조세특례제한법
Article 107-2 (Special Cases for Value-Added Tax for Foreign Tourists)
제107조의2 외국인 관광객에 대한 부가가치세의 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
외국인관광객 등이 2018년 1월 1일부터 2028년 12월 31일까지 「관광진흥법」 제3조제1항제2호 및 같은 항 제3호나목에 따른 시설로서 대통령령으로 정하는 요건을 갖춘 관광숙박시설(이하 이 조에서 "특례적용관광숙박시설"이라 한다)에서 30일 이하의 숙박용역(이하 이 조에서 "환급대상 숙박용역"이라 한다)을 공급받은 경우에는 대통령령으로 정하는 바에 따라 해당 환급대상 숙박용역에 대한 부가가치세액을 환급받을 수 있다. <개정 2017.12.19, 2018.12.24, 2019.12.31, 2020.12.29, 2022.12.31, 2024.12.31, 2025.12.23>
Where foreign tourists, etc. receive lodging services (hereinafter referred to as "refundable lodging services" in this Article) for not more than 30 days at tourist accommodation facilities that meet the requirements prescribed by a Presidential Decree, as facilities under Article 3(1) subparagraph 2 and Article 3(1) subparagraph 3(b) of the 「Act on the Promotion of Tourism Industry」 (hereinafter referred to as "special application tourist accommodation facilities" in this Article), from January 1, 2018, to December 31, 2028, they may receive a refund of the value-added tax amount for the relevant refundable lodging services according to the matters prescribed by a Presidential Decree. <Amended by Act No. 14524, Dec. 19, 2017; Act No. 15956, Dec. 24, 2018; Act No. 16837, Dec. 31, 2019; Act No. 17855, Dec. 29, 2020; Act No. 19158, Dec. 31, 2022; Act No. 20356, Dec. 31, 2024; Act No. 20557, Dec. 23, 2025>
특례적용관광숙박시설의 납세지 관할 세무서장은 제1항에 따른 환급대상이 아닌 숙박용역에 대하여 외국인관광객 등이 부가가치세를 환급받은 경우에는 대통령령으로 정하는 바에 따라 특례적용관광숙박시설사업자 등 대통령령으로 정하는 자에게 부가가치세액을 징수하여야 한다. <개정 2024.12.31>
Where foreign tourists, etc. have received a refund of value-added tax for lodging services that are not eligible for refund under paragraph ①, the head of the tax office having jurisdiction over the place of taxation of the special application tourist accommodation facilities shall collect the value-added tax amount from the business operator of the special application tourist accommodation facilities or other persons prescribed by a Presidential Decree, according to the matters prescribed by a Presidential Decree. <Amended by Act No. 20356, Dec. 31, 2024>
국세청장, 관할 지방국세청장 또는 관할 세무서장은 부정 환급 방지를 위하여 필요하다고 인정하면 대통령령으로 정하는 바에 따라 특례적용관광숙박시설에 대하여 필요한 명령을 할 수 있다. <개정 2024.12.31>
The Commissioner of the National Tax Service, the head of the regional tax office having jurisdiction, or the head of the tax office having jurisdiction may issue necessary orders to special application tourist accommodation facilities, as prescribed by a Presidential Decree, if deemed necessary to prevent fraudulent refunds. <Amended by Act No. 20356, Dec. 31, 2024>
제1항과 제2항을 적용할 때 외국인관광객, 특례적용관광숙박시설, 환급대상 숙박용역의 범위, 세액 환급의 절차와 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2024.12.31>
When applying paragraphs ① and ②, the scope of foreign tourists, special application tourist accommodation facilities, refundable lodging services, the procedures for tax refund, and other necessary matters shall be prescribed by a Presidential Decree. <Amended by Act No. 20356, Dec. 31, 2024>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.