소득세법
Article 117 (Refund of Capital Gains Tax)
제117조 양도소득세의 환급
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제117조(양도소득세의 환급) 납세지 관할 세무서장은 과세기간별로 제116조제2항 각 호의 금액의 합계액이 제92조제3항제3호에 따른 양도소득 총결정세액을 초과할 때에는 그 초과하는 세액을 환급하거나 다른 국세 및 강제징수비에 충당하여야 한다. <개정 2020.12.29, 2023.12.31>
Translation
The head of the tax office having jurisdiction over the place of tax payment shall refund the excess amount or offset it against other national taxes and expenses for compulsory collection when the total sum of the amounts under each subparagraph of Article 116(2) for a taxable period exceeds the total determined capital gains tax amount under Article 92(3)3. <Amended by Act No. 17861, Dec. 29, 2020, Act No. 20050, Dec. 31, 2023>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.