지방소득세환급청구이유

# 지방소득세 환급청구 이유

## 🗒️ Answer
지방소득세 환급청구 이유는 환급을 받기 위해 근거를 명시하는 것입니다. 주로 다음과 같은 이유들이 포함됩니다:
1. **착오납부 또는 이중납부**: 납세자가 지불한 세금이 실수로 중복 지불되거나 납부해야 할 세금보다 많이 납부된 경우[[2](https://www.jejusi.go.kr/boardFileDown.ac?file_id=6182a6c39de4441e85fcfc4bbc9fdce2)].
2. **연말정산 특별징수분 지방소득세 환급 청구**: 고용주가 근로자의 연말정산 과정에서 추가로 납부한 특별징수분 지방소득세를 환급 요청하는 경우[[3](https://m.blog.naver.com/dayreport/221907615661)].
3. **경정에 따른 환급**: 신고 오류 또는 잘못된 신고에 의해 발생한 경정에 기인하여 환급을 받는 경우[[5](http://kalt.kr/board/index.html?id=taxsimpan&smode=both&skey=%BE%C8%BA%D0&page=4&no=5737)].
   
## 🌐 Sources
1. [olta.re.kr - 법령안](https://olta.re.kr/cmm/fms/FileDown.do?atchFileId=FILE_000000000013538&fileSn=0)
2. [jejusi.go.kr - 지방소득세(특별징수) 환급청구서](https://www.jejusi.go.kr/boardFileDown.ac?file_id=6182a6c39de4441e85fcfc4bbc9fdce2)
3. [http://m.blog.naver.com - 연말정산 지방소득세 환급 신청 방법](https://m.blog.naver.com/dayreport/221907615661)
4. [ghttp://m.go.kr - 문서뷰어](https://www.gm.go.kr/pt/user/bbs/ND_fileViewAction.do?q_fileSn=49379&q_fileId=3f730dfc-606d-46b6-82e2-ec6333e67197)
5. [kalt.kr - [경정] 처분청이 청구법인에게 지방소득세(법인세분)를 환급 ...](http://kalt.kr/board/index.html?id=taxsimpan&smode=both&skey=%BE%C8%BA%D0&page=4&no=5737)