Taxpayers selected as faithful declaration confirmation subjects must confirm their income tax return through a tax representative, otherwise they must pay an additional 5% surtax. They may also be selected as targets for tax audits. The deadline for diligent declaration confirmation subjects is not May, but the end of June. As diligent declaration confirmation subjects, they have more time to carefully review the contents. Costs incurred for diligent declaration can be deducted up to 60% and a limit of KRW 1.2 million from income taxes for business income.
| 업 종 별 | ’14-’17귀속 | ’18귀속부터 |
| 1.농업·임업 및 어업, 광업, 도매 및 소매업(상품중개업을 제외한다), 부동산매매업, 그 밖에 제2호 및 제3호에 해당하지 아니하는 사업 | 해당년도 수입금액 20억원 이상 | 해당년도 수입금액 15억원 이상 |
| 2.제조업, 숙박 및 음식점업, 전기·가스·증기 및 공기조절 공급업, 수도·하수·폐기물처리·원료재생업, 건설업(비주거용 건물 건설업은 제외), 부동산 개발 및 공급업(주거용 건물 개발 및 공급업에 한함), 운수업 및 창고업, 정보통신업, 금융 및 보험업, 상품중개업 | 해당년도 수입금액 10억원 이상 | 해당년도 수입금액 7.5억원 이상 |
| 3.부동산 임대업, 부동산업(부동산매매업은 제외한다), 전문·과학 및 기술 서비스업, 사업시설관리·사업지원 및 임대서비스업, 교육 서비스업, 보건업 및 사회복지 서비스업, 예술·스포츠 및 여가관련 서비스업, 협회 및 단체, 수리 및 기타 개인 서비스업, 가구내 고용활동 *[별표3의3] 사업서비스업1) | 해당년도 수입금액 5억원 이상 | 해당년도 수입금액 5억원 이상 |
Diligent declaration confirmation subjects include lawyers, certified public accountants, tax accountants, patent attorneys, architects, lawyers, trial lawyers, management consultants, technical consultants, appraisers, loss adjusters, customs brokers, technicians, surveyors, certified labor consultants, and other businesses that are required to issue cash receipts.
If the diligent declaration confirmation subject does not file an income tax return, they will be subject to a 5% surtax for failure to submit a diligent declaration confirmation form, a 20% surtax for failure to file an income tax return, and a 20% surtax for failure to file an income tax return indefinitely. It is desirable to check whether you are a diligent declaration confirmation subject and file an income tax return.
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