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ACT ON THE STAMPS ATTACHED FOR CIVIL LITIGATION, ETC.

Wholly Amended by Act No. 4299, Dec. 31, 1990

Amended by Act No. 5428, Dec. 13, 1997

Act No. 6628, Jan. 26, 2002

Act No. 7081, Jan. 20, 2004

Act No. 7428, Mar. 31, 2005

Act No. 9645, May 8, 2009

Act No. 10430, Mar. 7, 2011

Act No. 10580, Apr. 12, 2011

Act No. 10860, Jul. 18, 2011

Act No. 11156, Jan. 17, 2012

Act No. 12892, Dec. 30, 2014

 Article 1 (Attachment of Revenue Stamps)
In civil litigation proceedings, administrative litigation proceedings, other litigation proceedings or non-contentious case proceedings, revenue stamps prescribed by this Act shall be attached to a statement of claim, application or protocol in which the gist of application is recorded unless otherwise provided for in other Acts: Provided, That it shall be permitted to pay the amount equivalent to the value of revenue stamps in cash or with credit cards, debit cards, etc., instead of attaching revenue stamps, as prescribed by Supreme Court Rules, however, matters necessary for the date of payment with revenue stamps, designation and operation of agencies for payment with revenue stamps, an agency fee for payment, etc. shall be prescribed by Supreme Court Rules in cases of payment with credit cards, debit cards, etc. <Amended by Act No. 10430, Mar. 7, 2011>
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 2 (Statements of Claims)
(1) Revenue stamps with a face value prescribed in the following subparagraphs based on the value of the subject matter of litigation shall be attached to a statement of claim (excluding a statement of counterclaim and a statement of claim filed to the Supreme Court);
1. Where the value of the subject matter of litigation is below ten million won, an amount computed by multiplying such value by 50/10,000;
2. Where the value of the subject matter of litigation exceeds ten million won but below 100 million won, an amount computed by adding 5,000 won to the amount computed by multiplying such value by 45/10,000;
3. Where the value of the subject matter of litigation exceeds 100 million won but below one billion won, an amount computed by adding 55,000 won to the amount computed by multiplying such value by 40/10,000;
4. Where the value of the subject matter of litigation exceeds one billion won, an amount computed by adding 555,000 won to the amount computed by multiplying such value by 35/10,000.
(2) Where the amount of revenue stamps calculated as prescribed in paragraph (1) is below 1,000 won, such amount shall be deemed 1,000 won, and where such amount exceeds 1,000 won, an amount below 100 won shall be written off.
(3) The value of the subject matter of litigation shall be calculated as prescribed in Articles 26 (1) and 27 of the Civil Procedure Act, however, the standards for calculating the value of the subject matter of litigation may be prescribed by Supreme Court Rules.
(4) The value of subject matter of litigation concerning a property right, the value of subject matter of which is incalculable or of litigation concerning non-property rights shall be prescribed by Supreme Court Rules.
(5) Where litigation consists of litigation, the subject matter of which is non-property right and litigation concerning a property right arising from the fact being the grounds of such litigation are combined, revenue stamps shall be attached based on the value of the subject matter of litigation, whichever is greater.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 3 (Statements of Claims to Appellate Court and Statements of Claims to Supreme Court)
Revenue stamps with a face value one point five times the value referred to in Article 2 shall be attached to a statement of claim to the appellate court, and stamps with a face value two times the value referred to in Article 2 shall be attached to a statement of claim to the Supreme Court.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 4 (Statements of Counterclaims)
(1) Revenue stamps with a face value referred to in Article 2 shall be attached to a statement of counterclaim presented to the court of first instance, and revenue stamps with a face value two times the value referred to in Article 2 shall be attached to a statement of counterclaim presented to a trial on an appeal case.
(2) Revenue stamps with any of the following face value shall be attached to a statement of counterclaim with the same subject matter as the original statement of claim according to the instance:
1. In cases of first instance, the amount computed by subtracting the value under Article 2 according to the value of subject matter of litigation for the original statement of claim from the value under pursuant to the former part of paragraph (1);
