공포번호 28714
공포일 2018-03-27
행정안전부
Ministry of the Interior and Safety
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제2조(토지 및 주택의 시가표준액)
Article 2 (Standard Market Prices for Land and Houses)
제3조(공시되지 아니한 공동주택가격의 산정가액)
Article 3 (Calculated Values of Multi-Family Housing Prices not Publicly Announced)
제4조(건축물 등의 시가표준액 결정 등)
Article 4 (Determination, etc. of Standard Market Prices for Buildings, etc.)
제2장 취득세
CHAPTER II ACQUISITION TAX
제1절 통칙
SECTION 1 Common Provisions
제5조(시설의 범위)
Article 5 (Scope of Facilities)
제6조(시설물의 종류와 범위)
Article 6 (Types and Scope of Facilities)
제7조(원동기를 장치한 차량의 범위)
Article 7 (Scope of Vehicles Equipped with Motors)
제8조(콘도미니엄과 유사한 휴양시설의 범위)
Article 8 (Scope of Resort Facilities Similar to Condominium)
제9조 삭제 <2010.12.30.>
Article 9 Deleted.
제10조(재산세 과세대장에의 등재)
Article 10 (Registration in Property Tax Ledger)
제11조(과점주주의 취득 등)
Article 11 (Acquisition, etc. of Oligopolistic Stockholders)
제11조의2(소유권 변동이 없는 위탁자 지위의 이전 범위)
Article 11-2 (Scope of Transferable Status of Trustor Without Change in Ownership)
제12조(취득세 안분 기준)
Article 12 (Proportion Distribution Standards for Acquisition Tax)
제12조의2(공동주택 개수에 대한 취득세의 면제 범위)
Article 12-2 (Limits of Exemption from Acquisition Tax on Improvement of Multi-Family Housing)
제12조의3(취득세 비과세 대상 차량의 범위)
Article 12-3 (Scope of Vehicles Eligible for Exemption from Acquisition Tax)
제2절 과세표준과 세율
SECTION 2 Tax Bases and Tax Rates
제13조(취득 당시의 현황에 따른 부과)
Article 13 (Imposition on Current State as at Time of Acquisition)
제14조 삭제 <2016.8.11.>
Article 14 Deleted.
제15조(선박ㆍ차량 등의 종류 변경)
Article 15 (Change of Types of Ships, Vehicles, etc.)
제16조(증축 등의 과세표준)
Article 16 (Tax Base for Expansion, etc.)
제17조(토지의 지목변경에 대한 과세표준)
Article 17 (Tax Base for Change of Land Categories)
제18조(취득가격의 범위 등)
Article 18 (Scope, etc. of Acquisition Prices)
제19조(토지 등의 일괄취득)
Article 19 (Blanket Acquisition of Land, etc.)
제20조(취득의 시기 등)
Article 20 (Timing, etc. of Acquisition)
제21조(농지의 범위)
Article 21 (Scope of Farmland)
제22조(비영리사업자의 범위)
Article 22 (Scope of Non-Profit Business Entities)
제23조(비영업용 승용자동차 등의 범위)
Article 23 (Scope of Passenger Automobiles for Non-Business Use, etc.)
제24조 삭제 <2010.12.30.>
Article 24 Deleted.
제25조(본점 또는 주사무소의 사업용 부동산)
Article 25 (Real Estate for Business Purposes of Head or Main Office)
제26조(대도시 법인 중과세의 예외)
Article 26 (Exception from Heavy Taxation on Corporations in Large Cities)
제27조(대도시 부동산 취득의 중과세 범위와 적용기준)
Article 27 (Scope of and Application Criteria for Heavy Taxation on Acquisition of Real Estate in Large Cities)
제28조(별장 등의 범위와 적용기준)
Article 28 (Scope of Villas, etc. and Application Standards)
제29조(1가구 1주택의 범위)
Article 29 (Scope of One House per Household)
제29조의2(분할된 부동산에 대한 과세표준)
Article 29-2 (Tax Base of Partitioned Property)
제30조(세율의 특례 대상)
Article 30 (Special Cases of Tax Rates)
제31조(대도시 부동산 취득의 중과세 추징기간)
Article 31 (Period for Additional Collection of Heavy Taxation of Acquisition of Real Estate in Large Cities)
제3절 부과ㆍ징수
SECTION 3 Imposition and Collection
제32조(매각 통보 등)
Article 32 (Sale Notification, etc.)
