국세청에서 발행한 해외 납세자가 알아야 할 세금상식 안내자료입니다.

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제1장 한국의 과세제도

Ⅰ . 한국의 거주자 및 비거주자에 대한 판정 및 과세방법···· 3

1. 거주자 및 비거주자의 정의····················································5

2. 거주자와 비거주자 판정····························································5

3. 거주자 또는 비거주자가 되는 시기··················································6

4. 거주기간의 계산··········································································7

5. 거주자와 비거주자의 과세소득 범위················· 8

6. 거주자와 비거주자에 대한 과세방법················· 9

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Ⅱ. 한국의 양도소득세 과세제도··········· ···· ·····13

1. 과세대상·· ····· ······ ······ ······ ··· 15

2. 납세의무자···································· ··········· ··········· ·············17

3. 양도 또는 취득의 시기····· ··· ··· ··· ··· ··· ··· ·····18

4. 과세표준 및 세액의 계산·····································································19

5. 신고･납부··························· 25

6. 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도······ 26

7. 재외국민 인감경유제도······················ 28

8. 재외국민･외국인 부동산 등 양도신고확인서 제도· ······ ··· ········28

9. 한국 거주자의 1세대 1주택 비과세·······························28

10.비거주자의 1세대 1주택 비과세·························································39

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Ⅲ. 한국의 주택임대 소득세················· 41

1. 주택임대사업자의 등록 및 관련 법령··············· 43

2. 한국의 주택임대 소득세··································································49

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Ⅳ. 한국의 상속세 과세제도················· 55

1. 과세대상·· ····· ······ ······ ······ ··· 57

2. 납세의무자···································· ··········· ··········· ·············58

3. 과세표준 및 세액의 계산···········································59

4. 세율····························································································60

5. 신고납부·· ····· ······ ······ ······ ··· 60

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Ⅴ . 한국의 증여세 과세제도················· 65

1. 과세대상·· ····· ······ ······ ······ ··· 67

2. 납세의무자···································· ··········· ··········· ·············68

3. 과세표준 및 세액의 계산··························································69

4. 비거주자의 과세표준·····························································70

5. 비거주자의 외국납부세액공제··························································70

6. 신고납부·· ····· ······ ······ ······ ··· 71

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Ⅵ. 한국의 해외금융계좌 신고제도············· 75

1. 해외금융계좌 신고제도······················ 77

2. 신고의무자···································· ··········· ··········· ·············77

3. 신고의무면제자·························· 78

4. 신고대상범위···············································································78

5. 신고하여야 할 해외금융계좌 정보·················· 78

6. 신고시기 및 신고방법····· ············· · ·· ······ ·····79

7. 신고의무 불이행에 대한 제재······ ········· ····· 79

8. 해외금융계좌 신고 포상금 제도·································································79

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Ⅶ. 한국의 국제거래에 대한 과세제도··········· 81

1. 국제거래·· ····· ······ ······ ······ ··· 83

2. 국제조세의 의미와 과세근거······· ··· ··· ··· ··· ··· ·····83

3. 조세조약·· ····· ······ ······ ······ ··· 84

4. 이전가격 ···························· 85

5. 국가 간 조세행정 협력····· ··· ··· ··· ··· ··· ··· ·····88

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제2장 자주 물어보는 질문과 답변(FAQ)

Ⅰ . 한국의 거주자 및 비거주자에 대한 판정 및 과세방법·· ····93

1. 해외현지법인 파견임직원의 한국 거주자 여부· ··· ··· ··· ··· ·····95

2. 국내에서 생계를 같이하는 가족과 직업 및 자산상태에 비추어 계속하여

183일 이상 국내에 거주할 것으로 인정되는 때의 의미········ 96

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Ⅱ. 양도소득세 관련········· ······ ···· 97

3. 한국 거주자의 양도소득세 과세대상 자산·············· 99

4. 한국 양도소득세 세율 및 중과세율 적용 ·· ····· ····· ·······101

5. 비거주자의 양도소득세 계산방법······ ········ ···· 106

6. 비거주자가 국내 부동산 양도 시 양도소득세 신고 및 납부······ 107

7. 장기보유특별공제 적용 기준······························································109

