보도일시	배포시	배포일시	2017. 1. 23.(월) 13:00
담당과장	세제실 국제조세협력과장 변광욱 (044-215-4440)	담당자	이국희 사무관 (044-215-4441) davebona@korea.kr

한-홍콩 금융정보자동교환협정 서명

- 주요 역외 금융센터로부터의 과세정보 수집 기반 확대 -

□ 우리나라와 홍콩은 1.23일(월) 홍콩 국세청에서 ｢한-홍콩 금융정보자동교환협정｣에 서명*하였습니다.

* 우리나라 : 최영록 기획재정부 세제실장

홍콩 : 웡 큔 파이(Wong, Kuen Fai) 국세청장

** 홍콩은 다자간 금융정보자동교환협정(MCAA CRS)이 아닌 양자간 금융정보자동교환협정 체결을 통해 금융정보자동교환 추진중

ㅇ 동 협정에 따라 양국의 과세당국은 상대국 거주자의 금융계좌 등과 관련된 주요 금융정보*를 ’19년부터 매년 교환합니다.

* 식별정보(이름, 주소, 납세자번호 등), 계좌정보(계좌번호, 금융기관명 등) 및 금융정보(계좌잔액, 이자·배당 소득유형 등) 등

□ 양국은 ’16년 발효한 한-홍콩 조세조약에 따라 상대국이 요청할 경우 과세정보 등을 상호 교환할 수 있으나,

ㅇ 금번 협정 체결을 통해 정기적인 금융정보 교환채널이 확보됨으로써 역외탈세 방지 등을 위한 양국간 정보 교환 수준이 한 단계 높아질 것으로 기대합니다.

※ ‘15년 해외 금융계좌 신고결과에 따르면 홍콩은 개인의 경우 인원수 기준 2위, 금액 기준 3위, 법인의 경우 인원수 및 금액 기준 1위인 지역임

□ 한편, 우리 정부는 이러한 양자간 협정*을 통해 역외금융정보를 확보해 나가는 동시에

* 미국과는 ‘15년 금융정보자동교환협정을 체결하여 ’16년부터 교환하고 있으며, 싱가포르와는 ‘16년 체결된 한·싱 협정에 따라 ’18년부터 교환 예정

ㅇ ’14.10월 서명한 다자간 금융정보자동교환협정을 통해서도 다른 나라와의 금융정보자동교환을 지속적으로 확대해 나가고 있습니다.

ㅇ ’17년에는 네덜란드, 벨기에, 아일랜드 등 45개국과 금융정보자동교환을 진행할 예정이며

- ’18년부터는 스위스, 일본, 캐나다 등 31개국을 추가하여 금융정보를 교환할 예정입니다.

	기획재정부 대변인 세종특별자치시 갈매로 477 정부세종청사 4동 mosfpr@korea.kr

참고 1		다자간 금융정보자동교환협정 서명국

□ 다자간 금융정보자동교환협정 서명국 (총 84개국)

				17년 시행국(53)
	앵귈라		아르헨티나		케이만제도		벨기에		버뮤다
	영국령 버진아일랜드		퀴라소		사이프러스		콜롬비아		덴마크
	크로아티아		에스토니아		페로제도		체코		프랑스
	독일		지브롤타		그리스		핀란드		건지
	헝가리		아이슬란드		인도		아일랜드		맨섬
	이탈리아		저지		대한민국		라트비아		리히텐슈타인
	리투아니아		룩셈부르크		몰타		그린랜드		멕시코
	몬세라트		네덜란드		산마리노		노르웨이		폴란드
	포르투갈		루마니아		스페인		세이쉘		슬로바키아
	슬로베니아		남아프리카공화국		스웨덴		터크스케이커스제도		영국
	불가리아		바베이도스		니우에

* 볼드는 우리나라와 ‘17년 첫 금융정보자동교환이 시행될 45개국

				18년 시행국(31)
	가나		뉴질랜드		알바니아		인도네시아		캐나다
	호주		스위스		아루바		오스트리아		칠레
	코스타리카		앤티가바부다		벨리즈		그레나다		일본
	세인트루시아		세인트빈센트그레나딘		쿡아일랜드		사모아		마셜제도
	신트마르턴		세인트키츠네비스		말레이시아		쿠웨이트		중국
	이스라엘		모리셔스		모나코		나우루		러시아
	안도라

