Individual Income Tax and Benefit Guidefor Foreigners 2024(Tax returns for 2023)

어린이 수하물 사랑스러운 여행 가방, 스피너 바퀴에 앉고 타는 어린이 여행 가방, 비밀번호 휴대 트롤리 수하물 가방
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출처: https://richcat.tistory.com/17515 [리치캣의 현재 그리고 미래:티스토리]

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Individual  Income  Tax  and  Benefit  Guide
for Foreigners 2024
(Tax  returns  for  2023)

2023년 귀속 종합소득세 신고 안내 ················································································· 12
 2023년 귀속 종합소득세 개정세법 요약 ········································································· 22
제Ⅰ편       들어가기
Ⅰ. 2023년 귀속 종합소득세 신고 관련 주요사항 ···························································· 40
1 .   누 가  종합소 득세를   신 고하여 야  하나요 ? ·························································································· 40
2. 2023년 귀속 종합소득세 신고기한은 언제인가요? ········································································· 42
3 .   신 고시  어떤   서 류를  제출 하여야   하 나요? ························································································ 44
4. 어디에서 신고를 하고 어떻게 세금을 납부하나요? ········································································· 46
5. 종합소득세를 법정신고기한까지 신고하지 않은 경우 어떤 불이익이 있나요? ································ 48
6 .   종 합소득 세  신고  후  환급 처리  절차 는  어떻게   되 나요? ··································································· 48
7 .   외 국에서   발 생한  소득 에  대하여 도  신고해 야  하나요 ? ····································································· 50
8 .   복 식부기 와  간편장 부 ······················································································································· 52
9 .   기 준경비 율과  단순 경비율 ················································································································56
제Ⅱ편       작성사례 및 주요 상담사례
Ⅰ. 신고서 작성사례 ····················································································································· 66
1 .   복 수  근로소 득이  있는   학 원강사   소 득세  신고   사 례 ········································································· 66
2 .   근 로소득 과  기타소 득이  있는   강 사의  소득 세  신고  사례 ·································································· 82
3 .   단 일소득 - 단순 경비율   신 고서  작성   사 례   ······················································································· 96
Ⅱ. 주요 상담사례 ······················································································································· 104
1 .   종 합소득 세  과세표 준  확정  신고   대 상자   ······················································································ 104
2 .   출 국예정   외 국인의   종 합소득 세  신고 ····························································································· 106
3 .   신 고기한   및   납 세지 ······················································································································ 108
4 .   강 의료의   소 득구분 ························································································································ 11 0
5 .   근 로소득 과  사업소 득의  구분 ········································································································· 112
6 .   외 국인  영어 강사의   납 세의무 ········································································································· 114
7 .   유 학생  기타 소득 ··························································································································· 118
8 .   근 로소득   외 에  다른  소득 이  있는  경우   종 합소득 세  신고  의무 ····················································· 120
9 .   기 본 공 제   대 상   여 부   Ⅰ ················································································································· 122
1 0 .   기 본공제   대 상  여부  Ⅱ ·············································································································· 122
1 1 .   공 제대상   부 양가족 이  외국인 인  경우  등록   관 련 ········································································· 124
1 2 .   외 국인이   귀 화하여   한 국  국적을   취 득한  경우 ············································································· 126
1 3 .   해 외  부동산   임 대소득   신 고 ········································································································ 128
1 4 .   소 득세  환급 시기 ························································································································· 130
1 5 .   외 국인  근로 자에  대한   과 세특례 ································································································· 132
1 6 .   단 일세율   v s   누 진세율 ················································································································ 134

 

