소득세법
Article 81-2 (Additional Tax for Failure to Submit a Confirmation of Diligent Filing)
제81조의2 성실신고확인서 제출 불성실 가산세
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
성실신고확인대상사업자가 제70조의2제2항에 따라 그 과세기간의 다음 연도 6월 30일까지 성실신고확인서를 납세지 관할 세무서장에게 제출하지 아니한 경우에는 다음 각 호의 금액 중 큰 금액을 가산세로 해당 과세기간의 종합소득 결정세액에 더하여 납부하여야 한다. <개정 2021.12.8>
1. 다음 계산식에 따라 계산한 금액(사업소득금액이 종합소득금액에서 차지하는 비율이 1보다 큰 경우에는 1로, 0보다 작은 경우에는 0으로 한다)<img src="http://www.law.go.kr/flDownload.do?flSeq=110410477" alt="img110410477" >┌────────────────────┐│ ││ 가산세 = A × B × 100분의 5 ││ ─── ││ C ││ ││ A: 종합소득산출세액 ││ B: 사업소득금액 ││ C: 종합소득금액 │└────────────────────┘</img>
2. 해당 과세기간 사업소득의 총수입금액에 1만분의 2를 곱한 금액
If a business operator subject to confirmation of diligent filing fails to submit the confirmation of diligent filing to the head of the tax office having jurisdiction over the place of tax payment by June 30 of the year following the relevant taxation period pursuant to Article 70-2 (2), the business operator shall pay, as an additional tax, the larger of the amounts calculated under the following subparagraphs, in addition to the determined comprehensive income tax for the relevant taxation period. <Amended by Act No. 18583, Dec. 8, 2021> 1. The amount calculated according to the following formula (if the ratio of business income to comprehensive income is greater than 1, it shall be 1; if it is less than 0, it shall be 0)<img src="http://www.law.go.kr/flDownload.do?flSeq=110410477" alt="img110410477" >┌────────────────────┐│ ││ Additional Tax = A × B × 5/100 ││ ─── ││ C ││ ││ A: Calculated comprehensive income tax ││ B: Business income ││ C: Comprehensive income │└────────────────────┘</img> 2. The amount obtained by multiplying the total revenue from business income for the relevant taxation period by 2/10,000.
제1항을 적용할 때 제80조에 따른 경정으로 종합소득산출세액이 0보다 크게 된 경우에는 경정된 종합소득산출세액을 기준으로 가산세를 계산한다.
When applying paragraph ①, if the calculated comprehensive income tax becomes greater than 0 due to a correction under Article 80, the additional tax shall be calculated based on the corrected calculated comprehensive income tax.
제1항에 따른 가산세는 종합소득산출세액이 없는 경우에도 적용한다. <신설 2021.12.8>
The additional tax under paragraph ① shall also apply even if there is no calculated comprehensive income tax. <Newly inserted by Act No. 18583, Dec. 8, 2021>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.