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「재미 납세자가 알아야 할 한·미 세금상식」책자 안내

주뉴욕총영사관에서 2023년판 「재미 납세자가 알아야 할 한·미 세금상식」책자를 발간하였습니다. 한미 양국에서 납세의무를 원활하게 이행할 수 있도록 첨부파일(PDF 332p)을 참조하여 주시기 바랍니다. 

제1장 한국과 미국의 과세제도
Ⅰ. 한국의 거주자 판정 및 과세방법 3

  1. 거주자 및 비거주자의 정의 ······················································································· 5
  2. 거주자와 비거주자 판정 ···························································································· 5
  3. 거주자 또는 비거주자가 되는 시기 ············································································ 7
  4. 거주기간의 계산 ······································································································· 8
  5. 거주자와 비거주자의 과세소득 범위 ········································································ 10
  6. 거주자와 비거주자에 대한 과세방법 ········································································ 11

    Ⅱ. 미국의 거주자 및 비거주자 13
  7. 연방 소득세 및 양도세법상 거주자 및 비거주자 정의 ··············································· 15
  8. 주/지방세법 혹은 상속세 및 증여세법상 거주자 ······················································ 16

    Ⅲ. 세법상 이중거주자 17
  9. 거주자 개념의 중요성 ····························································································· 19
  10. 이중거주자 발생 원인 ····························································································· 19
  11. 한・미 양국 이중거주자의 거주지국 결정 기준 ························································· 20

    Ⅳ. 한국의 양도소득세 과세제도 23
  12. 과세대상 ················································································································ 25
  13. 납세의무자 ············································································································· 27
  14. 취득 또는 양도의 시기 ···························································································· 28
  15. 과세표준 및 세액의 계산 ························································································ 29
  16. 신고・납부 ·············································································································· 45
  17. 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도 ···································· 46
  18. 재외국민 인감경유제도 ··························································································· 48
  19. 재외국민・외국인 부동산등 양도신고확인서 제도 ····················································· 48
  20. 한국 거주자의 1세대 1주택 비과세 ········································································· 48
  21. 비거주자의 1세대 1주택 비과세 ··········································································· 59

    Ⅴ. 한국의 종합부동산세 61
  22. 과세대상 ················································································································ 64
  23. 과세기준일과 납세의무자 ······················································································· 64
  24. 과세표준 및 세액의 계산 ························································································ 65
  25. 종합부동산세 부과와 신고납부 ··············································································· 71
  26. 합산배제 적용 및 신고 ···························································································· 72
  27. 부동산 공시 가격 ···································································································· 77

    Ⅵ. 한국의 주택임대 소득세 79
  28. 한국의 주택임대 소득세 ·························································································· 81
  29. 주택임대사업자 등록 및 관련 법령 ·········································································· 87

    Ⅶ. 한국의 상속세 과세제도 93
  30. 과세대상 ················································································································ 95
  31. 납세의무자 ············································································································· 96
  32. 과세표준 및 세액의 계산 ························································································ 97
  33. 세율 ······················································································································· 98
  34. 신고납부 ················································································································ 98

    Ⅷ. 한국의 증여세 과세제도 103
  35. 과세대상 ·············································································································· 105
  36. 납세의무자 ·········································································································· 106
  37. 과세표준 및 세액의 계산 ······················································································ 107
  38. 비거주자의 과세표준 ···························································································· 109
  39. 비거주자의 외국납부세액공제 ·············································································· 109
  40. 신고납부 ·············································································································· 110

    Ⅸ. 한국의 해외금융계좌 신고제도 113
  41. 해외금융계좌 신고제도 ························································································ 115
  42. 신고의무자 ·········································································································· 115
  43. 신고의무면제자 ···································································································· 115
  44. 신고대상범위 ······································································································· 116
  45. 신고하여야 할 해외금융계좌정보 ·········································································· 116
  46. 신고시기 및 신고방법 ··························································································· 117
  47. 신고의무 불이행에 대한 제재 ··············································································· 117
  48. 해외금융계좌 신고포상금 제도 ············································································ 117

