소득세법
Article 128-2 (Special Cases on Late Payment Penalty for Withholding Tax)
제128조의2 원천징수 납부지연가산세 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제128조의2(원천징수 납부지연가산세 특례) 원천징수의무자 또는 제156조 및 제156조의3부터 제156조의6까지의 규정에 따라 원천징수하여야 할 자가 국가ㆍ지방자치단체 또는 지방자치단체조합(이하 이 조에서 "국가등"이라 한다)인 경우로서 국가등으로부터 근로소득을 받는 사람이 제140조제1항에 따른 근로소득자 소득ㆍ세액 공제신고서를 사실과 다르게 기재하여 부당하게 소득공제 또는 세액공제를 받아 국가등이 원천징수하여야 할 세액을 정해진 기간에 납부하지 아니하거나 미달하게 납부한 경우에는 국가등은 징수하여야 할 세액에 「국세기본법」 제47조의5제1항에 따른 가산세액을 더한 금액을 그 근로소득자로부터 징수하여 납부하여야 한다. <개정 2014.1.1>
Translation
Where the withholding agent or a person who is required to withhold tax pursuant to Articles 156 and 156-3 through 156-6 is a State, local government, or local government association (hereinafter referred to as "State, etc." in this Article), and a person receiving earned income from the State, etc. has fraudulently claimed earned income deductions or tax credits by making false statements on the earned income deduction and tax credit declaration form under Article 140 (1), thereby causing the State, etc. to fail to pay or to underpay the tax amount that should have been withheld within the prescribed period, the State, etc. shall collect from the recipient of earned income the amount obtained by adding the penalty tax amount under Article 47-5 (1) of the Framework Act on National Taxes to the tax amount that should have been collected and pay it. <Amended by Act No. 12169, Jan. 1, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.