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NATIONAL TAX COLLECTION ACT

Wholly Amended by Act No. 2680, Dec. 21, 1974

Amended by Act No. 3661, Dec. 19, 1983

Act No. 3912, Dec. 31, 1986

Act No. 4561, jun. 11, 1993

Act No. 4673, Dec. 31, 1993

Act No. 4811, Dec. 22, 1994

Act No. 4981, Dec. 6, 1995

Act No. 5190, Dec. 30, 1996

Act No. 5371, Aug. 22, 1997

Act No. 5454, Dec. 13, 1997

Act No. 6053, Dec. 28, 1999

Act No. 6073, Dec. 31, 1999

Act No. 6805, Dec. 26, 2002

Act No. 7004, Dec. 30, 2003

Act No. 7116, Jan. 29, 2004

Act No. 7428, Mar. 31, 2005

Act No. 7931, Apr. 28, 2006

Act No. 8055, Oct. 27, 2006

Act No. 8832, Dec. 31, 2007

Act No. 9265, Dec. 26, 2008

Act No. 9617, Apr. 1, 2009

Act No. 9913, Jan. 1, 2010

Act No. 10527, Apr. 4, 2011

Act No. 10682, May 19, 2011

Act No. 11125, Dec. 31, 2011

Act No. 11605, Jan. 1, 2013

Act No. 11690, Mar. 23, 2013

Act No. 11845, May 28, 2013

Act No. 11943, Jul. 17, 2013

Act No. 12163, Jan. 1, 2014

Act No. 12844, Nov. 19, 2014

Act No. 13622, Dec. 29, 2015

Act No. 14040, Mar. 2, 2016

Act No. 14116, Mar. 29, 2016

Act No. 14383, Dec. 20, 2016

Act No. 14839, Jul. 26, 2017

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Act is to provide necessary matters concerning the collection of national taxes to ensure the State revenue.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 2 (Relationship to Other Acts)
Among the matters provided in this Act, those for which the Framework Act on National Taxes or other tax laws have special provisions shall be governed by the said Acts.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 3 (Definitions)
(1) The terms used in this Act shall be defined as follows:
1. The term "delinquent taxpayer" means a taxpayer who has failed to pay national taxes within the deadline for payment;
2. The term "amount in arrears" means an amount including national taxes in arrears, additional dues thereof, and the expenses for disposition on default.
(2) The definition of terms as used in this Act, other than in paragraph (1), shall be governed by the Framework Act on National Taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 4 (Order of Collection)
The order of collection of amounts in arrears shall be as follows:
1. Expenses for disposition on default;
2. National taxes;
3. Additional dues.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 5 (Submission of Certificate of Tax Payment)
If a taxpayer (including a person on whom the tax has not yet been imposed; hereafter the same shall apply in this Chapter) falls under any of the following, he/she shall submit a certificate of tax payment, as prescribed by Presidential Decree: <Amended by Act No. 11125, Dec. 31, 2011; Act No. 11690, Mar. 23, 2013>
1. Where he/she receives payment from the State, a local government or a government-managed institution prescribed by Presidential Decree;
2. Where a foreigner who is liable to pay national taxes (including those liabilities to collect and pay; hereinafter the same shall apply) departs from the Republic of Korea;
3. Where a Korean files an application for a passport for residence with the Minister of Foreign Affairs with intent to emigrate to a foreign country or to stay in a foreign country for more than one year.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 6 (Issuance of Certificate of Tax Payment)
If the head of a tax office receives a request for the issuance of a certificate of tax payment from a taxpayer, he/she shall promptly issue the said certificate to the taxpayer after confirming the fact.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 6-2 (Perusal of Delinquent National Taxes, etc.)
(1) Any person intending to lease and use a residential building under Article 2 of the Housing Lease Protection Act or a commercial building under Article 2 of the Commercial Building Lease Protection Act may file an application, with the head of a tax office having jurisdiction over the location of buildings to be leased, for the perusal of the national taxes unpaid by the lessor before concluding a lease contract for the relevant buildings after obtaining consent of the lessor. In such cases, the head of the competent tax office shall comply with the application for perusal.
(2) The national taxes which may be perused by the lessee under paragraph (1) shall be limited to those prescribed in the following subparagraphs:
1. Delinquent national taxes of the lessor;
2. The national taxes whose payment periods have not yet arrived after issuance of tax payment notices or payment notices;
3. The unpaid national taxes, among national taxes returned within the date of return on the tax base and tax amount under the relevant tax laws.
(3) Matters necessary for the application for perusal under paragraph (1) shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 7 (Restrictions on Government-Permitted Business)
(1) If a taxpayer fails to pay national taxes without any justifiable reason prescribed by Presidential Decree, the head of a tax office (including the commissioner of a regional tax office; hereafter the same shall apply in this Article and Article 7-2 (1)) may request the competent authorities for business requiring permission, authorization, license, registration, or renewal thereof (hereinafter referred to as "permission, etc.") not to issue such permission, etc. to the taxpayer. <Amended by Act No. 13622, Dec. 29, 2015>
