Article 100-6 (Application for Earned Income Tax Credit, etc.)

제100조의6 근로장려금의 신청 등

Ministry: 재정경제부
In force: 2026-01-01
Articles: 362

Original (Korean)

Translation

①

근로장려금을 받으려는 거주자는 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고 기간(이하 이 조에서 "신청기간"이라 한다)에 다음 각 호의 사항이 포함된 근로장려금신청서에 근로장려금 신청자격을 확인하기 위하여 필요한 대통령령으로 정하는 증거자료를 첨부하여 납세지 관할 세무서장에게 근로장려금을 신청하여야 한다. <개정 2014.1.1, 2018.12.24, 2020.12.29>

1. 신청자격
2. 제100조의5제1항 및 제3항부터 제5항까지의 규정에 따라 산정한 근로장려금

A resident who intends to receive the earned income tax credit shall apply for the earned income tax credit to the head of the tax office having jurisdiction over the place of tax payment by submitting an application for the earned income tax credit, which includes the following matters, and supporting documents prescribed by the Presidential Decree to verify eligibility for the earned income tax credit, during the period for confirming the global income tax base pursuant to Article 70 or Article 74 of the 「Income Tax Act」 (hereinafter referred to as the "Application Period" in this Article). <Amended by Act No. 12248, Jan. 1, 2014; Act No. 15951, Dec. 24, 2018; Act No. 17807, Dec. 29, 2020> 1. Eligibility for application 2. Earned income tax credit calculated in accordance with Article 100-5 (1) and (3) through (5)

②

제1항ㆍ제7항 또는 제8항을 적용하는 경우 거주자가 사망하였을 때에는 거주자의 상속인이 거주자의 근로장려금을 신청할 수 있다. 이 경우 거주자가 근로장려금을 신청한 것으로 본다. <개정 2014.12.23, 2018.12.24>

When applying Article 100-6 (1), (7), or (8), if a resident dies, the resident's heir may apply for the resident's earned income tax credit. In this case, it shall be deemed that the resident has applied for the earned income tax credit. <Amended by Act No. 12985, Dec. 23, 2014; Act No. 15951, Dec. 24, 2018>

③

해당 소득세 과세기간에 근로소득 외의 소득이 있는 거주자가 제7항에 해당하는 내용의 신청을 한 경우에는 제1항에 따른 근로장려금을 신청한 것으로 본다. <신설 2021.12.28>

If a resident who has income other than earned income during the relevant income tax period applies for the contents specified in Article 100-6 (7), it shall be deemed that the resident has applied for the earned income tax credit under Article 100-6 (1). <Newly Inserted by Act No. 18651, Dec. 28, 2021>

④

제1항ㆍ제7항 또는 제8항을 적용하는 경우 가구 내에서 둘 이상 거주자가 근로장려금을 신청한 때에는 대통령령으로 정하는 거주자 1명이 근로장려금을 신청한 것으로 본다. <신설 2013.1.1, 2014.1.1, 2014.12.23, 2018.12.24>

When applying Article 100-6 (1), (7), or (8), if two or more residents within a household apply for the earned income tax credit, it shall be deemed that one resident, as prescribed by the Presidential Decree, has applied for the earned income tax credit. <Newly Inserted by Act No. 11620, Jan. 1, 2013; Act No. 12248, Jan. 1, 2014; Act No. 12985, Dec. 23, 2014; Act No. 15951, Dec. 24, 2018>

⑤

제1항은 거주자가 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고 기간에 종합소득과세표준 확정신고(그 배우자의 종합소득과세표준 확정신고를 포함한다)와 제1항 또는 제8항에 따른 신청을 한 경우에만 적용한다. 다만, 종합소득과세표준 확정신고 기간에 종합소득과세표준 확정신고를 하지 아니한 자가 제100조의7에 따른 근로장려금의 결정일까지 종합소득과세표준을 「국세기본법」 제45조의3에 따라 기한 후 신고(그 배우자의 종합소득과세표준 기한 후 신고를 포함한다)를 한 경우에는 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고 기간에 종합소득과세표준 확정신고를 한 것으로 본다. <개정 2013.1.1, 2014.1.1, 2019.12.31, 2020.12.29>

Article 100-6 (1) shall apply only when a resident has filed a global income tax base confirmation report (including the global income tax base confirmation report of the spouse) during the period for confirming the global income tax base pursuant to Article 70 or Article 74 of the 「Income Tax Act」, and has filed an application under Article 100-6 (1) or (8). However, if a person who has not filed a global income tax base confirmation report during the period for confirming the global income tax base pursuant to Article 70 or Article 74 of the 「Income Tax Act」 has filed a late report (including a late report of the spouse's global income tax base) pursuant to Article 45-3 of the 「Framework Act on National Taxes」 by the decision date of the earned income tax credit under Article 100-7, it shall be deemed that a global income tax base confirmation report has been filed during the period for confirming the global income tax base pursuant to Article 70 or Article 74 of the 「Income Tax Act」. <Amended by Act No. 11620, Jan. 1, 2013; Act No. 12248, Jan. 1, 2014; Act No. 17021, Dec. 31, 2019; Act No. 17807, Dec. 29, 2020>

⑥

다음 각 호의 어느 하나에 해당하는 때에는 이 절을 적용하는 경우 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고를 한 것으로 본다. <개정 2014.12.23>

1. 「소득세법」 제14조제3항제2호에 따른 일용근로자가 그 급여액에 대하여 제1항 또는 제8항에 따라 근로장려금을 신청하였을 때
2. 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고를 하여야 하는 자 중에서 종합소득금액 등을 고려하여 대통령령으로 정하는 자가 제1항 또는 제8항에 따라 근로장려금을 신청하였을 때
3. 「소득세법」 제73조에 따라 종합소득과세표준 확정신고를 하지 아니하는 자가 제1항 또는 제8항에 따라 근로장려금을 신청하였을 때

