외국법인, 외국인투자법인 납세안내. 2025

외국법인, 외국인투자법인 납세안내. 2025

제1장 외국인의 국내투자 방법 및 절차 ···································································· 1
제1절 외국인의 국내사업 진출방법 ·············································································· 3
1. 현지법인(외국인투자기업) ·································································································· 3
2. 개인사업자 ······················································································································· 3
3. 외국법인 국내지점 ··········································································································· 4
4 .   사 무 소 ······························································································································ 5
제2절 현지법인 설립절차 ································································································· 6
1. 외국인투자 신고 ··············································································································· 6
2. 투자자금 송금 ·················································································································· 6
3. 법인설립 등기 ·················································································································· 6
4. 사업자등록 ······················································································································· 8
5. 외국인투자기업 등록 ········································································································ 9
제3절 외국법인 지점 및 사무소 설립절차 ······························································ 11
1. 외국기업 국내지사 설치신고 ························································································· 1 1
2. 국내사업장 설치신고 및 사업자등록 신청 ···································································· 1 5
3. 종속대리인을 둔 외국법인의 사업자등록 신청 ······························································ 1 8
제2장 외국법인의 법인세 과세체계 ··········································································· 23
제1절 외국법인에 대한 법인세의 과세 ····································································· 26
1 .   과 세   개 요 ·······················································································································26
2. 법인세 과세소득의 범위 ································································································ 3 0
3. 법인세 과세방법 ············································································································ 3 1
4 .   납 세 지 ···························································································································· 3 7
제2절 조세조약과 국내세법 간의 관계 ······································································ 3 9
1. 조세조약 ························································································································· 3 9
2. 조세조약과 국내세법 간의 관계 ···················································································· 4 1

제3장 외국법인의 국내사업장 ····················································································· 43
제1절 국내사업장의 의의 ······························································································· 4 5
1. 사업소득에 대한 과세여부 결정 ···················································································· 4 5
2. 과세방법 결정 ················································································································ 4 5
3. 이자·배당·사용료에 대한 제한세율 적용 여부 결정 ····················································· 4 5
제2절 국내사업장의 성립요건 ······················································································ 4 6
1. 사업장소의 존재(장소적 개념) ························································································ 4 6
2. 사업장소의 고정성(기간적 개념) ····················································································· 4 6
3. 사업활동의 수행(기능적 개념) ························································································ 4 6
제3절 물리적 기준에 의한 국내사업장 ····································································· 47
1. 물리적 기준 ··················································································································· 4 7
2. 건설현장의 국내사업장 판정 ························································································· 4 8
제4절 국내사업장이 되지 않는 예비적·보조적 활동을 하는 장소 ·················· 50
1. 예비적·보조적 활동 ······································································································· 5 0
2. 예비적·보조적 활동의 기준 ··························································································· 5 0
3. 예비적·보조적 활동에 해당되지 않는 예 ······································································ 5 1
4. 외국법인의 국내사업장에 포함되는 특정 활동 장소 ····················································· 5 1
제5절 국내사업장이 되는 종속대리인 ······································································· 53
1. 종속대리인 ····················································································································· 5 3
2. 종속대리인의 요건 ········································································································· 5 4
제6절 국내사업장이 되지 않는 독립대리인 ···························································· 57
1. 독립대리인 ····················································································································· 5 7
2. 독립대리인의 요건 ········································································································· 5 7
제7절 종속대리인과 독립대리인의 차이점 ······························································· 59

