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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 14 (Tax Special Treatment for Investments in Start-ups, etc.)

제14조 창업기업 등에의 출자에 대한 과세특례

Ministry
재정경제부
In force
2026-01-01
Articles
362
Original (Korean)
①

다음 각 호의 어느 하나에 해당하는 주식 또는 출자지분(제1호ㆍ제2호ㆍ제2호의2ㆍ제2호의3 및 제3호부터 제6호까지의 규정에 따른 주식 또는 출자지분은 제13조제2항 각 호의 어느 하나에 해당하는 방법으로 취득하는 경우만 해당한다)의 양도로 발생하는 소득은 「소득세법」 제94조제1항제3호에 따른 양도소득에 포함하지 아니한다. 다만, 제1호ㆍ제2호ㆍ제2호의2ㆍ제2호의3ㆍ제3호부터 제6호까지 및 제8호의 경우에는 타인 소유의 주식 또는 출자지분을 매입에 의하여 취득하는 경우는 제외한다. <개정 1999.12.28, 2000.12.29, 2001.12.29, 2005.7.13, 2005.12.31, 2006.12.30, 2007.12.31, 2010.1.1, 2011.12.31, 2015.1.28, 2016.3.29, 2016.12.20, 2019.12.31, 2020.2.11, 2020.12.29, 2021.12.28, 2023.6.20, 2023.12.31, 2024.12.31>

  1. 1. 벤처투자회사 또는 「여신전문금융업법」에 따른 신기술사업금융전문회사에 출자함으로써 취득한 주식 또는 출자지분

  2. 2. 벤처투자조합이 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분

  3. 2의2. 민간재간접벤처투자조합이 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분

  4. 2의3. 농식품투자조합이 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분

  5. 3. 신기술사업투자조합이 신기술사업자, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분

  6. 4. 벤처기업에 출자함으로써 취득(개인투자조합을 통하여 벤처기업에 출자함으로써 취득하는 경우를 포함한다)한 대통령령으로 정하는 주식 또는 출자지분

  7. 5. 창업기획자에 출자함으로써 취득한 주식 또는 출자지분

  8. 6. 전문투자조합이 창업기업, 신기술사업자, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분

  9. 7. 「증권거래세법」 제3조제1호나목에서 정하는 방법으로 거래되는 벤처기업의 주식(「소득세법」 제104조제1항제11호가목의 대주주가 아닌 자가 양도하는 것으로 한정한다)

  10. 8. 「자본시장과 금융투자업에 관한 법률」 제117조의10에 따라 온라인소액투자중개의 방법으로 모집하는 창업 후 3년 이내의 기술우수중소기업 등 대통령령으로 정하는 기업에 출자함으로써 취득한 대통령령으로 정하는 주식 또는 출자지분