2. In cases of a trial on an appeal, the amount computed by subtracting one point five times the value under Article 2 according to the value of subject matter of litigation for the original statement of claim from the value under the latter part of paragraph (1).
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 5 (Applications for Modification of Claims)
Revenue stamps with any of the following face value shall be attached to an application for modification of claim:
1. At first instance, the amount computed by subtracting the value of revenue stamps concerning a claim before modification from the value under Article 2 concerning a claim after modification;
2. Upon an appeal, the amount computed by subtracting the value of revenue stamps concerning the request before modification from one point five times the value pursuant to Article 2 concerning modification
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 6 (Applications for Intervention by Parties to Litigation)
(1) Where a party intervenes in litigation as prescribed in Article 79 or 83 of the Civil Procedure Act, he/she shall attach revenue stamps with a face value referred to in Article 2 on an application for intervention in the first instance and revenue stamps with a face value one point five times the value referred to in Article 2 on an application for intervention in a trial on an appeal case.
(2) Paragraph (1) shall apply to cases where a respondent contests an applicant's assertion to succession to the application for intervention pursuant to Article 81 of the Civil Procedure Act.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 7 (Applications, etc. for Conciliation)
(1) Revenue stamps with a face value one fifth of the value under Article 2 shall be attached to an application for reconciliation.
(2) Revenue stamps with a face value one tenth of the value under Article 2 shall be attached to an application for payment order.
(3) Where a statement of claim is deemed to have been filed when an application for reconciliation or an application for payment order is filed as prescribed in Article 388 or 472 of the Civil Procedure Act, the relevant applicant shall supplement revenue stamps with a face value computed by subtracting the value of revenue stamps attached to the relevant application from the value of revenue stamps to be attached to the statement of claim.
(4) Article 2 (2) shall apply mutatis mutandis to the value of revenue stamps prescribed in paragraphs (1) and (2).
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 8 (Statements of Claims for Retrial, etc.)
(1) Revenue stamps with a face value referred to in Article 2, 3 or 4 (1) shall be attached to a statement of claim according to instance.
(2) Paragraphs (1) shall also apply to the quasi-retrial of a protocol prescribed in Article 220 of the Civil Procedure Act: Provided, That in cases of a statement of claim for quasi-retrial of protocol prescribed in Article 386 of the Civil Procedure Act, revenue stamps with a face value referred to in Article 7 (1) shall be attached.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 9 (Other Applications)
(1) Revenue stamps of 30,000 won shall be attached to any of the following applications: <Amended by Act No. 12892, Dec. 30, 2014>
1. Applications for bankruptcy filed by a creditor;
2. Applications for the commencement of rehabilitation procedures or simplified rehabilitation procedures;
3. Applications for the commencement of individual debtor rehabilitation procedures;
4. Applications corresponding to those prescribed in subparagraphs 1 through 3 and prescribed by Supreme Court Rules.
(2) Revenue stamps of 10, 000 won shall be attached to the applications for provisional seizure or provisional disposition, or for objection to or cancelation of provisional seizure or provisional disposition prescribed by the Civil Execution Act: Provided, That in cases of applications for provisional disposition to determine temporary position, and applications for objection thereto or for cancelation thereof, revenue stamps with a face value of one half of the revenue stamps for litigation of the merits shall be attached. In such cases, the upper limit of revenue stamps shall be 500,000 won. <Newly Inserted by Act No. 10860, Jul. 18, 2011>
(3) Revenue stamps of 5, 000 won shall be attached to any of the following applications: <Amended by Act No. 10860, Jul. 18, 2011>
1. Applications for compulsory sale by auction, sale by auction for the exercise of a security right and other applications for auction by the court;