제4장 국내원천소득 ········································································································· 73
제1절 국내원천소득의 의의 ·························································································· 75
제2절 국내원천소득의 범위 ·························································································· 76
1. 이자소득 ························································································································· 7 6
2. 배당소득 ························································································································· 7 7
3. 부동산임대․운용소득 ······································································································· 7 9
4. 선박·항공기 등의 임대소득 ··························································································· 7 9
5. 사업소득 ························································································································· 7 9
6. 인적용역소득 ·················································································································· 8 4
7. 양도소득 ························································································································· 8 5
8. 사용료소득 ····················································································································· 8 7
9. 유가증권 양도소득 ········································································································· 9 2
10. 기타소득 ······················································································································ 9 2
제3절 비영리 외국법인의 과세소득의 범위 ···························································· 94
제5장 국내원천소득금액 및 과세표준의 계산 ······················································· 97
제1절 국내원천소득금액의 계산 ·················································································· 99
1 .   개   요 ····························································································································· 9 9
2. 익금의 범위 ··················································································································· 9 9
3. 손금의 범위 ················································································································· 1 0 0
제2절 과세표준의 계산 ································································································ 106
1 .   개   요 ··························································································································· 1 0 6
2. 이월결손금 ··················································································································· 1 0 6
3. 비과세소득 ··················································································································· 1 0 7
4. 상호면세되는 국제운수소득(외국항행소득) ···································································· 1 0 7

제6장 외국법인의 법인세 신고·납부 ····································································· 113
제1절 법인세의 신고·납부 ·························································································· 115
1. 신고·납부대상 외국법인 ······························································································ 1 1 5
2. 신고대상 소득 ·············································································································· 1 1 5
3. 신고기한 ······················································································································ 1 1 6
4. 신고기한의 연장 ·········································································································· 1 1 6
5. 법인세 신고 시 제출서류 ···························································································· 1 1 8
6. 수정신고 및 감액경정청구 ··························································································· 1 2 0
7 .   납   부 ··························································································································· 1 2 1
8. 불성실하게 결산 또는 신고·납부할 경우의 불이익 ···················································· 1 2 2
제2절 손익의 구분계산 ································································································ 125
1. 구분경리 ······················································································································ 1 2 5
2. 공통손익의 구분계산 ··································································································· 1 2 5
제3절 법인세의 계산 ···································································································· 131
1. 산출세액의 계산 ·········································································································· 1 3 1
2. 면제세액의 계산 ·········································································································· 1 3 2
3. 세액공제 ······················································································································ 1 3 4
제4절 지점세 과세(Branch Tax) ············································································ 136
1. 지점세의 이해 ·············································································································· 1 3 6
2. 지점세 과세대상 소득금액과 세율 ·············································································· 1 3 8
3. 지점세 계산 흐름(요약) ································································································ 1 4 1
제7장 외국인투자에 대한 조세지원 ········································································ 149
제1절 조세지원 개요 ···································································································· 151
1. 외국인투자에 대한 조세특례제도 의의 ········································································ 1 5 1
2. 외국인투자기업에 대한 법인세 감면 폐지 ·································································· 1 5 1
3. 외국인투자 관련 용어의 정의 ····················································································· 1 5 1

4. 외국인투자에 대한 조세지원 근거 ·············································································· 1 5 5
5. 외국인투자에 대한 조세지원 내용 ·············································································· 1 5 9
제2절 외국인투자기업에 대한 조세지원 ································································161
1. 조세지원제도의 종류 ··································································································· 1 6 1
2. 감면대상사업의 범위 ··································································································· 1 6 3
3. 법인세의 감면방법 ······································································································· 1 7 4
4. 지방세의 감면 ·············································································································· 1 9 2
5. 관세·개별소비세·부가가치세의 면제(조특법 제121조의3) ············································ 1 9 3
제3절 외국투자가의 배당소득에 대한 조세지원 ·················································· 217
1 .   개   요 ··························································································································· 2 1 7
2. 감면내용 ······················································································································ 2 1 7
3. 배당소득의 발생시기 ··································································································· 2 1 8
4. 외국투자가의 배당소득에 대한 과세방법 ···································································· 2 1 8
제4절 외국인기술자에 대한 조세지원 ···································································· 224
1 .   개   요 ··························································································································· 2 2 4
2. 감면대상소득 ················································································································ 2 2 5
3. 감면신청 및 적용 ········································································································ 2 2 5
제5절 감면조세의 추징 ································································································ 233
1. 사유별 조세추징 ·········································································································· 2 3 3
2. 감면세액 추징 배제 ····································································································· 2 3 4
3. 감면세액 추징 면제절차 ······························································································ 2 3 6
4. 조세추징사유의 통보 ··································································································· 2 3 6
제8장 이전가격세제 ······································································································ 243
제1절 이전가격세제의 개요 ······················································································· 245
1. 국외특수관계인이란? ··································································································· 2 4 5
2. 정상가격 과세조정이란? ······························································································ 2 4 9

