공포번호 35947
공포일 2025-12-30
재정경제부
Ministry of Finance and Economy
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제1조의2(특수관계인의 범위)
Article 1-2 (Scope of Related Persons)
제1조의3(전자신고의 특례 등)
Article 1-3 (Special Cases concerning Electronic Filing)
제2조(기한연장의 사유)
Article 2 (Grounds for Extension of Due Date)
제2조의2(기한연장의 기간)
Article 2-2 (Period for Extending Due Date)
제2조의3 삭제 <2021. 2. 17.>
Article 2-3 Deleted.
제3조(기한연장의 신청)
Article 3 (Application for Extension of Due Date)
제4조(기한연장의 승인)
Article 4 (Approval of Extension of Due Date)
제4조의2 삭제 <2021. 2. 17.>
Article 4-2 Deleted.
제4조의3 삭제 <2021. 2. 17.>
Article 4-3 Deleted.
제5조(송달받을 장소의 신고)
Article 5 (Report on Place to Be Served)
제5조의2(일반우편 송달의 범위)
Article 5-2 (Scope of Service by Regular Mail)
제6조(송달서)
Article 6 (Documents to Be Served)
제6조의2(전자송달의 신청)
Article 6-2 (Application for Electronic Service)
제6조의3(전자송달이 불가능한 경우)
Article 6-3 (Grounds to Make Electronic Service Impossible)
제6조의4(전자송달서류의 범위 등)
Article 6-4 (Scope of Electronic Service Documents)
제7조(주소 불분명의 확인)
Article 7 (Confirmation of Unknown Address)
제7조의2(공시송달)
Article 7-2 (Service by Publication)
제8조(법인으로 보는 단체의 신청ㆍ승인 등)
Article 8 (Application and Approval of Organization Deemed Corporation)
제9조(법인으로 보는 단체의 대표자 등의 신고)
Article 9 (Reporting of Representative of Organization Deemed Juristic Person)
제9조의2(법인으로 보는 단체의 대표자 등의 지정통지)
Article 9-2 (Notification of Designation of Representative of Organization Deemed Juristic Person)
제9조의3(국세예규심사위원회)
Article 9-3 (Examination Committee on Established Rules for National Taxes)
제9조의4(국세예규심사위원회 위원의 해촉)
Article 9-4 (Dismissal of Members of Examination Committee on Established Rules for National Taxes)
제10조(세법 해석에 관한 질의회신의 절차와 방법)
Article 10 (Methods and Procedures of Questions and Replies on Interpretation of Tax Law)
제2장 납세의무
CHAPTER II TAX LIABILITY
제10조의2 삭제 <2019. 2. 12.>
Article 10-2 Deleted.
제11조(상속재산의 가액)
Article 11 (Value of Inherited Property)
제12조(상속인 대표자의 신고)
Article 12 (Report on Representative of Heirs)
제12조의2(부정행위의 유형 등)
Article 12-2 (Types of Unlawful Acts)
제12조의3(국세 부과제척기간의 기산일)
Article 12-3 (Initial Date in Reckoning Exclusion Period for Imposition of National Taxes)
제12조의4 삭제 <2020. 2. 11.>
Article 12-4 Deleted.
제13조 삭제 <2021. 2. 17.>
Article 13 Deleted.
제14조 삭제 <2021. 2. 17.>
Article 14 Deleted.
제15조 삭제 <2021. 2. 17.>
Article 15 Deleted.
제16조 삭제 <2021. 2. 17.>
Article 16 Deleted.
제17조 삭제 <2021. 2. 17.>
Article 17 Deleted.
제3장 국세와 일반채권과의 관계
CHAPTER III RELATION BETWEEN NATIONAL TAXES AND COMMON CLAIMS
제18조(국세의 우선)
Article 18 (Priority of National Taxes)
제18조의2(짜고 한 거짓 계약으로 추정되는 계약의 특수관계인의 범위)
Article 18-2 (Scope of Related Persons Colluding in Presumed False Contract)
제19조(청산인 등의 제2차 납세의무의 한도)
Article 19 (Limits of Secondary Tax Liability of Liquidator)
제20조(출자자의 제2차 납세의무의 적용 범위)
Article 20 (Scope of Application of Secondary Tax Liability of Investor)
제20조의2 삭제 <1998. 12. 31.>
Article 20-2 Deleted.
