Article 112 (Reduction and Exemption of Individual Consumption Tax on Golf Courses Located in Crisis Areas)

제112조 위기지역 소재 골프장에 대한 개별소비세 감면

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

Original (Korean)

제112조(위기지역 소재 골프장에 대한 개별소비세 감면) 위기지역에 있는 골프장 입장행위(2021년 12월 31일까지 입장하는 경우만 해당한다)에 대해서는 「개별소비세법」 제1조제3항제4호에도 불구하고 3천원의 세율을 적용한다.

Translation

① Notwithstanding Article 1, Paragraph 3, Subparagraph 4 of the Individual Consumption Tax Act, a tax rate of 3,000 won shall apply to admission activities at golf courses located in crisis areas (limited to admissions made by December 31, 2021).

Translation

Machine translation. The Korean text is authoritative.

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