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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 33 (Scope of Research and Development Business)

제33조 연구개발업의 범위

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제33조(연구개발업의 범위) 법 제19조제1항제13호에서 "대통령령으로 정하는 연구개발업"이란 계약 등에 따라 그 대가를 받고 연구 또는 개발용역을 제공하는 것을 제외한 연구개발업을 말한다.

Translation

① Research and development business referred to in Article 19(1) 13. of the Act shall mean a research and development business other than that which provides research or development services for remuneration, such as through contracts.

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 제33조 — Article 33 (Scope of Research and Development Business) · Law4Kor