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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 87-7 (Tax Special Treatment on Dividend Income from Collective Investment Securities of Public Real Estate Collective Investment Vehicles)

제87조의7 공모부동산집합투자기구의 집합투자증권의 배당소득에 대한 과세특례

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

거주자가 다음 각 호에 해당하는 신탁, 회사 또는 조합(이하 "공모부동산집합투자기구"라 한다)의 지분증권 또는 수익증권(이하 "공모부동산집합투자기구의 집합투자증권"이라 한다)에 2026년 12월 31일까지 투자하는 경우 해당 거주자가 보유하고 있는 공모부동산집합투자기구의 집합투자증권 중 거주자별 투자금액의 합계액이 5천만원을 초과하지 않는 범위에서 발생하는 배당소득(투자일부터 3년 이내에 발생하는 경우로 한정한다)에 대해서는 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니하고 「소득세법」 제129조에도 불구하고 100분의 9의 세율을 적용한다. <개정 2021.12.28, 2023.12.31, 2024.12.31>

  1. 1. 「자본시장과 금융투자업에 관한 법률」 제229조제2호에 따른 부동산집합투자기구(같은 법 제9조제19항에 따른 사모집합투자기구를 제외한다)

  2. 2. 「부동산투자회사법」 제49조의3제1항에 따른 공모부동산투자회사

  3. 3. 집합투자재산의 투자액 전부를 제1호 또는 제2호에 투자(투자대기자금의 일시적인 운용 등을 위하여 대통령령으로 정하는 경우를 제외한다)하는 「자본시장과 금융투자업에 관한 법률」 제9조제18항에 따른 집합투자기구(같은 법 제9조제19항에 따른 사모집합투자기구를 제외한다) 및 「부동산투자회사법」 제49조의3제1항에 따른 공모부동산투자회사

Where a resident invests in equity securities or beneficial securities of a trust, company, or partnership that falls under any of the following subparagraphs (hereinafter referred to as "public real estate collective investment vehicle") by December 31, 2026, dividend income arising within the scope where the total amount of investment per resident in the collective investment securities of public real estate collective investment vehicles held by the resident does not exceed 50 million won (limited to cases occurring within 3 years from the date of investment) shall not be aggregated into the comprehensive income tax base under Article 14 (2) of the Income Tax Act, and a tax rate of 9 percent shall be applied, notwithstanding Article 129 of the Income Tax Act. <Amended by Act No. 12093, Dec. 28, 2021, Act No. 14024, Dec. 31, 2023, Act No. 14215, Dec. 31, 2024> 1. A real estate collective investment vehicle under Article 229 (2) of the 「Capital Markets and Financial Investment Business Act」 (excluding a private collective investment vehicle under Article 9 (19) of the same Act) 2. A public real estate investment company under Article 49-3 (1) of the 「Real Estate Investment Company Act」 3. A collective investment vehicle under Article 9 (18) of the 「Capital Markets and Financial Investment Business Act」 (excluding a private collective investment vehicle under Article 9 (19) of the same Act) and a public real estate investment company under Article 49-3 (1) of the 「Real Estate Investment Company Act」 that invests the entire amount of its collective investment property in subparagraph 1 or 2 (excluding cases prescribed by Presidential Decree for temporary management of investment waiting funds, etc.)

②

제1항을 적용받으려는 거주자는 대통령령으로 정하는 바에 따라 제1항의 적용대상이 되는 공모부동산집합투자기구의 집합투자증권의 내역을 해당 거주자가 매매를 위탁한 투자매매업자 또는 투자중개업자(공모부동산집합투자기구의 집합투자증권이 예탁되어 있지 아니한 경우에는 해당 공모부동산집합투자기구로 한다)에게 제출하여야 한다.

A resident who intends to receive the application of paragraph (1) shall submit the details of the collective investment securities of public real estate collective investment vehicles subject to the application of paragraph (1) to the securities firm or securities brokerage firm entrusted with the transaction by the resident (or to the public real estate collective investment vehicle itself if the collective investment securities of the public real estate collective investment vehicle are not deposited), as prescribed by Presidential Decree.

③

제2항에 따른 투자매매업자ㆍ투자중개업자 또는 공모부동산집합투자기구(이하 이 조에서 "원천징수의무자"라 한다)는 제1항을 적용받는 배당소득을 구분하여 원천징수하여야 한다. <개정 2021.12.28, 2024.12.31>

A securities firm, securities brokerage firm, or public real estate collective investment vehicle (hereinafter referred to as "withholding agent" in this Article) under paragraph (2) shall withhold taxes separately on dividend income to which paragraph (1) is applied. <Amended by Act No. 12093, Dec. 28, 2021, Act No. 14215, Dec. 31, 2024>

④

제1항에도 불구하고 원천징수의무자는 거주자가 투자일부터 3년이 되는 날 이전에 제1항을 적용받는 공모부동산집합투자기구의 집합투자증권의 소유권을 이전하는 경우에는 제1항에 따라 거주자가 과세특례를 적용받은 소득세에 상당하는 세액을 제146조의2에 따라 추징하여야 한다. 다만, 다음 각 호의 어느 하나에 해당하는 사유로 소유권을 이전하는 경우는 제외한다. <개정 2020.12.29, 2023.12.31>

  1. 1. 대통령령으로 정하는 바에 따라 다른 공모부동산집합투자기구의 집합투자증권으로 전환하여 투자하는 경우

  2. 2. 대통령령으로 정하는 부득이한 사유가 있는 경우

Notwithstanding paragraph (1), if a resident transfers ownership of the collective investment securities of a public real estate collective investment vehicle to which paragraph (1) is applied before the day three years from the date of investment, the withholding agent shall collect the tax equivalent to the income tax to which the resident has applied the tax special treatment, in accordance with Article 146-2. However, cases where ownership is transferred for reasons falling under any of the following subparagraphs shall be excluded. <Amended by Act No. 12053, Dec. 29, 2020, Act No. 14024, Dec. 31, 2023> 1. Where investment is made by converting into collective investment securities of another public real estate collective investment vehicle, as prescribed by Presidential Decree. 2. Where there are unavoidable reasons prescribed by Presidential Decree.

⑤

공모부동산집합투자기구의 집합투자증권으로부터의 배당소득 계산방법, 원천징수의무자의 제출서류 및 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2021.12.28, 2024.12.31>

The method of calculating dividend income from collective investment securities of public real estate collective investment vehicles, the documents to be submitted by the withholding agent, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 12093, Dec. 28, 2021, Act No. 14215, Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

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