공포번호 29538
공포일 2019-02-12
기획재정부
Ministry of Economy and Finance
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제2조(납세증명서)
Article 2 (Certificate of Tax Payment)
제2조(납세증명서)
Article 2 (Certificate of Tax Payment)
제3조(정부 관리기관)
Article 3 (Government-Managed Institutions)
제4조(납세증명서의 제출)
Article 4 (Submission of Certificate of Tax Payment)
제5조(납세증명서 제출의 예외)
Article 5 (Exceptions to Submission of Certificates of Tax Payment)
제6조(납세증명서의 발급 신청)
Article 6 (Application for Issuance of Certificates of Tax Payment)
제7조(납세증명서의 유효기간)
Article 7 (Valid Period of Certificates of Tax Payment)
제7조의2(미납국세 등의 열람신청)
Article 7-2 (Application for Perusal of Delinquent National Taxes, etc.)
제8조(체납의 사유)
Article 8 (Reasons for Default)
제9조(체납횟수의 계산과 관허사업 제한의 예외)
Article 9 (Exceptions to Calculation of Number of Arrears and Restrictions on Government-Permitted Business)
제10조 삭제 <2012. 2. 2.>
Article 10 Deleted.
제10조의2(체납자료의 제공)
Article 10-2 (Furnishing Materials on Arrearage)
제10조의3(체납자료 파일의 작성 등)
Article 10-3 (Creation, etc. of Data Files for Materials on Arrearage)
제10조의4(체납자료의 요구 등)
Article 10-4 (Request, etc. for Materials on Arrearage)
제10조의5(출국금지 요청)
Article 10-5 (Request for Prohibition of Departure)
제10조의6(출국금지 해제 요청)
Article 10-6 (Request for Lifting Prohibition of Departure)
제2장 징수
CHAPTER II COLLECTION
제1절 삭제
SECTION 1 (Articles 11 through 16) Deleted.
SECTION 2 Collection Procedure
제17조 삭제 <2012. 2. 2.>
Article 17 Deleted.
제18조(납부의 방법)
Article 18 (Method of Payment)
제19조 삭제 <1994. 12. 31.>
Article 19 Deleted.
제20조(납기 전에 징수하는 국세)
Article 20 (National Taxes Collectible Prior to Due Date)
제21조 삭제 <2011. 9. 16.>
Article 21 Deleted.
제3절 징수유예
SECTION 3 Deferment of Collection
제22조(징수유예기간과 분납 한도)
Article 22 (Grace Period for Collection and Limit on Installment Payment)
제23조(징수유예의 신청)
Article 23 (Application for Deferment of Collection)
제24조(징수유예의 통지 등)
Article 24 (Notification, etc. of Deferment of Collection)
제24조의2 삭제 <1995. 12. 30.>
Article 24-2 Deleted.
제25조 삭제 <2011. 9. 16.>
Article 25 Deleted.
제4절 독촉
SECTION 4 Demand
제26조(독촉장)
Article 26 (Demand Notice)
제27조(체납액 징수업무의 위탁 절차)
Article 27 (Procedure for Entrustment of Collection of Amounts in Arrears)
제27조의2(위탁 대상 체납액)
Article 27-2 (Amounts in Arrears Eligible for Entrustment)
제27조의3(위탁 수수료)
Article 27-3 (Entrustment Fee)
제27조의4(위탁 해지)
Article 27-4 (Termination of Entrustment)
제27조의5(위탁 징수업무 감독)
Article 27-5 (Supervision of Entrusted Collection)
제3장 체납처분
CHAPTER III DISPOSITION ON DEFAULT
제1절 통칙
SECTION 1 Common Provisions
제28조(공유물에 대한 체납처분)
Article 28 (Disposition on Default for Co-Owned Property)
제28조의2(지방국세청장의 체납처분)
Article 28-2 (Disposition on Default by Commissioners of Regional Tax Offices)
제29조(체납처분의 인계)
Article 29 (Transfer of Disposition on Default)
제30조(체납처분의 속행)
Article 30 (Continuation of Disposition on Default)
제31조 삭제 <2011. 9. 16.>
Article 31 Deleted.
