공포번호 17770
공포일 2020-12-29
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(다른 법률과의 관계)
Article 3 (Relationship to Other Statutes)
제4조(지방자치단체의 징수금 징수의 순위)
Article 4 (Order of Priority for Collection of Money Collectible by Local Governments)
제5조(납세증명서의 제출 및 발급)
Article 5 (Submission and Issuance of Certificate of Tax Payment)
제6조(미납지방세 등의 열람)
Article 6 (Perusal of Unpaid Local Taxes)
제7조(관허사업의 제한)
Article 7 (Restrictions on Government Licensed Business)
제8조(출국금지 요청 등)
Article 8 (Requests for Ban on Departure from Republic of Korea)
제9조(체납 또는 결손처분 자료의 제공)
Article 9 (Provision of Data concerning Delinquent Taxes or Write-Offs)
제10조(외국인 체납자료 제공 등)
Article 10 (Providing Data concerning Delinquent Taxes of Foreigners)
제11조(고액·상습체납자의 명단공개)
Article 11 (Disclosure of List of Persons Who Have Failed to Pay Local Taxes in Large Amount or Habitually)
제11조의2(둘 이상의 지방자치단체에 체납액이 있는 경우의 처리)
Article 11-2 (Measures to Be Taken in Cases of Amount of Delinquent Taxes Unpaid to Two or More Local Governments)
제11조의3(고액체납자의 거래정보등의 제공 요구)
Article 11-3 (Request for Provision of Information about Financial Transactions of Persons Who Have Failed to Pay Local Taxes in Large Amount)
제2장 징수
CHAPTER II COLLECTION
제1절 징수절차
SECTION 1 Procedures for Collection
제12조(납세의 고지 등)
Article 12 (Notice to Pay Taxes)
제13조(납세고지서의 발급시기)
Article 13 (Timing of Issuing Notice to Pay Local Taxes)
제14조(납부기한의 지정)
Article 14 (Designation of Payment Deadline)
제15조(제2차 납세의무자에 대한 납부고지)
Article 15 (Payment Notice to Secondary Taxpayers)
제16조(양도담보권자로부터의 징수절차)
Article 16 (Procedures for Collecting from Mortgagee)
제17조(도세 등에 대한 징수의 위임)
Article 17 (Delegation of Collection of Do Taxes)
제18조(징수촉탁)
Article 18 (Entrustment of Collection)
제19조(지방자치단체의 징수금에 대한 납부의무 면제)
Article 19 (Exemption from Liability to Remit Money Collectible by Local Governments)
제20조(제3자의 납부)
Article 20 (Payment by Third Party)
제21조(지방세에 관한 상계 금지)
Article 21 (Prohibition of Offset of Local Taxes)
제22조(납기 전 징수)
Article 22 (Collection before Payment Deadline)
제23조(신용카드에 의한 지방세 납부)
Article 23 (Payment of Local Taxes by Credit Card)
제24조(자동계좌이체에 의한 지방세 납부)
Article 24 (Payment of Local Taxes by Automatic Transfer)
제24조의2(가족관계등록 전산정보자료 요청)
Article 24-2 (Request for Computerized Data on Registration of Family Relations)
제2절 징수유예
SECTION 2 Deferment of Collection
제25조(납기 시작 전의 징수유예)
Article 25 (Deferment of Collection before Commencement of Payment Period)
제25조의2(고지된 지방세 등의 징수유예)
Article 25-2 (Deferment of Collection of Local Taxes Notified)
제25조의3(징수유예등의 신청 및 통지)
Article 25-3 (Application for and Notification of Deferment of Collection)
제26조(송달불능으로 인한 징수유예등과 부과 철회)
Article 26 (Deferment of Collection and Withdrawal from Imposition Due to Failure in Service)
제27조(징수유예등에 관한 담보)
Article 27 (Security for Deferment of Collection)
제28조(징수유예 등의 효과)
Article 28 (Effect of Deferment of Collection)
제29조(징수유예등의 취소)
Article 29 (Cancellation of Deferment of Collection)
제3절 독촉
SECTION 3 Dunning
제30조(가산금)
Article 30 (Additional Charges)
제31조(중가산금)
Article 31 (Increased Additional Charges)
제32조(독촉과 최고)
Article 32 (Dunning and Notices of Demand)
제3장 체납처분
CHAPTER III DISPOSITIONS ON DEFAULT
제1절 체납처분의 절차
SECTION 1 Procedures for Collecting Delinquent Local Taxes
제33조(압류)
Article 33 (Attachment)
제34조(신분증의 제시)
Article 34 (Presentation of Identity Card)
제35조(수색의 권한과 방법)
Article 35 (Authority to Conduct and Methods of Conducting Search)
제36조(체납처분에 따른 질문·검사권)