제21조(법인의 제2차 납세의무의 한도)
Article 21 (Limits of Secondary Liability for Tax by Juristic Person)
제22조(사업의 양도ㆍ양수의 범위)
Article 22 (Scope of Transfer and Acquisition of Business)
제23조(사업양수인의 제2차 납세의무의 한도)
Article 23 (Limits of Secondary Liability for Tax by Business Transferee)
제4장 과세
CHAPTER IV TAXATION
제24조(관할을 위반한 신고서의 처리)
Article 24 (Disposition of Return Violating Jurisdiction)
제25조(과세표준수정신고)
Article 25 (Revised Return of Tax Base)
제25조의2(후발적 사유)
Article 25-2 (Ex Post Factor Causes)
제25조의3(경정 등의 청구)
Article 25-3 (Request for Correction)
제25조의4(기한 후 과세표준신고)
Article 25-4 (Tax Base Return after Due Date)
제26조(추가자진납부)
Article 26 (Voluntary Payment of Additional Amount)
제26조의2 삭제 <2021. 2. 17.>
Article 26-2 Deleted.
제27조 삭제 <2020. 2. 11.>
Article 27 Deleted.
제27조의2(과소신고ㆍ초과환급신고가산세)
Article 27-2 (Additional Tax on Underreporting or Excess Tax Refund Claims)
제27조의3 삭제 <2012. 2. 2.>
Article 27-3 Deleted.
제27조의4(납부지연가산세 및 원천징수 등 납부지연가산세의 이자율)
Article 27-4 (Additional Tax for Delayed Payment and Interest Rate of Additional Tax for Delayed Payment Including Withholding Tax)
제27조의5(납부지연가산세 적용 제외)
Article 27-5 (Exclusion from Application of Additional Tax for Delayed Payment)
제28조(가산세의 감면 등)
Article 28 (Reduction and Exemption of Additional Tax)
제29조(가산세 감면 제외 사유)
Article 29 (Grounds for Exception from Reduction or Exemption of Penalty Tax)
제29조의2(가산세 한도)
Article 29-2 (Limit of Additional Tax)
제5장 국세환급금과 국세환급가산금
CHAPTER V REFUNDS OF NATIONAL TAXES AND ADDITIONAL PAYMENTS ON NATIONAL TAX REFUND
제30조 삭제 <2012. 2. 2.>
Article 30 Deleted.
제31조(국세환급금의 충당)
Article 31 (Appropriation of National Tax Refunds)
제32조(국세환급금 발생일)
Article 32 (Occurrence Date of Refund of National Taxes)
제33조(국세환급금 등의 환급)
Article 33 (Payment of National Tax Refund)
제33조의2(세무서장 소관 세입금계정 간의 조정)
Article 33-2 (Adjustment between Tax Revenue Accounts under Control of Head of Tax Office)
제34조(국세환급금의 계좌이체 지급)
Article 34 (Payment of National Tax Refunds through Account Transfer)
제34조의2 삭제 <2000. 12. 29.>
Article 34-2 Deleted.
제35조(국세환급금의 현금지급)
Article 35 (Cash Payment of National Tax Refunds)
제36조(납세자에 대한 환급통지)
Article 36 (Refund Notice to Taxpayer)
제37조(국세환급금의 현금지급 절차)
Article 37 (Procedures for Cash Payment of National Tax Refunds)
제38조(체신관서에 대한 환급자금 지급 등)
Article 38 (Provision of Refund Funds to Postal Service Office)
제39조(체신관서의 미지급자금 정리)
Article 39 (Settlement of Unpaid Funds by Postal Service Office)
제40조 삭제 <2000. 12. 29.>
Article 40 Deleted.
제41조 삭제 <2000. 12. 29.>
Article 41 Deleted.
제42조 삭제 <2012. 2. 2.>
Article 42 Deleted.
제43조(국세환급금지급액계산서)
Article 43 (Statement of Account of Amount of National Tax Refunds)
제43조의2(물납재산의 환급)
Article 43-2 (Refund of Property Paid in Kind)
제43조의3(국세환급가산금)
Article 43-3 (Additional Refund of National Taxes)
제43조의4(국세환급금의 양도)
Article 43-4 (Transfer of National Tax Refund)
제6장 심사와 심판
CHAPTER VI EXAMINATION AND ADJUDGMENT
제1절 통칙
SECTION 1 Common Provisions
제44조 삭제 <2010. 2. 18.>
Article 44 Deleted.
