By 비공개
05-03-2016 12:06 pm

프리랜서로 미국기업으로부터 소득이 발생했는데요

인터넷으로 일하는 사이트를 통해서 미국소재 기업으로부터 한국에서 거주하면서 원격으로 용역을 제공했고 약 500불의 소득이 발생했습니다.

해당소득을 페이팔등으로 이체받으려고 하고 있는데요

문제는 해당 기업에서 따로 조세조약이 체결되어있지 않는 국가에 대해서는 외국인 대상으로 소득세를 미리 30%나 공제한다고 합니다. 제가 직접 조세조약을 기반으로 주장하지 않으면 소득세를 30%나 내게 되는것이죠

그래서 찾아보니까 미국세청의 Korean-American Tax Treaty 문서와 그에 대한 Technical explanation에서 해당 조항이 있더군요

(조세조약)
ARTICLE 18 Independent Personal Services (1) Income derived by an individual who is a resident of one of the Contracting States from the performance of personal services in an independent capacity, may be taxed by that Contracting State. Except as provided in paragraph (2), such income shall be exempt from tax by the other Contracting State. (2) Income derived by an individual who is a resident of one of the Contracting States from the performance of personal services in an independent capacity in the other Contracting State may be taxed by that other Contracting State, if: (a) The individual is present in that other Contracting State for a period or periods aggregating 183 days or more in the taxable year; (b) Such income exceeds 3,000 United States dollars or its equivalent in Korean won in a taxable year; or (c) The individual maintains a fixed base in that other Contracting State for a period or periods aggregating 183 days or more in the taxable year, but only so much of his income as is attributable to such fixed base.

(설명)
ARTICLE 18 Independent Personal Services In dealing with the taxation of income from personal services the Convention distinguishes between "independent" and "dependent" personal services. Personal services performed in an independent capacity, or independent personal services, are services performed by an individual for his own account where he receives the income and bears the losses arising from such services. If an individual is an independent contractor he is considered as rendering independent personal services. Generally, services rendered by physicians, lawyers, engineers, architects, dentists and accountants performing personal services as sole proprietors or partners are independent personal services. Under paragraph (1), income derived by an individual resident of one Contracting State from the performance of personal services in an independent capacity may be taxed by that Contracting State. Except as permitted by paragraph (2), such income will be exempt from tax by the other Contracting State. Under paragraph (2) such income derived in the other Contracting State may be taxed by that other Contracting State if (1) the individual is present therein for a period or periods aggregating 183 days or more in the taxable year; (2) the income exceeds $3,000 or its equivalent in Korean won in the taxable year; or (3) the individual maintains a fixed base therein for a period or periods aggregating 183 days or more in the taxable year (but only on such income attributable to the fixed base). Under paragraph (4) of Article 4 (General Rules of Taxation), the other Contracting State may also tax any individual who is a citizen of that Contacting State without regard to this Article.

한글번역본은 http://silvercpa.tistory.com/431에 있구요

해당내용을 잘 읽어보면
제가 1)소득이 3000불 이하이고 2)단하루도 미국에 거주한적도 없으며 3)미국내에 fixed base(이게 뭔지 잘 모르겠네요) 를 가진 적도 없으니 한국세율에 따라 과세받을 수 있는거 아닌가요?

질문을 정리하자면

1. 미국 소재 미국기업으로부터 용역제공하고 받을 소득에 대해 한국세율을 적용받을 수 있는지
2. 이런 절차에서 보통 어떤 문서나 증명이 필요한지
3. 만약 한국세율을 적용받게 되고 페이팔로 결제를 받는다면 어떤 절차로 어떻게 우리나라 정부에 신고하고 세금을 내게 되는지 궁금합니다

감사합니다

- 소득세