In any of the following cases, when applying this Article, it shall be deemed that a global income tax base confirmation report has been filed pursuant to Article 70 or Article 74 of the 「Income Tax Act」. <Amended by Act No. 12985, Dec. 23, 2014> 1. When an ordinary worker under Article 14 (3) 2 of the 「Income Tax Act」 has applied for the earned income tax credit pursuant to Article 100-6 (1) or (8) for their remuneration. 2. When a person required to file a global income tax base confirmation report pursuant to Article 70 or Article 74 of the 「Income Tax Act」, among those prescribed by the Presidential Decree considering their global income amount, etc., has applied for the earned income tax credit pursuant to Article 100-6 (1) or (8). 3. When a person who does not file a global income tax base confirmation report pursuant to Article 73 of the 「Income Tax Act」 has applied for the earned income tax credit pursuant to Article 100-6 (1) or (8).

⑦

제1항에도 불구하고 반기(半期)동안 대통령령으로 정하는 근로소득만 있는 거주자는 상반기 소득분에 대하여 9월 1일부터 9월 15일까지, 하반기 소득분에 대하여 다음 연도 3월 1일부터 3월 15일까지 다음 각 호의 사항이 포함된 근로장려금신청서에 근로장려금 신청자격을 확인하기 위하여 필요한 대통령령으로 정하는 자료를 첨부하여 납세지 관할 세무서장에게 근로장려금을 신청할 수 있다. <신설 2018.12.24, 2019.12.31>

1. 신청자격
2. 제100조의5제2항부터 제5항까지의 규정에 따라 산정한 근로장려금

Notwithstanding Article 100-6 (1), a resident who has only earned income as prescribed by the Presidential Decree during a semi-annual period may apply for the earned income tax credit to the head of the tax office having jurisdiction over the place of tax payment by submitting an application for the earned income tax credit, which includes the following matters, and supporting documents prescribed by the Presidential Decree to verify eligibility for the earned income tax credit, from September 1 to September 15 for the first half income and from March 1 to March 15 of the following year for the second half income. <Newly Inserted by Act No. 15951, Dec. 24, 2018; Act No. 17021, Dec. 31, 2019> 1. Eligibility for application 2. Earned income tax credit calculated in accordance with Article 100-5 (2) through (5)

⑧

제1항에 따른 신청기간에 근로장려금의 신청을 하지 아니한 거주자는 해당 신청기간 종료일의 다음 날부터 6개월 이내에 해당 근로장려금을 신청할 수 있다. <신설 2014.1.1, 2014.12.23, 2019.12.31>

A resident who has not applied for the earned income tax credit during the Application Period under Article 100-6 (1) may apply for the earned income tax credit within six months from the day following the expiration of the Application Period. <Newly Inserted by Act No. 12248, Jan. 1, 2014; Act No. 12985, Dec. 23, 2014; Act No. 17021, Dec. 31, 2019>

⑨

상반기 소득분에 대하여 제7항에 따른 신청을 한 경우 그 신청자의 의사에 따라 하반기 소득분에 대하여 같은 항에 따른 신청을 한 것으로 본다. <신설 2018.12.24, 2019.12.31>

If an application under Article 100-6 (7) has been filed for the first half income, it shall be deemed that an application under the same paragraph has been filed for the second half income, according to the applicant's intention. <Newly Inserted by Act No. 15951, Dec. 24, 2018; Act No. 17021, Dec. 31, 2019>

⑩

납세지 관할 세무서장은 「소득세법」 제164조에 따른 지급명세서 등 과세자료를 이용하여 근로장려금의 신청안내 등 필요한 조치를 할 수 있다. <신설 2011.12.31, 2013.1.1, 2014.1.1>

The head of the tax office having jurisdiction over the place of tax payment may take necessary measures, such as providing information about the earned income tax credit, by using tax data, including payment statements, pursuant to Article 164 of the 「Income Tax Act」. <Newly Inserted by Act No. 11500, Dec. 31, 2011; Act No. 11620, Jan. 1, 2013; Act No. 12248, Jan. 1, 2014>

⑪

납세지 관할 세무서장 또는 그 위임을 받은 세무공무원 등은 근로장려금 환급대상자가 누락되지 아니하도록 하기 위하여 거주자가 동의한 경우에는 근로장려금을 받으려는 거주자의 근로장려금을 직권으로 신청할 수 있다. <신설 2020.12.29>

The head of the tax office having jurisdiction over the place of tax payment, or a tax official delegated by them, may, with the consent of the resident who intends to receive the earned income tax credit, proactively apply for the earned income tax credit for that resident to ensure that recipients of the earned income tax credit are not omitted. <Newly Inserted by Act No. 17807, Dec. 29, 2020>

⑫

근로장려금의 신청안내, 신청절차, 신청서식, 신청자격의 확인 등을 위한 자료의 제출, 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2011.12.31, 2013.1.1, 2014.1.1, 2020.12.29>

Matters concerning the notification of application for the earned income tax credit, application procedures, application forms, submission of data for verification of eligibility for application, and other necessary matters shall be prescribed by the Presidential Decree. <Amended by Act No. 11500, Dec. 31, 2011; Act No. 11620, Jan. 1, 2013; Act No. 12248, Jan. 1, 2014; Act No. 17807, Dec. 29, 2020>

Translation

Machine translation. The Korean text is authoritative.

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