참고 2		한-홍콩 금융정보자동교환협정

AGREEMENT BETWEEN THE COMPETENT AUTHORITIES OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA AND THE REPUBLIC OF KOREA

ON THE AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION TO IMPROVE INTERNATIONAL TAX COMPLIANCE

Whereas, the Governments of the Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”) and the Republic of Korea (“Korea”) have a longstanding and close relationship with respect to mutual assistance in tax matters and desire to improve international tax compliance by further building on that relationship;

Whereas, the laws of the respective jurisdictions require or are expected to require financial institutions to report information regarding certain accounts and follow related due diligence procedures, consistent with the scope of exchange contemplated by Section 2 of this Agreement and the reporting and due diligence procedures set out in the Common Reporting Standard;

Whereas, Article 24 of the Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the “DTA”), authorizes the exchange of information for tax purposes, including the exchange of information on an automatic basis, and allows the competent authorities of Hong Kong and Korea (the “Competent Authorities”) to agree the scope and modalities of such automatic exchanges;

Whereas, Hong Kong and Korea have in place (i) appropriate safeguards to ensure that the information received pursuant to this Agreement remains confidential and is used solely for the purposes set out in the DTA, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Section 4 of this Agreement);

Whereas, the Competent Authorities desire to conclude an agreement to improve international tax compliance based on reciprocal automatic exchange pursuant to the DTA, and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the DTA;

Now, therefore, the Competent Authorities have agreed as follows:

SECTION 1

Definitions

1. For the purposes of this agreement (“Agreement”), the following terms

have the following meanings:

the term “Hong Kong Special Administrative Region (Hong Kong)” means any territory where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply;

the term “Korea” means the Republic of Korea, and when used in a geographical sense, the territory of the Republic of Korea including its territorial sea, and any area adjacent to the territorial sea of the Republic of Korea which, in accordance with international law, has been or may hereafter be designated under the laws of the Republic of Korea as an area within which the sovereign rights or jurisdiction of the Republic of Korea with respect to the sea-bed and sub-soil, and their natural resources may be exercised;

the term “Competent Authority” means:

in the case of Hong Kong, the Commissioner of Inland Revenue or the Commissioner’s authorized representative; and

in the case of Korea, the Minister of Strategy and Finance or the Minister’s authorized representative;

the term “Hong Kong Financial Institution” means (i) any Financial Institution that is resident in Hong Kong, but excludes any branch of that Financial Institution that is located outside Hong Kong, and (ii) any branch of a Financial Institution that is not resident in Hong Kong, if that branch is located in Hong Kong;

the term “Korean Financial Institution” means (i) any Financial Institution that is resident in Korea, but excludes any branch of that Financial Institution that is located outside Korea, and (ii) any branch of a Financial Institution that is not resident in Korea, if that branch is located in Korea;

the term “Reporting Financial Institution” means any Hong Kong Financial Institution or Korean Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution;

the term “Reportable Account” means a Hong Kong Reportable Account or a Korean Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with the Common Reporting Standard, in place in Hong Kong or Korea;

the term “Hong Kong Reportable Account” means a Financial Account that is maintained by a Korean Reporting Financial Institution and held by one or more Hong Kong Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Hong Kong Reportable Person;

the term “Korean Reportable Account” means a Financial Account that is maintained by a Hong Kong Reporting Financial Institution and held by one or more Korean Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Korean Reportable Person;

the term “Hong Kong Person” means an individual or Entity that is identified by a Korean Reporting Financial Institution as resident in Hong Kong pursuant to due diligence procedures consistent with the Common Reporting Standard, or an estate of a decedent that was a resident of Hong Kong;

the term “Korean Person” means an individual or Entity that is identified by a Hong Kong Reporting Financial Institution as resident in Korea pursuant to due diligence procedures consistent with the Common Reporting Standard, or an estate of a decedent that was a resident of Korea;

the term “TIN” means a Hong Kong TIN or a Korean TIN, as the context requires;

the term “Hong Kong TIN” means the Hong Kong Identity Card number in the case of an individual, or the Business Registration number in the case of an entity;

the term “Korean TIN” means the Resident Registration Number in the case of an individual, or the Business Registration Number in the case of an entity.

