복식부기 의무자 기준은 얼마인가요?

직전연도 수입금액이 업종 그룹별 기준 이상이면 복식부기 의무자입니다. 도소매·부동산매매 등 그룹1은 3억원, 제조·음식·건설 등 그룹2는 1.5억원, 서비스·부동산임대 등 그룹3은 7,500만원이 기준입니다. 의사·변호사·세무사 등 전문직은 수입과 무관하게 무조건 복식부기 의무자입니다.

간편장부 대상자가 복식부기로 신고하면 뭐가 좋나요?

간편장부 대상자가 복식부기로 기장·신고하면 기장세액공제로 산출세액의 20%(연 100만원 한도)를 공제받습니다. 반대로 장부 없이 추계신고하면 무기장 가산세(산출세액의 20%)를 부담할 수 있어, 공제를 못 받는 것과 가산세를 물게 되는 것을 합치면 손해가 큽니다.

Double-Entry vs Simplified Ledger Checker

Enter your prior-year revenue and business type to see whether you must keep double-entry books, and how much you lose by not keeping proper books.

🧾 Your business details

Prior-year revenue

KRW

1억원

Enter last year's total revenue in KRW

Business group

If unsure, check your business type/item on Hometax or the NTS expense-rate code.

Newly opened this yearIf you started this year, the first year is a simplified-ledger taxpayer (except professionals).Only year-end-settled business incomeInsurance agents, door-to-door sellers etc. with only year-end-settled income are exempt from the no-book penalty.

Calculated income tax

KRW

300만원

Used for penalty/credit calculation. Leave blank if unknown.

Business income share of total income

100 if you only have business income; lower it if you also have wage/interest income.

📊 Result

📗 Result

Simplified-ledger taxpayer

You may file with the simplified ledger; filing with double-entry books earns a tax credit.

Prior-year revenue is below the group threshold (1억 5,000만원), so you are a simplified-ledger taxpayer.

Applied threshold

1억 5,000만원

Your prior-year revenue

1억원

Room to threshold: 5,000만원

Estimated no-book penalty (estimated filing)

−600,000원

산출세액 × 100% × 20%

Bookkeeping tax credit if you file double-entry

+600,000원

20% of calculated tax, capped at KRW 1M/year

What you lose without proper books

−1,200,000원

Missed bookkeeping credit + no-book penalty incurred

✅ Next-action checklist

›Compare simplified vs double-entry filing (bookkeeping credit up to KRW 1M)
›Check extra savings from double-entry (loss carryforward, depreciation, etc.)
›If filing on estimate, separately check your standard/simplified expense-rate status
›Re-confirm your bookkeeping obligation and expense rate on Hometax's filing-help service

Basis & sources

📘 Double-entry/simplified: Income Tax Act Art. 160 & 160-5, Enforcement Decree Art. 208
⚠️ No-book penalty: Income Tax Act Art. 81-5 (calculated tax × unbooked/total income × 20%)
🎁 Bookkeeping credit: Income Tax Act Art. 56-2 (20% of calculated tax, KRW 1M/year cap)
🪶 Small-business exemption: new / prior revenue under KRW 48M / only year-end-settled income
🏛️ NTS simplified-ledger guide & income tax filing guide (2026 filing basis)

※ This result is for reference only and is not tax advice. Confirm obligation, penalties, and credits with the NTS or a tax accountant.

Guide · FAQ · bal.pe.kr 도구 모음

판정 기준·산식 상세는 Guide , 자주 묻는 질문은 FAQ , 데이터 출처·운영 정보는 About 참조. 마지막 업데이트 2026-07-06.