Income arising from the transfer of shares or equity interests falling under any of the following subparagraphs shall not be included in the capital gains under Article 94(1) subparagraph 3 of the Income Tax Act. However, for subparagraphs 1, 2, 2-2, 2-3, and 3 through 6, this shall apply only to shares or equity interests acquired through the methods specified in any subparagraph of Article 13(2). Furthermore, for subparagraphs 1, 2, 2-2, 2-3, and 3 through 6 and 8, cases where shares or equity interests owned by others are acquired through purchase shall be excluded. <Amended by Act No. 11152, Dec. 28, 1999, Act No. 11583, Dec. 29, 2000, Act No. 12271, Dec. 29, 2001, Act No. 12674, Jul. 13, 2005, Act No. 12844, Dec. 31, 2005, Act No. 13114, Dec. 30, 2006, Act No. 13575, Dec. 31, 2007, Act No. 13708, Jan. 1, 2010, Act No. 14110, Dec. 31, 2011, Act No. 15241, Jan. 28, 2015, Act No. 14032, Mar. 29, 2016, Act No. 14407, Dec. 20, 2016, Act No. 16837, Dec. 31, 2019, Act No. 17023, Feb. 11, 2020, Act No. 17773, Dec. 29, 2020, Act No. 18601, Dec. 28, 2021, Act No. 19524, Jun. 20, 2023, Act No. 20007, Dec. 31, 2023, Act No. 20767, Dec. 31, 2024> 1. Shares or equity interests acquired by investing in venture capital companies or new technology business finance companies under the Specialized Credit Finance Business Act. 2. Shares or equity interests acquired by venture capital investment partnerships by investing in start-up companies, venture companies, or new technology start-up specialized companies. 2-2. Shares or equity interests acquired by private indirect venture capital investment partnerships by investing in start-up companies, venture companies, or new technology start-up specialized companies. 2-3. Shares or equity interests acquired by agro-food investment partnerships by investing in start-up companies, venture companies, or new technology start-up specialized companies. 3. Shares or equity interests acquired by new technology business investment partnerships by investing in new technology business operators, venture companies, or new technology start-up specialized companies. 4. Shares or equity interests acquired by investing in venture companies (including those acquired by investing in venture companies through personal investment partnerships) as prescribed by Presidential Decree. 5. Shares or equity interests acquired by investing in start-up accelerators. 6. Shares or equity interests acquired by specialized investment partnerships by investing in start-up companies, new technology business operators, venture companies, or new technology start-up specialized companies. 7. Shares of venture companies traded by methods specified in Article 3(1) subparagraph 1(b) of the Securities Transaction Tax Act (limited to transfers by individuals who are not major shareholders under Article 104(1) subparagraph 11(a) of the Income Tax Act). 8. Shares or equity interests, as prescribed by Presidential Decree, acquired by investing in technology-superior small and medium-sized enterprises, etc., established within three years, which are raised through online small-amount investment brokerage under Article 117-10 of the Financial Investment Services and Capital Markets Act, as prescribed by Presidential Decree.

②

벤처투자조합이 벤처투자목적회사에 출자함으로써 발생하는 배당소득 중 다음 각 호의 소득금액에서 발생하는 배당소득은 「소득세법」 제17조에 따른 배당소득에 포함하지 아니한다. <신설 2025.12.23>

  1. 1. 벤처투자목적회사가 제13조제2항제1호부터 제4호까지의 어느 하나에 해당하는 방법으로 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 취득한 주식 또는 출자지분의 양도로 발생한 소득금액

  2. 2. 벤처투자목적회사가 취득한 내국법인이 발행한 채권의 양도로 발생한 소득금액

Dividend income arising from investments by venture capital investment partnerships in venture investment purpose companies, among the following, shall not be included in the dividend income under Article 17 of the Income Tax Act. <Newly inserted by Act No. 20767, Dec. 31, 2024> 1. Income arising from the transfer of shares or equity interests acquired by venture investment purpose companies by investing in start-up companies, venture companies, or new technology start-up specialized companies through any of the methods specified in Article 13(2) subparagraphs 1 through 4. 2. Income arising from the transfer of bonds issued by a domestic corporation, which have been acquired by venture investment purpose companies.

③

삭제 <2003.12.30>

Deleted. <Act No. 12271, Dec. 29, 2001>

④

다음 각 호의 어느 하나에 해당하는 소득에 대해서는 해당 조합이 조합원에게 그 소득을 지급할 때 소득세를 원천징수한다. 다만, 그 조합원이 민간재간접벤처투자조합인 경우에는 민간재간접벤처투자조합이 조합원에게 그 소득을 지급할 때 소득세를 원천징수한다. <개정 2010.1.1, 2011.12.31, 2015.1.28, 2019.12.31, 2020.2.11, 2021.12.28, 2023.12.31, 2025.12.23>

  1. 1. 벤처투자조합이 창업기업, 벤처기업, 신기술창업전문회사 또는 벤처투자목적회사에 출자함으로써 발생하는 배당소득. 다만, 벤처투자목적회사에 출자함으로써 발생하는 배당소득 중 제2항에 따라 「소득세법」 제17조에 따른 배당소득에 포함하지 아니하는 소득은 제외한다.

