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Income Tax Act

소득세법

Article 92 (Calculation of Tax Base and Tax Amount of Capital Gains)

제92조 양도소득과세표준과 세액의 계산

Ministry
재정경제부
In force
2026-01-01
Articles
259
Original (Korean)
①

거주자의 양도소득에 대한 과세표준(이하 "양도소득과세표준"이라 한다)은 종합소득 및 퇴직소득에 대한 과세표준과 구분하여 계산한다. <개정 2020.12.29, 2024.12.31>

The tax base for capital gains of a resident (hereinafter referred to as "tax base of capital gains") shall be calculated separately from the tax base for global income and retirement income. <Amended by Act No. 17827, Dec. 29, 2020, Act No. 19933, Dec. 31, 2024>

②

양도소득과세표준은 다음 각 호의 순서에 따라 계산한다.

  1. 1. 양도차익: 제94조에 따른 양도소득의 총수입금액(이하 "양도가액"이라 한다)에서 제97조에 따른 필요경비를 공제하여 계산

  2. 2. 양도소득금액: 제1호의 양도차익(이하 "양도차익"이라 한다)에서 제95조에 따른 장기보유 특별공제액을 공제하여 계산

  3. 3. 양도소득과세표준: 제2호의 양도소득금액에서 제103조에 따른 양도소득 기본공제액을 공제하여 계산

The tax base of capital gains shall be calculated in the following order: 1. Capital gains: Calculated by deducting necessary expenses under Article 97 from the total revenue of capital gains under Article 94 (hereinafter referred to as "transfer price"). 2. Amount of capital gains: Calculated by deducting the special deduction for long-term holding under Article 95 from the capital gains under subparagraph 1 (hereinafter referred to as "capital gains"). 3. Tax base of capital gains: Calculated by deducting the basic deduction for capital gains under Article 103 from the amount of capital gains under subparagraph 2.

③

양도소득세액은 이 법에 특별한 규정이 있는 경우를 제외하고는 다음 각 호의 순서에 따라 계산한다.

  1. 1. 양도소득 산출세액: 제2항에 따라 계산한 양도소득과세표준에 제104조에 따른 세율을 적용하여 계산

  2. 2. 양도소득 결정세액: 제1호의 양도소득 산출세액에서 제90조에 따라 감면되는 세액이 있을 때에는 이를 공제하여 계산

  3. 3. 양도소득 총결정세액: 제2호의 양도소득 결정세액에 제114조의2, 제115조 및 「국세기본법」 제47조의2부터 제47조의4까지에 따른 가산세를 더하여 계산

The capital gains tax amount shall be calculated in the following order, unless otherwise provided for in this Act: 1. Calculated tax amount of capital gains: Calculated by applying the tax rate under Article 104 to the tax base of capital gains calculated under paragraph 2. 2. Determined tax amount of capital gains: Calculated by deducting the tax amount to be reduced under Article 90 from the calculated tax amount of capital gains under subparagraph 1. 3. Total determined tax amount of capital gains: Calculated by adding the additional taxes under Articles 114-2, 115, and Articles 47-2 through 47-4 of the Framework Act on National Taxes to the determined tax amount of capital gains under subparagraph 2.

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Income Tax Act 제92조 — Article 92 (Calculation of Tax Base and Tax Amount of Capital Gains) · Law4Kor