조세특례제한법
Article 110 (Exemption of Individual Consumption Tax on Passenger Cars for Diplomatic Use, etc.)
제110조 외교관용 등 승용자동차에 대한 개별소비세의 면제
- Ministry
- 재정경제부
- In force
- 2026-09-18
- Articles
- 362
대통령령으로 정하는 외교관으로서 우리나라에 주재하는 자가 구입하는 국산승용자동차와 협정에 의하여 등록된 외국 민간 원조단체가 주무부장관의 추천을 받아 그 사업용으로 구입하는 국산승용자동차에 대해서는 개별소비세를 면제한다.
Individual consumption tax shall be exempted on domestically manufactured passenger cars purchased by individuals residing in Korea who are diplomats as prescribed by Presidential Decree, and on domestically manufactured passenger cars purchased for business use by foreign private aid organizations registered under an agreement, with the recommendation of the competent minister.
제1항에 따른 국산승용자동차를 제조장에서 반출하려는 내국인은 대통령령으로 정하는 바에 따라 관할 세무서장의 승인을 받아야 한다.
Nationals intending to remove domestically manufactured passenger cars under Paragraph ① from the place of manufacture shall obtain approval from the head of the competent tax office in accordance with the provisions of the Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.