[실제사례분석] 대한민국의 소득 세율에 대해서 알아보아요.

21대 대통령이라는 '윤석열' 집권 후에 나라 꼴이 정말 개판입니다. 심지어는 국세청 홈페이도 당당하게 접속 불가 입니다... 윗대가리가 먹을거리가 없어서 범죄를 저지르는 생계형 범죄자도 아닌 친일애일 집안의 싸패 쓰레기이니, 공무원들이 일을 제대로 할리가 없습니다.

After the 21st President, Yoon Seok-yeol, took office, the state of the country is really a mess.
Even the National Tax Service homepage is inaccessible... I'm really ashamed as a citizen.
That guy is not a criminal who commits crimes to make a living because his superiors have nothing to eat... That guy is a piece of trash from a pro-Japanese family, so there's no way civil servants can do their jobs properly.

 

국세청

 

 

과세표준	세율	산출세액간편계산표
1,400만원 이하	6％	과세표준 × 0.06
1,400만원 초과   5,000만원 이하	15％	(과세표준×0.15) - 1,260,000
5,000만원 초과   8,800만원 이하	24％	(과세표준×0.24) - 5,760,000
8,800만원 초과   1.5억원 이하	35％	(과세표준×0.35) - 15,440,000
1.5억원 초과 3억원 이하	38%	(과세표준×0.38) - 19,940,000
3억원 초과 5억원 이하	40%	(과세표준×0.40) - 25,940,000
5억원 초과 10억원 이하	42%	(과세표준×0.42) - 35,940,000
10억원 초과	45%	(과세표준×0.45) - 65,940,000

<계산 사례>

 과세표준, 소득이 5,500만원인 경우 산출세액은 얼마일까요? 7,440,000원 (세율 14%)

계산방법은 아래와 같습니다.

- 1,400만원 이하는 6% 세율 적용 : 1,200만원 × 0.06 = 840,000
- 1,400만원 초과 5,000만원 이하는 15% 세율 적용 : 3,600만원 × 0.15 = 5,400,000
- 5,000만원 초과되는 500만원은 24% 세율 적용 : 500만원 × 0.24 = 1,200,000

 

만약, 말레이시아라는 국가에서 같은 금액의 돈을 벌었을 때는 얼마만큼의 세율을 적용받게 되며, 얼마만큼의 세금을 내야 할까요? [실제사례분석] 말레이시아 소득세, 정확히 알게 됩니다.

 

[Calculation Example]

If the taxable income is 55,000,000 Korean Won, the calculated tax amount is 7,440,000 Won (14% tax rate).
The calculation is as follows:

For the first 14,000,000 Won, a 6% tax rate is applied: 12,000,000 Won × 0.06 = 840,000 Won
For the portion exceeding 14,000,000 Won up to 50,000,000 Won, a 15% tax rate is applied: 36,000,000 Won × 0.15 = 5,400,000 Won
For the portion exceeding 50,000,000 Won, a 24% tax rate is applied: 5,000,000 Won × 0.24 = 1,200,000 Won
If you earned the same amount of money in Malaysia, what would the tax rate be, and how much tax would you need to pay? [Real-world Case Analysis] Let's delve into the specifics of Malaysian income tax.

 

Residency Status

• Resident: A foreigner who has lived in Korea for more than 183 days during a calendar year or has a permanent home in Korea.
• Non-Resident: A foreigner who does not meet the criteria for a resident.

 

 

Taxable Income for Foreigners

The taxable income for foreigners generally includes:

• Employment Income: Wages, salaries, and other employment-related income.
• Business Income: Income from business activities carried out in Korea.
• Capital Gains: Profits from the sale of assets, such as real estate or securities.
• Rental Income: Income from the rental of property located in Korea.
• Interest and Dividend Income: Income from interest and dividends from Korean sources.

 

 

Tax Rates

• Resident Foreigners: Subject to the same progressive tax rates as Korean residents.
• Non-Resident Foreigners: Generally subject to a flat tax rate on certain types of income, such as employment income and capital gains.

 

 

Deductions and Credits

Foreigners may be eligible for certain deductions and credits, such as:

• Personal Exemptions: Basic deductions for individuals.
• Dependent Exemptions: Deductions for dependents.
• Education Expenses: Deductions for education expenses.
• Medical Expenses: Deductions for medical expenses.
• Foreign Tax Credits: Credits for taxes paid to foreign governments.

 

 

Tax Filing and Payment

• Resident Foreigners: Required to file an annual income tax return and pay taxes on their worldwide income.
• Non-Resident Foreigners: Generally required to file a tax return and pay taxes on their Korean-sourced income.

 

 

Important Considerations

• Double Taxation Agreements: Korea has double taxation agreements with many countries to prevent individuals from being taxed twice on the same income.
• Tax Treaties: If you are from a country that has a tax treaty with Korea, the treaty may provide specific rules for taxation of foreigners.
• Tax Planning: It is advisable to consult with a tax professional to understand the specific tax implications of your situation and to explore potential tax planning strategies.