제33조(신고 및 납부)
Article 33 (Tax Returns and Payment)
제34조(중과세 대상 재산의 신고 및 납부)
Article 34 (Tax Return and Payment for Property Subject to Heavy Taxation)
제35조(등기ㆍ등록 시의 취득세 납부기한)
Article 35 (Payment Deadline for Acquisition Tax at the Time of Registration)
제35조의2 삭제 <2015.7.24.>
Article 35-2 Deleted.
제36조(취득세 납부 확인 등)
Article 36 (Acquisition Tax Payment Verification, etc.)
제36조의2(촉탁등기에 따른 취득세 납부영수증서의 처리)
Article 36-2 (Handling of Receipt for Payment of Acquisition Tax Following Commission Registration)
제37조(중가산세에서 제외되는 재산)
Article 37 (Property Exempt from Heavy Additional Tax)
제38조(취득세 미납부 및 납부부족액에 대한 통보)
Article 38 (Notification of Non-Payment of Acquisition Tax and Underpayment of Tax)
제3장 등록면허세
CHAPTER III REGISTRATION AND LICENSE TAX
제1절 통칙
SECTION 1 Common Provisions
제39조(면허의 종류와 종별 구분)
Article 39 (Types of Licenses and Classification)
제40조(비과세)
Article 40 (Non-Taxation)
제2절 등록에 대한 등록면허세
SECTION 2 Registration and License Tax on Registration
제41조(정의)
Article 41 (Definitions)
제42조(과세표준의 적용)
Article 42 (Application of Tax Base)
제42조의2(비영업용 승용자동차 등)
Article 42-2 (Passenger Automobiles for Non-Business Purposes, etc.)
제43조(법인등기에 대한 세율)
Article 43 (Tax Rates for Corporate Registration)
제44조(대도시 법인 중과세의 예외)
Article 44 (Exception to Heavy Taxation on Corporations in Large Cities)
제45조(대도시 법인 중과세의 범위와 적용기준)
Article 45 (Scope of and Criteria for Application of Heavy Taxation on Corporations in Large Cities)
제46조(같은 채권등기에 대한 목적물이 다를 때의 징수방법)
Article 46 (Method of Collection Where Objects for Mortgage of Registration of Same Bonds are Different)
제47조(같은 채권등기에 대한 담보물 추가 시의 징수방법)
Article 47 (Method of Collection of Tax for Registration of Additional Collateral for Security for Claim)
제48조(신고 및 납부기한 등)
Article 48 (Tax Returns, Payment Deadline, etc.)
제49조(등록면허세 납부 확인 등)
Article 49 (Payment Verification, etc. of Registration and License Tax)
제49조의2(촉탁등기에 따른 등록면허세 납부영수증서의 처리)
Article 49-2 (Handling of Payment Receipts of Registration and License Tax following Commission Registration)
제50조(등록면허세의 미납부 및 납부부족액에 대한 통보 등)
Article 50 (Notification, etc. of Non-Payment of Registration and License Tax and Underpaid Tax)
제3절 면허에 대한 등록면허세
SECTION 3 Registration and License Tax on Licenses
제51조(건축허가와 유사한 면허의 범위)
Article 51 (Scope of Licenses Similar to Construction Permits)
제52조(면허 시의 납세 확인)
Article 52 (Verification of Tax Payment at Time of Granting Licenses)
제53조(면허에 관한 통보)
Article 53 (Notification regarding Licenses)
제54조 삭제 <2010.12.30.>
Article 54 Deleted.
제55조(과세대장의 비치)
Article 55 (Keeping Tax Ledgers)
제4장 레저세
CHAPTER IV LEISURE TAX
제56조(과세대상)
Article 56 (Objects of Taxation)
제57조(안분기준)
Article 57 (Standard for Proportional Distribution)
제58조(신고 및 납부)
Article 58 (Tax Returns and Payment)
제59조(징수에 필요한 사항의 명령 등)
Article 59 (Orders, etc. for Necessary Matters for Tax Collection)
제5장 담배소비세
CHAPTER V TOBACCO CONSUMPTION TAX
제60조(담배의 구분)
Article 60 (Classification of Tobacco)
제61조(조정세율)
Article 61 (Adjusted Tax Rates)
제62조(미납세 반출)
Article 62 (Taking out without Paying Tax)
제63조(과세면제)
Article 63 (Tax Exemption)
제64조(입국자가 반입하는 담배에 대한 면세범위)
Article 64 (Scope of Tax Exemption for Tobacco Brought in by Entrants)
제64조의2(재수입 면세담배의 반입 확인)
Article 64-2 (Confirmation of Bringing-in of Tax-Free Tobacco Imported Back)
제65조(담배의 반출신고)
Article 65 (Reporting on Taking out Tobacco)
제66조(통보사항)
Article 66 (Matters Subject to Notification)
제67조 삭제 <2016.12.30.>
Article 67 Deleted.