    Ⅹ. 한국의 국외전출세 119
  49. 국외전출세 신고제도 ···························································································· 121
  50. 납세의무자 ·········································································································· 121
  51. 과세대상 자산 ······································································································ 122
  52. 과세표준과 세액의 계산 ······················································································· 122
  53. 세액공제 ·············································································································· 123
  54. 신고납부 ·············································································································· 123
  55. 납부한 세액 환급 및 납부유예 중인 세액 취소 ······················································· 124
  56. 2025년부터 달라지는 내용 ·················································································· 125

    Ⅺ. 한국의 국제거래에 대한 과세제도 127
  57. 국제거래 ·············································································································· 129
  58. 국제조세의 의미와 과세근거 ················································································· 129
  59. 조세조약 ·············································································································· 130
  60. 이전가격 ············································································································· 130
  61. 국가 간 조세행정 협력 ·························································································· 134

    Ⅻ. 미국의 개인소득세 137
  62. 개요 ····················································································································· 139
  63. 과세대상소득 ······································································································· 139
  64. 신고금액 계산 방법 ······························································································ 140
  65. 신고납부 ·············································································································· 142

    ⅩⅢ. 미국의 양도소득세 과세제도 143
  66. 과세대상 ·············································································································· 145
  67. 납세의무자 ·········································································································· 145
  68. 과세표준 및 세액의 계산 ······················································································ 146
  69. 양도손실 공제 ······································································································ 147
  70. 주거용 자택에 대한 면세 혜택 ·············································································· 148

    ⅩⅣ. 미국의 상속세 과세제도 149
  71. 과세대상 ·············································································································· 151
  72. 상속재산의 범위 ··································································································· 152
  73. 납세의무자 ·········································································································· 153
  74. 과세표준 및 세액의 계산 ······················································································ 153
  75. 세대생략세[Generation Skipping Transfer(GST) Tax] ··········································· 154
  76. 신고납부 ·············································································································· 154
  77. 주정부 상속세 ······································································································ 155

    ⅩⅤ. 미국의 증여세 과세제도 157
  78. 납세의무 ·············································································································· 159
  79. 증여공제 ·············································································································· 160
  80. 비과세 ················································································································· 161
  81. 과세표준 및 세액의 계산 ······················································································ 161
  82. 신고 ····················································································································· 162
  83. 증여재산 또는 상속재산을 양도했을 때 양도차익 계산 ·········································· 162
  84. 해외거주자로부터의 증여 및 상속 신고 ································································· 162
  85. 주정부 증여세 ····································································································· 163

    ⅩⅥ. 미국의 금융 자산 및 거래 관련 보고의무 165
  86. 해외 금융계좌 보고의무(Reports of Foreign Bank and Financial Accounts) ·········· 167
  87. 금융기관 현금거래 보고[Currency Transaction Report(CTR)] ································ 168
  88. 금융기관 의심스러운 거래 보고[Suspicious Activity Report(SAR)] ························ 168
  89. 해외 금융자산 보고의무(Foreign Financial Asset Reporting) ································ 169
  90. 해외 금융자산 보고의무 미 이행시 제재 ································································ 170
  91. 자진신고 프로그램 ······························································································· 171

    ⅩⅦ.. 미국의 국적포기세 과세제도 175
  92. 적용대상 ·············································································································· 177
  93. 과세방법 ·············································································································· 178
  94. 보고의무 ·············································································································· 178
  95. 유의사항 ·············································································································· 179

    ⅩⅧ. 2023년 미국세법 변화 내용 181
  96. 소득 세율 변경 ····································································································· 183
  97. IRA의 세금 관련 주요조항 ··················································································· 184
  98. SECURE 2.0 Act의 세금관련 조항 ····································································· 185

