소득세법
Article 157 (Succession of Withholding Tax)
제157조 원천징수의 승계
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
법인이 해산한 경우에 원천징수를 하여야 할 소득세를 징수하지 아니하였거나 징수한 소득세를 납부하지 아니하고 잔여재산을 분배하였을 때에는 청산인은 그 분배액을 한도로 하여 분배를 받은 자와 연대하여 납세의무를 진다.
When a juridical person is dissolved, if income tax that should have been withheld has not been withheld, or if income tax that has been withheld has not been paid before the distribution of residual assets, the liquidator shall bear the duty to pay taxes jointly with the recipients of the distribution, up to the amount of the distributed assets.
법인이 합병한 경우에 합병 후 존속하는 법인이나 합병으로 설립된 법인은, 합병으로 소멸된 법인이 원천징수를 하여야 할 소득세를 납부하지 아니하면 그 소득세에 대한 납세의무를 진다.
In the case of a merger of juridical persons, the juridical person surviving the merger or the juridical person established by the merger shall bear the duty to pay income tax if the juridical person extinguished by the merger has not paid the income tax that should have been withheld.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.