소득세법 시행령
Article 226 (Sample Investigation, etc.)
제226조 표본조사 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제175조제1항에서 "대통령령으로 정하는 자"란 기부금세액공제 대상금액 또는 필요경비 산입금액이 100만원 이상인 거주자 또는 법 제121조제2항 및 제5항에 따른 비거주자를 말한다. <개정 2013.2.15, 2014.2.21>
The "person prescribed by Presidential Decree" referred to in Article 175 (1) of the Act shall mean a resident whose deductible amount for donations or deductible amount for necessary expenses is 1 million won or more, or a non-resident pursuant to Article 121 (2) and (5) of the Act. <Amended by Presidential Decree No. 24365, Feb. 15, 2013; Presidential Decree No. 25213, Feb. 21, 2014>
법 제175조제2항에서 "대통령령으로 정하는 비율에 해당하는 인원"이란 표본조사 대상 기부금공제자 또는 필요경비 산입자의 1백분의 1에 해당하는 인원을 말한다. <개정 2013.2.15, 2020.2.11>
The "number of persons corresponding to the ratio prescribed by Presidential Decree" referred to in Article 175 (2) of the Act shall mean a number of persons corresponding to 1 percent of the total number of persons eligible for deduction for donations or deduction for necessary expenses subject to sample investigation. <Amended by Presidential Decree No. 24365, Feb. 15, 2013; Presidential Decree No. 27130, Feb. 11, 2020>
국세청장은 매년 표본조사 기본계획을 세워 8월말까지 재정경제부장관에게 제출하여야 한다. <개정 2008.2.29, 2013.2.15, 2025.12.30>
The Commissioner of the National Tax Service shall establish a basic plan for sample investigation every year and submit it to the Minister of Economy and Finance by the end of August. <Amended by Presidential Decree No. 20519, Feb. 29, 2008; Presidential Decree No. 24365, Feb. 15, 2013; Presidential Decree No. 35300, Dec. 30, 2025>
표본조사는 실지조사ㆍ서면조사 등의 방법으로 하며, 절차 등에 필요한 사항은 국세청장이 정할 수 있다.
Sample investigations shall be conducted by methods such as on-site investigations or written investigations, and matters necessary for procedures, etc. may be determined by the Commissioner of the National Tax Service.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.