Article 36 (Authority to Inquire and Inspect after collecting Delinquent Local Taxes)
제37조(참여자 설정)
Article 37 (Establishing Participants)
제38조(압류조서)
Article 38 (Record of Attachment)
제39조(사해행위의 취소 및 원상회복)
Article 39 (Nullifying Fraudulent Conduct and Restoration to Original Condition)
제39조의2(체납처분의 위탁)
Article 39-2 (Entrustment of Disposition on Default)
제2절 압류금지 재산
SECTION 2 Property Prohibited from Attachment
제40조(압류금지 재산)
Article 40 (Property Prohibited from Attachment)
제41조(조건부 압류금지 재산)
Article 41 (Property Not Subject to Attachment with Condition)
제42조(급여채권의 압류 제한)
Article 42 (Restrictions on Attachment of Salaries)
제43조(초과압류의 금지)
Article 43 (Prohibition of Attachment in Excess)
제3절 체납처분의 효력
SECTION 3 Validity of Collection of Delinquent Taxes
제44조(질권이 설정된 재산의 압류)
Article 44 (Attachment of Property on Which Right of Pledge Is Established)
제45조(가압류·가처분 재산에 대한 체납처분의 효력)
Article 45 (Validity of Collection of Delinquent Local Taxes on Property Provisionally Attached or Disposed of)
제46조(과실에 대한 압류의 효력)
Article 46 (Validity of Attachment of Fruits)
제47조(상속·합병의 경우에 대한 체납처분의 효력)
Article 47 (Validity of Collection of Delinquent Taxes in Cases of Inheritance or Merger)
제4절 동산과 유가증권의 압류
SECTION 4 Attachment of Movables and Securities
제48조(동산과 유가증권의 압류)
Article 48 (Attachment of Movables and Securities)
제49조(압류 동산의 사용·수익)
Article 49 (Use of or Making Profits from Attached Movable Property)
제50조(유가증권에 관한 채권의 추심)
Article 50 (Collection of Claims on Securities)
제5절 채권의 압류
SECTION 5 Garnishment
제51조(채권의 압류 절차)
Article 51 (Procedures for Garnishment)
제52조(채권 압류의 효력)
Article 52 (Validity of Garnishment)
제53조(채권 압류의 범위)
Article 53 (Scope of Garnishment)
제54조(계속수입의 압류)
Article 54 (Attachment of Continuous Income)
제6절 부동산 등의 압류
SECTION 6 Attachment of Real Estate
제55조(부동산 등의 압류 절차)
Article 55 (Procedures for Attachment of Real Estate)
제56조(자동차 등의 압류절차)
Article 56 (Procedures for Attachment of Motor Vehicles)
제57조(부동산 등의 압류의 효력)
Article 57 (Validity of Attachment of Real Estate)
제58조(저당권자 등에 대한 압류 통지)
Article 58 (Giving Notice of Attachment to Mortgagee)
제59조(압류 부동산 등의 사용·수익)
Article 59 (Use of or Making Profits from Attached Real Estate)
제60조(제3자의 소유권 주장)
Article 60 (Claim to Ownership by Third Party)
제7절 무체재산권등의 압류
SECTION 7 Attachment of Intangible Property Rights
제61조(무체재산권등의 압류)
Article 61 (Attachment of Intangible Property Rights)
제62조(국유·공유 재산에 관한 권리의 압류)
Article 62 (Attachment of Rights to State or Public Property)
제8절 압류의 해제
SECTION 8 Release from Attachment
제63조(압류해제의 요건)
Article 63 (Requirements for Release from Attachment)
제64조(압류의 해제)
Article 64 (Release from Attachment)
제65조(부동산 등기 수수료의 면제)
Article 65 (Exemption from Fees for Registration of Real Estate)
제9절 교부청구 및 참가압류
SECTION 9 Request for Delivery and Participation in Attachment
제66조(교부청구)
Article 66 (Request for Delivery)
제67조(참가압류)
Article 67 (Participation in Attachment)
제68조(참가압류의 효력 등)
Article 68 (Validity of Participation in Attachment)
제69조(압류 해제에 관한 규정의 준용)
Article 69 (Application Mutatis Mutandis to Release from Attachment)
제70조(교부청구의 해제)
Article 70 (Cancelling Requests for Delivery)
제10절 압류재산의 매각
SECTION 10 Sale of Attached Property
제71조(공매)
Article 71 (Public Auction)
제71조의2(전문매각기관의 매각대행 등)
Article 71-2 (Vicarious Sale by Institutions Specialized in Sale)
제72조(수의계약)
Article 72 (Private Contract)
제73조(공매대상 재산에 대한 현황조사)
Article 73 (Examination of Current Status of Property Subject to Sale at Public Auction)
제74조(매각예정가격의 결정)
Article 74 (Determination of Estimated Sale Price)
