January 03, 2019

Korean Business Course: Customs, Culture and Language #1 - 13th Month Bonus or Bomb?

2 minutes

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-------Lesson Dialog-------

----Korean----

연말연시가 되면 직장인들은 망년회, 신년인사 등 여러가지 이유로 분주해집니다.

하지만 그 중 빼놓을 수 없는 것이 하나 있는데, 바로 연말정산입니다.

누구에게는 13 월의 보너스라고 불리지만, 누구에게는 폭탄으로 불리는 연말정산이란 무엇일까요?

근로자는 매월 근로소득세를 제한 뒤 남은 돈을 급여를 받게 되는데, 이런 세금납부의 과정을 원천징수라고 합니다.

하지만 원천징수로 그 해의 세금을 모두 내는 것은 아닙니다. 잔업, 상여금 등으로 인해 매달 급여에 차이가 생기고 그로 인해 다시 계산을 해야합니다. 이러한 계산 과정을 바로 연말정산이라고 합니다.

또한 연말정산 하면 붙어 다니는 단짝이 있는데 바로 소득공제입니다.

교육비, 의료비 등과 같이 특별한 목적을 위해 지출한 금액에 대해서는 세금을 내지 않거나 세금을 적게 내게 되는데,이것을 바로 소득공제라고 합니다.

같은 돈을 쓰더라도, 소득 공제 액수가 커지면 그만큼 세금을 적게 내게 되어서 더 유리해집니다.

또한 세금 자체를 줄여주는 세액공제도 있습니다.

연말정산이 끝난 다음에 많이 걷은 세금은 환급해 주고, 적게 걷은 세금은 추가로 징수합니다. 환급을 받는 경우, 보통 이듬해 1 월달 급여에서 세금을 돌려받을 수 있습니다.

그래서 세금 환급을 받는 경우는 13 월의 보너스가 되고, 반면에 추가 납부를 하게 될 때에는 13월의 폭탄을 맞았다고 얘기하곤 합니다.

13 월의 보너스를 받기위해선 틈틈이 국세청 사이트에 나온 공지사항이나 최근 정보를 숙지하고 발빠르게 움직이는 것이 필요합니다.

----English----

When the year-end and New Year holidays come, employees are very busy with various events such as year-end parties and New Year greetings.

But there is one thing that you cannot forget about - the year-end settlement.

What is the year-end settlement, which some call a bonus for the 13th month, but others consider a bomb?

Employees receive their monthly payment after a salary income tax is deducted; this process is called “withholding."

However, it does not mean that all of your taxes will be covered by withholding tax. Since you will get a different monthly income based on the amount of your overtime and bonuses, your income tax will need to be recalculated. This calculation process is called “year-end settlement."

In addition, when talking about a year-end settlement, you cannot skip talking about income tax deductions.

For certain expenses, such as education expenses and medical expenses, you are not paying any taxes or at least paying less, and these are called “income deductions.”

Even if you make the same amount of money as someone else, if you have the larger income deduction, you will pay less in taxes.

There is also tax credit that lessens the tax itself.

After the year-end settlement is done, you will be refunded the tax if the government received more, or asked to pay more if they collected less than you owe. If you receive a refund, you usually get your tax back in your January salary the next year.

That’s why people say if you get a tax refund, you get the 13th month's bonus, but if you have to pay extra tax, you get the 13th month’s bomb.

In order to receive the 13th month's bonus, you need to be aware of the latest information available on the website of National Tax Service and make sure to start early.

----Romanization----

yeonmaryeonsiga doemyeon jikjangindeureun mangnyeonoe, sinnyeoninsa deung yeoreogaji iyuro bunjuhaejimnida.

hajiman geu jung ppaenoeul su eomneun geosi hana inneunde, baro yeonmaljeonksanimnida.

nugue-geneun sipsam worui boneoseurago bulrijiman, nugue-geneun poktaneuro bullineun yeonmaljeonksaniran mueosilkkayo?

geunrojaneun maewol geunrosodeuksereul jehan dui nameun doneul geubyeoro batge doeneunde, ireon segeumnabbu-ui gwajeongeul woncheonjingsu-rago hamnida.

hajiman woncheonjing-suro geu hae-ui segeumeul modu naeneun geseon animnida. janeob, sangyeogeum deungeuro inae maedal geubyeo-e chai-ga saenggigo geuro inae dasi gyesaneul haeya hamnida. ireohan gyesangwajeong-eul yeonmaljeonksan-irago hamnida.

ttohan yeonmaljeonksan hamyeon buteo danineun danjjagi inneunde baro sodeukgongje-imnida.

gyoyukbi, uiryobi deunggwa gachi teukbyeolhan mokjeogeul wihae jichulhan geumaege daehaeseoneun segeumeul naeji ankeona segeumeul jeokke naege deoneunde, igeoseul baro sodeukkongje-rago hamnida.

gateun doneul sseudeorado, sodeuk gong-je aeksuga keojimyeon geumankeum segeumeu [...]

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