대한민국 영문법령

공포번호 14476

공포일 2016-12-27

행정안전부 Ministry of the Interior and Safety

전체선택

제1장 총칙
CHAPTER I GENERAL PROVISIONS

제1조(목적)
Article 1 (Purpose)

제2조(정의)
Article 2 (Definitions)

제3조(과세 주체)
Article 3 (Tax-Levying Authority)

제4조(부동산 등의 시가표준액)
Article 4 (Standard Market Price for Real Estate, etc.)

제5조(「지방세기본법」 및 「지방세징수법」의 적용)
Article 5 (Application of the Framework Act on Local Taxes and the Local Tax Collection Act)

제2장 취득세
CHAPTER II ACQUISITION TAX

제1절 통칙
SECTION 1 Common Provisions

제6조(정의)
Article 6 (Definitions)

제7조(납세의무자 등)
Article 7 (Persons Liable to Pay Tax, etc.)

제8조(납세지)
Article 8 (Places for Tax Payment)

제9조(비과세)
Article 9 (Non-Taxation)

제2절 과세표준과 세율
SECTION 2 Tax Bases and Tax Rates

제10조(과세표준)
Article 10 (Tax Bases)

제11조(부동산 취득의 세율)
Article 11 (Tax Rates on Acquisition of Real Estate)

제12조(부동산 외 취득의 세율)
Article 12 (Tax Rates on Acquisition of Objects, other than Real Estate)

제13조(과밀억제권역 안 취득 등 중과)
Article 13 (Heavy Taxation on Acquisition, etc. in Over-Concentration Control Regions)

제14조(조례에 따른 세율 조정)
Article 14 (Adjustment of Tax Rates according to Municipal Ordinance)

제15조(세율의 특례)
Article 15 (Special Cases concerning Tax Rates)

제16조(세율 적용)
Article 16 (Application of Tax Rates)

제17조(면세점)
Article 17 (Tax-Exemption Points)

제3절 부과·징수
SECTION 3 Imposition and Collection

제18조(징수방법)
Article 18 (Methods of Collection)

제19조(통보 등)
Article 19 (Notification, etc.)

제20조(신고 및 납부)
Article 20 (Tax Returns and Payment)

제20조의2 삭제 <2015.7.24.>
Article 20-2 Deleted.

제21조(부족세액의 추징 및 가산세)
Article 21 (Additional Collection of Amount of Tax Shortfall and Additional Taxes)

제22조(등기자료의 통보)
Article 22 (Notification of Registration Data)

제22조의2(장부 등의 작성과 보존)
Article 22-2 (Preparation and Keeping of Accounting Books, etc.)

제3장 등록면허세
CHAPTER III REGISTRATION AND LICENSE TAX

제1절 통칙
SECTION 1 Common Provisions

제23조(정의)
Article 23 (Definitions)

제24조(납세의무자)
Article 24 (Persons Liable to Pay Tax)

제25조(납세지)
Article 25 (Places for Tax Payment)

제26조(비과세)
Article 26 (Non-Taxation)

제2절 등록에 대한 등록면허세
SECTION 2 Registration and License Tax on Registration

제27조(과세표준)
Article 27 (Tax Bases)

제28조(세율)
Article 28 (Tax Rates)

제29조(같은 채권의 두 종류 이상의 등록)
Article 29 (Two or More Types of Registration of Same Credit)

제30조(신고 및 납부)
Article 30 (Tax Returns and Payment)

제31조(특별징수)
Article 31 (Special Collection)

제32조(부족세액의 추징 및 가산세)
Article 32 (Additional Collection of Amount of Tax Shortfall and Additional Taxes)

제33조(등록자료의 통보)
Article 33 (Notification of Registration Data)

제3절 면허에 대한 등록면허세
SECTION 3 Registration and License Tax on Licenses

제34조(세율)
Article 34 (Tax Rates)

제35조(신고납부 등)
Article 35 (Tax Returns and Payment, etc.)

