
When a public official engaged in tax administration intends to exercise the right to question and investigate pursuant to Article 170 due to omissions or errors in the declared contents concerning income of religious persons, the public official shall, in advance, guide the religious person to make a corrected declaration pursuant to Article 45 of the Framework Act on National Taxes. <Newly Inserted by Act No. 15222, Dec. 29, 2017>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.