6 차 례Contents
 Filing a Global Income Tax Return for Income Attributable to 2023 ··· 13
 Summary of Changes to Filing for Income Attributable to 2023 ·········· 23 
Part Ⅰ       Introduction
Ⅰ Summary of Filing Global Income Tax Attributable to 2023 ·················· 41
1 .   Wh o   s h o u l d   f i l e   a   r e t u r n ? ········································································································ 41
2. When should I file a return for 2023? ·················································································· 43
3. What documents should I submit when filing? ··································································· 45
4 .   Wh e r e   a n d   h o w  d o   I   f i l e   a n d   p a y ? ························································································ 47
5. What are the penalties for failing to file within the statuto r y   p e r i o d   f o r   f i l i n g ? ··········· 49
6. How can I receive tax refund after filing global income tax r e t u r n ? ······························ 49
7. Should I report income generated overseas? ······································································· 51
8. Double Entry Bookkeeping and Simplified Bookkeeping ····················································· 53
9. What is the Standard&Simplified Expense Rate System? ·················································· 57
Part Ⅱ       Examples & FAQ
Ⅰ Filing Examples ···················································································································· 67
1. Filing by an English instructor with wage & salary income from more than one source····67
2. Filing by an instructor with both wage & salary income and ot he r   i nc ome ················· 83
3. Filing for Single Income – Simple Expense Rate ································································97
Ⅱ Frequently Asked Questions ······················································································· 105
1 .     F i n a l   r e t u r n   o n   t h e   t a x   b a s e   o f   g l o b a l   i n c o me ································································ 105
2 .   D u t y   t o   p a y   i n c o me   t a x   o n   d e p a r t u r e   d u r i n g   t h e   y e a r ···················································· 107
3 .   D u e   D a t e   a n d   J u r i s d i c t i o n ······································································································ 109
4 .   C a t e g o r y   o f   I n c o me   f r o m  L e c t u r i n g ····················································································· 111
5. Distinction between wage & salary income and business income ································ 113
6 .   T a x   L i a b i l i t y   o f   F o r e i g n   E n g l i s h   T e a c h e r    ············································································ 115
7. Foreign Students Other Income ···························································································· 119
8. Global Income Tax return for person with Wage and Salary Income and Other t y p e s   o f   i n c o me ······················································································································· 121
9 .   E l i g i b i l i t y   f o r   B a s i c   D e d u c t i o n   Ⅰ ···························································································123
10.  Eligibility for Basic Deduction Ⅱ ······················································································· 123
11. Alien Registration of a Dependent Family Member ························································ 125
12. Where a Foreigner Naturalized and Acquired Korean Nationalit y ································· 127
1 3 .   I n c o me   f r o m  L e a s e   o f   Ov e r s e a s   R e a l   E s t a t e ·································································· 129
1 4 .   I n c o me   T a x   R e f u n d ··············································································································· 131
15. Special Taxation for Foreign Employees ············································································ 133
1 6 .   S i n g l e   T a x   R a t e   v s .   P r o g r e s s i v e   T a x   R a t e ········································································ 135
Contents 7차 례
1 7 .   기 한  후  신고 ······························································································································ 136
1 8 .   종 합소득 세  신고를   잘 못한  경우 ································································································· 138
1 9 .   주 식매수 선택권   행 사소득 에  대한  소득 세  과세 ··········································································· 140
2 0 .   외 화로  지급 된  급여의   원 화환산 ································································································· 142
 Part Ⅲ       소득세 신고 개요
Ⅰ납세의무자 ································································································································· 146
1 .   거 주자 ·········································································································································· 146
2 .   비 거주자 ······································································································································· 146
Ⅱ 소득의 구분과 종류 ·············································································································· 148
1 .   소 득의  구분 ·································································································································· 148
2 .   비 과세소 득( 소득 세법  § 1 2 ) ············································································································ 178
3 .   감 면  소득 ····································································································································· 182
Ⅲ소득금액의 계산과 소득공제 ······························································································· 184
1 .   소 득세  과세 표준  계산 시  알아야   할   기 본사항 ··············································································· 184