제68조(기장 의무)
Article 68 (Bookkeeping Duties)
제69조(신고 및 납부와 안분기준 등)
Article 69 (Tax Returns and Payment, Standard for Proportional Distribution, etc.)
제70조(세액의 공제ㆍ환급의 대상 및 범위)
Article 70 (Objects and Scope of Deduction and Refund of Amount of Tax)
제70조의2(세액의 공제ㆍ환급의 사후관리)
Article 70-2 (Follow-up Management of Deduction and Refund of Tax Amounts)
제71조(납세 담보)
Article 71 (Security for Tax Payment)
제72조(담보에 의한 담배소비세 충당)
Article 72 (Appropriation of Security for Tobacco Consumption Tax)
제6장 지방소비세
CHAPTER VI LOCAL CONSUMPTION TAX
제73조(납입관리자)
Article 73 (Payment Manager)
제74조(특별징수의무자의 납입)
Article 74 (Payment by Persons Responsible for Special Collection)
제75조(안분기준 및 안분방식)
Article 75 (Proportional Distribution Standards and Methods)
제76조(납입관리자의 납입 등)
Article 76 (Payment, etc. by Payment Managers)
제77조(지방소비세환급금의 처리)
Article 77 (Treatment of Refund of Local Consumption Tax)
제7장 주민세
CHAPTER VII RESIDENT TAX
제78조(사업소용 건축물의 범위)
Article 78 (Scope of Buildings Used as Place of Business)
제78조의2(종업원의 급여총액 범위)
Article 78-2 (Scope of Total Amount of Wages of Employees)
제78조의3(종업원의 범위)
Article 78-3 (Scope of Employees)
제79조(납세의무자 등)
Article 79 (Persons, etc. Liable to Pay Tax)
제80조(건축물 소유자의 제2차 납세의무)
Article 80 (Secondary Tax Liability of Owners of Buildings)
제81조(납세지)
Article 81 (Places for Tax Payment)
제82조(과세표준의 계산방법)
Article 82 (Method of Calculating Tax Base)
제83조(오염물질 배출 사업소)
Article 83 (Places of Business Discharging Pollutants)
제84조(신고 및 납부)
Article 84 (Tax Returns and Payment)
제85조(과세대장 비치 등)
Article 85 (Keeping, etc. Tax Ledgers)
제85조의2(종업원 급여총액의 월평균금액 산정기준 등)
Article 85-2 (Basis for Calculation of Monthly Average Total Amount of Wages of Employees, etc.)
제85조의3(종업원 수 산정기준)
Article 85-3 (Basis for Calculation of Number of Employees)
제85조의4(종업원분의 신고 및 납부 등)
Article 85-4 (Reporting and Payment of Employee Portion)
제85조의5(과세대장의 비치 등)
Article 85-5 (Keeping, etc. Tax Ledger)
제8장 지방소득세
CHAPTER VIII LOCAL CONSUMPTION TAX
제1절 통칙
SECTION 1 Common Provisions
제86조(비영리내국법인 및 외국법인의 범위)
Article 86 (Scope of Korean Non-Profit Corporations and Foreign Corporations)
제87조(납세지 등)
Article 87 (Place for Tax Payment, etc.)
제88조(법인지방소득세의 안분방법)
Article 88 (Methods of Proportional Distribution of Corporate Local Income Tax)
제2절 거주자의 종합소득ㆍ퇴직소득에 대한 지방소득세
SECTION 2 Local Income Tax on Global Income and Retirement Income of Residents
제88조의2(직장공제회 초과반환금에 대한 세액계산의 특례)
Article 88-2 (Special Cases of Calculation of Tax Amount for Excess Refund from Workplace Mutual Aid Associations)
제89조(부동산매매업자에 대한 세액계산의 특례)
Article 89 (Special Exceptions to Calculation of Tax Amount on Real Estate Business Entities)
제90조(부동산매매업자의 토지등 매매차익예정신고와 납부)
Article 90 (Provisional Tax Return for Profit Margins on Purchase and Sale of Land, etc. of Real Estate Business Entities and Payment of Tax)
제91조(토지등 매매차익)
Article 91 (Profit Margins on Purchase and Sale of Land, etc.)
