미국은 전 세계에서 우리 교민이 가장 많이 생활하고 있으며, 우리 기업들이 가장 많이 진출해 있는 국가 중 하나입니다. 대한민국 국세청에서는 재미 납세자들이 한·미 양국의 세법을 이해하고, 세무업무를 원활하게 처리할 수 있도록 주미한국대사관, 주뉴욕한국총영사관과 함께 2009년부터 ｢재미 납세자가 알아야 할 한미 세금상식｣이라는 책자를 발간해 오고 있습니다. 특히, 올해는 코로나19로 경제적 상황이 어렵고 불확실한 만큼, 세금문제에 대한 재미 납세자의 관심이 크게 증가할 것으로 생각됩니다. 이 책자에는 한국에 재산을 가지고 있는 재미 동포가 한·미 양국에서 해야 할 세금신고 방법, 양국의 양도소득세, 상속·증여세 제도, 해외금융계좌 보고의무, 올해 부터 전면 과세되는 한국의 주택임대 소득 관련 내용, 코로나 19로 인한 미국 세정지원 내용 등 재미 납세자가 가장 궁금해 하는 사안들을 알기 쉽게 안내해 드리고 있습니다. 아무쪼록 이 책자가 재미 납세자의 세무 궁금증을 해소하고 양국에서 성실하게 납세의무를 이행하는데 필요한 든든한 길잡이가 되기를 기대하며, 발간에 도움을 주신 주미한국대사관, 주뉴욕한국총영사관 관계자분들과 외부 전문가분들께 감사의 말씀을 드립니다. 앞으로도 대한민국 국세청은 재미 납세자들이 필요로 하는 세무 정보를 제공할 수 있도록 최선을 다하겠습니다. 재미 납세자 여러분들의 무궁한 발전과 행운이 깃들기를 기원합니다.
2020년 6월 국세청 국제조세관리관
인사말
먼저, 최근 코로나19의 확산으로 경제적, 정신적 어려움을 겪고 계신 우리 동포 여러분들께 심심한 위로와 격려의 말씀 드립니다. 또한, 지금까지 방역과 대응 과정에서 동포 여러분들이 지역사회에 보여주신 헌신과 상생의 노력은 앞으로 한･미 동맹을 더욱 공고히 하고, 양국 간 경제 협력을 강화하는데 큰 밑거름이 될 것으로 생각하며 지면을 빌어 깊은 감사의 마음을 전합니다. 전 세계가 팬데믹으로 큰 고통을 겪고 있는 이때에 한국과 관련된 세금 문제로 고민하시는 우리 동포 여러분들도 계실 것으로 생각이 됩니다. 특히, 한국에 투자한 주식이나 보유중인 부동산 등에 대한 양도소득세, 상속 및 증여세 등은 경제적 부담이 가중되는 지금과 같은 시기에는 더욱 고민거리가 될 것입니다. 뉴욕총영사관과 국세청은 재미동포 여러분들의 세금문제 고민을 덜어 드리고 일상속에서의 꼭 필요한 세금상식을 전달해 드리기 위해 「재미 납세자가 알아야 할 한･미 세금상식」책자를 2009년부터 매년 개정･발간 해왔습니다. 본 책자의 1장에서는 한･미 양국의 양도소득세, 상속세, 증여세 등 실생활과 밀접한 세금체계를 상세히 설명하였고, 2장에는 그동안 세금상담 과정에서 동포 여러분들의 관심이 많았던 질문과 그 답변을 사례별로 제시하였습니다. 특히, 지난해 이슈가 되었던 한국의 12.16 부동산 대책에 따른 양도소득세 개정사항과 최근 코로나 19로 인한 미국의 구제 및 경기안정법(CARES act)에 따른 세제 지원 내용도 자세히 반영하였습니다. 아무쪼록 아직도 끝나지 않은 미증유의 사태로 인해 어려움 가운데 계시는 우리 동포 여러분들께 본 책자가 미약하게나마 실질적인 도움이 되기를 기대하며, 혼란스러운 상황에서도 묵묵히 책자의 발간을 위해 애써주신 민간 세무전문가와 모든 관계자 여러분들께도 깊은 감사의 말씀 드립니다.