제44조의2(이의신청이 배제되는 처분)
Article 44-2 (Dispositions Exempted from Objection)
제45조 삭제 <2019. 2. 12.>
Article 45 Deleted.
제46조(관계 서류의 열람신청)
Article 46 (Application for Inspection of Related Documents)
제47조(의견진술)
Article 47 (Statements of Opinions)
제48조(국세청장 등이 한 처분의 통지)
Article 48 (Notice of Disposition by Commissioner of National Tax Service)
제48조의2(국선대리인)
Article 48-2 (Public Representative)
제49조(불복방법의 통지를 잘못한 경우의 구제)
Article 49 (Relief for Mistake in Notification of Method of Protest)
제2절 심사
SECTION 2 Examinations
제50조(심사청구서)
Article 50 (Written Request for Examination)
제51조(지방국세청장을 경유하는 심사청구)
Article 51 (Request for Examination via Commissioner of Regional Tax Office)
제52조(보정 요구)
Article 52 (Request for Supplementation or Correction)
제52조의2(각하 결정 사유)
Article 52-2 (Ground for Decision of Rejection)
제52조의3(재조사 결과에 따른 처분의 통지 등)
Article 52-3 (Notification of Dispositions Following Results of Re-Investigation)
제53조(국세심사위원회)
Article 53 (National Tax Examination Committee)
제53조의2(결정의 경정)
Article 53-2 (Correction of Decision)
제54조(이의신청)
Article 54 (Application for Objection)
제54조의2 삭제 <2009. 2. 6.>
Article 54-2 Deleted.
제3절 심판
SECTION 3 Adjudication
제55조(심판청구)
Article 55 (Request for Adjudgment)
제55조의2(조세심판관의 자격요건)
Article 55-2 (Qualifications of Tax Judges)
제55조의3(심판조사관의 자격요건)
Article 55-3 (Qualifications of Adjudication Investigators)
제55조의4(조세심판관의 임명 및 위촉)
Article 55-4 (Appointment and Commission of Tax Judge)
제56조(항변자료의 제출 요구)
Article 56 (Request for Submission of Plea Materials)
제57조(조세심판관 지정통지)
Article 57 (Notice of Designation of Tax Judges)
제58조(조세심판관회의의 운영)
Article 58 (Operation of Council of Tax Judges)
제59조 삭제 <1999. 12. 28.>
Article 59 Deleted.
제60조(담당 조세심판관의 기피 신청)
Article 60 (Request for Challenge of Tax Judge in Charge)
제61조(질문ㆍ검사의 신청)
Article 61 (Application for Questioning and Inspection)
제62조(소액심판)
Article 62 (Small Claims Adjudgment)
제62조의2(조세심판관합동회의)
Article 62-2 (Joint Session of Tax Judges)
제62조의3(결정서의 송달)
Article 62-3 (Service of Written Determinations)
제63조(항고소송 제기사건의 통지)
Article 63 (Notification of Complaint Litigation)
제4절 납세자의 권리
SECTION 4 Rights of Taxpayers
제63조의2(세무조사를 다시 할 수 있는 경우)
Article 63-2 (Cases Where Re-Investigations Are Allowed)
제63조의3(세무조사의 관할 조정)
Article 63-3 (Rearrangement of Jurisdictions over Tax Investigation)
제63조의4(장기 미조사자에 대한 세무조사기준)
Article 63-4 (Standards for Tax Investigation of Taxpayers Not Subjected to Tax Investigation for Long Time)
제63조의5(소규모 성실사업자에 대한 세무조사 면제)
Article 63-5 (Exemption of Honest Small Business Enterpriser from Tax Investigation)
제63조의6(세무조사의 통지)
Article 63-6 (Notification of Tax Investigation)
제63조의7(세무조사의 연기신청)
Article 63-7 (Application for Postponement of Tax Investigation)
제63조의8 삭제 <2014. 2. 21.>
Article 63-8 Deleted.