제91조의2(분리과세 주택임대소득에 대한 종합소득 결정세액 계산의 특례)
Article 91-2 (Special Cases concerning Calculation of Final Tax Amount on Global Income Related to Income from Rental of Houses Subject to Separate Taxation)
제92조(과세표준 및 세액의 확정신고와 납부)
Article 92 (Final Return of Tax Base and Tax Amount and Payment of Tax)
제93조(수정신고납부)
Article 93 (Amended Tax Return and Payment of Tax)
제94조(과세표준과 세액의 결정 및 경정)
Article 94 (Determination and Correction of Tax Base and Tax Amount)
제95조(과세표준과 세액의 통지)
Article 95 (Notification of Tax Base and Tax Amount)
제96조(수시부과)
Article 96 (Occasional Imposition)
제97조 삭제 <2015.7.24.>
Article 97 Deleted.
제98조(결손금소급공제에 의한 환급)
Article 98 (Refund on Retroactive Deduction for Loss)
제99조(공동사업자별 분배명세서의 제출)
Article 99 (Submission of Detailed Statements of Distribution to Each Joint Business Partner)
제3절 거주자의 양도소득에 대한 지방소득세
SECTION 3 Local Income Tax on Capital Gains of Residents
제100조(세율)
Article 100 (Tax rates)
제100조의2(예정신고납부)
Article 100-2 (Provisional Tax Returns and Payment of Tax)
제100조의3(양도소득에 대한 개인지방소득세 과세표준 확정신고)
Article 100-3 (Final Tax Base Return for Personal Local Income Tax on Capital Gains)
제4절 비거주자의 소득에 대한 지방소득세
SECTION 4 Local Income Tax on Income of Nonresidents
제100조의4(비거주자의 유가증권양도소득에 대한 개인지방소득세 신고ㆍ납부의 특례)
Article 100-4 (Special Exceptions to Tax Return and Payment of Personal Local Income Tax on Capital Gains on Securities of Nonresidents)
제5절 개인지방소득에 대한 특별징수
SECTION 5 Special Collection of Tax on Personal Local Income
제100조의5(특별징수의무)
Article 100-5 (Obligations to Perform Special Collection)
제100조의6(의무불이행 가산세의 예외)
Article 100-6 (Exceptions to Additional Taxes on Non-Performance of Obligations)
제100조의7(개인지방소득세 연말정산 시의 환급)
Article 100-7 (Refund at Time of Year-End Adjustment of Personal Local Income Tax)
제100조의8(퇴직소득에 대한 개인지방소득세의 환급절차)
Article 100-8 (Procedures for Making Personal Local Income Tax Refund on Retirement Income)
제100조의9(징수교부금)
Article 100-9 (Collection Subsidies)
제100조의10(비거주자에 대한 특별징수세액의 납부)
Article 100-10 (Payment of Specially Collected Tax Amount on Nonresidents)
제6절 내국법인의 각 사업연도의 소득에 대한 지방소득세
SECTION 6 Local Income Tax on Income of Korean Corporations in Each Business Year
제100조의11(월수의 계산)
Article 100-11 (Calculation of Number of Months)
제100조의12(과세표준의 신고)
Article 100-12 (Reporting of Tax Base)
제100조의13(법인지방소득세의 안분 신고 및 납부)
Article 100-13 (Reporting of Proportional Distribution and Payment of Corporate Local Income Tax)
제100조의14(법인지방소득세의 수정신고)
Article 100-14 (Amended Returns on Corporate Local Income Tax)
제100조의15(결정과 경정)
Article 100-15 (Determination and Correction)
제100조의16(통지)
Article 100-16 (Notification)
제100조의17(수시부과결정)
Article 100-17 (Determination of Occasional Imposition)
제100조의18(결손금 소급 공제에 따른 환급세액의 계산)
Article 100-18 (Calculation of Amount of Tax Refund on Retroactive Deduction for Loss)
제100조의19(특별징수의무)
Article 100-19 (Responsibility for Special Collection)
제100조의20 삭제 <2015.7.24.>
Article 100-20 Deleted.