2. Applications for compulsory management or execution of provisional seizure by method of compulsory management;
3. Other applications corresponding to those prescribed in subparagraph 1 or 2 and prescribed by Supreme Court Rules.
(4) Revenue stamps of 2,000 won shall be attached to any of the following applications: <Amended by Act No. 10580, Apr. 12, 2011; Act No. 10860, Jul. 18, 2011>
1. Applications for order of seizure over claims and other applications for compulsory execution by the court (excluding applications prescribed in paragraph (2))
2. Applications for suspension of execution pursuant to the Administrative Litigation Act;
3. Applications for order of provisional disposition under Article 90 (1) of the Registration of Real Estate Act, provisional registration or interim order for provisional disposition of provisional registration pursuant to Acts and subordinate statutes concerning registration or enrollment;
4. Applications for quasi-retrial to be made where a ruling or an order, for which an objection is raised by immediate appeal, becomes definite;
5. Other applications corresponding to those prescribed in paragraphs 1 through 4 and prescribed by Supreme Court Rules.
(5) Revenue stamps of 1,000 won shall be attached to any of the following applications: <Amended by Act No. 10860, Jul. 18, 2011>
1. Applications for public summons pursuant to Article 475 of the Civil Procedure Act;
2. Applications seeking a trial pursuant to the Non-Contentious Case Litigation Procedure Act;
3. Applications for notation of property, applications for registering defaults in the register thereof or erasure therefrom;
4. Other applications to be recorded in various kinds of books of cases prescribed by Supreme Court Rules (excluding applications prescribed in paragraphs (1) through (3)).
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 10 (Other Applications)
Revenue stamps of 500 won shall be attached to applications not prescribed in Articles 2 through 9: Provided, That no revenue stamp shall be attached to a written answer, applications for evidence, applications in the purport of demanding the exercise of official authority and applications prescribed by Supreme Court Rules. <Amended by Act No. 10860, Jul. 18, 2011>
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 11 (Bills of Appeal, etc.)
(1) Revenue stamps worth two times the value of revenue stamps attached to the relevant application shall be attached to a bill of appeal to an appellate court and a bill of appeal to the Supreme Court against the judgment (including judgment by the appellate court) on the application pursuant to Article 9 or 10.
(2) Revenue stamps worth 2,000 won shall be attached to a bill of appeal other than the bill of appeal prescribed in paragraph (1).
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 12 (Request for Certified or Abstract Copies of Written Judgment, etc.)
Where the issuance of a certified or abstract copy of a written judgment or protocol is requested, revenue stamps with a face value prescribed by Supreme Court Rules shall be attached thereto.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 13 (Effect where Revenue Stamps not Attached)
Applications made without attaching revenue stamps pursuant to this Act or without paying the amount equivalent to the value of revenue stamps in cash or with credit card, debit card, etc. are unlawful: Provided, That this shall not apply where the court orders the applicant to make a correction thereto and the applicant attaches revenue stamps or pays the amount equivalent to the value of revenue stamps in cash or with credit card, debit card, etc. <Amended by Act No. 10430, Mar. 7, 2011>
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 14 (Refund of Certain Amount among Value of Revenue Stamps)
(1) In any of the following cases, a plaintiff, appealer or other applicants may request the refund of the amount equivalent to a half of the value of revenue stamps (where the amount equivalent to a half of the value of revenue stamps is below 100,000 won, the amount computed by subtracting 100,000 won from the value of revenue stamps) attached to the statement of claim of the relevant instance, a statement of claim to the appellate court, a statement of claim to the Supreme Court, a statement of counterclaim, an application for modification of claim, an application for intervention by parties and written retrial (hereinafter referred to as "statement of claim, etc."): <Amended by Act No. 11156, Jan. 17, 2012>
1. Where an order to dismiss a statement of claim. etc. becomes definite;