제36조(납세의 효력)
Article 36 (Effect of Tax Payment)

제37조(이미 납부한 등록면허세에 대한 조치)
Article 37 (Measures related to Registration and License Tax Already Paid)

제38조(면허 시의 납세확인)
Article 38 (Verification of Tax Payment upon Granting License)

제38조의2(면허에 관한 통보)
Article 38-2 (Notification regarding License)

제38조의3(면허 관계 서류의 열람)
Article 38-3 (Perusal of Documents Related to License)

제39조(면허의 취소 등)
Article 39 (Revocation, etc. of Licenses)

제4장 레저세
CHAPTER IV LEISURE TAX

제40조(과세대상)
Article 40 (Objects of Taxation)

제41조(납세의무자)
Article 41 (Persons Liable to Pay Tax)

제42조(과세표준 및 세율)
Article 42 (Tax Bases and Tax Rates)

제43조(신고 및 납부)
Article 43 (Tax Returns and Payment)

제44조(장부 비치의 의무)
Article 44 (Duties to Keep Account Books)

제45조(부족세액의 추징 및 가산세)
Article 45 (Additional Collection of Amount of Tax Shortfall and Additional Taxes)

제46조(징수사무의 보조 등)
Article 46 (Assistance, etc. with Collection Duties)

제5장 담배소비세
CHAPTER V TOBACCO CONSUMPTION TAX

제47조(정의)
Article 47 (Definitions)

제48조(과세대상)
Article 48 (Objects of Taxation)

제49조(납세의무자)
Article 49 (Persons Liable to Pay Tax)

제50조(납세지)
Article 50 (Places for Tax Payment)

제51조(과세표준)
Article 51 (Tax Bases)

제52조(세율)
Article 52 (Tax Rates)

제53조(미납세 반출)
Article 53 (Taking out without Paying Tax)

제54조(과세면제)
Article 54 (Tax Exemption)

제55조(담배의 반출신고)
Article 55 (Reporting on Taking out Tobacco)

제56조(제조장 또는 보세구역에서의 반출로 보는 경우)
Article 56 (Cases Deemed Taking out of Manufacturing Places or Bonded Areas)

제57조(개업·폐업 등 신고사항 통보)
Article 57 (Notification of Reports on Opening, Closure, etc. of Business)

제58조(폐업 시의 재고담배 사용계획서 제출)
Article 58 (Submission of Plan for Use of Tobacco in Stock upon Business Closure)

제59조(기장의무)
Article 59 (Bookkeeping Duties)

제60조(신고 및 납부 등)
Article 60 (Tax Return, Payment, etc.)

제61조(부족세액의 추징 및 가산세)
Article 61 (Additional Collection of Amount of Tax Shortfall and Additional Taxes)

제62조(수시부과)
Article 62 (Occasional Imposition)

제63조(세액의 공제 및 환급)
Article 63 (Deduction from and Refund on Amount of Tax)

제64조(납세담보)
Article 64 (Security for Tax Payment)

제6장 지방소비세
CHAPTER VI LOCAL CONSUMPTION TAX

제65조(과세대상)
Article 65 (Objects of Taxation)

제66조(납세의무자)
Article 66 (Persons Liable to Pay Tax)

제67조(납세지)
Article 67 (Place of Tax Payment)

제68조(특별징수의무자)
Article 68 (Persons Responsible for Special Collection)

제69조(과세표준 및 세액)
Article 69 (Tax Bases and Amount of Tax)

제70조(신고 및 납부 등)
Article 70 (Tax Returns, Payment, etc.)

제71조(납입)
Article 71 (Payment)

제72조(부과·징수 등의 특례)
Article 72 (Special Cases concerning Imposition, Collection, etc.)

제73조(「부가가치세법」의 준용)
Article 73 (Mutatis Mutandis Application of the Value-Added Tax Act)

제7장 주민세
CHAPTER VII RESIDENT TAX

제1절 통칙
SECTION 1 Common Provisions

제74조(정의)
Article 74 (Definitions)

제75조(납세의무자)
Article 75 (Persons Liable to Pay Tax)

제76조(납세지)
Article 76 (Places of Tax Payment)

제77조(비과세)
Article 77 (Non-Taxation)

제2절 균등분
SECTION 2 Per Capita Portion

제78조(세율)
Article 78 (Tax Rates)

제79조(징수방법 등)
Article 79 (Methods, etc. of Collection)

제3절 재산분
SECTION 3 Pro Rata Property Portion

제80조(과세표준)
Article 80 (Tax Bases)

제81조(세율)
Article 81 (Tax Rates)

제82조(면세점)
Article 82 (Tax-Exemption Points)

제83조(징수방법과 납기 등)
Article 83 (Methods of Collection, Payment Due Date, etc.)