제2절 정상가격 산출방법 ···························································································· 250
1. 비교가능 제3자 가격방법(Comparable Uncontrolled Price Method) ······················ 2 5 0
2. 재판매가격방법(Resale Price Method) ······································································ 2 5 0
3. 원가가산방법(Cost Plus Method) ·············································································· 2 5 1
4. 거래순이익률방법(Transactional Net Margin Method) ············································· 2 5 2
5. 이익분할방법(Profit Split Method) ············································································· 2 5 3
6. 그 밖에 거래의 실질 및 관행에 비추어 합리적이라고 인정되는 방법 ······················ 2 5 4
제3절 소득금액 조정에 따른 소득처분 및 반환이자 계산 ······························ 255
1. 임시유보 처분 후 처분·조정 ······················································································· 2 5 5
2. 임시유보 처분하지 않는 경우 ····················································································· 2 5 5
3. 반환이자 계산 ·············································································································· 2 5 6
제4절 국제거래에 대한 자료제출 의무 ·································································· 257
1. 용역거래에 대한 정상가격산출방법신고서 ··································································· 2 5 7
2. 무형자산에 대한 정상가격산출방법신고서 ··································································· 2 5 8
3. 정상가격산출방법신고서 ······························································································· 2 5 9
4. 원가 등의 분담액 조정명세서 ····················································································· 2 5 9
5. 국제거래명세서 ············································································································ 2 6 0
6. 국제거래정보통합보고서 ······························································································· 2 6 1
7. 국외특수관계인의 요약손익계산서 ··············································································· 2 6 1
8. 거래가격 조정 신고서 ································································································· 2 6 2
9 .   과 태 료 ·························································································································· 2 6 3
제5절 정상가격 산출방법 사전승인제도 ································································265
1 .   의   의 ··························································································································· 2 6 5
2 .   절   차 ··························································································································· 2 6 5
3. 납세의무자 참고사항 ··································································································· 2 6 8

제9장 국외지배주주 등에게 지급하는 이자에 대한 과세조정 ······················· 293
제1절 과소자본세제 ······································································································ 295
1. 과소자본세제의 개념 ··································································································· 2 9 5
2. 우리나라의 과소자본세제 도입 ···················································································· 2 9 5
3. 국외지배주주의 개념 및 범위 ····················································································· 2 9 6
4. 손금불산입액의 계산방법 ····························································································· 2 9 8
5. 통상적인 조건에 의한 차입금 ····················································································· 3 0 3
6. 제3자 개입 차입거래 ··································································································· 3 0 3
7. 원천징수세액의 조정방법 ····························································································· 3 0 4
8. 지급이자의 손금불산입 적용순서 ················································································ 3 0 4
9. 서식제출 ······················································································································ 3 0 5
제2절 다국적기업 이자비용 손비인정 제한 ·························································· 326
1. 도입배경 ······················································································································ 3 2 6
2. 손금불산입 요건 및 신고방법 ····················································································· 3 2 7
제3절 혼성금융상품에 대한 이자비용 공제 제한 ········································· 3 3 3
1 .   개   요 ··························································································································· 3 3 3
2. 손금불산입 요건 및 신고방법 ····················································································· 3 3 3
제10장 국제거래정보 통합보고서 ·········································································· 339
제1절 배 경 ····················································································································· 341
1 .   배   경 ··························································································································· 3 4 1
2 .   관 련   법 령   등 ··············································································································· 3 4 1
제2절 통합기업보고서, 개별기업보고서 ································································· 342
1. 제출의무자 ··················································································································· 3 4 2
2. 제출방법 ······················································································································ 3 4 2
3. 보고서 내용, 작성대상, 작성방법 등 ·········································································· 3 4 2

