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작성자 메이플세무회계
댓글 댓글 3건 조회Hit 396,198회 작성일Date 22-12-29 15:39

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Q. 당사(국내법인)는 우즈베키스탄 투자사업을 위해 현지 우즈벡 회계법인과 용역계약을 체결하여 현지에서 실사용역을 진행하였습니다. 이번에 실사용역이 완료되어 용역대금 USD 10,000을 현지업체에 지급하려고 합니다. 이번 현지에서 이루어진 용역과 관련된 용역수수료는 국내계좌에서 우즈벡의 용역업체 계좌로 송금할 예정입니다. 이와 같이 용역대금을 지급할 경우 원천징수 등 세무처리 방법이 궁금합니다.

A. 외국법인의 경우 법인세법 제93조에 따른 국내원천소득에 대하여만 납세의무가 있으며, 인적용역소득의 경우 용역을 수행한 국가에 소득의 원천이 있는 것으로 판단하고 있고, 사업소득의 경우 국내고정사업장을 두고, 동 사업장에 귀속되는 소득에 대하여만 국내에서 과세되는 것입니다.

따라서, 귀 질의의 외국법인이 국내에 사업장이 없이 내국법인과의 계약관계에 따라 전적으로 국외에서 인적용역을 수행하고 지급받는 대가는 외국법인의 국외원천소득에 해당되어 국내에서 과세되지 않는 것이며, 이 경우 내국법인은 원천징수의무나 지급명세서 제출의무도 없으므로 경비처리를 위하여 관련증빙(계약서, 인보이스, 송금명세서 등)만 보관하시면 될 것으로 판단됩니다.

관련규정 : 법규국조 2012-197, 2012.05.25, 법인세법 제93조[외국법인의 국내원천소득]

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fghj 작성일 Date 23-04-06 16:23

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dulichbonmua 작성일 Date 23-04-24 20:22

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