2 .   각   소 득별  소득 금액의   계 산 ·········································································································· 188
Ⅳ 세율과 세액공제 ···················································································································· 230
1 .   세 율( 소득 세법  § 5 5 ) ······················································································································ 230
2 .   세 액공제 ······································································································································· 232
Ⅴ 종합소득세의 신고 ················································································································ 250
Ⅵ 가산세 ······································································································································· 252
1 .   신 고불성 실  가산세 ( 국세기 본법  § 4 7 조2 ,   § 4 7 의3 ) ········································································· 252
2 .   납 부지연   가 산세( 국 세기본 법  § 4 7 의4 ) ··························································································· 252
3 .   원 천징수 납부불 성실  가산 세( 국세 기본법   § 4 7 의 5 ) ·········································································· 252
4 .   지 급명세 서  제출  불성 실  가산세 ( 소득세 법  § 8 1 의1 1 ) ···································································· 254
5 .   증 명서류   수 취  불성실   가 산세( 소 득세법   § 8 1 의 6 ) ·········································································· 254
6 .   장 부의  기록 · 보관  불성 실  가산세 ( 소득세 법  § 8 1 조의5 ) ································································· 254
7 .   사 업용계 좌  신고· 사 용  불성실   가 산세( 소 득세법   § 8 1 의 8 ) ······························································ 254
Ⅶ 장부의 비치 ․ 기장과 지급명세서 ···················································································· 256
1. 장부의 비치․기록(소득세법 §160) ································································································· 256
2. 지급명세서의 제출(소득세법 §164) ······························································································ 256
제Ⅳ편       참고자료
8 차 례Contents
1 7 .   F i l i n g   a   R e t u r n   A f t e r   t h e   D e a d l i n e ····················································································· 137
1 8 .   I n c o r r e c t   F i l i n g   o f   G l o b a l   I n c o me   T a x   R e t u r n ·································································· 139
1 9 .   I n c o me   T a x   o n   G a i n s   f r o m  S t o c k   O p t i o n   E x e r c i s e ························································· 141
20. Conversion of Wage & Salary Paid in Foreign Currency into Wo n ····························· 143
 Part Ⅲ      Filing of Income Tax
Ⅰ Taxpayer ································································································································ 147
1 .   R e s i d e n t ····································································································································· 147
2 .   N o n - r e s i d e n t ····························································································································· 147
Ⅱ Income – Types and Classification ········································································ 149
1. Classification of taxable income ···························································································· 149
2. Non-Taxable Income(Article 12, Income Tax Act) ····························································· 179
3 .   T a x - E x e mp t   I n c o me ················································································································ 183
Ⅲ Calculation of Income and Income Deduction ·············································· 185
1 .   B a s i c   R u l e s   f o r   C a l c u l a t i n g   I n c o me   T a x   B a s e ···································································· 185
2 .   C a l c u l a t i o n   o f   T a x   B a s e ( T a x a b l e   I n c o me ) ············································································ 189
3. Deduction of Global Income ·································································································· 221
Ⅳ Tax Rates and Tax Credits ························································································ 231
1 .   T a x   R a t e s ( A r t i c l e   5 5 ,   I n c o me   T a x   A c t ) ················································································ 231
2 .   T a x   C r e d i t    ································································································································ 233
Ⅴ Penalty Tax ·························································································································· 251
Ⅵ Penalty Tax ·························································································································· 253
1. Penalty Tax on Non-filing or Incorrect Filing(Article 47-2 & 47-3, Framework Act on National Taxes) ··· 253
2 .   P e n a l t y   T a x   o n   L a t e   P a y me n t   o f   T a x ( A r t i c l e   4 7 - 4 ) ··························································· 253
3. Penalty Tax for Insincere Payment of Withholding Tax(Article  4 7 - 5 ) ···························· 253
4. Penalty Tax on Incomplete Submission of Statement of Payment(Article 81-11, Income Tax Act) ·· 255
5. Penalty Tax on Non-Collection of Supporting Documents or Collection of False D o c u me n t s ( A r t i c l e   8 1 - 6 ,   I n c o me   T a x   A c t ) ·········································································· 255
6. Penalty Tax on Incompliant Keeping and Entering of Books(Article 81-5, Income Tax Act) ··· 255
7.  Penalty Tax on Non-Reporting and Non-Use of a Business Account(Article 81-8, Income Tax Act) ·· 255
Ⅶ Bookkeeping and Submission of Statement of Payment ·························· 257
1. Keeping of and Entry in Books(Article 160, Income Tax Act) ········································ 257
2. Submission of Statement of Payment(Article 164, Income Tax Ac t ) ····························· 257
Part Ⅳ       Appendix

외국인을 위한 2024년 소득세 신고안내.pdf

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