조세특례제한법
Article 100-10 (Correction of Earned Income Tax Credit, etc.)
제100조의10 근로장려금의 경정 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
납세지 관할 세무서장은 제100조의7제1항에 따라 근로장려금을 결정한 후 그 결정에 탈루나 오류가 있을 때에는 근로장려금을 경정하여야 한다.
Where there is an omission or error in the earned income tax credit determined under Article 100-7 (1), the head of the tax office having jurisdiction over the tax office shall correct the earned income tax credit.
신청자가 신청한 근로장려금이 제100조의7에 따른 근로장려금을 초과한 경우에는 「국세기본법」 제47조의3을 적용하지 아니한다. <개정 2011.12.31>
If the earned income tax credit applied for by the applicant exceeds the earned income tax credit under Article 100-7, Article 47-3 of the Framework Act on National Taxes shall not apply. <Amended by Act No. 11144, Dec. 31, 2011>
제1항에 따른 경정으로 제100조의7에 따른 근로장려금이 줄어들어 신청자가 환급받은 세액이 환급받아야 할 세액을 초과한 경우에는 다음 계산식을 이용하여 산정한 금액을 「국세기본법」 제47조의4제1항에 따른 가산세로 한다. 다만, 신청자에게 귀책사유가 없는 경우로서 대통령령으로 정하는 경우에는 가산세를 부과하지 아니한다. <개정 2014.1.1, 2016.12.20, 2020.12.29> 초과하여 환급받은 세액 × 환급받은 날의 다음 날부터 납부고지일까지의 기간 × 금융기관이 연체대출금에 대하여 적용하는 이자율 등을 고려하여 대통령령으로 정하는 이자율
Where the earned income tax credit under Article 100-7 is reduced due to a correction under paragraph (1), and the tax amount refunded to the applicant exceeds the tax amount that should have been refunded, the amount calculated using the following formula shall be deemed as additional tax under Article 47-3 (1) of the Framework Act on National Taxes. Provided, That in cases where the applicant is not at fault and as prescribed by Presidential Decree, additional tax shall not be imposed. <Amended by Act No. 12224, Jan. 1, 2014; Act No. 14468, Dec. 20, 2016; Act No. 17814, Dec. 29, 2020> The excess refunded tax amount × The period from the day following the date of refund to the date of tax notice × The interest rate prescribed by Presidential Decree, considering the interest rate applied by financial institutions to overdue loans, etc.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.