제84조(신고의무)
Article 84 (Duty to Report)

제4절 종업원분
SECTION 4 Employee Portion

제84조의2(과세표준)
Article 84-2 (Tax Base)

제84조의3(세율)
Article 84-3 (Tax Rates)

제84조의4(면세점)
Article 84-4 (Duty-Free Shops)

제84조의5(중소기업 고용지원)
Article 84-5 (Support for Employment of Small and Medium Enterprises)

제84조의6(징수방법과 납기 등)
Article 84-6 (Methods of Collection, Period of Payment, etc.)

제84조의7(신고의무)
Article 84-7 (Duty to Report)

제8장 지방소득세
CHAPTER VIII LOCAL INCOME TAX

제1절 통칙
SECTION 1 Common Provisions

제85조(정의)
Article 85 (Definitions)

제86조(납세의무자 등)
Article 86 (Persons Liable to Pay Taxes, etc.)

제87조(지방소득의 범위 및 구분 등)
Article 87 (Scope and Classification of Local Income)

제88조(과세기간 및 사업연도)
Article 88 (Taxable Period and Business Year)

제89조(납세지 등)
Article 89 (Places for Tax Payment, etc.)

제90조(비과세)
Article 90 (Non-Taxation)

제2절 거주자의 종합소득·퇴직소득에 대한 지방소득세
SECTION 2 Local Income Tax on Gross Income and Retirement Income of Residents

제91조(과세표준)
Article 91 (Tax Base)

제92조(세율)
Article 92 (Tax Rates)

제93조(세액계산의 순서 및 특례)
Article 93 (Order of Calculation of Tax and Special Cases)

제94조(세액공제 및 세액감면)
Article 94 (Tax Deduction and Tax Reduction or Exemption)

제95조(과세표준 및 세액의 확정신고와 납부)
Article 95 (Final Return of Tax Base and Tax Payment)

제96조(수정신고 등)
Article 96 (Amended Return, etc.)

제97조(결정과 경정)
Article 97 (Determination and Correction)

제98조(수시부과결정)
Article 98 (Determination of Occasional Imposition)

제99조(가산세)
Article 99 (Additional Taxes)

제100조(징수와 환급)
Article 100 (Collection and Refund)

제101조(결손금소급공제에 따른 환급)
Article 101 (Refund Following Retroactive Deductions for Losses)

제101조의2 삭제 <2014.1.1.>
Article 101-2 Deleted.

제102조(공동사업장에 대한 과세특례)
Article 102 (Special Provisions on Taxation on Shared Place of Business)

제3절 거주자의 양도소득에 대한 지방소득세
SECTION 3 Local Income Tax on Capital Gains of Residents

제103조(과세표준)
Article 103 (Tax Base)

제103조의2(세액계산의순서)
Article 103-2 (Order of Computation of Tax Amount)

제103조의3(세율)
Article 103-3 (Tax Rates)

제103조의4(세액공제 및 세액감면)
Article 103-4 (Tax Deduction and Tax Reduction or Exemption)

제103조의5(과세표준 예정신고와 납부)
Article 103-5 (Provisional Tax Base Return and Payment)

제103조의6(예정신고 산출세액의 계산)
Article 103-6 (Calculation of Tax Amount in Provisional Tax Return)

제103조의7(과세표준 확정신고와 납부)
Article 103-7 (Final Tax Base Return and Payment)

제103조의7(과세표준 확정신고와 납부)
Article 103-7 (Final Tax Base Return and Payment)

제103조의8(기장 불성실가산세)
Article 103-8 (Additional Tax on Negligent Entry)

제103조의9(수정신고·결정·경정·수시부과·징수·환급)
Article 103-9 (Amended Return, Determination, Correction, Occasional Imposition, Collection, and Refund)

제4절 비거주자의 소득에 대한 지방소득세
SECTION 4 Local Income Tax on Income of Non-Residents

제103조의10(비거주자에 대한 과세방법)
Article 103-10 (Methods of Taxation on Non-Residents)

제103조의11(비거주자에 대한 종합과세)
Article 103-11 (General Taxation of Non-Residents)

제103조의12(비거주자에 대한 분리과세)
Article 103-12 (Separate Taxation of Non-Residents)

제5절 개인지방소득에 대한 특별징수
SECTION 5 Special Collection concerning Personal Local Income

제103조의13(특별징수의무)
Article 103-13 (Obligations to Perform Special Collection)

제103조의14(특별징수 의무불이행 가산세)
Article 103-14 (Additional Taxes on Non-Performance of Obligations to Perform Special Collection)

제103조의15(특별징수에 대한 연말정산 환급 등)
Article 103-15 (Refund on Year-End Tax Adjustment on Special Collection, etc.)