제63조의9(세무조사의 중지)
Article 63-9 (Suspension of Tax Investigation)
제63조의10(세무조사 범위의 확대)
Article 63-10 (Extending Scope of Tax Investigation)
제63조의11(장부등의 일시 보관 방법 및 절차)
Article 63-11 (Methods and Procedures for Temporary Keeping of Books)
제63조의12(부분조사 사유)
Article 63-12 (Grounds for Partial Investigation)
제63조의13(세무조사의 결과 통지 및 예외)
Article 63-13 (Notice of Results of Tax Investigation and Exception Therefrom)
제63조의14(과세정보의 안전성 확보조치)
Article 63-14 (Measures to Ensure Security of Taxation Information)
제63조의15(과세전적부심사의 범위 및 청구 절차 등)
Article 63-15 (Scope of Pre-Assessment Review and Requesting Procedures)
제63조의16(납세자보호관 및 담당관의 자격ㆍ직무 등)
Article 63-16 (Qualifications and Duties of Officials for Taxpayer Advocate Service and Officials in Charge)
제63조의17(납세자보호위원회)
Article 63-17 (Taxpayer Protection Committees)
제63조의18(납세자보호위원회에 대한 납세자의 심의 등의 요청 및 결과 통지 등)
Article 63-18 (Taxpayers' Requests for Deliberation by Taxpayer Protection Committees and Notification of Results of Deliberation)
제63조의19(납세자 권리 행사에 필요한 정보의 제공)
Article 63-19 (Provision of Information Necessary for Taxpayers to Exercise Their Right)
제7장 보칙
CHAPTER VII SUPPLEMENTARY PROVISIONS
제64조(납세관리인 설정 신고)
Article 64 (Reporting of Designation of Tax Manager)
제64조의2(납세관리인의 업무 범위)
Article 64-2 (Scope of Duties of Tax Manager)
제65조(납세관리인의 변경 조치)
Article 65 (Measures for Changing Tax Manager)
제65조의2(납세지도교부금)
Article 65-2 (Subsidies for Tax Guidance)
제65조의3(고지금액의 최저한도)
Article 65-3 (Minimum Limit of Amount to Be Notified)
제65조의4(포상금의 지급)
Article 65-4 (Payment of Monetary Award)
제65조의5(세무공무원에 대한 포상금 지급)
Article 65-5 (Payment of monetary awards to tax officials)
제65조의6(과세자료의 제출협조 등)
Article 65-6 (Cooperation in submission of tax data)
제65조의7(장부 등의 비치와 보존)
Article 65-7 (Keeping and Retention of Books)
제65조의8(서류접수증의 발급)
Article 65-8 (Delivery of Certificate of Receipt of Documents)
제66조(불성실기부금수령단체 등의 명단 공개)
Article 66 (Disclosure of List of Unfaithful Donation-Receiving Organizations)
제67조(통계자료의 공개)
Article 67 (Publication of Statistical Data)
제67조의2(기초자료의 제공)
Article 67-2 (Provisions of Basic Data)
제67조의3(표본자료의 제공)
Article 67-3 (Provision of Sample Data)
제67조의4(이행강제금의 부과ㆍ징수 등)
Article 67-4 (Imposition and collection of charges for compelling compliance)
제67조의5(이행강제금심의위원회의 구성 등)
Article 67-5 (Composition of the Deliberative Committee on Charges for Compelling Compliance)
제67조의6(위원의 지명철회ㆍ해촉)
Article 67-6 (Withdrawal of designation or dismissal of members)
제67조의7(위원의 제척ㆍ기피ㆍ회피)
Article 67-7 (Exclusion of, challenge to, or recusal of members)
제67조의8(이행강제금심의위원회의 운영)
Article 67-8 (Operation of Deliberative Committee on Charges for Compelling Compliance)
제68조(민감정보 및 고유식별정보의 처리)
Article 68 (Processing of Sensitive Information and Personally Identifiable Information)
제8장 벌칙
CHAPTER VIII PENALTY PROVISIONS
제69조(과태료의 부과기준)
Article 69 (Imposition of Administrative Fines)
부칙 <제7459호, 1974. 12. 31.>
ADDENDA <Presidential Decree No. 7459, Dec. 31, 1974>
부칙 <제8352호, 1976. 12. 31.>