제100조의21(토지등 양도소득에 대한 과세특례)
Article 100-21 (Special Taxation on Capital Gains on Land, etc.)
제100조의22(비영리내국법인의 과세표준 신고의 특례)
Article 100-22 (Special Exceptions to Reporting of Tax Base by Korean Nonprofit Corporations)
제7절 내국법인의 각 연결사업연도의 소득에 대한 지방소득세
SECTION 7 Local Income Tax on Income of Korean Corporations in Each Consolidated Business Year
제100조의23(연결법인별 법인지방소득세 산출세액의 계산)
Article 100-23 (Calculated Amount of Corporate Local Income Tax for Each Consolidated Corporation)
제100조의24(연결법인의 감면세액)
Article 100-24 (Amount of Tax Reduction or Exemption for Consolidated Corporations)
제100조의25(연결세액의 신고 및 납부)
Article 100-25 (Return and Payment of Amount of Consolidated Tax)
제8절 내국법인의 청산소득에 대한 지방소득세
SECTION 8 Local Income Tax on Income from Liquidation of Korean Corporations
제100조의26(신고)
Article 100-26 (Tax Return)
제9절 외국법인의 각 사업연도의 소득에 대한 지방소득세
SECTION 9 Local Income Tax on Income of Foreign Corporations in Each Business Year
제100조의27(외국법인의 신고)
Article 100-27 (Tax Returns for Foreign Corporations)
제100조의28(외국법인의 유가증권 양도소득 등에 대한 신고ㆍ납부의 특례)
Article 100-28 (Special Exceptions to Tax Return on Capital Gains, etc. on Securities of Foreign Corporations and Payment of Tax)
제100조의29(외국법인의 인적용역소득에 대한 신고ㆍ납부 특례)
Article 100-29 (Special Exceptions to Tax Return on Personal Services Income Tax Return of Foreign Corporations and Payment of Tax)
제10절 동업기업에 대한 과세특례
SECTION 10 Special Taxation of Partnership Enterprises
제100조의30(준청산소득에 대한 법인지방소득세 신고)
Article 100-30 (Corporate Local Income Tax Return on Income from Quasi-Liquidation)
제100조의31(손익배분비율)
Article 100-31 (Distribution Ratio of Profits and Losses)
제100조의32(동업기업 세액의 계산 및 배분)
Article 100-32 (Calculation and Allocation of Tax Amount for Partnership Enterprises)
제11절 보칙
SECTION 11 Supplementary Provisions
제100조의33(지방소득세 관련 세액 등의 통보)
Article 100-33 (Notification of Tax Amount, etc. Related to Local Income Tax)
제100조의34(지방세환급금의 환급과 충당)
Article 100-34 (Making and Making up for Local Tax Refund)
제100조의35(과세관리대장 비치)
Article 100-35 (Keeping Tax Management Ledgers)
제100조의36(법인지방소득세 특별징수세액 정산 등)
Article 100-36 (Settlement of Specially Collected Amount of Corporate Local Income Tax, etc.)
제100조의37(지방소득세 추가납부 대상 등)
Article 100-37 (Income Subject to Additional Payment of Local Income Tax, etc.)
제100조의38(사실과 다른 회계처리로 인한 경정에 따른 환급 특례의 적용 방법)
Article 100-38 (Application of Special Cases concerning Refunds Following Correction of False Accounting Entries)
제9장 재산세
CHAPTER IX PROPERTY TAX
제1절 통칙
SECTIONS 1 Common Provisions
제101조(별도합산과세대상 토지의 범위)
Article 101 (Scope of Land Subject to Special Aggregate Taxation)
제102조(분리과세대상 토지의 범위)
Article 102 (Scope of Land Subject to Separate Taxation)
제103조(건축물의 범위 등)
Article 103 (Scope, etc. of Buildings)
제103조의2(철거ㆍ멸실된 건축물 또는 주택의 범위)
Article 103-2 (Scope of Buildings or Houses Demolished or Destroyed)
제104조(도시지역)
Article 104 (Urban Areas)
제105조(주택 부속토지의 범위 산정)
Article 105 (Calculation of Scope of Land Annexed to House)
제106조(납세의무자의 범위 등)
Article 106 (Scope, etc. of Persons Liable to Pay Tax)
제107조(수익사업의 범위)
Article 107 (Scope of For-Profit Business)
제108조(비과세)
Article 108 (Non-Taxation)
제2절 과세표준과 세율
SECTION 2 Tax Bases and Tax Rates
제109조(공정시장가액비율)
Article 109 (Fair Market Price Rates)
제110조(공장용 건축물)
Article 110 (Buildings for Factories)
제111조(토지 등의 범위)
Article 111 (Scope of Land, etc.)