제103조의16(퇴직소득에 대한 지방소득세 특별징수의 환급 등)
Article 103-16 (Refund on Specially Collected Local Income Tax on Retirement Income, etc.)

제103조의17(납세조합의 특별징수)
Article 103-17 (Special Collection by Tax Associations)

제103조의18(비거주자의 국내원천소득에 대한 특별징수의 특례)
Article 103-18 (Special Cases of Special Collection concerning Income of Non-Residents Generated in the Republic of Korea)

제6절 내국법인의 각 사업연도의 소득에 대한 지방소득세
SECTION 6 Local Income Tax on Income of Korean Corporations in Each Business Year

제103조의19(과세표준)
Article 103-19 (Tax Base)

제103조의20(세율)
Article 103-20 (Tax Rates)

제103조의21(세액계산)
Article 103-21 (Computation of Tax Amount)

제103조의22(세액공제 및 세액감면)
Article 103-22 (Tax Deduction and Tax Reduction or Exemption)

제103조의23(과세표준 및 세액의 확정신고와 납부)
Article 103-23 (Final Return and Payment of Tax Amount and Tax Base)

제103조의23(과세표준 및 세액의 확정신고와 납부)
Article 103-23 (Final Return and Payment of Tax Amount and Tax Base)

제103조의24(수정신고 등)
Article 103-24 (Amended Return, etc.)

제103조의25(결정과 경정)
Article 103-25 (Determination and Correction)

제103조의26(수시부과결정)
Article 103-26 (Determination of Occasional Imposition)

제103조의27(징수와 환급)
Article 103-27 (Collection and Refund)

제103조의28(결손금 소급공제에 따른 환급)
Article 103-28 (Refund on Retroactive Deduction of Losses)

제103조의29(특별징수의무)
Article 103-29 (Responsibility for Special Collection)

제103조의30(가산세)
Article 103-30 (Additional Taxes)

제103조의31(토지등 양도소득에 대한 과세특례 및 기업의 미환류소득에 대한 법인지방소득세)
Article 103-31 (Special Taxation on Capital Gains on Land, etc. and Corporate Local Income Tax on Unappropriated Earnings of Enterprises)

제103조의32(비영리내국법인에 대한 과세특례)
Article 103-32 (Special Taxation on Nonprofit Korean Corporations)

제7절 내국법인의 각 연결사업연도의 소득에 대한 지방소득세
SECTION 7 Local Income Tax on Income of Korean Corporations in Each Consolidated Business Year

제103조의33(연결납세방식의 적용 등)
Article 103-33 (Application, etc. of Methods of Consolidated Tax Payment)

제103조의34(과세표준)
Article 103-34 (Tax Base)

제103조의35(연결산출세액)
Article 103-35 (Calculated Amount of Consolidated Tax)

제103조의36(세액공제 및 세액감면)
Article 103-36 (Tax Deduction and Tax Reduction or Exemption)

제103조의37(연결과세표준 및 연결법인지방소득세액의 신고 및 납부)
Article 103-37 (Consolidated Tax Base Return and Payment of Consolidated Corporate Local Income Tax Amount)

제103조의38(수정신고·결정·경정 및 징수 등)
Article 103-38 (Modified Tax Return, Determination, Correction, Collection, etc.)

