Article 8-2 (Non-inclusion in Gross Income of Dividend Income Received from Small and Medium-sized Enterprises for Win-Win Cooperation)

제8조의2 상생협력 중소기업으로부터 받은 수입배당금의 익금불산입

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

Original (Korean)

제8조의2(상생협력 중소기업으로부터 받은 수입배당금의 익금불산입) 내국법인이 2013년 12월 31일까지 「대ㆍ중소기업 상생협력 촉진에 관한 법률」 제2조에 따른 상생협력 중소기업에 출자하여 받은 수입배당금액(의결권 없는 주식으로 받은 것만 해당한다)은 각 사업연도의 소득금액을 계산할 때 익금에 산입하지 아니한다. <개정 2010.12.27>

Translation

① Dividend income received by a domestic corporation from its investment in a small and medium-sized enterprise for win-win cooperation as defined in Article 2 of the 「Act on Promotion of Win-Win Cooperation between Large Enterprises and Small and Medium-sized Enterprises」, up to December 31, 2013 (limited to dividends received from non-voting shares), shall not be included in gross income when calculating the income amount for each business year. <Amended by Act No. 10407, Dec. 27, 2010>

Translation

Machine translation. The Korean text is authoritative.

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