  2. 1의2. 민간재간접벤처투자조합이 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 발생하는 배당소득

  3. 1의3. 농식품투자조합이 창업기업, 벤처기업 또는 신기술창업전문회사에 출자함으로써 발생하는 배당소득

  4. 2. 신기술사업투자조합이 신기술사업자, 벤처기업 또는 신기술창업전문회사에 출자함으로써 발생하는 배당소득

  5. 3. 「산업발전법」(법률 제9584호 산업발전법 전부개정법률로 개정되기 전의 것을 말한다) 제15조에 따라 등록된 기업구조조정조합이 같은 법 제14조제4항에 따른 구조조정대상기업에 출자하여 얻는 배당소득

  6. 4. 전문투자조합이 창업기업, 신기술사업자, 벤처기업 또는 신기술창업전문회사에 출자함으로써 발생하는 배당소득

Income tax shall be withheld at source when the relevant partnership pays income falling under any of the following subparagraphs to its members. However, if the member is a private indirect venture capital investment partnership, the private indirect venture capital investment partnership shall withhold income tax at source when paying income to its members. <Amended by Act No. 13708, Jan. 1, 2010, Act No. 14110, Dec. 31, 2011, Act No. 15241, Jan. 28, 2015, Act No. 16837, Dec. 31, 2019, Act No. 17023, Feb. 11, 2020, Act No. 18601, Dec. 28, 2021, Act No. 20007, Dec. 31, 2023, Act No. 20767, Dec. 31, 2024> 1. Dividend income arising from investments by venture capital investment partnerships in start-up companies, venture companies, new technology start-up specialized companies, or venture investment purpose companies. However, dividend income arising from investments in venture investment purpose companies that is not included in dividend income under Article 17 of the Income Tax Act pursuant to paragraph (2) shall be excluded. 1-2. Dividend income arising from investments by private indirect venture capital investment partnerships in start-up companies, venture companies, or new technology start-up specialized companies. 1-3. Dividend income arising from investments by agro-food investment partnerships in start-up companies, venture companies, or new technology start-up specialized companies. 2. Dividend income arising from investments by new technology business investment partnerships in new technology business operators, venture companies, or new technology start-up specialized companies. 3. Dividend income obtained by enterprises restructuring partnerships registered under Article 15 of the Industrial Development Act (prior to amendment by Act No. 9584, the entire amendment of the Industrial Development Act) by investing in restructuring target companies under Article 14(4) of the same Act. 4. Dividend income arising from investments by specialized investment partnerships in start-up companies, new technology business operators, venture companies, or new technology start-up specialized companies.

⑤

벤처투자조합, 민간재간접벤처투자조합, 농식품투자조합, 신기술사업투자조합, 기업구조조정조합 또는 전문투자조합에 귀속되는 소득으로서 「소득세법」 제16조제1항 각 호 및 제17조제1항제5호의 소득에 대해서는 「소득세법」과 「법인세법」에도 불구하고 해당 조합이 조합원에게 그 소득을 지급할 때 소득세 또는 법인세를 원천징수한다. 다만, 그 조합원이 민간재간접벤처투자조합인 경우에는 민간재간접벤처투자조합이 조합원에게 그 소득을 지급할 때 소득세 또는 법인세를 원천징수한다. <개정 2010.1.1, 2011.12.31, 2015.1.28, 2019.12.31, 2020.2.11, 2021.12.28, 2023.12.31, 2024.12.31>