(2) If a person who runs a business with permission, etc. fails to pay national taxes on at least three occasions and the amount in arrears is five million won or more, the head of a tax office may request the competent authorities to suspend business or cancel the pertinent permission, etc. except for the cases prescribed by Presidential Decree.
(3) If the head of a tax office collects national taxes after a request under paragraph (1) or (2) is made, he/she shall withdraw the said request without delay.
(4) Upon receipt of a request from the head of a tax office pursuant to paragraph (1) or (2), the competent authorities shall comply with such request, in the absence of good cause, and shall notify the head of the tax office of results of the measures taken. <Amended by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 7-2 (Furnishing Materials on Arrearage)
(1) If a credit information company under subparagraph 5 of Article 2 of the Credit Information Use and Protection Act, a credit information collection agency under subparagraph 6 of the same Article, or any other person prescribed by Presidential Decree requests materials on personal information or amount in arrears (hereinafter referred to as "materials on arrearage") related to any of the following delinquent taxpayers and their request is necessary for the collection of national taxes or public interest, the head of a tax office may furnish such materials: Provided, That where a request for objection, request for examination or adjudgment, and the administrative litigation under the Framework Act on National Taxes is pending in relation to the national taxes in arrears or in other cases prescribed by Presidential Decree, he/she shall not furnish the materials on arrearage: <Amended by Act No. 11125, Dec. 31, 2011>
1. A person who has failed to pay national taxes in an amount equal to or larger than the amount prescribed by Presidential Decree, and for whom one year has elapsed from the date on which such delinquency began;
2. A person who has failed to pay national taxes on at least three occasions in a year, and the amount in arrears is equal to or larger than the amount prescribed by Presidential Decree;
3. Deleted. <by Act No. 11125, Dec. 31, 2011>
(2) Matters necessary for the procedure for furnishing materials on arrearage under paragraph (1) shall be prescribed by Presidential Decree. <Amended by Act No. 11125, Dec. 31, 2011>
(3) No person who is furnished with materials on arrearage under paragraph (1) shall disclose or use them for any purpose other than official purposes. <Amended by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 7-3 (Utilization of Payment Records, etc. for Inquiries into Property and Disposition on Default)
The head of a tax office (including the commissioner of a regional tax office and the Commissioner of the National Tax Service) may use the payment records, etc. on interest income or dividend income and other information on financial transactions, which are submitted pursuant to Article 164 of the Income Tax Act and Article 120 of the Corporate Tax Act, for an inquiry into the delinquent taxpayer's property and the disposition on default, notwithstanding Article 4 (4) of the Act on Real Name Financial Transactions and Confidentiality. <Amended by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 7-4 (Request, etc. for Prohibition of Departure)
(1) The Commissioner of the National Tax Service shall request the Minister of Justice to impose prohibition of departure on persons prescribed by Presidential Decree, among those who have failed, without good cause, to pay national taxes in an amount that is at least 50 million won, and not less than the amount prescribed by Presidential Decree, as prescribed in Article 4 (3) of the Immigration Act. <Amended by Act No. 11605, Jan. 1, 2013>
(2) Where the Minister of Justice imposes prohibition of departure under paragraph (1), the Minister shall notify the Commissioner of the National Tax Service of the result through information and communications networks under Article 2 (1) 1 of the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc. (hereinafter referred to as "information and communications networks") or other means.
(3) Where the cause for prohibition of departure is resolved due to the collection of the amount in arrears, attachment of the property of the delinquent taxpayer, the provision of security, etc., the Commissioner of the National Tax Service shall immediately request the Minister of Justice to lift the prohibition of departure.
(4) Matters necessary for the procedure of request for prohibition of departure, etc. other than those prescribed in paragraphs (1) through (3), shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
CHAPTER II COLLECTION
SECTION 1 Collection Procedure
 Article 8 (Payment Statement)
When a taxpayer voluntarily pays a national tax along with a tax return filed with the head of a tax office in accordance with the provisions of relevant tax laws, he/she shall submit a payment statement, specifying therein the taxable period, tax item, and tax amount of the national tax, and the tax payer's personal information.
[This Article Newly Inserted by Act No. 11605, Jan. 1, 2013]
 Article 9 (Notice of Tax Payment, etc.)
(1) If the head of a tax office intends to collect a national tax, he/she shall issue, to a taxpayer, a tax payment notice specifying the taxable period, tax item, and tax amount of the national tax, the basis of calculation, the deadline for payment, and the place of payment. <Amended by Act No. 11125, Dec. 31, 2011; Act No. 11605, Jan. 1, 2013>