2020년 6월 뉴욕총영사
책자의 내용
제1장 한국과 미국의 과세제도
Ⅰ. 한국의 거주자 및 비거주자에 대한 판정 및 과세방법 ···3 1. 거주자 및 비거주자의 정의 ················································5 2. 거주자와 비거주자 판정 ·····················································5 3. 거주자 또는 비거주자가 되는 시기 ···································6 4. 거주기간의 계산 ··································································7 5. 거주자와 비거주자의 과세소득 범위 ·································8 6. 거주자와 비거주자에 대한 과세방법 ·································9
Ⅱ. 한국의 양도소득세 과세제도 ···········································11 1. 과세대상 ··············································································13 2. 납세의무자 ··········································································15 3. 취득 또는 양도의 시기 ·······················································16 4. 과세표준 및 세액의 계산 ···················································17 5. 신고･납부 ············································································23 6. 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도 ··24 7. 재외국민 인감경유제도 ································································26 8. 재외국민･외국인 부동산등 양도신고확인서 제도 ·····················26 9. 한국 거주자의 1세대 1주택 비과세 ············································26 10. 비거주자의 1세대 1주택 비과세 ···············································37
Ⅲ. 한국의 주택임대 소득세 ·····························································39 1. 주택임대사업자의 등록 및 관련 법령 ·········································41 2. 한국의 주택임대 소득세 ·······························································47
Ⅳ. 한국의 상속세 과세제도 ······························································53 1. 과세대상 ·························································································55 2. 납세의무자 ·····················································································56 3. 과세표준 및 세액의 계산 ······························································57 4. 세율 ·································································································58 5. 신고납부 ·························································································58
Ⅴ. 한국의 증여세 과세제도 ······························································63 1. 과세대상 ·························································································65 2. 납세의무자 ·····················································································66 3. 과세표준 및 세액의 계산 ······························································67 4. 비거주자의 과세표준 ····································································68 5. 비거주자의 외국납부세액공제 ·····················································68 6. 신고납부 ·························································································69
Ⅵ. 한국의 해외금융계좌 신고제도 ···················································73 1. 해외금융계좌 신고제도 ·································································75 2. 신고의무자 ·····················································································75 3. 신고의무면제자 ·············································································76 4. 신고대상범위 ·················································································76 5. 신고하여야 할 해외금융계좌정보 ················································76 6. 신고시기 및 신고방법 ···································································77 7. 신고의무 불이행에 대한 제재 ······················································77 8. 해외금융계좌 신고포상금 제도 ····················································77
Ⅶ. 한국의 국제거래에 대한 과세제도 ·············································79 1. 국제거래 ·························································································81 2. 국제조세의 의미와 과세근거 ························································81 3. 조세조약 ·························································································82 4. 이전가격 ·························································································83 5. 국가 간 조세행정 협력 ··································································86
Ⅷ. 미국의 양도소득세 과세제도 ······················································89 1. 과세대상 ·························································································91 2. 납세의무자 ·····················································································91 3. 과세표준 및 세액의 계산 ······························································92 4. 양도손실 공제 ················································································93 5. 주거용 자택에 대한 혜택 ······························································94
Ⅸ. 미국의 상속세 과세제도 ······························································95 1. 과세대상 ·························································································97 2. 상속재산의 범위 ············································································98 3. 납세의무자 ····················································································99 4. 과세표준 및 세액의 계산 ·····························································99 5. 세대생략세(Generation Skipping Transfer Tax, GST Tax) ··100 6. 신고납부 ·······················································································101 7. 주정부 상속세 ··············································································101
Ⅹ. 미국의 증여세 과세제도 ····························································103 1. 납세의무 ·······················································································105 2. 증여공제 ························································································106 3. 비과세 ···························································································107 4. 과세표준 및 세액의 계산 ····························································107 5. 신고 ······························································································108 6. 증여재산 또는 상속재산을 양도했을 때 양도차익 계산···········108 7. 해외거주자로부터의 증여 및 상속 보고 ···································109 8. 주정부 증여세 ·············································································109
Ⅺ. 미국의 금융 관련 보고의무 ······················································111 1. 해외 금융계좌 보고의무(Reports of Foreign Bank and Financial Accounts) 113 2. 현금거래 보고(Currency Transaction Report, CTR) ···········114 3. 의심스러운 거래 보고(Suspicious Activity Report, SAR) ···114 4. 해외 금융자산 보고의무(Foreign Financial Asset Reporting) ·115 5. 외국금융기관의 미국납세의무자 해외계좌 보고의무 ··················117 6. 해외 자진신고 프로그램(Offshore Voluntary Disclosure Program, OVDP)의 폐지와 새로운 자진신고 절차 ····························································119
ⅩⅢ. 2020년 미국세법 변화 내용 ····················································129 1. 소득 세율 변경 ···············································································131 2. 소득세 신고와 납부 기한 연장 ······················································131 3. CARES Act 세법 변화 내용 ···························································132