    제2장 자주 물어보는 질문과 답변(FAQ)
    Ⅰ. 한국의 거주자 판정 및 과세방법 191
  99. 해외현지법인 파견임직원의 한국 거주자여부 ························································ 193
  100. ‘국내에서 생계를 같이하는 가족’과 ‘직업 및 자산상태에 비추어 계속하여
    183일 이상 국내에 거주할 것으로 인정되는 때’의 의미 ········································ 194
  101. 이중 거주지국 결정 관련 최근 대법원 판결사례 ···················································· 195

    Ⅱ. 금융자산 투자 관련 197
  102. 한국 송금액에 대한 한국 및 미국 국세청 자료통보 ················································ 199
  103. 타인 명의로 한국 송금시 문제점 ··········································································· 200
  104. 친인척 명의로 한국 송금시 증여세 과세 여부 ························································ 201
  105. 미국 이민 전 보유계좌에 대한 FBAR 보고의무 ····················································· 202
  106. 미국 지사(현지법인) 파견직원의 FBAR 보고의무 ················································· 203
  107. 한국 이자소득에 대한 납세의무 ············································································ 204
  108. 한국 채권 투자수익에 대한 납세의무 ·································································· 205
  109. 한국 주식 투자수익에 대한 납세의무 ·································································· 206
  110. 한국 펀드 투자수익에 대한 납세의무 ·································································· 207
  111. 한국 이자, 배당, 양도소득에 대한 미국 신고시기 ················································ 209
  112. 한국 투자에 따른 환차익에 대한 납세의무 ·························································· 210
  113. 한국에서 미국 송금시 한국 국세청 통보기준 ······················································· 211
  114. 한국 거주자가 되었을 경우 금융소득 종합과세 적용요건 ····································· 212
  115. 한국 이자, 배당소득 등에 조약의 제한세율을 적용받기 위한 절차 ······················· 213

    Ⅲ. 부동산 투자 관련 215
  116. 한국 상가, 오피스텔을 취득하여 부동산 임대업 영위 방법 ·································· 217
  117. 본인 자금으로 한국부동산 취득하여 타인명의 소유권이전등기 시 문제점 ············ 218
  118. 부동산 이전등기 시 납부해야 할 한국 세금 ························································· 220
  119. 한국 부동산 보유 시 납부해야 할 한국 세금 ························································ 221
  120. 영주권자(시민권자)의 해외에서 한국 부동산 양도 방법 ······································· 222
  121. 영주권자(시민권자)의 부동산 양도 시 납세의무 및 양도대금회수 ························ 223
  122. 한국 부동산 임대소득의 미국 신고 여부 ······························································ 224

    Ⅳ. 양도소득세 관련 225
  123. 비거주자의 한국 양도소득세 계산방법 ································································ 227
  124. 비거주자의 한국 부동산 양도 시 한국 양도소득세 신고 및 납부 ··························· 229
  125. 비거주자에 대한 한국 양도소득세 장기보유특별공제 적용 ··································· 231
  126. 영주권자(시민권자)에 대한 한국 양도소득세 1세대 1주택 비과세 적용 ··············· 233
  127. 한국에 돌아가서 거주하는 경우 한국 양도소득세 1세대 1주택 비과세 요건 ········· 234
  128. 고가주택에 대한 한국 양도소득세 계산 ······························································· 235
  129. 상속・결혼으로 인한 2주택 보유 시 한국 양도소득세 과세 ··································· 236
  130. 재개발(재건축) 주택에 대한 양도소득세 납세의무 ··············································· 237
  131. 재개발 조합에서 청산금을 받은 경우 한국 양도소득세 납세의무 ·························· 238
  132. 비거주자의 상가, 대지 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ········· 239
  133. 비거주자의 농지, 목장용지, 임야 등 양도 시 한국 양도소득세
    장기보유특별공제 및 세율 ·················································································· 240
  134. 공익사업용으로 수용 및 협의매수된 부동산에 대한 한국 양도소득세 과세 ··········· 241
  135. 영주권자(시민권자)의 한국 부동산 양도 시 미국에서의 납세의무 ························ 242
  136. 한국 부동산 양도시 미국의 양도소득 신고시기 및 방법 ······································· 243
  137. 양도소득세에 대한 외국납부세액공제 ································································· 244
  138. 현금 증여와 부동산 증여의 한국 세금부담 차이 ·················································· 245
  139. 부부 등 공동명의로 부동산 취득시 양도소득세 경감 ············································ 246