ADDENDUM <Presidential Decree No. 8352, Dec. 31, 1976>
부칙 <제8650호, 1977. 8. 20.>
ADDENDUM <Presidential Decree No. 8650, Aug. 20, 1977>
부칙 <제8749호, 1977. 11. 21.>
ADDENDUM <Presidential Decree No. 8749, Nov. 21, 1977>
부칙 <제9228호, 1978. 12. 30.>
ADDENDUM <Presidential Decree No. 9228, Dec. 30, 1978>
부칙 <제9693호, 1979. 12. 31.>
ADDENDUM <Presidential Decree No. 9693, Dec. 31, 1979>
부칙 <제10118호, 1980. 12. 31.>
ADDENDUM <Presidential Decree No. 10118, Dec. 31, 1980>
부칙 <제10696호, 1981. 12. 31.>
ADDENDUM <Presidential Decree No. 10696, Dec. 31, 1981>
부칙 <제11577호, 1984. 12. 31.>
ADDENDA <Presidential Decree No. 11577, Dec. 31, 1984>
부칙 <제12882호, 1989. 12. 30.>
ADDENDUM <Presidential Decree No. 12882, Dec. 30, 1989>
부칙 <제13192호, 1990. 12. 31.>
ADDENDA <Presidential Decree No. 13192, Dec. 31, 1990>
부칙 <제13539호, 1991. 12. 31.>
ADDENDA <Presidential Decree No. 13539, Dec. 31, 1991>
부칙 <제13895호, 1993. 5. 27.>
ADDENDUM <Presidential Decree No. 13895, May 27, 1993>
부칙 <제14076호, 1993. 12. 31.>
ADDENDA <Presidential Decree No. 14076, Dec. 31, 1993>
부칙 <제14473호, 1994. 12. 31.>
ADDENDA <Presidential Decree No. 14473, Dec. 31, 1994>
부칙 <제14860호, 1995. 12. 30.>
ADDENDA <Presidential Decree No. 14860, Dec. 30, 1995>
부칙 <제14870호, 1995. 12. 30.>
ADDENDA <Presidential Decree No. 14870, Dec. 30, 1995>
부칙 <제14988호, 1996. 4. 27.>
ADDENDA <Presidential Decree No. 14988, Apr. 27, 1996>
부칙 <제15014호, 1996. 6. 4.>
ADDENDA <Presidential Decree No. 15014, Jun. 4, 1996>
부칙 <제15189호, 1996. 12. 31.>
ADDENDA <Presidential Decree No. 15189, Dec. 31, 1996>
부칙 <제15968호, 1998. 12. 31.>
ADDENDA <Presidential Decree No. 15968, Dec. 31, 1998>
부칙 <제16622호, 1999. 12. 28.>
ADDENDA <Presidential Decree No. 16622, Dec. 28, 1999>
부칙 <제17036호, 2000. 12. 29.>
ADDENDA <Presidential Decree No. 17036, Dec. 29, 2000>
부칙 <제17047호, 2000. 12. 29.>
ADDENDA <Presidential Decree No. 17047, Dec. 29, 2000>
부칙 <제17830호, 2002. 12. 30.>
ADDENDA <Presidential Decree No. 17830, Dec. 30, 2002>
부칙 <제18172호, 2003. 12. 30.>
ADDENDA <Presidential Decree No. 18172, Dec. 30, 2003>
부칙 <제18312호, 2004. 3. 17.>
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
부칙 <제18385호, 2004. 5. 10.>
ADDENDUM <Presidential Decree No. 18385, May 10, 2004>
부칙 <제18849호, 2005. 5. 31.>
ADDENDUM <Presidential Decree No. 18849, May 31, 2005>
부칙 <제19461호, 2006. 4. 28.>
ADDENDA <Presidential Decree No. 19461, Apr. 28, 2006>
부칙 <제19513호, 2006. 6. 12.>
ADDENDA <Presidential Decree No. 19513, Jun. 12, 2006>
부칙 <제19893호, 2007. 2. 28.>
ADDENDA <Presidential Decree No. 19893, Feb. 28, 2007>
부칙 <제20516호, 2007. 12. 31.>
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
부칙 <제20622호, 2008. 2. 22.>
ADDENDA <Presidential Decree No. 20622, Feb. 22, 2008>
부칙 <제20654호, 2008. 2. 29.>
ADDENDA <Presidential Decree No. 20654, Feb. 29, 2008>
부칙 <제21316호, 2009. 2. 6.>
ADDENDA <Presidential Decree No. 21316, Feb. 6, 2009>
부칙 <제21765호, 2009. 10. 1.>
ADDENDA <Presidential Decree No. 21765, Oct. 1, 2009>
부칙 <제21937호, 2009. 12. 31.>