제75조(공매 장소)
Article 75 (Place of Public Auction)
제76조(공매보증금)
Article 76 (Security Deposit for Sale at Public Auction)
제77조(매수인의 제한)
Article 77 (Limitation of Purchasers)
제78조(공매의 방법과 공고)
Article 78 (Methods and Public Announcement of Public Auction)
제79조(공매공고에 대한 등기 또는 등록의 촉탁)
Article 79 (Entrustment of Record or Registration of Attached Property of Which Public Auction Is Publicly Announced)
제80조(공매 통지)
Article 80 (Notification of Public Auction)
제81조(배분요구 등)
Article 81 (Request for Distribution)
제82조(공매재산명세서의 작성 및 비치 등)
Article 82 (Preparation and Keeping of Detailed Statement of Property to Be Sold at Public Auction)
제83조(공매의 취소 및 공고)
Article 83 (Cancelling Public Auction and Public Announcement of Cancellation Thereof)
제84조(공매공고 기간)
Article 84 (Period of Public Announcement of Public Auction)
제85조(공매의 중지)
Article 85 (Suspending Public Auctions)
제86조(공매공고의 등기 또는 등록 말소)
Article 86 (Cancellation of Record or Registration of Attached Property of Which Public Auction Is Publicly Announced)
제87조(공매참가의 제한)
Article 87 (Restrictions on Participation in Public Auction)
제88조(입찰과 개찰)
Article 88 (Bidding and Opening of Bids)
제89조(공유자·배우자의 우선매수권)
Article 89 (Preemption Right of Co-Owners and Spouses)
제90조(차순위 매수신고)
Article 90 (Reporting on Purchase in Subordinate Order)
제91조(재공매)
Article 91 (Repeated Public Auction)
제92조(매각결정 및 매수대금의 납부기한 등)
Article 92 (Determination of Sale and Deadline for Payment of Purchase Price)
제93조(매수대금의 납부최고)
Article 93 (Demand for Payment of Purchase Price)
제94조(매수대금 납부의 효과)
Article 94 (Validity of Payment of Purchase Price)
제95조(매각결정의 취소)
Article 95 (Revocation of Determination of Sale)
제96조(매각재산의 권리이전 절차)
Article 96 (Procedures for Transfer of Rights to Property Sold)
제11절 청산
SECTION 11 Liquidation
제97조(배분금전의 범위)
Article 97 (Scope of Distributed Money)
제98조(배분기일의 지정)
Article 98 (Designation of Date of Distribution)
제99조(배분 방법)
Article 99 (Methods of Distribution)
제100조(국유·공유 재산 매각대금의 배분)
Article 100 (Distribution of Proceeds from Sale of State or Public Property)
제101조(배분계산서의 작성)
Article 101 (Preparation of Statement of Distribution)
제102조(배분계산서에 대한 이의)
Article 102 (Objection to Statement of Distribution)
제103조(배분금전의 예탁)
Article 103 (Depositing Distributed Money)
제12절 체납처분의 중지·유예
SECTION 12 Suspension or Deferment of Collection of Delinquent Local Taxes
제104조(체납처분의 중지와 그 공고)
Article 104 (Suspending Collection of Delinquent Local Taxes and Public Announcement Thereof)
제105조(체납처분 유예)
Article 105 (Deferment of Collecting Delinquent Local Taxes)
제106조(결손처분)
Article 106 (Dispositions of Deficits)
제107조(체납처분에 관한 「국세징수법」의 준용)
Article 107 (Application Mutatis Mutandis of National Tax Collection Act to Disposition on Default)
부칙 <제14476호, 2016. 12. 27.>
ADDENDA <Act No. 14476, Dec. 27, 2016>
부칙 <제14524호, 2017. 1. 4.>
ADDENDA <Act No. 14524, Jan. 4, 2017>
부칙 <제14839호, 2017. 7. 26.>
ADDENDA <Act No. 14839, Jul. 26, 2017>
부칙 <제15294호, 2017. 12. 26.>
ADDENDUM <Act No. 15294, Dec. 26, 2017>
부칙 <제16040호, 2018. 12. 24.>
ADDENDA <Act No. 16040, Dec. 24, 2018>
부칙 <제16652호, 2019. 11. 26.>
ADDENDA <Act No. 16652, Nov. 26, 2019>
부칙 <제16886호, 2020. 1. 29.>
ADDENDUM <Act No. 16886, Jan. 29, 2020>
부칙 <제16957호, 2020. 2. 4.>
ADDENDA <Act No. 16957, Feb. 4, 2020>
부칙 <제17092호, 2020. 3. 24.>
ADDENDA <Act No. 17092, Mar. 24, 2020>
ADDENDA <Act No. 17574, Dec. 8, 2020>
ADDENDA <Act No. 17651, Dec. 22, 2020>
부칙 <제17651호, 2020. 12. 22.>
ADDENDA <Act No. 17770, Dec. 29, 2020>