제112조(주택의 구분)
Article 112 (Housing Types)
제3절 부과ㆍ징수
SECTION 3 Imposition and Collection
제113조(물납의 신청 및 허가)
Article 113 (Application and Permission for Payment in Kind)
제114조(관리ㆍ처분이 부적당한 부동산의 처리)
Article 114 (Disposal of Inappropriate Real Estate in regard to Management and Disposition)
제115조(물납허가 부동산의 평가)
Article 115 (Appraisal of Real Estate to which Permission for In-Kind Payment is Granted)
제116조(분할납부세액의 기준 및 분할납부신청)
Article 116 (Standards Amount of Tax to be Paid in Installments and Application for Payment in Installments)
제117조(과세대장 등재 통지)
Article 117 (Notice of Registration in Tax Ledgers)
제118조(세 부담 상한의 계산방법)
Article 118 (Method of Calculating Tax Ceiling)
제119조(재산세의 현황부과)
Article 119 (Imposition of Property Tax according to Current Status)
제119조의2(종합부동산세 과세자료 전담기구의 조직ㆍ운영 및 자료통보 등)
Article 119-2 (Structure and Operation of Organization Solely in Charge of Data on Comprehensive Real Estate Holding Tax, Notice of Data, etc.)
제119조의3(종합부동산세과세자료 관련 정보시스템)
Article 119-3 (Information System for Data on Comprehensive Real Estate Holding Tax)
제10장 자동차세
CHAPTER X AUTOMOBILE TAX
제1절 자동차 소유에 대한 자동차세
SECTION 1 Automobile Tax on Possession of Automobile
제120조(자동차로 보는 건설기계의 범위)
Article 120 (Scope of Construction Machinery Deemed Automobiles)
제121조(비과세)
Article 121 (Non-Taxation)
제122조(영업용과 비영업용의 구분 및 차령 계산)
Article 122 (Distinction between Business and Non-Business Uses and Calculation of Automobile Age)
제123조(자동차의 종류)
Article 123 (Types of Automobiles)
제124조(자동차의 종류 결정)
Article 124 (Determination on Types of Automobiles)
제125조(자동차 소재지 및 신고ㆍ납부)
Article 125 (Location of Automobile and Tax Return and Payment)
제126조(과세기간 중 소유권변동 등의 일할계산방법)
Article 126 (Methods of Calculating Amount of Tax on Daily Installment in Cases of Change in Ownership, etc. during Taxable Period)
제127조(자동차의 용도 또는 종류변경 시의 세액)
Article 127 (Amount of Tax in Cases of Change in Use or Types of Automobiles)
제128조(자동차등록증의 회수 등)
Article 128 (Withdrawal, etc. of Automobile Registration Certificates)
제129조(과세자료 통보)
Article 129 (Notification of Tax Data)
제130조(과세대장 비치)
Article 130 (Keeping Tax Ledgers)
제2절 자동차 주행에 대한 자동차세
SECTION 2 Automobile Tax on Driving of Automobiles
제131조(조정세율)
Article 131 (Adjusted Tax Rates)
제132조(신고 및 납부)
Article 132 (Tax Returns and Payment)
제133조(안분기준 및 방법)
Article 133 (Proportional Distribution Standards and Methods)
제134조(특별징수의무자의 납부 등)
Article 134 (Payment, etc. by Persons Responsible for Special Collection)
제134조의2(납세담보 등)
Article 134-2 (Security for Tax Payment, etc.)