With respect to income attributable to venture capital investment partnerships, private indirect venture capital investment partnerships, agro-food investment partnerships, new technology business investment partnerships, enterprise restructuring partnerships, or specialized investment partnerships that falls under Article 16(1) or Article 17(1) subparagraph 5 of the Income Tax Act, income tax or corporate tax shall be withheld at source when the relevant partnership pays such income to its members, notwithstanding the Income Tax Act and the Corporate Tax Act. However, if the member is a private indirect venture capital investment partnership, the private indirect venture capital investment partnership shall withhold income tax or corporate tax at source when paying such income to its members. <Amended by Act No. 13708, Jan. 1, 2010, Act No. 14110, Dec. 31, 2011, Act No. 15241, Jan. 28, 2015, Act No. 16837, Dec. 31, 2019, Act No. 17023, Feb. 11, 2020, Act No. 18601, Dec. 28, 2021, Act No. 20007, Dec. 31, 2023, Act No. 20767, Dec. 31, 2024>

⑥

제4항 및 제5항에 따른 소득의 경우에는 「소득세법」 제16조제2항 및 제17조제3항 각 호 외의 부분 본문에도 불구하고 총수입금액에서 해당 조합이 지출한 비용(그 총수입금액에 대응되는 것으로 한정한다)을 뺀 금액을 이자소득금액 또는 배당소득금액으로 한다. <개정 2010.1.1, 2021.12.28, 2024.12.31>

For income under paragraphs (4) and (5), the amount remaining after deducting expenses incurred by the partnership (limited to those corresponding to the gross revenue) from the gross revenue shall be treated as interest income or dividend income, notwithstanding the main clause of Article 16(2) and Article 17(3) of the Income Tax Act. <Amended by Act No. 13708, Jan. 1, 2010, Act No. 18601, Dec. 28, 2021, Act No. 20767, Dec. 31, 2024>

⑦

제4항부터 제6항까지의 규정은 2028년 12월 31일까지 발생하는 소득에 대해서만 적용한다. <개정 2010.1.1, 2013.1.1, 2014.12.23, 2017.12.19, 2020.12.29, 2022.12.31, 2025.12.23>

The provisions of paragraphs (4) through (6) shall apply only to income arising until December 31, 2028. <Amended by Act No. 13708, Jan. 1, 2010, Act No. 14558, Jan. 1, 2013, Act No. 15304, Dec. 23, 2014, Act No. 15193, Dec. 19, 2017, Act No. 17773, Dec. 29, 2020, Act No. 19420, Dec. 31, 2022, Act No. 20767, Dec. 31, 2024>

⑧

제1항제1호는 2009년 12월 31일까지 취득하는 주식 또는 출자지분에 대해서만 적용하고, 제1항제2호ㆍ제2호의2ㆍ제2호의3, 같은 항 제3호부터 제8호까지 및 제2항제1호는 2028년 12월 31일까지 취득하는 주식 또는 출자지분에 대해서만 적용한다. <개정 2010.1.1, 2011.12.31, 2013.1.1, 2014.12.23, 2016.12.20, 2017.12.19, 2019.12.31, 2020.12.29, 2022.12.31, 2023.12.31, 2025.12.23>

Article 1(1) shall apply only to shares or equity interests acquired by December 31, 2009, and Article 1(2), (2-2), (2-3), and subparagraphs 3 through 8 of the same paragraph, and Article 2(1), shall apply only to shares or equity interests acquired by December 31, 2028. <Amended by Act No. 13708, Jan. 1, 2010, Act No. 14110, Dec. 31, 2011, Act No. 14558, Jan. 1, 2013, Act No. 15304, Dec. 23, 2014, Act No. 14407, Dec. 20, 2016, Act No. 15193, Dec. 19, 2017, Act No. 16837, Dec. 31, 2019, Act No. 17773, Dec. 29, 2020, Act No. 19420, Dec. 31, 2022, Act No. 20007, Dec. 31, 2023, Act No. 20767, Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

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

Act on Restriction on Special Cases Concerning Taxation 제14조 — Article 14 (Tax Special Treatment for Investments in Start-ups, etc.) · Law4Kor