제103조의39(가산세)
Article 103-39 (Additional Taxes)

제103조의40(중소기업 관련 규정의 적용)
Article 103-40 (Application of Provisions Related to Small and Medium Enterprises)

제8절 내국법인의 청산소득에 대한 지방소득세
SECTION 8 Local Income Tax on Income from Liquidation of Korean Corporations

제103조의41(과세표준)
Article 103-41 (Tax Bases)

제103조의42(세율)
Article 103-42 (Tax Rates)

제103조의43(과세표준 및 세액의 신고와 납부)
Article 103-43 (Tax Return on Tax Base and Payment of Tax Amount)

제103조의44(결정과 경정)
Article 103-44 (Determination and Correction)

제103조의45(징수)
Article 103-45 (Collection)

제103조의46(청산소득에 대한 과세특례)
Article 103-46 (Special Taxation on Income from Liquidation)

제9절 외국법인의 각 사업연도의 소득에 대한 지방소득세
SECTION 9 Local Income Tax on Income of Foreign Corporation in Each Business Year

제103조의47(과세표준)
Article 103-47 (Tax Base)

제103조의48(세율)
Article 103-48 (Tax Rates)

제103조의49(외국법인의 토지등 양도소득에 대한 과세특례)
Article 103-49 (Special Taxation on Capital Gains on Land, etc. of Foreign Corporations)

제103조의50(외국법인의 국내사업장에 대한 과세특례)
Article 103-50 (Special Taxation on Business Places of Foreign Corporations in Republic of Korea)

제103조의51(신고·납부·결정·경정·징수 및 특례)
Article 103-51 (Reporting, Payment, Determination, Correction, Collection, and Special Cases)

제103조의52(외국법인에 대한 특별징수 또는 징수의 특례)
Article 103-52 (Special Cases of Special Collection or Collection from Foreign Corporations)

제10절 동업기업에 대한 과세특례
SECTION 10 Special Taxation of Partnership Enterprises

제103조의53(동업기업 및 동업자의 납세의무)
Article 103-53 (Partnership Enterprises' and Business Partners' Obligations to Pay Taxes)

제103조의54(동업기업의 배분 등)
Article 103-54 (Distribution, etc. of Partnership Enterprises)

제103조의55(동업기업 지분의 양도)
Article 103-55 (Transfer of Equity Stakes in Partnership Enterprises)

제103조의56(비거주자 또는 외국법인인 동업자에 대한 특별징수)
Article 103-56 (Special Collection from Business Partners who are Non-Residents or Foreign Corporations)

제103조의57(동업기업에 대한 가산세)
Article 103-57 (Additional Taxes on Partnership Enterprises)

제103조의58(준용규정)
Article 103-58 (Provisions to be Applied Mutatis Mutandis)

제11절 보칙
SECTION 11 Supplementary Provisions

제103조의59(지방소득세 관련 세액 등의 통보)
Article 103-59 (Notification of Tax Amount, etc. Related to Local Income Tax)

제103조의60(소액징수면제)
Article 103-60 (Exemption from Collection of Small Amount)

제103조의61(가산세 적용의 특례)
Article 103-61 (Special Cases of Application of Additional Taxes)

제103조의62(법인지방소득세 특별징수세액 정산을 위한 특례)
Article 103-62 (Special Cases on Settlement of Specially Collected Corporate Local Income Tax)

제103조의63(법인지방소득세 추가납부 등)
Article 103-63 (Additional Payment, etc. of Corporate Local Income Tax)

제103조의64(사실과 다른 회계처리로 인한 경정 특례)
Article 103-64 (Special Cases concerning Correction of False Accounting Entries)

제103조의65(사실과 다른 회계처리로 인한 경정에 따른 환급 특례)
Article 103-65 (Special Cases concerning Refund Following Correction of False Accounting Entries)

제9장 재산세
CHAPTER IX PROPERTY TAX

제1절 통칙
SECTION 1 Common Provisions

제104조(정의)
Article 104 (Definitions)

제105조(과세대상)
Article 105 (Objects of Taxation)

제106조(과세대상의 구분 등)
Article 106 (Classification, etc. of Land and Houses Subject to Taxation)

제107조(납세의무자)
Article 107 (Persons Obligated to Pay Tax)

제108조(납세지)
Article 108 (Places for Tax Payment)

제109조(비과세)
Article 109 (Non-Taxation)

제2절 과세표준과 세율
SECTION 2 Tax Bases and Tax Rates

제110조(과세표준)
Article 110 (Tax Bases)

제111조(세율)
Article 111 (Tax Rates)

제112조(재산세 도시지역분)
Article 112 (Property Tax on Urban Areas)

제113조(세율적용)
Article 113 (Application of Tax Rates)

제3절 부과·징수
SECTION 3 Imposition and Collection

제114조(과세기준일)
Article 114 (Tax Base Date)

제115조(납기)
Article 115 (Payment Period)

제116조(징수방법 등)
Article 116 (Collection Methods, etc.)

