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[한국법 이야기] 바뀌는 '세법상 거주자' 기
[미주 중앙일보 2025년 11월 26일 중앙경제 전문가기고의 "한국법 이야기"에 게재된 칼럼입니다.] 연도 넘어가도 체류기간 이어 계산돼 거주 계획에 세무 대책도 포함시켜야 미주 한인들 사이에서 “1년에 반은 한국, 반은 미국에서 살겠다”는 계획을 많이 듣는다. 가족 문제로 장기간 한국에 체류하는 경우도 늘었다. 그런데 2026년부터 한국세법상 거주자 범위가 넓어진다는 사실을 잘 모르는 분들이 많다. 한국 세법상 거주자란, 간단히 말해 한국에 주소를 두거나 1년 중 183일 이상 거소를 둔 사람을 말한다. 거주자로 판정되면 한국은 그 사람의 전 세계 소득(글로벌 소득)에 대해 과세할 수 있는 권한을 갖게 된다. 반대로 비거주자는 한국에서 발생한 소득(국내 원천소득)만 과세 대상이 되는데, 이 말은 한국에서 소득이 없으면 한국에 세금을 낼 것이 없다는 뜻이다. 요컨대, 거주자 여부에 따라 한국에 내야 할 세금과 신고 의무가 완전히 달라진다는 것이다
K-Law Consulting_Administration
4 days ago
[Korean Law Insights] The “Foreign Address” Requirement for Renouncing Korean Nationality
[Published on October 28, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] - Foreign Address Determined by Substantive Review of Actual Residence - It Is Advisable to Prepare Supporting Evidence in Advance A person with dual nationality by birth must, in principle, choose one nationality before reaching the age of 22. If they choose to retain Korean nationality and sign a written oath not to exercise foreign nationality while in K
K-Law Consulting_Administration
Oct 29
[Korean Law Insights] Age Limit for Dual Citizenship
[Published on September 30, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] - Recently, a...
K-Law Consulting_Administration
Oct 2
[Korean Law Insights] Regulations on Real Estate Acquisition in Korea
[Published on September 2, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] - Residential...
K-Law Consulting_Administration
Sep 3
[Korean Law Insights] Key Provisions in Investment Agreements
[Published on August 5, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] Validity depends...
K-Law Consulting_Administration
Aug 6
[Korean Law Insights] Introduction of Directors’ Duty of Loyalty to Shareholders in Korea
[Published on July 8, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] - Directors must now...
K-Law Consulting_Administration
Jul 14
[Korean Law Insights] Tie-Breaker Rule
[Published on June 10, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] Foreign Financial...
K-Law Consulting_Administration
Jun 11
[Korean Law Insights] Overseas Elections and Election Campaigns
[Published on May 13, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] Electioneering...
K-Law Consulting_Administration
May 14
[Korean Law Insights] Overseas Voting for the South Korean Presidential Election
[Published on April 15, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] Overseas Voting to...
K-Law Consulting_Administration
Apr 16
[Korean Law Insights] Key Points in the Discussion of the Inheritance Tax Law Amendment
[Published on March 18, 2025 edition of the "Korean Law Insights" column in the Korea Daily’s Economic Expert Section] Possible expansion...
K-Law Consulting_Administration
Mar 19