제134조의3(담보에 의한 자동차세 충당)
Article 134-3 (Satisfaction of Automobile Tax with Security)
제135조(세액통보)
Article 135 (Notification of Amount of Tax)
제11장 지역자원시설세
CHAPTER XI LOCAL RESOURCE AND FACILITY TAX
제1절 통칙
SECTION 1 Common Provisions
제136조(과세대상)
Article 136 (Taxable Objects)
제137조(비과세)
Article 137 (Non-Taxation)
제2절 과세표준과 세율
SECTION 2 Tax Bases and Rates
제138조(화재위험 건축물 등)
Article 138 (Buildings Vulnerable to Fire, etc.)
제3절 부과ㆍ징수
SECTION 3 Imposition and Collection
제139조(납세고지)
Article 139 (Payment Notice)
제12장 지방교육세
CHAPTER XII LOCAL EDUCATION TAX
제140조(과세표준의 계산)
Article 140 (Calculation of Tax Base)
제141조(신고납부와 부과ㆍ징수)
Article 141 (Tax Returns and Payment, and Imposition and Collection)
부칙 <제22395호, 2010.9.20.>
ADDENDA
부칙 <제22586호, 2010.12.30.>
ADDENDA <Presidential Decree No. 22586, Dec. 30, 2010>
부칙 <제22605호, 2010.12.31.>
ADDENDA <Presidential Decree No. 22605, Dec. 31, 2010>
부칙 <제22880호, 2011.4.6.>
ADDENDA <Presidential Decree No. 22880, Apr. 6, 2011>
부칙 <제22942호, 2011.5.30.>
ADDENDA <Presidential Decree No. 22942, May 30, 2011>
부칙 <제23482호, 2011.12.31.>
ADDENDA <Presidential Decree No. 23482, Dec. 31, 2011>
부칙 <제23535호, 2012.1.25.>
ADDENDA <Presidential Decree No. 23535, Jan. 25, 2012>
부칙 <제23711호, 2012.4.10.>
ADDENDA <Presidential Decree No. 23711, Apr. 10, 2012>
부칙 <제23718호, 2012.4.10.>
ADDENDA <Presidential Decree No. 23718, Apr. 10, 2012>
부칙 <제23947호, 2012.7.10.>
ADDENDA <Presidential Decree No. 23947, Jul. 10, 2012>
부칙 <제23966호, 2012.7.20.>
ADDENDA <Presidential Decree No. 23966, Jul. 20, 2012>
부칙 <제23993호, 2012.7.26.>
ADDENDA <Presidential Decree No. 23993, Jul. 26, 2012>
부칙 <제24296호, 2013.1.1.>
ADDENDA <Presidential Decree No. 24296, Jan. 1, 2013>
부칙 <제24425호, 2013.3.23.>
ADDENDA <Presidential Decree No. 24425, Mar. 23, 2013>
부칙 <제24502호, 2013.4.22.>
ADDENDA <Presidential Decree No. 24502, Apr. 22, 2013>
부칙 <제24563호, 2013.5.31.>
ADDENDA <Presidential Decree No. 24563, May 31, 2013>
부칙 <제24638호, 2013.6.28.>
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
부칙 <제24890호, 2013.12.4.>
ADDENDA <Presidential Decree No. 24890, Dec. 4, 2013>
부칙 <제25058호, 2014.1.1.>
ADDENDA <Presidential Decree No. 25058, Jan. 1, 2014>
부칙 <제25249호, 2014.3.11.>
ADDENDA <Presidential Decree No. 25249, Mar. 11, 2014>
부칙 <제25252호, 2014.3.14.>
ADDENDA <Presidential Decree No. 25252, Mar. 14, 2014>
부칙 <제25279호, 2014.3.24.>
ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
부칙 <제25317호, 2014.4.22.>
ADDENDA <Presidential Decree No. 25317, Apr. 22, 2014>
부칙 <제25448호, 2014.7.7.>
ADDENDA <Presidential Decree No. 25448, Jul. 7, 2014>
부칙 <제25456호, 2014.7.14.>
ADDENDA <Presidential Decree No. 25456, Jul. 14, 2014>
부칙 <제25485호, 2014.7.18.>
ADDENDUM <Presidential Decree No. 25485, Jul. 18, 2014>
부칙 <제25522호, 2014.7.28.>
ADDENDA <Presidential Decree No. 25522, Jul. 28, 2014>
부칙 <제25545호, 2014.8.12.>
ADDENDA <Presidential Decree No. 25545, Aug. 12, 2014>