제117조(물납)
Article 117 (Payment in Kind)

제118조(분할납부)
Article 118 (Payment in Installments)

제119조(소액 징수면제)
Article 119 (Non-Collection of Small Amount)

제119조의2(신탁재산에 대한 특례)
Article 119-2 (Special Cases concerning Trust Property)

제120조(신고의무)
Article 120 (Duty to Report)

제121조(재산세 과세대장의 비치 등)
Article 121 (Keeping Property Tax Ledgers, etc.)

제122조(세 부담의 상한)
Article 122 (Ceiling of Tax Burden)

제123조(종합부동산세 과세자료 전담기구의 설치 등)
Article 123 (Establishment of Organization Exclusively Responsible for Taxation Data for Global Real Estate Tax, etc.)

제10장 자동차세
CHAPTER X AUTOMOBILE TAX

제1절 자동차 소유에 대한 자동차세
SECTION 1 Automobile Tax on Possession of Automobile

제124조(자동차의 정의)
Article 124 (Definition of Automobile)

제125조(납세의무자)
Article 125 (Persons Liable to Pay Tax)

제126조(비과세)
Article 126 (Non-Taxation)

제127조(과세표준과 세율)
Article 127 (Tax Bases and Tax Rates)

제128조(납기와 징수방법)
Article 128 (Payment Period and Collection Methods)

제129조(승계취득 시의 납세의무)
Article 129 (Obligation to Pay Tax for Acquisition by Succession)

제130조(수시부과 시의 세액계산)
Article 130 (Calculation of Amount of Tax Imposed Occasionally)

제131조(자동차등록증의 회수 등)
Article 131 (Recovery, etc. of Automobile Registration Certificates)

제132조(납세증명서 등의 제시)
Article 132 (Presentation of Tax Payment Certificate, etc.)

제133조(체납처분)
Article 133 (Disposition on Default)

제134조(면세규정의 배제)
Article 134 (Exclusion from Tax Exemption Provisions)

제2절 자동차 주행에 대한 자동차세
SECTION 2 Automobile Tax on Driving of Automobiles

제135조(납세의무자)
Article 135 (Persons Liable to Pay Tax)

제136조(세율)
Article 136 (Tax Rates)

제137조(신고납부 등)
Article 137 (Tax Returns, Payment, etc.)

제137조의2(납세담보 등)
Article 137-2 (Security for Tax Payment, etc.)

제138조(이의신청 등의 특례)
Article 138 (Special Cases concerning Raising Objections, etc.)

제139조(「교통·에너지·환경세법」의 준용)
Article 139 (Application Mutatis Mutandis of the Traffic, Energy and Environment Tax Act)

제140조(세액 통보)
Article 140 (Notification of Amount of Tax)

제11장 지역자원시설세
CHAPTER XI LOCAL RESOURCE AND FACILITY TAX

제1절 통칙
SECTION 1 Common Provisions

제141조(목적)
Article 141 (Purposes)

제142조(과세대상)
Article 142 (Objects of Taxation)

제143조(납세의무자)
Article 143 (Persons Liable to Pay Tax)

제144조(납세지)
Article 144 (Places for Tax Payment)

제145조(비과세)
Article 145 (Non-Taxation)

제2절 과세표준과 세율
SECTION 2 Tax Base and Tax Rate

제146조(과세표준과 세율)
Article 146 (Tax Bases and Tax Rates)

제3절 부과·징수
SECTION 3 Imposition and Collection

제147조(부과·징수)
Article 147 (Imposition and Collection)

제148조(소액 징수면제)
Article 148 (Non-Collection of Small Amount)

제12장 지방교육세
CHAPTER XII LOCAL EDUCATION TAX

제149조(목적)
Article 149 (Purpose)

제150조(납세의무자)
Article 150 (Persons Liable to Pay Tax)

제151조(과세표준과 세율)
Article 151 (Tax Bases and Tax Rates)