제3절 국가별보고서 ······································································································ 346
1. 제출의무자 ··················································································································· 3 4 6
2. 용어의 정의 ················································································································· 3 4 7
3. 제출방법 ······················································································································ 3 4 7
4. 보고서 내용 ················································································································· 3 4 7
5. 국가별보고서 제출의무자에 대한 자료 ········································································ 3 4 8
부 록 ··································································································································· 375
부록1 관련고시 모음 ···································································································· 377
부록2 조세조약 체결 현황(2025년 2월 현재) ····················································· 386
부록3 조세조약 체약국별 적용 대상조세 및 제한세율 ····································· 388
 표 차례
【표 1-1】 외국인투자기업 vs 외국법인 국내지점 비교 ······················································· 4
【표 2-1】 법인세 과세소득의 범위 ···················································································· 3 0
【표 2-2】 국내원천소득 종류(법인세법 제93조) ································································· 3 0
【표 2-3】 외국법인 과세방법(조세조약이 없는 경우) ·························································· 3 2
【표 2-4】 외국법인 과세방법(조세조약이 있는 경우) ·························································· 3 3
【표 2-5】 내국법인과 외국법인의 법인세 납세의무 관련 비교 ········································· 3 4
【표 3-1】 건설현장의 조세조약 체약국별 고정사업장 성립기간 ······································· 4 9
【표 3-2】 종속대리인과 독립대리인의 차이점 ··································································· 5 9
【표 4-1】 사용료소득과 인적용역소득의 구분 ··································································· 8 8
【표 5-1】 관련점의 범위 ·································································································· 1 0 1
【표 5-2】 과소자본 지급이자와 간주자본 지급이자 동시 발생 시 손금불산입 방법 ························ 1 0 3
【표 6-1】 외국법인의 신고기한 연장 ·············································································· 1 1 7
【표 6-2】 분납할 세액 계산사례 ····················································································· 1 2 2
【표 6-3】 외국법인 법인세 가산세의 종류 ······································································ 1 2 4
【표 6-4】 법인세율(영리·비영리법인 구분 없음) ································································· 1 3 1
【표 6-5】 면제소득과 비과세소득 ···················································································· 1 3 3
【표 6-6】 지점세가 과세되는 체약국과 적용세율 ··························································· 1 4 0

【표 7-1】 ｢외국인투자 촉진법｣의   체 계 ··········································································· 1 5 7
【표 7-2】 ｢외국인투자에 관한 규정｣ 주 요   내 용 ···························································· 1 5 8
【표 7-3】 ｢조세특례제한법｣상 외국인투자 조세감면 내용 ·············································158
【표 7-4】 ｢외국인투자에 대한 조세감면규정｣ 주 요   내 용 ··············································· 1 5 9
【표 7-5】 외국인투자에 대한 조세지원(법인세·소득세 관련) ··········································· 1 6 0
【표 7-6】 외국인투자기업에 대한 법인세･소득세 감면 요약 ·········································· 1 6 2
【표 7-7】 외국인투자기업에 대한 감면 연혁 ·································································· 171
【표 7-8】 외국인투자기업에 대한 감면 요약 ·································································· 174
【표 7-9】 감면기산일 변동추이 ······················································································· 1 7 5
【표 7-10】 외국인투자기업 등록과 조세면제 ·································································· 1 8 4
【표 7-11】 최저한세율의 변경내용 ·················································································· 1 8 6
【표 7-12】 증액투자분의 감면기산일 ·············································································· 2 1 8
【표 7-13】 외국인기술자의 감면소득 ·············································································· 2 2 5
【표 7-14】 추징사유별 감면조세의 추징범위 ·································································· 2 3 3
【표 7-15】 추징배제사유 및 대상조세 ············································································ 2 3 5
  그림 차례
【그림 2-1】 외국법인의 법인세 과세 체계 ········································································ 2 5
【그림 2-2】 조세조약의 주요내용(OECD 모델협약 기준) ·················································· 4 0
【그림 4-1】 법인세법상 국내원천소득의 범위 ··································································· 7 6
【그림 6-1】 외국법인의 진출형태에 따른 주주소득 세부담 효과 ··································· 1 3 6
【그림 6-2】 지점세 과세대상 소득금액 계산구조 ··························································· 1 3 9
  서식 차례
[별지 제18호 서식] 외국인투자기업 등록증명서 ································································ 10
[별지 제9-8호 서식] 외국기업 국내지사 설치 신고서 ······················································ 1 3
[별지 제9-9호 서식] 외국기업 국내지사 변경 신고서 ······················································ 1 4
[별지 제9-11호 서식] 외국기업 국내지사 폐쇄 신고서 ···················································· 1 7
[별지 제48호 서식] 소득구분계산서 ················································································ 1 2 9
[별지 제49호 서식] 지점유보소득금액계산서 ··································································· 1 4 2
[별지 제82호의2 서식] 신성장동력산업 기술 투자명세서 ··············································· 1 6 4

