소득세법 시행령
Article 201-11 (Year-end tax settlement of business income tax)
제201조의11 사업소득세액의 연말정산
- Vazirlik
- 재정경제부
- Kuchga kirgan
- 2026-07-01
- Moddalar
- 357
제137조제1항제2호 및 제3호에 따른 사업소득의 원천징수의무자가 법 제144조의2제1항에 따른 연말정산을 하려는 경우에는 최초로 연말정산을 하려는 해당 과세기간의 종료일까지 재정경제부령으로 정하는 사업소득세액연말정산신청서를 사업장 관할세무서장에게 제출하여야 한다. <개정 2010.12.30, 2013.2.15, 2025.12.30>
The withholding agent for business income pursuant to Article 137 (1) 2 and 3, who intends to perform year-end tax settlement in accordance with Article 144-2 (1) of the Act, shall submit an application for year-end tax settlement of business income tax, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the business site by the end of the tax period for which the year-end tax settlement is to be performed for the first time. <Amended on Dec. 30, 2010, Feb. 15, 2013, Dec. 30, 2025>
삭제 <2010.12.30>
Deleted. <Dec. 30, 2010>
제1항에 따라 사업소득세액연말정산신청서를 제출한 원천징수의무자가 연말정산을 하지 아니하려는 경우에는 해당 과세기간의 종료일까지 재정경제부령으로 정하는 사업소득세액연말정산포기서를 사업장 관할 세무서장에게 제출하여야 한다. <개정 2010.12.30, 2025.12.30>
A withholding agent who has submitted an application for year-end tax settlement of business income tax pursuant to paragraph ① and does not intend to perform year-end tax settlement shall submit a waiver of year-end tax settlement of business income tax, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the business site by the end of the tax period. <Amended on Dec. 30, 2010, Dec. 30, 2025>
법 제144조의2제1항에서 "해당 과세기간의 사업소득금액에 대통령령으로 정하는 율을 곱하여 계산한 금액"이란 해당 과세기간에 지급한 수입금액에 해당 업종의 기준경비율 및 단순경비율에 따라 계산한 소득의 소득률을 고려하여 재정경제부령으로 정하는 율(이하 "연말정산사업소득의 소득률"이라 한다)을 곱하여 계산한 금액을 말한다. <개정 2025.12.30>
The "amount calculated by multiplying the business income amount for the relevant tax period by the rate prescribed by Presidential Decree" as used in Article 144-2 (1) of the Act means the amount calculated by multiplying the revenue paid in the relevant tax period by the rate prescribed by the Ministry of Economy and Finance, taking into account the income rate of income calculated according to the standard expense ratio and simple expense ratio for the relevant industry (hereinafter referred to as the "income rate of year-end tax settlement business income"). <Amended on Dec. 30, 2025>
법 제144조의2제4항에 따른 초과액을 해당 사업자에게 환급하는 경우에 관하여는 제201조를 준용한다. <개정 2026.2.27>
In the case of refunding the excess amount to the business operator pursuant to Article 144-2 (4) of the Act, Article 201 shall apply mutatis mutandis. <Amended on Feb. 27, 2026>
삭제 <2010.12.30>
Deleted. <Dec. 30, 2010>
법 제144조의2제1항에 따른 원천징수의무자는 재정경제부령으로 정하는 사업소득원천징수부를 갖추어 매월 기록하여야 한다. 이 경우 사업소득원천징수부를 전산처리된 테이프 또는 디스크 등으로 수록ㆍ보관하여 항상 출력이 가능한 상태에 둔 때에는 사업소득원천징수부를 갖추어 기록한 것으로 본다. <개정 2025.12.30>
The withholding agent pursuant to Article 144-2 (1) of the Act shall keep a business income withholding ledger, as prescribed by the Ministry of Economy and Finance, and record it monthly. In this case, if the business income withholding ledger is recorded and stored on a computer-processed tape or disk, etc., and is always in a printable state, it shall be deemed to have been prepared and recorded. <Amended on Dec. 30, 2025>
삭제 <2010.12.30>
Deleted. <Dec. 30, 2010>
삭제 <2010.12.30>
Deleted. <Dec. 30, 2010>
연말정산사업소득이 있는 자가 법 제70조에 따른 종합소득과세표준 확정신고를 할 때에는 제4항에 따라 계산한 금액을 연말정산사업소득의 소득금액으로 신고할 수 있다.
A person with year-end tax settlement business income may report the amount calculated pursuant to paragraph ④ as the income amount of year-end tax settlement business income when filing a final tax return for global income tax base pursuant to Article 70 of the Act.
사업소득세액 연말정산에 관하여 이 영에 특별한 규정이 있는 경우 외에는 근로소득세액 연말정산의 예에 따른다.
Except as otherwise provided in this Decree for year-end tax settlement of business income tax, the provisions concerning year-end tax settlement of earned income tax shall apply.
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