조세특례제한법
Article 100-16 (Tax Liability of Business Partnerships and Partners)
제100조의16 동업기업 및 동업자의 납세의무
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
동업기업에 대해서는 「소득세법」 제2조제1항 및 「법인세법」 제3조제1항에도 불구하고 「소득세법」 제3조 및 「법인세법」 제4조제1항 각 호의 소득에 대한 소득세 또는 법인세를 부과하지 아니한다. <개정 2018.12.24>
Notwithstanding Articles 2(1) of the Income Tax Act and 3(1) of the Corporate Tax Act, income tax or corporate tax shall not be imposed on income falling under the categories specified in Article 3 of the Income Tax Act and Article 4(1) of the Corporate Tax Act for business partnerships. <Amended by Act No. 16178, Dec. 24, 2018>
동업자(상위 동업기업인 동업자는 제외한다)는 제100조의18에 따라 배분받은 동업기업의 소득에 대하여 소득세 또는 법인세를 납부할 의무를 진다. <개정 2023.12.31>
Partners (excluding partners who are superior business partnerships) shall be obligated to pay income tax or corporate tax on the income of the business partnership allocated under Article 100-18. <Amended by Act No. 18177, Dec. 31, 2023>
내국법인이 동업기업과세특례를 적용받는 경우 해당 내국법인(이하 "동업기업 전환법인"이라 한다)은 「법인세법」 제79조제1항의 "해산에 의한 청산소득"의 금액에 준하여 대통령령으로 정하는 바에 따라 계산한 과세표준에 「법인세법」 제55조제1항에 따른 세율을 적용하여 계산한 금액을 법인세(이하 "준청산소득에 대한 법인세"라 한다)로 납부할 의무가 있다.
Where a domestic corporation is subject to the business partnership tax deferral special treatment, the domestic corporation (hereinafter referred to as "corporation converted to a business partnership") shall be obligated to pay corporate tax (hereinafter referred to as "corporate tax on deemed liquidation income") calculated by applying the tax rates under Article 55(1) of the Corporate Tax Act to the taxable income calculated in accordance with the Presidential Decree, in a manner equivalent to the amount of "liquidation income due to dissolution" under Article 79(1) of the Corporate Tax Act.
동업기업 전환법인은 동업기업과세특례를 적용받는 최초 사업연도의 직전 사업연도 종료일 이후 3개월이 되는 날까지 대통령으로 정하는 바에 따라 준청산소득에 대한 법인세의 과세표준과 세액을 납세지 관할세무서장에게 신고하여야 한다.
The corporation converted to a business partnership shall report to the head of the tax office having jurisdiction over its place of tax payment the taxable income and tax amount of the deemed liquidation income by the date falling three months after the end of the business year immediately preceding the first business year to which the business partnership tax deferral special treatment applies, in accordance with the Presidential Decree.
동업기업 전환법인은 준청산소득에 대한 법인세의 세액을 제4항의 신고기한부터 3년의 기간 동안 균분한 금액 이상 납부하여야 한다.
The corporation converted to a business partnership shall pay an amount not less than the amount obtained by dividing the tax amount of the deemed liquidation income into equal installments over a period of three years from the filing deadline specified in paragraph ④.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.