Article 100-8 (Refund and Settlement of Earned Income Tax Credit, etc.)

제100조의8 근로장려금의 환급 및 정산 등

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

Original (Korean)

Translation

①

납세지 관할 세무서장은 제100조의7에 따라 결정된 근로장려금을 환급세액으로 하여 「국세기본법」 제51조를 준용하여 환급한다. <개정 2014.1.1>

The head of the tax office having jurisdiction over the place of tax payment shall refund the earned income tax credit determined under Article 100-7 as a refund amount by applying Article 51 of the Framework Act on National Taxes mutatis mutandis. <Amended by Act No. 12230, Jan. 1, 2014>

②

제1항 및 제8항에 따른 환급세액에 대해서는 「국세기본법」 제52조를 적용하지 아니한다. <개정 2018.12.24, 2021.12.28>

Article 52 of the Framework Act on National Taxes shall not apply to the refund amount under paragraphs (1) and (8). <Amended by Act No. 15964, Dec. 24, 2018; Act No. 18616, Dec. 28, 2021>

③

근로장려금을 결정한 납세지 관할 세무서장은 대통령령으로 정하는 바에 따라 근로장려금의 결정일부터 30일(제100조의7제1항제2호에 따른 근로장려금의 경우에는 결정일부터 15일) 이내에 그 결정 사실을 신청자에게 통지하고, 환급할 세액이 있을 경우에는 같은 기한까지 환급하여야 한다. <개정 2018.12.24, 2020.12.29>

The head of the tax office having jurisdiction over the place of tax payment, who has determined the earned income tax credit, shall notify the applicant of the determination and refund the tax amount to be refunded within 30 days (or 15 days from the date of determination for an earned income tax credit under Article 100-7 (1) 2) from the date of determination, as prescribed by Presidential Decree. <Amended by Act No. 15964, Dec. 24, 2018; Act No. 17819, Dec. 29, 2020>

④

제1항에 따라 「국세기본법」 제51조를 준용할 때 근로장려금을 받으려는 거주자에게 국세의 체납액(「국세징수법」 제2조제1항제4호에 따른 체납액을 말한다. 이하 이 항에서 같다)이 있는 경우에는 환급할 근로장려금의 100분의 30을 한도로 하여 그 국세의 체납액에 충당한다. 이 경우 다른 국세에 부가되는 국세는 본세에 따른다. <신설 2013.8.13, 2015.12.15, 2020.12.29>

When applying Article 51 of the Framework Act on National Taxes under paragraph (1), if a resident who intends to receive the earned income tax credit has any unpaid national taxes (referring to unpaid amounts under Article 2 (1) 4 of the National Tax Collection Act; hereinafter the same applies in this paragraph), the unpaid national taxes shall be offset against the earned income tax credit to be refunded, up to 30/100 of the earned income tax credit to be refunded. In such cases, national taxes ancillary to other national taxes shall follow the principal taxes. <Newly Inserted by Act No. 11995, Aug. 13, 2013; Amended by Act No. 13630, Dec. 15, 2015; Act No. 17819, Dec. 29, 2020>

⑤

제1항 및 제3항에도 불구하고 납세지 관할 세무서장은 다음 각 호의 어느 하나에 해당하는 경우에는 반기 신청에 따른 근로장려금을 환급하지 아니하고 제8항에 따른 정산(환급 또는 환수하는 것을 말한다. 이하 이 절에서 같다) 시 환급 또는 환수하여야 한다. <개정 2019.12.31, 2021.12.28, 2024.12.31>

1. 상반기 소득분에 대한 반기 신청에 따른 근로장려금이 대통령령으로 정하는 금액 미만인 경우
2. 상반기 근로장려금 환급 시 정산할 때 환수가 예상되는 경우로서 대통령령으로 정하는 경우

Notwithstanding paragraphs (1) and (3), the head of the tax office having jurisdiction over the place of tax payment shall not refund the earned income tax credit based on semi-annual applications in any of the following cases, but shall refund or collect it upon settlement under paragraph (8) (referring to refunding or collecting; hereinafter the same applies in this Division): <Amended by Act No. 17005, Dec. 31, 2019; Act No. 18616, Dec. 28, 2021; Act No. 19094, Dec. 31, 2024> 1. When the earned income tax credit based on the semi-annual application for the first half-year income falls below the amount prescribed by Presidential Decree. 2. When collection is expected during settlement of the earned income tax credit for the first half-year, as prescribed by Presidential Decree.

⑥

제1항부터 제4항까지의 규정에 따라 환급받은 근로장려금 중 대통령령으로 정하는 액수 이하의 금액은 압류할 수 없다. <신설 2018.12.24>

The amount of earned income tax credit refunded under paragraphs (1) through (4) up to the amount prescribed by Presidential Decree shall not be subject to seizure. <Newly Inserted by Act No. 15964, Dec. 24, 2018>

⑦

환급세액의 산정방법, 환급절차, 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2013.8.13, 2018.12.24>

The method of calculating the refund amount, refund procedures, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 11995, Aug. 13, 2013; Act No. 15964, Dec. 24, 2018>

⑧

납세지 관할 세무서장은 반기 신청한 거주자에 대하여 해당 과세연도의 다음 연도 6월 30일까지 이미 환급받은 근로장려금과 제100조의6제1항에 따라 신청하여 이 조 제1항에 따라 환급하여야 할 해당 과세연도 근로장려금을 비교하여 그 차액을 환급하거나 환수하여야 한다. 다만, 제100조의6제3항에 따라 같은 조 제1항에 따른 신청을 한 것으로 보는 경우에는 해당 과세연도의 다음 연도 9월 30일까지 정산하여야 한다. <신설 2018.12.24, 2019.12.31, 2021.12.28>

The head of the tax office having jurisdiction over the place of tax payment shall compare the earned income tax credit already refunded to a resident who has applied for semi-annual payment with the earned income tax credit to be refunded under paragraph (1) for the relevant taxable year, which is applied for under Article 100-6 (1), by June 30 of the year following the relevant taxable year, and refund or collect the difference. Provided, That if the application under Article 100-6 (1) is deemed to have been made under Article 100-6 (3), settlement shall be made by September 30 of the year following the relevant taxable year. <Newly Inserted by Act No. 15964, Dec. 24, 2018; Amended by Act No. 17005, Dec. 31, 2019; Act No. 18616, Dec. 28, 2021>

Translation

Machine translation. The Korean text is authoritative.

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