[별지 제82호 서식] 사업개시일신고서 ············································································· 1 7 7
[별지 제80호 서식] 조세감면신청서, 조세감면내용변경신청서 ········································ 2 1 5
[별지 제7호 서식] 외국인기술자의 근로소득세 감면신청서 ············································· 2 2 6
[별지 제70호의2 서식] 조세추징면제여부 확인신청서 ···················································· 2 4 1
[별지 제10호 서식] 정상가격 산출방법의 사전승인 신청서 ············································ 2 7 9
[별지 제11호 서식] 상호합의절차 개시 신청서 ······························································· 2 8 0
[별지 제18호 서식] 용역거래에 대한 정상가격 산출방법 신고서 ··································· 2 8 2
[별지 제19호 서식] 무형자산에 대한 정상가격 산출방법 신고서 ··································· 2 8 3
[별지 제20호 서식] 정상가격 산출방법 신고서 ······························································· 2 8 4
[별지 제2호 서식] 원가 등의 분담액 조정 명세서 ·························································· 2 8 5
[별지 제16호 서식(갑)] 국제거래명세서 ··········································································· 2 8 6
[별지 제16호 서식(을)] 지급보증 용역거래 명세서 ························································· 2 8 9
[별지 제13호 서식] 국외특수관계인 요약손익계산서 ······················································· 2 9 1
[별지 제1호 서식] 거래가격 조정신고서 ·········································································· 2 9 2
[별지 제24호 서식(갑)] 국외지배주주에게 지급하는 이자등에 대한 조정명세서(갑) ······ 30 8
[별지 제24호 서식(을)] 국외지배주주에게 지급하는 이자등에 대한 조정명세서(을) ······ 31 0
[별지 제24호 서식(병)] 국외지배주주에게 지급하는 이자등에 대한 조정명세서(병) ······ 31 2
[별지 제24호 서식(정)] 국외지배주주에게 지급하는 이자등에 대한 조정명세서(정) ······ 31 4
[별지 제25호 서식] 원천징수세액 조정명세서 ································································· 316
[별지 제26호 서식(갑)] 국외특수관계인에게 지급하는 순이자비용에 대한 조정명세서(갑) ··········· 3 2 9
[별지 제26호 서식(을)] 국외특수관계인에게 지급하는 순이자비용에 대한 조정명세서(을) ··········· 3 3 1
[별지 제27호 서식] 혼성금융상품 관련 이자비용에 대한 조정명세서 ···························· 3 3 6
[별지 제12호 서식] 통합기업보고서 ················································································ 3 4 9
[별지 제13호 서식] 개별기업보고서 ················································································ 3 5 9
[별지 제14호 서식] 국가별보고서 ···················································································· 3 7 0
[별지 제15호 서식] 국가별보고서 제출의무자에 대한 자료 ············································ 3 7 2
[별지 제1호 서식] 외국기업 본점 등의 공통경비 배분계산서 ········································· 3 8 1
[ 별 지   서 식 ]   회 사 명 ··········································································································· 3 8 5

올해 주요 개정 내용
1. 국제거래명세서 등 제출방법 일원화 ······································································ 2 5 7
2. 개별기업보고서(개정서식)_부표1~5 삭제 ······························································· 359
3. 국가별보고서(개정서식)_작성방법 개정 ·································································· 370

외국법인 및 외국인투자기업 납세안내(2025).pdf

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