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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 31 (Scope of Manufacturing Business)

제31조 제조업의 범위

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
  1. 1. 생산할 제품을 직접 기획(고안 및 디자인, 견본제작 등을 포함한다)할 것

  2. 2. 그 제품을 자기명의로 제조할 것

  3. 3. 그 제품을 인수하여 자기 책임하에 직접 판매할 것

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 제31조 — Article 31 (Scope of Manufacturing Business) · Law4Kor