제32조(야간수색 대상 영업)
Article 32 (Business Subject to Night Search)
제33조 삭제 <2018. 2. 13.>
Article 33 Deleted.
제34조(질문ㆍ검사권)
Article 34 (Right of Inquiry or Inspection)
제35조(체납처분의 위탁)
Article 35 (Entrustment of Disposition on Default)
제36조(압류금지 재산)
Article 36 (Unattachable Property)
제37조(급여의 압류 범위)
Article 37 (Limits on Attachment of Wages)
제38조 삭제 <2012. 2. 2.>
Article 38 Deleted.
제39조(가압류ㆍ가처분 재산에 대한 압류 통지)
Article 39 (Notification of Attachment regarding Property Subject to Provisional Attachment or Disposition)
제40조(과실에 대한 압류의 효력의 특례)
Article 40 (Special Cases concerning Effect of Attachment of Fruits)
제2절 동산의 압류
SECTION 2 Attachment of Movables
제41조(압류 동산의 표시)
Article 41 (Indication of Attached Movables)
제42조(압류 동산의 사용ㆍ수익 절차)
Article 42 (Procedure for Use of or Benefit from Attached Movables)
제3절 채권의 압류
SECTION 3 Attachment of Claims
제43조(조건부채권의 압류)
Article 43 (Attachment of Conditional Claims)
제44조 삭제 <2011. 9. 16.>
Article 44 Deleted.
제45조(채무불이행에 따른 절차)
Article 45 (Procedure in Cases of Default)
제4절 부동산 등의 압류
SECTION 4 Attachment of Real Estate, etc.
제46조(부동산 등의 압류등기)
Article 46 (Registration of Attachment of Real Estate, etc.)
제47조(부동산 등의 분할 또는 구분 등기)
Article 47 (Registration of Division or Partition of Real Estate, etc.)
제48조(부동산의 보존등기 절차)
Article 48 (Procedure for Preservation Registration of Real Estate)
제49조 삭제 <2011. 9. 16.>
Article 49 Deleted.
제50조(항공기 등의 압류등록)
Article 50 (Registration of Attachment of Aircraft, etc.)
제51조 삭제 <2011. 9. 16.>
Articles 51 through 53 Deleted.
Article 54 (Procedure for Using or Benefiting from Attached Real Estate, etc.)
제55조(제3자의 소유권 주장)
Article 55 (Claim of Ownership by Third Party)
제5절 무체재산권등의 압류
SECTION 5 Attachment of Intangible Property Rights, etc.
제56조(무체재산권등의 압류 등기 또는 등록)
Article 56 (Registration or Record of Intangible Property Right, etc.)
제57조(국유ㆍ공유 재산에 관한 권리의 압류등록)
Article 57 (Registration of Attachment of Rights to State-Owned or Public Property)
제6절 압류의 해제
SECTION 6 Release from Attachment
제58조(압류해제조서)
Article 58 (Report of Release from Attachment)
제59조 삭제 <2011. 9. 16.>
Article 59 Deleted.
제60조(압류 말소의 등기 또는 등록)
Article 60 (Registration or Record of Cancellation of Attachment)
제7절 교부청구
SECTION 7 Request for Delivery
제61조 삭제 <2011. 9. 16.>
Article 61 Deleted.
제62조(파산선고에 따른 교부청구)
Article 62 (Request for Delivery Following Declaration of Bankruptcy)
제63조 삭제 <2011. 9. 16.>
Article 63 Deleted.
제64조(기압류기관의 동산 등 인도 통지)
Article 64 (Notification of Handover by Agencies Having Already Attached Movables, etc.)
제65조(참가압류한 동산 등의 인수)
Article 65 (Acceptance of Handover of Movables, etc. Attached by Participation)
제66조 삭제 <2011. 9. 16.>
Article 66 Deleted.