2. Where a claim, appeal, counterclaim, application for modification of claim, application for intervention of parties or a written appeal for retrial has been withdrawn (including cases deemed withdrawn) before defense in the first instance or an appeal court ends;
3. Where appeal to the Supreme Court is withdrawn before the period for presenting grounds for appeal to the Supreme Court expires;
4. Where a claim is abandoned or recognized and accepted at the first instance or appeal to an appellate court;
5. Where juridical conciliation or mediation is made at a court of first instance or appeal to an appellate court (including cases that has the same effect as the juridical conciliation or mediation as prescribed in Article 231 of the Civil Procedure Act or Article 34 (4) of the Judicial Conciliation of Civil Disputes Act);
7. Where an appeal is dismissed under Article 429 of the Civil Procedure Act. <Amended by Act No. 11156, Jan. 17, 2012>
(2) A claim under paragraph (1) shall be made within three years from the date such grounds arise.
(3) Matters necessary for the procedures, etc. for refunding the value of revenue stamps pursuant to paragraph (1) shall be prescribed by Supreme Court Rules.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 15 (Provisions for Delegation)
The value of revenue stamps pursuant to Articles 8 through 11 may be increased or decreased by Supreme Court Rules until this Act is amended in cases economic situation changes.
[This Article Wholly Amended by Act No. 9645, May 8, 2009]
 Article 16 (Exceptions to Electronic Litigation)
(1) Revenue stamps worth nine-tenth of the value of revenue stamps referred to in Article 2 shall be attached to a statement of claim submitted in electronic document by a registered user under Article 8 of the Act on the Use, etc. of Electronic Documents in Civil Litigation, etc. who has agreed to the processing of civil litigation, etc. using an electronic data processing system.
(2) Paragraph (1) shall apply mutatis mutandis to cases prescribed in Articles 3 through 10.
[This Article Newly Inserted by Act No. 10860, Jul. 18, 2011]
ADDENDA
(1) (Enforcement Date) This Act shall enter into force on January 1, 1991.
(2) (Transitional Measures concerning Cases Pending in Courts) Former examples shall apply to cases pending in the court as at the time this Act enters into force: Provided, That the proviso to Article 10 shall apply to cases pending in the court as at the time this Act enters into force.
(3) Omitted.
(4) (Relationship with other Acts) Where the Act on the Stamps Attached for Civil Litigation or provisions thereof are cited by other Acts and subordinate statutes as at the time this Act enters into force, this Act or corresponding provisions in this Act are deemed to be cited, as applicable.
ADDENDUM <Act No. 5428, Dec. 13, 1997>
This Act shall enter into force on the date of its promulgation.
ADDENDA <Act No 6628, Jan. 26, 2002>
(1) (Enforcement Date) This Act shall enter into force on July 1, 2002: Provided, That the amended provisions of Articles 2 (4), 7 (2) and 14 shall enter into force on the date of its promulgation.
(2) (Transitional Measures concerning Pending Cases) None of amended provisions of Articles 2 (4), 7 (2) and 14 shall apply to cases pending in the court as at the time this Act enters into force, however, former provisions shall apply thereto.
ADDENDA <Act No 7081, Jan. 20, 2004>
(1) (Enforcement Date) This Act shall enter into force on February 1, 2004.
(2) (Transitional Measures) None of the amended provisions of Article 14 shall apply to cases pending in the court as at the time this Act enters into force limited to the relevant instance.
ADDENDA<Act No. 7428, Mar. 31, 2005>
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDUM <Act No. 9645 May 8, 2009>
This Act shall enter into force on the date of its promulgation.
ADDENDUM <Act No. 10430, Mar. 7, 2011>
This Act shall enter into force six months after the date of its promulgation.
ADDENDA <Act No. 10580, Apr. 12, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDA<Act No. 10860, Jul. 18, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation: Provided, That the amended provisions of Article 16 shall enter into force on the date of its promulgation, and the amended provisions of Article 10 shall enter into force one month after the date of its promulgation.
Article 2 (Applicability)
The amended provisions of Articles 9, 10 and 16 shall apply to the first statement of claim, application, etc. filed after such amended provisions enter into force.
ADDENDUM <Act No. 11156, Jan. 17, 2009>
This Act shall enter into force on the date of its promulgation.
ADDENDA <Act No. 12892, Dec. 30, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Articles 2 through 5 Omitted.