소득세법
Article 111 (Final Return and Payment)
제111조 확정신고납부
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
거주자는 해당 과세기간의 과세표준에 대한 양도소득 산출세액에서 감면세액과 세액공제액을 공제한 금액을 제110조제1항(제118조에 따라 준용되는 제74조제1항부터 제4항까지의 규정을 포함한다)에 따른 확정신고기한까지 대통령령으로 정하는 바에 따라 납세지 관할 세무서, 한국은행 또는 체신관서에 납부하여야 한다.
A resident shall pay the amount obtained by deducting the tax reduction amount and the tax credit amount from the calculated tax amount of capital gains tax on the taxable income for the relevant tax period by the final return deadline pursuant to Article 110 (1) (including Articles 74 (1) through (4) as applied mutatis mutandis pursuant to Article 118) to the head of the tax office having jurisdiction over the place of taxation, the Bank of Korea, or the post office, as prescribed by Presidential Decree.
제1항에 따른 납부를 이 장에서 "확정신고납부"라 한다. <개정 2020.12.29>
The payment under paragraph ① shall be referred to as "final return and payment" in this Chapter. <Amended by Act No. 17858, Dec. 29, 2020>
확정신고납부를 하는 경우 제107조에 따른 예정신고 산출세액, 제114조에 따라 결정ㆍ경정한 세액 또는 제82조ㆍ제118조에 따른 수시부과세액이 있을 때에는 이를 공제하여 납부한다.
In the case of making a final return and payment, if there is a calculated tax amount for a provisional return pursuant to Article 107, a tax amount determined or corrected pursuant to Article 114, or a tax amount imposed as and when due pursuant to Articles 82 or 118, it shall be deducted and paid.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.