제67조(일반 압류 규정의 준용)
Article 67 (Application Mutatis Mutandis of Provisions regarding Ordinary Attachment)
제8절 압류재산의 매각
SECTION 8 Sale of Attached Property
제68조(공매방법)
Article 68 (Method of Public Auction)
제68조의2(체납자 등에 대한 공매대행의 통지)
Article 68-2 (Notification of Vicarious Execution of Public Auction for Delinquent Taxpayers, etc.)
제68조의3(압류재산의 인도)
Article 68-3 (Handover of Attached Property)
제68조의4(공매대행의 해제 요구)
Article 68-4 (Request for Cancellation of Vicarious Execution of Public Auction)
제68조의5(공매대행 수수료)
Article 68-5 (Fees for Vicarious Execution of Public Auctions)
제68조의6(공매대행의 세부사항)
Article 68-6 (Details regarding Vicarious Execution of Public Auctions)
제68조의7(전문매각기관의 매각대행)
Article 68-7 (Vicarious Sale by Institution Specialized in Sale)
제68조의8(전문매각기관의 매각대행 수수료)
Article 68-8 (Sale Agent Commission for Specialized Sale Agency)
제68조의9(행정정보의 공동이용)
Article 68-9 (Sharing Administrative Information)
제68조의10(고유식별정보의 처리)
Article 68-10 (Management of Personally Identifiable Information)
제69조(수의계약)
Article 69 (Private Contract)
제70조(감정인)
Article 70 (Appraisers)
제71조(국공채등의 공매보증금 갈음)
Article 71 (Substitution of Bid Bonds for Public Auction with National or Public Bonds)
제72조(공매보증금을 갈음하는 국공채등의 평가)
Article 72 (Appraisal of National or Public Bonds, etc. as Substitute for Bid Bond for Public Auction)
Article 73 (Matters of Public Auction to Be Publicly Notified)
제73조의2(공매공고의 통지)
Article 73-2 (Notification of Public Notice of Public Auction)
제73조의3(압류 해제의 통지)
Article 73-3 (Notification of Release from Attachment)
제73조의4(배분요구의 종기 연기사유)
Article 73-4 (Grounds for Deferment of Closing Date of Claim for Distribution)
제73조의5(공매취소의 사유)
Article 73-5 (Grounds for Cancellation of Public Auction)
제74조(제3자의 납부)
Article 74 (Payment by Third Party)
제74조의2(공매참가 제한의 통지)
Article 74-2 (Notification of Restriction on Participation in Public Auction)
제75조 삭제 <2011. 9. 16.>
Article 75 Deleted.
제75조의2(매각결정 여부의 통지)
Article 75-2 (Notification of Decision to Sell Property)
제76조(매수대금의 납부최고 기한)
Article 76 (Peremptory Notice of Deadline for Payment of Purchase Price)
제76조의2(공매보증금 등의 인계 등)
Article 76-2 (Transfer, etc. of Bid Bond for Public Auction, etc.)
제76조의3(매각결정 취소의 통지)
Article 76-3 (Notification of Cancellation of Decision to Sell Property)
제77조(권리이전등기의 촉탁)
Article 77 (Request for Registration of Transfer of Rights)
제78조(국유ㆍ공유 재산의 매각 통지)
Article 78 (Notification of Sale of State-Owned or Public Property)
제9절 청산
SECTION 9 Liquidation
제79조 삭제 <2011. 9. 16.>
Article 79 Deleted.
제80조 삭제 <2012. 2. 2.>
Article 80 Deleted.
제81조(배분금전 예탁의 통지)
Article 81 (Notification of Deposit of Distributed Money)
제10절 체납처분의 중지ㆍ유예
SECTION 10 Suspension and Deferment of Disposition on Default
제82조(체납처분 집행의 중지와 공고)
Article 82 (Public Notification and Suspension of Disposition on Default)
제82조의2(체납처분 유예)
Article 82-2 (Deferment of Disposition on Default)
제83조 삭제 <2012. 2. 2.>
Article 83 Deleted.
