소득세법
Article 33-2 (Special Rules for Non-Inclusion of Necessary Expenses Related to Passenger Cars for Business Use, etc.)
제33조의2 업무용승용차 관련 비용 등의 필요경비 불산입 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
제160조제3항에 따른 복식부기의무자가 해당 과세기간에 업무에 사용한 「개별소비세법」 제1조제2항제3호에 해당하는 승용자동차(운수업, 자동차판매업 등에서 사업에 직접 사용하는 승용자동차로서 대통령령으로 정하는 것은 제외하며, 이하 이 조 및 제81조의14에서 "업무용승용차"라 한다)를 취득하거나 임차하여 해당 과세기간에 필요경비로 계상하거나 지출한 감가상각비, 임차료, 유류비 등 대통령령으로 정하는 비용(이하 이 조 및 제81조의14에서 "업무용승용차 관련 비용"이라 한다) 중 대통령령으로 정하는 업무용 사용금액(이하 이 조에서 "업무사용금액"이라 한다)에 해당하지 아니하는 금액은 해당 과세기간의 사업소득금액을 계산할 때 필요경비에 산입하지 아니한다. <개정 2021.12.8>
For a person obligated to keep books using the double-entry bookkeeping method under Article 160 (3) who acquires or leases a passenger car falling under Article 1 (2) (3) of the Individual Consumption Tax Act and uses it for business in the relevant taxation period (excluding passenger cars directly used for business in transportation, car sales businesses, etc., as prescribed by Presidential Decree, hereinafter referred to as "passenger cars for business use" in this Article and Article 81-14), amounts among depreciation, lease fees, fuel costs, etc., prescribed by Presidential Decree (hereinafter referred to as "expenses related to passenger cars for business use" in this Article and Article 81-14) that are recognized as necessary expenses or are expended in the relevant taxation period and do not fall under the amount used for business purposes as prescribed by Presidential Decree (hereinafter referred to as "amount used for business use" in this Article) shall not be included in necessary expenses when calculating business income for the relevant taxation period. <Amended by Act No. 17794, Dec. 8, 2021>
제1항을 적용할 때 업무사용금액 중 다음 각 호의 구분에 해당하는 비용이 해당 과세기간에 각각 800만원(해당 과세기간이 1년 미만이거나 과세기간 중 일부 기간 동안 보유하거나 임차한 경우에는 800만원에 해당 보유기간 또는 임차기간 월수를 곱하고 이를 12로 나누어 산출한 금액을 말한다)을 초과하는 경우 그 초과하는 금액(이하 이 조에서 "감가상각비 한도초과액"이라 한다)은 해당 과세기간의 필요경비에 산입하지 아니하고 대통령령으로 정하는 방법에 따라 이월하여 필요경비에 산입한다. <개정 2017.12.19>
1. 업무용승용차별 연간 감가상각비
2. 업무용승용차별 연간 임차료 중 대통령령으로 정하는 감가상각비 상당액
When applying paragraph ①, if the costs falling under the following categories among the amount used for business use exceed 8 million won in the relevant taxation period, respectively (if the relevant taxation period is less than one year, or if the vehicle is held or leased for only a part of the taxation period, this amount shall be the amount calculated by multiplying 8 million won by the number of months held or leased and dividing it by 12) (hereinafter referred to as "amount exceeding the depreciation limit" in this Article), such excess amount shall not be included in necessary expenses for the relevant taxation period and shall be carried forward and included in necessary expenses according to the method prescribed by Presidential Decree. 1. Annual depreciation per passenger car for business use 2. Amount equivalent to depreciation, as prescribed by Presidential Decree, among annual lease fees per passenger car for business use
제160조제3항에 따른 복식부기의무자가 업무용승용차를 처분하여 발생하는 손실로서 업무용승용차별로 8백만원을 초과하는 금액은 대통령령으로 정하는 이월 등의 방법에 따라 필요경비에 산입한다.
For a person obligated to keep books using the double-entry bookkeeping method under Article 160 (3), losses arising from the disposition of a passenger car for business use that exceed 8 million won per passenger car for business use shall be included in necessary expenses through methods such as carrying forward, etc., as prescribed by Presidential Decree.
제1항부터 제3항까지에 따라 업무용승용차 관련 비용 등을 필요경비에 산입한 제160조제3항에 따른 복식부기의무자는 대통령령으로 정하는 바에 따라 업무용승용차 관련 비용 등에 관한 명세서를 납세지 관할세무서장에게 제출하여야 한다.
A person obligated to keep books using the double-entry bookkeeping method under Article 160 (3) who has included expenses related to passenger cars for business use, etc., in necessary expenses under paragraphs ① through ③ shall submit a statement of expenses related to passenger cars for business use, etc., to the head of the tax office having jurisdiction over the taxpayer’s place of taxation, as prescribed by Presidential Decree.
업무사용금액의 계산방법, 감가상각비 한도초과액 이월방법과 그 밖에 필요한 사항은 대통령령으로 정한다.
The calculation method for the amount used for business use, the carry-forward method for the amount exceeding the depreciation limit, and other necessary matters shall be prescribed by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.