ADDENDA <Presidential Decree No. 21937, Dec. 31, 2009>
부칙 <제22038호, 2010. 2. 18.>
ADDENDA <Presidential Decree No. 22038, Feb. 18, 2010>
부칙 <제22572호, 2010. 12. 30.>
ADDENDA <Presidential Decree No. 22572, Dec. 30, 2010>
부칙 <제23488호, 2012. 1. 6.>
ADDENDA <Presidential Decree No. 23488, Jan. 6, 2012>
부칙 <제23592호, 2012. 2. 2.>
ADDENDA <Presidential Decree No. 23592, Feb. 2, 2012>
부칙 <제23878호, 2012. 6. 26.>
ADDENDA <Presidential Decree No. 23878, Jun. 26, 2012>
부칙 <제24366호, 2013. 2. 15.>
ADDENDA <Presidential Decree No. 24366, Feb. 15, 2013>
부칙 <제24441호, 2013. 3. 23.>
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
부칙 <제24573호, 2013. 6. 11.>
ADDENDA <Presidential Decree No. 24573, Jun. 11, 2013>
부칙 <제24638호, 2013. 6. 28.>
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
부칙 <제24697호, 2013. 8. 27.>
ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>
부칙 <제24852호, 2013. 11. 20.>
ADDENDA <Presidential Decree No. 24852, Nov. 20, 2013>
부칙 <제25201호, 2014. 2. 21.>
ADDENDA <Presidential Decree No. 25201, Feb. 21, 2014>
부칙 <제25751호, 2014. 11. 19.>
ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>
부칙 <제26066호, 2015. 2. 3.>
ADDENDA <Presidential Decree No. 26066, Feb. 3, 2015>
부칙 <제26946호, 2016. 2. 5.>
ADDENDA <Presidential Decree No. 26946, Feb. 5, 2016>
부칙 <제27129호, 2016. 5. 10.>
ADDENDUM <Presidential Decree No. 27129, May 10, 2016>
부칙 <제27472호, 2016. 8. 31.>
ADDENDUM <Presidential Decree No. 27472, Aug. 31, 2016>
부칙 <제27833호, 2017. 2. 7.>
ADDENDA <Presidential Decree No. 27833, Feb. 7, 2017>
부칙 <제28211호, 2017. 7. 26.>
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
부칙 <제28644호, 2018. 2. 13.>
ADDENDA <Presidential Decree No. 28644, Feb. 13, 2018>
부칙 <제28989호, 2018. 6. 26.>
ADDENDA <Presidential Decree No. 28989, Jun. 26, 2018>
부칙 <제29534호, 2019. 2. 12.>
ADDENDA <Presidential Decree No. 29534, Feb. 12, 2019>
부칙 <제30400호, 2020. 2. 11.>
ADDENDA <Presidential Decree No. 30400, Feb. 11, 2020>
부칙 <제30724호, 2020. 6. 2.>
ADDENDA <Presidential Decree No. 30724, Jun. 2, 2020>
부칙 <제30753호, 2020. 6. 2.>
ADDENDA <Presidential Decree No. 30753, Jun. 2, 2020>
부칙 <제31082호, 2020. 10. 5.>
ADDENDUM <Presidential Decree No. 31082, Oct. 5, 2020>
부칙 <제31380호, 2021. 1. 5.>
ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>
부칙 <제31452호, 2021. 2. 17.>
ADDENDA <Presidential Decree No. 31452, Feb. 17, 2021>
부칙 <제32424호, 2022. 2. 15.>
ADDENDA <Presidential Decree No. 32424, Feb. 15, 2022>
부칙 <제33276호, 2023. 2. 28.>
ADDENDA <Presidential Decree No. 33276, Feb. 28, 2023>
부칙 <제34261호, 2024. 2. 29.>
ADDENDA <Presidential Decree No. 34261, Feb. 29, 2024>
부칙 <제34989호, 2024. 11. 12.>
ADDENDUM <Presidential Decree No. 34989, Nov. 12, 2024>
부칙 <제35038호, 2024. 12. 3.>
ADDENDA <Presidential Decree No. 35038, Dec. 3, 2024>
부칙 <제35345호, 2025. 2. 28.>
ADDENDA <Presidential Decree No. 35345, Feb. 28, 2025>
부칙 <제35552호, 2025. 6. 2.>
ADDENDA <Presidential Decree No. 35552, Jun. 2, 2025>
부칙 <제35947호, 2025. 12. 30.>
ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>