소득세법 시행령
Article 83 (Scope of Business Entertainment Expenses, etc.)
제83조 기업업무추진비의 범위 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제35조제1항에서 "대통령령으로 정하는 것"이란 해당 조합 또는 단체가 법인인 경우 그 법인에 지출한 것을 말하며, 해당 조합 또는 단체가 법인이 아닌 경우에는 그 사업자의 소유자산에 대한 지출로 본다. <개정 2010.2.18, 2019.2.12>
For the purposes of Article 35 (1) of the Act, "matters prescribed by Presidential Decree" means expenditures made to a cooperative or organization that is a juridical person, and in cases where the cooperative or organization is not a juridical person, it shall be deemed an expenditure on the assets owned by the business operator. <Amended by Presidential Decree No. 22044, Feb. 18, 2010; Presidential Decree No. 29574, Feb. 12, 2019>
법 제35조제2항 각 호 외의 부분 본문에서 "대통령령으로 정하는 금액"이란 다음 각 호의 구분에 따른 금액을 말한다. <신설 1998.12.31, 2006.2.9, 2007.2.28, 2009.2.4, 2010.2.18, 2019.2.19, 2021.2.17>
1. 경조금의 경우 : 20만원
2. 제1호 외의 경우: 3만원
For the purposes of the main sentence of Article 35 (2) of the Act, excluding the items in each subparagraph, "amount prescribed by Presidential Decree" means the amount according to the following classifications. <Newly established by Presidential Decree No. 15934, Dec. 31, 1998; Presidential Decree No. 19333, Feb. 9, 2006; Presidential Decree No. 19918, Feb. 28, 2007; Presidential Decree No. 21277, Feb. 4, 2009; Presidential Decree No. 22044, Feb. 18, 2010; Presidential Decree No. 29574, Feb. 19, 2019; Presidential Decree No. 31484, Feb. 17, 2021> 1. In the case of congratulatory and condolence money: 200,000 won 2. In cases other than subparagraph 1: 30,000 won
법 제35조제2항 각 호 외의 부분 단서에서 "대통령령으로 정하는 지출"이란 다음 각 호의 지출을 말한다. <신설 2019.2.12, 2023.2.28>
1. 기업업무추진비가 지출된 국외지역의 장소(그 장소가 소재한 인근 지역 내의 유사한 장소를 포함한다)가 현금 외에 다른 지출수단을 취급하지 않아 법 제35조제2항 각 호의 증명서류를 구비하기 어려운 경우의 해당 국외지역에서의 지출
2. 농어민(한국표준산업분류에 따른 농업 중 작물재배업ㆍ축산업ㆍ복합농업, 임업 또는 어업에 종사하는 자를 말하며, 법인은 제외한다)으로부터 직접 재화를 공급받는 경우의 지출로서 그 대가를 「금융실명거래 및 비밀보장에 관한 법률」 제2조제1호에 따른 금융회사등을 통해 지급한 지출(사업자가 법 제70조에 따른 종합소득과세표준 확정신고를 할 때 과세표준확정신고서에 송금사실을 적은 송금명세서를 첨부해 납세지 관할 세무서장에게 제출한 경우에 한정한다)
For the purposes of the proviso to Article 35 (2) of the Act, excluding the items in each subparagraph, "expenditure prescribed by Presidential Decree" means the expenditure in each of the following subparagraphs. <Newly established by Presidential Decree No. 29574, Feb. 12, 2019; Presidential Decree No. 33351, Feb. 28, 2023> 1. Expenditure in a foreign region where the place where business entertainment expenses were spent (including similar places in the vicinity of that place) does not handle any means of payment other than cash, making it difficult to obtain the supporting documents specified in each subparagraph of Article 35 (2) of the Act. 2. Expenditure for directly receiving goods from farmers and fishermen (referring to individuals engaged in crop cultivation, livestock, mixed farming, forestry, or fishery among agriculture under the Korean Standard Industrial Classification; juridical persons are excluded), where the payment was made through financial companies, etc. as defined in Article 2 (1) of the 「Act on Real Name Financial Transactions and Guarantees」 (limited to cases where the business operator attaches a remittance statement stating the remittance facts to the tax return for the consolidated income tax base confirmation and submits it to the head of the tax office having jurisdiction over the tax office upon filing the tax return for the consolidated income tax base confirmation under Article 70 of the Act).
법 제35조제2항제1호가목에서 "대통령령으로 정하는 것"이란 다음 각 호의 어느 하나에 해당하는 것을 말한다. <신설 2019.2.12>
1. 「여신전문금융업법」에 따른 직불카드
2. 외국에서 발행된 신용카드
3. 「조세특례제한법」 제126조의2제1항제4호에 따른 기명식선불카드, 직불전자지급수단, 기명식선불전자지급수단 또는 기명식전자화폐
For the purposes of Article 35 (2) 1 (a) of the Act, "matters prescribed by Presidential Decree" means any of the following. <Newly established by Presidential Decree No. 29574, Feb. 12, 2019> 1. Debit card under the 「Specialized Credit Financial Business Act」 2. Credit card issued overseas 3. Registered prepaid card, debit electronic payment instrument, registered prepaid electronic payment instrument, or registered electronic currency under Article 126-2 (1) 4 of the 「Restriction of Special Taxation Act」
법 제35조제2항제4호에서 "대통령령으로 정하는 원천징수영수증"이란 법 제168조에 따라 사업자등록을 하지 않은 자로부터 용역을 제공받고 법 제144조 또는 제145조에 따라 교부하는 원천징수영수증을 말한다. <신설 2019.2.12>
For the purposes of Article 35 (2) 4 of the Act, "withholding tax receipt prescribed by Presidential Decree" means a withholding tax receipt issued under Article 144 or 145 of the Act for services received from a person who has not registered their business under Article 168 of the Act. <Newly established by Presidential Decree No. 29574, Feb. 12, 2019>
삭제 <2020.2.11>
Deleted. <Presidential Decree No. 30250, Feb. 11, 2020>
삭제 <2020.2.11>
Deleted. <Presidential Decree No. 30250, Feb. 11, 2020>
법 제35조제3항제2호 표 외의 부분 본문에서 "대통령령으로 정하는 수입금액"이란 기업회계기준에 따라 계산한 매출액을 말한다. <신설 2019.2.12>
For the purposes of the main sentence of Article 35 (3) 2 of the Act, excluding the table, "revenue prescribed by Presidential Decree" means the sales amount calculated according to business accounting standards. <Newly established by Presidential Decree No. 29574, Feb. 12, 2019>
법 제35조제3항제2호 표 외의 부분 단서에서 "대통령령으로 정하는 특수관계인"이란 제98조제1항에 따른 특수관계인을 말한다. <신설 2019.2.12>
For the purposes of the proviso to Article 35 (3) 2 of the Act, excluding the table, "related person prescribed by Presidential Decree" means a related person as defined in Article 98 (1) of this Act. <Newly established by Presidential Decree No. 29574, Feb. 12, 2019>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.