    Ⅴ. 주택임대 관련 247
  140. 한국의 상가, 아파트 등 부동산 임대업 등록 방법 ················································ 249
  141. 한국에서 주택임대와 상가임대의 차이 ································································ 250
  142. 주택임대 소득세 절세 방법 ················································································· 251

    Ⅵ. 상속세 관련 253
  143. 한국의 경우 상속재산의 분배방법 ······································································· 255
  144. 상속재산의 재분할 시 한국 과세 ········································································· 256
  145. 영주권자(시민권자)의 상속재산 한국 등기 ·························································· 257
  146. 한국의 세대를 건너뛴 상속에 대한 과세 ······························································ 258
  147. 비거주자인 피상속인의 한국 재산에 대한 상속세 과세 ········································ 259
  148. 영주권자(시민권자)가 한국 부모로부터 상속받을 경우 상속세 과세 ····················· 260
  149. 한국의 경우 증여와 상속의 세부담 비교 ······························································ 261
  150. 상속세에 대한 외국납부세액공제 ········································································ 262
  151. 상속받은 부동산 양도에 따른 과세 문제 및 양도대금 회수 ··································· 263
  152. 한국에서 상속인이 스스로 상속재산을 확인하는 방법 ········································· 264
  153. 실질적으로 한국 상속세를 부담하여야 하는 상속가액 기준 ································· 266

    Ⅶ. 증여세 관련 267
  154. 친인척에게 양도 형식으로 소유권 이전할 경우 한국의 증여세 과세 여부 ············· 269
  155. 한국의 증여추정을 배제하는 금액 ······································································· 270
  156. 한국의 증여세 비과세 ························································································· 271
  157. 증여재산을 반환할 경우 한국의 증여세 과세 여부 ··············································· 272
  158. 한국 증여자가 미국의 수증자에게 한국 재산을 증여하는 경우 ····························· 273
  159. 한국 증여자가 미국의 수증자에게 미국 재산을 증여하는 경우 ····························· 274
  160. 미국 증여자가 한국 수증자에게 한국 재산을 증여하는 경우 ································ 275
  161. 미국 증여자가 한국 수증자에게 미국 재산을 증여하는 경우 ································ 276
  162. 미국 증여자가 미국 수증자에게 한국 재산을 증여하는 경우 ································ 277
  163. 한국 증여자가 한국 수증자에게 미국 재산을 증여하는 경우 ································ 278
  164. 자녀(배우자) 명의로 한국 부동산을 구입하는 경우 세무 문제 ······························ 279
  165. 증여세에 대한 외국납부세액공제 ········································································ 281
  166. 증여받은 부동산 양도에 따른 과세문제 및 양도대금 회수 ···································· 282

    Ⅷ. 한국의 해외금융계좌 신고제도 관련 283
  167. 해외금융계좌 실질적 소유자 관련 최근 대법원 판례 ············································ 285

    Ⅸ. 미국의 국적포기세 과세제도 관련 287
  168. 해외 소재 재산이 국적포기세 과세대상인 경우 세무문제 ····································· 289

    Ⅹ. 연금소득 관련 291
  169. 연금소득의 세무문제 ·························································································· 293

    Ⅺ. 일반세무 안내 295
  170. 한국에서의 사업자등록 신청방법 ········································································ 297
  171. 한국에서 신고한 본인의 세무신고 등 조회 및 경정청구 방법 ······························· 300
  172. 억울한 세금의 권리구제 절차 ············································································· 302
  173. 한국 법령정보 검색 방법 ···················································································· 305
  174. 미국 법령정보 검색 방법 ···················································································· 307
  175. 한국의 세무서 및 담당구역 안내 ········································································· 308








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