부칙 <제25700호, 2014.11.4.>
ADDENDA <Presidential Decree No. 25700, Nov. 4, 2014>
부칙 <제25751호, 2014.11.19.>
ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>
부칙 <제25910호, 2014.12.30.>
ADDENDA <Presidential Decree No. 25910, Dec. 30, 2014>
부칙 <제26290호, 2015.6.1.>
ADDENDA <Presidential Decree No. 26290, Jun. 1, 2015>
부칙 <제26302호, 2015.6.1.>
ADDENDA <Presidential Decree No. 26302, Jun. 1, 2015>
부칙 <제26369호, 2015.6.30.>
ADDENDA <Presidential Decree No. 26369, Jun. 30, 2015>
부칙 <제26431호, 2015.7.24.>
ADDENDA <Presidential Decree No. 26431, Jul. 24, 2015>
부칙 <제26438호, 2015.7.24.>
ADDENDA <Presidential Decree No. 26438, Jul. 24, 2015>
부칙 <제26763호, 2015.12.28.>
ADDENDA <Presidential Decree No. 26763, Dec. 28, 2015>
부칙 <제26836호, 2015.12.31.>
ADDENDA <Presidential Decree No. 26836, Dec. 31, 2015>
부칙 <제26858호, 2016.1.6.>
ADDENDA <Presidential Decree No. 26858, Jan. 6, 2016>
부칙 <제26916호, 2016.1.19.>
ADDENDA <Presidential Decree No. 26916, Jan. 19, 2016>
부칙 <제26928호, 2016.1.22.>
ADDENDA <Presidential Decree No. 26928, Jan. 22, 2016>
부칙 <제27102호, 2016.4.26.>
ADDENDA <Presidential Decree No. 27102, Apr. 26, 2016>
부칙 <제27245호, 2016.6.21.>
ADDENDA <Presidential Decree No. 27245, Jun. 21, 2016>
부칙 <제27431호, 2016.8.2.>
ADDENDA <Presidential Decree No. 27431, Aug. 2, 2016>
부칙 <제27444호, 2016.8.11.>
ADDENDA <Presidential Decree No. 27444, Aug. 11, 2016>
부칙 <제27471호, 2016.8.31>
ADDENDA <Presidential Decree No. 27471, Aug. 31, 2016>
부칙 <제27472호, 2016.8.31.>
ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>
부칙 <제27473호, 2016.8.31.>
ADDENDA <Presidential Decree No. 27473, Aug. 31, 2016>
부칙 <제27619호, 2016.11.29.>
ADDENDA <Presidential Decree No. 27619, Nov. 29, 2016>
부칙 <제27621호, 2016.11.29.>
ADDENDA <Presidential Decree No. 27621, Nov. 29, 2016>
부칙 <제27710호, 2016.12.30.>
ADDENDA <Presidential Decree No. 27710, Dec. 30, 2016>
부칙 <제27793호, 2017.1.17.>
ADDENDA <Presidential Decree No. 27793, Jan. 17, 2017>
부칙 <제27958호, 2017.3.27.>
ADDENDA <Presidential Decree No. 27958, Mar. 27, 2017>
부칙 <제27959호, 2017.3.27.>
ADDENDA <Presidential Decree No. 27959, Mar. 27, 2017>
부칙 <제27971호, 2017.3.29.>
ADDENDA <Presidential Decree No. 27971, Mar. 29, 2017>
부칙 <제27972호, 2017.3.29.>
ADDENDA <Presidential Decree No. 27972, Mar. 29, 2017>
부칙 <제28211호, 2017.7.26.>
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
부칙 <제28366호, 2017.10.17.>
ADDENDA <Presidential Decree No. 28366, Oct. 17, 2017>
부칙 <제28524호, 2017.12.29.>
ADDENDA <Presidential Decree No. 28524, Dec. 29, 2017>
부칙 <제28583호, 2018.1.16.>
ADDENDA <Presidential Decree No. 28583, Jan. 16, 2018>
부칙 <제28586호, 2018.1.16.>
ADDENDA <Presidential Decree No. 28586, Jan. 16, 2018>
부칙 <제28627호, 2018.2.9.>
ADDENDA <Presidential Decree No. 28627, Feb. 9, 2018>
부칙 <제28686호, 2018.2.27.>
ADDENDA <Presidential Decree No. 28686, Feb. 27, 2018>
부칙 <제28714호, 2018.3.27.>
ADDENDA <Presidential Decree No. 28714, Mar. 27, 2018>