2.	Any capitalized term not otherwise defined in this Agreement will have the meaning that it has at that time under the law of the jurisdiction applying the Agreement, such meaning being consistent with the meaning set forth in the Common Reporting Standard. Any term not otherwise defined in this Agreement or in the Common Reporting Standard will, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by internal law), have the meaning that it has at that time under the law of the jurisdiction applying this Agreement, any meaning under the applicable tax laws of that jurisdiction prevailing over a meaning given to the term under other laws of that jurisdiction.

SECTION 2

Exchange of Information with Respect to Reportable Accounts

1.	Pursuant to the provisions of Article 24 of the DTA and subject to

the applicable reporting and due diligence rules consistent with the

Common Reporting Standard, each Competent Authority will annually

exchange with the other Competent Authority on an automatic basis the

information obtained pursuant to such rules and specified in paragraph 2.

2. The information to be exchanged is, in the case of Hong Kong with

respect to each Korean Reportable Account, and in the case of Korea

with respect to each Hong Kong Reportable Account:

the name, address, TIN(s) and date of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with the Common Reporting Standard, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date of birth of each Reportable Person;

the account number (or functional equivalent in the absence of an account number);

the name and identifying number (if any) of the Reporting Financial Institution;

the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;

in the case of any Custodial Account:

the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and

the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;

in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and

in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.

SECTION 3

Time and Manner of Exchange of Information

1. For the purposes of the exchange of information in Section 2, the

amount and characterization of payments made with respect to a

Reportable Account may be determined in accordance with the principles

of the tax laws of the jurisdiction exchanging the information.

2. For the purposes of the exchange of information in Section 2, the information exchanged will identify the currency in which each relevant amount is denominated.

3.	With respect to paragraph 2 of Section 2, information is to be exchanged with respect to 2018 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates. Notwithstanding the foregoing sentence, information is only required to be exchanged with respect to a calendar year if both jurisdictions have in effect legislation that requires reporting with respect to such calendar year that is consistent with the scope of exchange provided for in Section 2 and the reporting and due diligence procedures contained in the Common Reporting Standard.

4.	The Competent Authorities will automatically exchange the information described in Section 2 in the common reporting standard schema in Extensible Markup Language.

5.	The Competent Authorities will agree on one or more methods for data transmission, including encryption standards.

SECTION 4

Collaboration on Compliance and Enforcement

A Competent Authority will notify the other Competent Authority when the first-mentioned Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting or there is non-compliance by a Reporting Financial Institution with the applicable reporting requirements and due diligence procedures consistent with the Common Reporting Standard. The notified Competent Authority will take all appropriate measures available under its internal law to address the errors or non-compliance described in the notice.

SECTION 5

Confidentiality and Data Safeguards

1. All information exchanged is subject to the confidentiality rules and

other safeguards provided for in the DTA, including the provisions

limiting the use of the information exchanged and, to the extent needed

to ensure the necessary level of protection of personal data, in accordance

with the safeguards which may be specified by the supplying Competent

Authority as required under its internal law.

2. Each Competent Authority will notify the other Competent Authority

immediately regarding any breach of confidentiality or failure of

safeguards and any sanctions and remedial actions consequently imposed.

SECTION 6

Consultations and Amendments

1. If any difficulties in the implementation or interpretation of this

Agreement arise, either Competent Authority may request consultations to

develop appropriate measures to ensure that this Agreement is fulfilled.

2. This Agreement may be amended by written agreement of the

Competent Authorities. Unless otherwise agreed upon, such an amendment

is effective on the first day of the month following the expiration of a

period of one month after the date of the later of the notifications exchanged for purposes of such written agreement.

SECTION 7

Term of Agreement

1.	This Agreement will come into effect on the date of the later of the notifications to be provided by each Competent Authority that its jurisdiction has the necessary laws in place to implement the Agreement.

2.	A Competent Authority may suspend the exchange of information under this Agreement by giving notice in writing to the other Competent Authority that it has determined that there is or has been significant non-compliance by the other Competent Authority with this Agreement. Such suspension will have immediate effect. For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement and the DTA, a failure by the Competent Authority to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of the Common Reporting Standard.

3.	Either Competent Authority may terminate this Agreement by giving notice of termination in writing to the other Competent Authority. Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to the terms of the DTA.

Signed in duplicate at Hong Kong on 23 January 2017.