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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 99-6 (Taxation Special Cases for Delinquent Amounts of Re-starting Small and Medium-sized Enterprise Owners)

제99조의6 재기중소기업인의 체납액 등에 대한 과세특례

Ministry
재정경제부
In force
2026-09-18
Articles
362
Original (Korean)
①

세무서장은 「중소기업진흥에 관한 법률」에 따른 중소벤처기업진흥공단으로부터 재창업자금을 융자받는 등 대통령령으로 정하는 내국인 중 다음 각 호의 요건을 모두 갖춘 자(이하 이 조에서 "재기중소기업인"이라 한다)의 신청에 따라 대통령령으로 정하는 기간까지 체납액(소득세, 법인세, 부가가치세 및 이에 부가되는 세목에 대한 체납액으로 한정한다)에 대하여 체납액 납부계획에 따라 「국세징수법」상 강제징수에 따른 재산의 압류(이미 압류한 재산의 압류를 포함한다)나 압류재산의 매각을 유예할 수 있다. <개정 2018.12.31, 2020.12.29>

  1. 1. 신청일 직전 5년 이내의 연평균 체납횟수 및 신청일 당시 체납액이 대통령령으로 정하는 기준 미만인 자

  2. 2. 신청일 직전 3개 과세연도의 수입금액(기업회계기준에 따라 계산한 매출액을 말한다)의 평균금액이 대통령령으로 정하는 금액 미만인 내국인 중 대통령령으로 정하는 자

  3. 3. 신청일 직전 5년 이내에 「조세범 처벌법」에 따른 처벌 또는 처분을 받은 사실이나 이와 관련한 재판이 진행 중인 사실이 없는 자

  4. 4. 신청일 당시 「조세범 처벌법」에 따른 범칙사건에 대한 조사가 진행 중인 사실이 없는 자

  5. 5. 신청일 당시 복식부기의무 등 대통령령으로 정하는 세법상 의무를 이행하고 있는 자

A tax office chief may, at the request of a domestic resident who meets all of the following requirements, as prescribed by a Presidential Decree, including those who have received loans for re-establishment from the Korea SMEs and Startups Agency under the 「Act on Promotion of Small and Medium-sized Enterprises」 (hereinafter referred to as "re-starting small and medium-sized enterprise owner" in this Article), postpone the compulsory collection of delinquent amounts (limited to delinquent amounts of income tax, corporate tax, value-added tax, and taxes supplementary thereto) in accordance with a repayment plan for a period prescribed by a Presidential Decree, including the seizure of property under the 「National Tax Collection Act」 (including the seizure of already seized property) or the sale of seized property. <Amended by Act No. 13654, Dec. 31, 2018, Act No. 17794, Dec. 29, 2020> 1. An individual whose average number of delinquencies per year within five years prior to the application date and whose delinquent amount as of the application date are below the standards prescribed by a Presidential Decree. 2. A domestic resident, among those whose average annual revenue (meaning sales calculated according to corporate accounting standards) in the three tax years prior to the application date is below the amount prescribed by a Presidential Decree, and who is prescribed by a Presidential Decree. 3. An individual who has not received any punishment or disposition under the 「Act on Punishment of Tax Crimes」 or is not undergoing any trial related thereto within five years prior to the application date. 4. An individual who is not undergoing an investigation into a criminal offense under the 「Act on Punishment of Tax Crimes」 as of the application date. 5. An individual who is fulfilling tax-related obligations prescribed by a Presidential Decree, such as obligations for double-entry bookkeeping, as of the application date.