제11절 국세체납정리위원회
SECTION 11 National Tax Nonpayment Readjustment Committee
제84조(국세체납정리위원회를 두는 세무서)
Article 84 (Tax Offices with National Tax Nonpayment Readjustment Committees)
제85조(국세체납정리위원회의 구성)
Article 85 (Formation of National Tax Nonpayment Readjustment Committee)
제86조(위원회의 심의사항)
Article 86 (Matters Subject to Deliberation by Committee)
제87조(위원장의 직무)
Article 87 (Duties of Chairperson)
제88조(회의)
Article 88 (Meetings)
제89조(회의록)
Article 89 (Minutes)
제90조(보고와 통지)
Article 90 (Reporting and Notification)
제91조(의견청취)
Article 91 (Hearing of Opinion)
제92조(의사 관여의 제한)
Article 92 (Restrictions on Participation in Proceedings)
제93조(수당)
Article 93 (Allowances)
제94조(위원의 해촉)
Article 94 (Dismissal of Members)
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ADDENDA
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ADDENDA <Presidential Decree No. 12781, Aug. 18, 1989>
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ADDENDA <Presidential Decree No. 12866, Dec. 29, 1989>
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ADDENDUM <Presidential Decree No. 13797, Dec. 31, 1992>
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ADDENDUM <Presidential Decree No. 14075, Dec. 31, 1993>
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ADDENDA <Presidential Decree No. 14474, Dec. 31, 1994>
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ADDENDA <Presidential Decree No. 14870, Dec. 30, 1995>
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ADDENDUM <Presidential Decree No. 15190, Dec. 31, 1996>
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ADDENDA <Presidential Decree No. 16666, Dec. 31, 1999>
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ADDENDA <Presidential Decree No. 16709, Feb. 14, 2000>
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ADDENDA <Presidential Decree No. 17037, Dec. 29, 2000>
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ADDENDA <Presidential Decree No. 17831, Dec. 30, 2002>
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ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
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ADDENDA <Presidential Decree No. 19239, Dec. 30, 2005>
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ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>
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ADDENDUM <Presidential Decree No. 19460, Apr. 28, 2006>
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ADDENDA <Presidential Decree No. 20623, Feb. 22, 2008>
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ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>
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ADDENDUM <Presidential Decree No. 21303, Feb. 4, 2009>
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ADDENDA <Presidential Decree No. 21938, Dec. 31, 2009>
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ADDENDUM <Presidential Decree No. 22036, Feb. 18, 2010>
부칙 <제22151호, 2010. 5. 4.>
ADDENDA <Presidential Decree No. 22151, May 4, 2010>
부칙 <제22282호, 2010. 7. 21.>
ADDENDA <Presidential Decree No. 22282, Jul. 21, 2010>
부칙 <제22467호, 2010. 11. 2.>
ADDENDUM <Presidential Decree No. 22467, Nov. 2, 2010>
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ADDENDUM <Presidential Decree No. 22573, Dec. 30, 2010>
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ADDENDA <Presidential Decree No. 23140, Sep. 16, 2011>
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ADDENDA <Presidential Decree No. 23593, Feb. 2, 2012>
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ADDENDA <Presidential Decree No. 24367, Feb. 15, 2013>
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ADDENDA <Presidential Decree No. 25104, Jan. 17, 2014>
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ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
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ADDENDUM <Presidential Decree No. 26947, Feb. 5, 2016>
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ADDENDA <Presidential Decree No. 27205, May 31, 2016>
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ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>
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ADDENDA <Presidential Decree No. 27511, Sep. 22, 2016>
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ADDENDA <Presidential Decree No. 28647, Feb. 13, 2018>
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ADDENDA <Presidential Decree No. 28990, Jun. 26, 2018>
부칙 <제29538호, 2019. 2. 12.>
ADDENDA <Presidential Decree No. 29538, Feb. 12, 2019>