조세특례제한법
Article 140 (Tax Special Cases for Submarine Mineral Resource Development)
제140조 해저광물자원개발을 위한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「해저광물자원 개발법」 제2조제5호의 해저조광권을 가진 자(이하 이 조에서 "해저조광권자"라 한다)가 해저광물의 탐사 및 채취사업에 사용하기 위하여 2028년 12월 31일까지 수입하는 기계ㆍ장비 및 자재에 대한 관세와 부가가치세를 면제한다. <개정 2016.12.20, 2019.12.31, 2022.12.31, 2025.12.23>
Tariffs and value-added taxes shall be exempted on machinery, equipment, and materials imported by December 31, 2028, for the purpose of use in exploration and mining operations of submarine minerals by a holder of submarine mineral rights as defined in Article 2, item 5 of the 「Submarine Mineral Resource Development Act」 (hereinafter referred to as "submarine mineral rights holder" in this Article). <Amended by Act No. 13672, Dec. 20, 2016; Act No. 16850, Dec. 31, 2019; Act No. 19150, Dec. 31, 2022; Act No. 19801, Dec. 23, 2025>
해저조광권자의 대리인 또는 도급업자가 해저광물의 탐사 및 채취사업에 직접 사용하기 위하여 2028년 12월 31일까지 그 해저조광권자의 명의로 수입하는 기계ㆍ장비 및 자재에 대한 관세와 부가가치세를 면제한다. <개정 2016.12.20, 2019.12.31, 2022.12.31, 2025.12.23>
Tariffs and value-added taxes shall be exempted on machinery, equipment, and materials imported by December 31, 2028, for the purpose of direct use in exploration and mining operations of submarine minerals in the name of the submarine mineral rights holder by the agent or contractor of the submarine mineral rights holder. <Amended by Act No. 13672, Dec. 20, 2016; Act No. 16850, Dec. 31, 2019; Act No. 19150, Dec. 31, 2022; Act No. 19801, Dec. 23, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.