제152조(신고 및 납부와 부과·징수)
Article 152 (Tax Returns, Payment, Imposition and Collection)

제153조(부족세액의 추징 및 가산세)
Article 153 (Additional Collection of Insufficient Amount of Taxes and Additional Taxes)

제154조(환급)
Article 154 (Refund)

부칙 <제10221호, 2010.3.31.>
ADDENDA

부칙 <제10416호, 2010.12.27.>
ADDENDA <Act No. 10416, Dec. 27, 2010>

부칙 <제10469호, 2011.3.29.>
ADDENDA <Act No. 10469, Mar. 29, 2011>

부칙 <제10924호, 2011.7.25.> (신탁법)
ADDENDA <Act No. 10924, Jul. 25, 2011>

부칙 <제11108호, 2011.12.2.>
ADDENDA <Act No. 11108, Dec. 2, 2011>

부칙 <제11110호, 2011.12.2.> (저작권법)
ADDENDA <Act No. 11110, Dec. 2, 2011>

부칙 <제11124호, 2011.12.31.> (국세기본법)
ADDENDA <Act No. 11124, Dec. 31, 2011>

부칙 <제11137호, 2011.12.31.>
ADDENDA <Act No. 11137, Dec. 31, 2011>

부칙 <제11617호, 2013.1.1.>
ADDENDA <Act No. 11617, Jan. 1, 2013>

부칙 <제11690호, 2013.3.23.> (정부조직법)
ADDENDA <Act No. 11690, Mar. 23, 2013>

부칙 <제11873호, 2013.6.7.> (부가가치세법)
ADDENDA <Act No. 11873, Jun. 7, 2013>

부칙 <제12118호, 2013.12.26.>
ADDENDA <Act No. 12118, Dec. 26, 2013>

부칙 <제12153호, 2014.1.1.>
ADDENDA <Act No. 12153, Jan. 1, 2014>

부칙 <제12505호, 2014.3.24.>
ADDENDA <Act No. 12505, Mar. 24, 2014>

부칙 <제12602호, 2014.5.20.>
ADDENDA <Act No. 12602, May 20, 2014>

부칙 <제12738호, 2014.6.3.> (공간정보의 구축 및 관리 등에 관한 법률)
ADDENDA <Act No. 12738, Jun. 3, 2014>

부칙 <제12801호, 2014.10.15.>
ADDENDA <Act No. 12801, Oct. 15, 2014>

부칙 <제12844호, 2014.11.19.> (정부조직법)
ADDENDA <Act No. 12844, Nov. 19, 2014>

부칙 <제12855호, 2014.12.23.>
ADDENDA <Act No. 12855, Dec. 23, 2014>

부칙 <제12954호, 2014.12.31.>
ADDENDA <Act No. 12954, Dec. 31, 2014>

부칙 <제13425호, 2015.7.24.> (의무경찰대 설치 및 운영에 관한 법률)
ADDENDA <Act No. 13425, Jul. 24, 2015>

부칙 <제13427호, 2015.7.24.>
ADDENDA <Act No. 13427, Jul. 24, 2015>

부칙 <제13636호, 2015.12.29.>
ADDENDA <Act No. 13636, Dec. 29, 2015>

부칙 <제13796호, 2016.1.19.> (부동산 가격공시에 관한 법률)
ADDENDA <Act No. 13796, Jan. 19, 2016>

부칙 <제13797호, 2016.1.19.> (부동산 거래신고 등에 관한 법률)
ADDENDA <Act No. 13797, Jan. 19, 2016>

부칙 <제13805호, 2016.1.19.> (주택법)
ADDENDA <Act No. 13805, Jan. 19, 2016>

부칙 <제14033호, 2016.2.29.> (상표법)
ADDENDA <Act No. 14033, Feb. 29, 2016>

부칙 <제14116호, 2016.3.29.> (항공안전법)
ADDENDA <Act No. 14116, Mar. 29, 2016>

부칙 <제14474호, 2016.12.27.> (지방세기본법)
ADDENDA <Act No. 14474, Dec. 27, 2016>

부칙 <제14475호, 2016.12.27.>
ADDENDA <Act No. 14475, Dec. 27, 2016>

부칙 <제14476호, 2016.12.27.> (지방세징수법)
ADDENDA <Act No. 14476, Dec. 27, 2016>