②

재기중소기업인은 제1항에 따라 재산의 압류를 유예받거나 압류재산의 매각을 유예받으려는 때에는 대통령령으로 정하는 바에 따라 2026년 12월 31일까지 세무서장에게 신청하여야 한다. <개정 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>

A re-starting small and medium-sized enterprise owner shall, when intending to receive a postponement of property seizure or a postponement of the sale of seized property under paragraph ①, apply to the tax office chief by December 31, 2026, as prescribed by a Presidential Decree. <Amended by Act No. 13717, Dec. 15, 2015, Act No. 16103, Dec. 24, 2018, Act No. 18646, Dec. 28, 2021, Act No. 20045, Dec. 31, 2023>

③

제2항에 따라 재기중소기업인의 압류 또는 매각의 유예를 신청받은 세무서장은 「국세징수법」 제106조에 따른 국세체납정리위원회의 심의를 거쳐 신청일부터 2개월 이내에 납세담보의 제공 여부를 결정하여 해당 재기중소기업인에게 그 사실을 통지하여야 한다. <개정 2020.12.29>

The tax office chief who receives an application for postponement of seizure or sale of a re-starting small and medium-sized enterprise owner under paragraph ② shall, after deliberation by the National Tax Delinquency Management Committee under Article 106 of the 「National Tax Collection Act」, decide whether to provide security for tax payment within two months from the application date and notify the re-starting small and medium-sized enterprise owner of the fact. <Amended by Act No. 17794, Dec. 29, 2020>

④

세무서장은 제1항에 따라 압류 또는 매각의 유예를 결정한 후 해당 재기중소기업인이 다음 각 호의 어느 하나에 해당하게 되었을 때에는 그 유예를 취소하고, 강제징수를 하여야 한다. <개정 2020.6.9, 2020.12.29>

  1. 1. 체납액 납부계획을 3회 이상 위반하였을 때

  2. 2. 「국세징수법」 제9조제1항 각 호의 어느 하나에 해당하는 사유에 해당되어 그 유예한 기한까지 유예와 관계되는 체납액의 전액을 징수할 수 없다고 인정될 때

  3. 3. 재창업자금의 회수 등 대통령령으로 정하는 사유가 발생하여 유예할 필요가 없다고 인정될 때

If a re-starting small and medium-sized enterprise owner falls under any of the following subparagraphs after the postponement of seizure or sale has been decided under paragraph ①, the tax office chief shall cancel the postponement and carry out compulsory collection. <Amended by Act No. 17353, Jun. 9, 2020, Act No. 17794, Dec. 29, 2020> 1. When the repayment plan for delinquent amounts has been violated three or more times. 2. When it is recognized that the entire amount of delinquent tax related to the postponement cannot be collected by the postponed deadline due to a reason falling under any of the subparagraphs of Article 9 (1) of the 「National Tax Collection Act」. 3. When it is recognized that there is no need for postponement due to the occurrence of reasons prescribed by a Presidential Decree, such as the recovery of re-establishment funds.

⑤

2026년 12월 31일까지 제6조에 따른 창업, 지정 또는 확인을 받은 재기중소기업인에 대하여 제6조를 적용하는 경우에는 같은 조 제10항제3호는 적용하지 아니한다. <개정 2015.12.15, 2018.5.29, 2018.12.24, 2021.12.28, 2023.12.31>

For a re-starting small and medium-sized enterprise owner who has received establishment, designation, or confirmation under Article 6 by December 31, 2026, Article 6 shall apply, excluding subparagraph 3 of paragraph 10 of the same Article. <Amended by Act No. 13717, Dec. 15, 2015, Act No. 15563, May 29, 2018, Act No. 16103, Dec. 24, 2018, Act No. 18646, Dec. 28, 2021, Act No. 20045, Dec. 31, 2023>

⑥

제5항을 적용받으려는 재기중소기업인은 대통령령으로 정하는 바에 따라 세액감면신청을 하여야 한다.

A re-starting small and medium-sized enterprise owner who wishes to apply paragraph ⑤ shall apply for tax credit reduction as prescribed by a Presidential Decree.

⑦

재기중소기업인의 체납액 등에 대한 과세특례와 관련하여 신청방법 등 그 밖에 필요한 사항은 대통령령으로 정한다.

The method of application and other necessary matters related to the taxation special cases for delinquent amounts of re-starting small and medium-sized enterprise owners shall be prescribed by a Presidential Decree.

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 제99조의6 — Article 99-6 (Taxation Special Cases for Delinquent Amounts of Re-starting Small and Medium-sized Enterprise Owners) · Law4Kor