소득세법
Article 85 (Collection and Refund)
제85조 징수와 환급
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
납세지 관할 세무서장은 거주자가 다음 각 호의 어느 하나에 해당하면 그 미납된 부분의 소득세액을 「국세징수법」에 따라 징수한다. <개정 2013.1.1>
1. 제65조제6항에 따라 중간예납세액을 신고ㆍ납부하여야 할 자가 그 세액의 전부 또는 일부를 납부하지 아니한 경우
2. 제76조에 따라 해당 과세기간의 소득세로 납부하여야 할 세액의 전부 또는 일부를 납부하지 아니한 경우
The head of the tax office having jurisdiction over the taxpayer's place of taxation shall collect the unpaid income tax in accordance with the 「Enforcement Decree of the National Tax Collection Act」 when a resident falls under any of the following subparagraphs. <Amended by Act No. 11614, Jan. 1, 2013> 1. Where a person who is obligated to report and pay the interim prepayment tax under Article 65 (6) has failed to pay all or part of the tax amount. 2. Where a person has failed to pay all or part of the tax amount that should be paid as income tax for the relevant taxable period under Article 76.
납세지 관할 세무서장은 제1항 또는 제76조에 따라 징수하거나 납부된 거주자의 해당 과세기간 소득세액이 제80조에 따라 납세지 관할 세무서장 또는 지방국세청장이 결정 또는 경정한 소득세액에 미달할 때에는 그 미달하는 세액을 징수한다. 제65조에 따른 중간예납세액의 경우에도 또한 같다.
The head of the tax office having jurisdiction over the taxpayer's place of taxation shall collect the insufficient tax amount when the income tax for the relevant taxable period of a resident collected or paid under Paragraph (1) or Article 76 is less than the income tax determined or revised by the head of the tax office having jurisdiction over the taxpayer's place of taxation or the regional commissioner of national tax under Article 80. The same shall apply to the interim prepayment tax under Article 65.
납세지 관할 세무서장은 원천징수의무자가 징수하였거나 징수하여야 할 세액을 그 기한까지 납부하지 아니하였거나 미달하게 납부한 경우에는 그 징수하여야 할 세액에 「국세기본법」 제47조의5제1항에 따른 가산세액을 더한 금액을 그 세액으로 하여 그 원천징수의무자로부터 징수하여야 한다. 다만, 원천징수의무자가 원천징수를 하지 아니한 경우로서 다음 각 호의 어느 하나에 해당하는 경우에는 「국세기본법」 제47조의5제1항에 따른 가산세액만을 징수한다. <개정 2012.1.1, 2013.1.1>
1. 납세의무자가 신고ㆍ납부한 과세표준금액에 원천징수하지 아니한 원천징수대상 소득금액이 이미 산입된 경우
2. 원천징수하지 아니한 원천징수대상 소득금액에 대해서 납세의무자의 관할 세무서장이 제80조 및 제114조에 따라 그 납세의무자에게 직접 소득세를 부과ㆍ징수하는 경우
Where a withholding agent has failed to pay, or has paid insufficiently, the tax amount that should have been collected or has collected, by the due date, the head of the tax office having jurisdiction over the taxpayer's place of taxation shall collect the amount obtained by adding the penalty tax under Article 47-5 (1) of the 「Framework Act on National Taxes」 to the tax amount to be collected from the withholding agent. Provided, that where a withholding agent has failed to withhold tax, and falls under any of the following subparagraphs, only the penalty tax under Article 47-5 (1) of the 「Framework Act on National Taxes」 shall be collected. <Amended by Act No. 11137, Jan. 1, 2012; Act No. 11614, Jan. 1, 2013> 1. Where the income amount subject to withholding, for which withholding has not been made, is already included in the taxable base amount reported and paid by the taxpayer. 2. Where income tax is directly imposed and collected from the taxpayer by the head of the tax office having jurisdiction over the taxpayer for the income amount subject to withholding, for which withholding has not been made, under Articles 80 and 114.
납세지 관할 세무서장은 제65조ㆍ제69조ㆍ제82조ㆍ제127조 및 제150조에 따라 중간예납, 토지등 매매차익예정신고납부, 수시부과 및 원천징수한 세액이 제15조제3호에 따른 종합소득 총결정세액과 퇴직소득 총결정세액의 합계액을 각각 초과하는 경우에는 그 초과하는 세액은 환급하거나 다른 국세 및 강제징수비에 충당하여야 한다. <개정 2020.12.29>
Where the interim prepayment tax, the advance payment tax on the sale of land, etc., the additional imposition tax, and the withheld tax collected under Articles 65, 69, 82, 127, and 150 exceed the total determined tax amount of global income and the total determined tax amount of retirement income as prescribed by Article 15 (3), the head of the tax office having jurisdiction over the taxpayer's place of taxation shall refund the excess tax amount or offset it against other national taxes and compulsory collection expenses. <Amended by Act No. 17791, Dec. 29, 2020>
납세조합 관할 세무서장은 납세조합이 그 조합원에 대한 해당 소득세를 매월 징수하여 기한까지 납부하지 아니하였거나 미달하게 납부하였을 때에는 그 징수하여야 할 세액에 「국세기본법」 제47조의5제1항에 따른 가산세액을 더한 금액을 세액으로 하여 해당 납세조합으로부터 징수하여야 한다. <신설 2012.1.1>
Where a taxpayers' association has failed to pay, or has paid insufficiently, the income tax for its members that it collected each month by the due date, the head of the tax office having jurisdiction over the taxpayers' association shall collect the amount obtained by adding the penalty tax under Article 47-5 (1) of the 「Framework Act on National Taxes」 to the tax amount to be collected from the taxpayers' association. <Newly inserted by Act No. 11137, Jan. 1, 2012>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.