8. 이민온이후에취득한국내주택에대한한국양도소득세1세대1주택비과세적용···111

9. 한국에 돌아가서 거주하는 경우 한국 양도소득세 1세대1주택 비과세 요건·· 112 

10. 고가주택에 대한 한국 양도소득세 계산·············· 113

11. 상속․결혼으로 인한 2주택 보유 시 한국 양도소득세 과세····· 114

12. 재개발(재건축) 주택에 대한 한국 양도소득세 납세의무······ 115

13. 재개발 조합에서 청산금을 받은 경우 한국 양도소득세 납세의무······· ·· 116

14. 비거주자의 상가,대지 양도 시한국 양도소득세 장기보유특별공제및 세율·· 117

15. 비거주자의 농지,목장용지, 임야 등 양도시 한국 양도소득세 장기보유특별공제

및 세율···· ···· ···· ···· ········· ·· 118

16. 공익사업용으로 수용 및 협의매수된 부동산에 대한 한국 양도소득세 과세·······119

17. 현금증여와 부동산 증여의 한국 세금부담 차이········································120

18. 부부 등 공동명의로 부동산 취득 시 양도소득세 경감········ 121

Ⅲ. 주택임대 소득세 관련··············· 123

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19. 한국의 상가, 아파트 등 부동산 임대업 등록 방법····························125

20. 한국에서 상가임대와 주택임대의 차이··············· 126

21. 주택임대 소득세 절세 방법··· ·· ·· ·· ·· ·· ·· ·· ····127

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Ⅳ. 상속세 관련···················· 129

22. 한국의 상속세 납세의무··· ··········· ······ 131

23. 한국의 상속세 계산·········································································132

24. 한국의 상속세 세율·········································································133

25. 한국의 상속세 신고납부··· ··········· ······ 134

26. 한국의 경우 상속재산의 분배·························································135

27. 상속재산의 재분할 시 국내 과세················· 136

28. 비거주자의 상속재산 등기·····································································137

29. 비거주자가 해외에서 상속재산을 등기하는 방법·········· 138

30. 사망 후 상당기간 경과 후 상속등기 ··············· 139

31. 상속재산이 부채보다 적은 경우 한정승인 및 상속포기 방법···· 140

32. 한국의 세대를 건너뛴 상속에 대한 과세············································141

33. 한국의 상속공제의 종류와 내용················· 142

34. 한국의 경우 증여와 상속의 세부담 비교············································143

35. 한국에서 상속인이 스스로 상속재산을 확인하는 방법······ ·· ···· ···144

36. 실질적으로 국내 상속세를 부담하여야 하는 상속가액 기준······ 146

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Ⅴ . 증여세 관련···················· 147

37. 한국의 증여세 납세의무··· ············ ······ 149

38. 증여재산의 범위 및 증여유형 ····························································151

39. 친인척에게 양도의 형태로 소유권 이전 시 증여세 과세여부···· 153

40. 한국의 증여추정 배제 금액··· ·· ·· ·· ·· ·· ·· ·· ····154

41. 한국의 증여세 비과세······················ 155

42. 증여재산을 반환하는 경우 한국의 증여세 과세 여부······· 156

43. 한국의 증여세 계산방법··· ··········· ······ 157

44. 한국의 증여세 세율·········································································158

45. 한국의 증여재산공제······················ 159

46. 한국의 증여세 신고납부··· ··········· ······ 160

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Ⅵ. 해외금융계좌···· ····· ·········· 161

47. 재외국민의 신고의무······················ 163

48. 신고대상 해외금융계좌의 범위·················· 165

49. 해외금융계좌 실질적 소유자 관련 최근 대법원 판례······· 166

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Ⅶ. 일반세무 안내···· ··············· ····167

50. 한국에서의 사업자등록 신청방법·· ·· ·· ·· ·· ·· ·· ·· ····169

51. 한국에서 신고한 본인의 세무신고 등 조회 및 경정청구 방법····· 172

52. 억울한 세금의 권리구제 절차·························································173

53. 국내 법령정보 검색 방법···················· 176

54. 한국의 세무서 및 담당구역 안내················· 177