UNITED STATES - REPUBLIC OF KOREA INCOME TAX CONVENTION
제23조 (ARTICLE 23)
개인 연금 Private Pensions and Annuities
(1) Except as provided in Article 22 (Governmental Functions),
pensions and other similar remuneration paid to an individual who is a resident of one of the Contracting States in consideration of past employment ***shall be taxable only in that Contracting State.***
한국에서는 이미 세금을 공제한 경우 미국세금신고시 세금보고 대상이 아니며
s**rnoffsan16****님 답변답변일11/3/2024 11:28:46 AM
ARTICLE 24
국민연금 Social Security Payments
Social security payments and other public pensions paid by one of the Contracting States to an individual who is a resident of the other Contracting State
(or in the case of such payments by Korea, to an individual who is a citizen of the United States) ***shall be taxable only in the first-mentioned Contracting State. *** 미국세금신고시 세금보고 대상이 아니며
s**rnoffsan16****님 답변답변일11/3/2024 11:30:04 AM
ARTICLE 22 Governmental Functions
Wages, salaries, and similar remuneration including pensions, annuities, or similar benefits, paid from public funds of one of the Contracting States to a citizen of that Contracting State for labor or personal services performed as an employee of that Contracting State or an instrumentality thereof in the discharge of governmental functions ***shall be exempt from tax by the other Contracting State.***
사학연금은 미국세금보고대상이아니라고하는데 맞는지요?
s**rnoffsan16****님 답변답변일11/3/2024 12:39:39 PM
사립학교교직원연금제도(이하 '사학연금제도'라 함)는 공립학교의 "governmental functions" (paid from public funds of one of the Contracting States to a citizen) 로 여겨지지 않으므로
즉, 사학연금은 제23조 (ARTICLE 23)의 개인 연금 'Private Pensions' 으로 간주되어 미국세금신고시 세금보고 대상이 아니다 라고 나옵니다.
s**rnoffsan16****님 답변답변일11/4/2024 6:01:59 AM
국민연금 개인연금 사학연금 등등은 ***지급하는 국가에서만 taxable 과세대상이다*** 라고 한미조세조약에 적시되어 있네요. "UNITED STATES - REPUBLIC OF KOREA INCOME TAX CONVENTION"