(2) When the head of a tax office intends to collect the expenses for disposition on default from a taxpayer who has paid only the national tax and the additional dues thereof out of the amount in arrears, he/she shall issue a notice of the expenses for disposition on default, specifying the taxable period and tax item of the national tax associated with the collection of the expenses for disposition on default, the basis of calculation of the expenses for disposition on default, the deadline for payment, and the place of payment. <Amended by Act No. 11125, Dec. 31, 2011; Act No. 11605, Jan. 1, 2013>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 10 (Timing to Issue Tax Payment Notice)
A tax payment notice shall be issued at the time specified in any of the following subparagraphs:
1. If the deadline for payment is fixed: Five days before the beginning of the payment period;
2. If the deadline for payment is not fixed: Immediately after a decision to collect the tax is made;
3. If tax collection is deferred for a specified period pursuant to relevant tax laws: The day immediately following the end of the period for deferment of collection.
[This Article Wholly Amended by Act No. 11125, Dec. 31, 2011]
 Article 11 (Designation of Deadline for Payment)
Except where the deadline for the payment of a national tax (including the expenses for disposition on default) is specified by tax laws, the head of a tax office may designate not more than 30 days from the date on which a tax payment notice or a payment notice is given as the deadline for the payment of a national tax. <Amended by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 12 (Payment Notice to Second Taxpayer)
If the head of a tax office intends to collect a taxpayer's amount in arrears from a second taxpayer (including a tax guarantor; the same shall apply hereinafter), he/she shall give the second taxpayer a payment notice, stating the taxable period, tax item, and tax amount of the amount in arrears that he/she intends to collect from the second taxpayer, the basis of calculation of the amount, the deadline for payment, the place of payment, the amount to be collected from the second taxpayer, the basis of calculation of the amount, and other necessary matters. In such cases, the relevant taxpayer shall be notified thereof. <Amended by Act No. 11605, Jan. 1, 2013>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 13 (Procedure of Tax Collection from Person who Holds Right to Property Transferred for Security)
(1) If the head of a tax office intends to collect taxpayer's amount in arrears from a person who holds a right to property transferred for security under Article 42 of the Framework Act on National Taxes, he/she shall notify the person of the tax payment by applying mutatis mutandis the provisions of Article 12. In such cases, he/she shall notify it to the head of the tax office which has jurisdiction over the domicile or residence of the person and to the taxpayer.
(2) Where an obligation mortgaged by the method of transfer of the pertinent property is extinguished for reasons other than default of obligation, etc. (including where a contract concluded on the basis of repurchase of mortgaged property, reservation of resale or other method similar thereto is invalidated for reasons other than lapse of time limit or performance of the said contract) after the notice under paragraph (1) is made, the mortgaged property shall be considered still existing.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 14 (Collection before Payment Period)
(1) In any of the following cases, the head of a tax office may collect the determined national tax from a taxpayer even before the payment period:
1. Where the taxpayer is subject to a disposition on default due to delinquency of national taxes;
2. Where the taxpayer is subject to a disposition on default due to delinquency of local taxes or public charges;
3. Where the taxpayer is subject to a compulsory execution;
4. Where the taxpayer has been subject to a disposition of transaction suspension by the clearing house pursuant to the Bills of Exchange and Promissory Notes Act and the Check Act;
5. Where an auction has started;
6. Where the juristic person is dissolved;
7. Where it is deemed that an attempt to evade national taxes is made;
8. If the taxpayer has neither a domicile or residence nor a tax manager in Korea.
(2) If the head of a tax office intends to collect national taxes before the payment period under paragraph (1), he/she shall determine the deadline for payment and notify the taxpayer thereof. In such cases, if a notification of the tax payment has been already issued, he/she shall notify the taxpayer of the changed deadline for payment.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 2 Deferment of Collection
 Article 15 (Deferment of Collection before Commencement of Payment Period)
(1) If the head of a tax office deems before the commencement of a payment period that it is impracticable for a taxpayer to pay national taxes for any of the following causes, he/she may defer a notification of the tax payment or notify the taxpayer of the installment payment of the determined tax amount, as prescribed by Presidential Decree:
1. If a great loss has been inflicted on the taxpayer's property due to theft or disasters;
2. If a conspicuous loss has been inflicted on the taxpayer's business;
3. If the taxpayer's business is in a serious crisis;
4. If the taxpayer or his/her family members living together have to receive long term medical treatment because of diseases or serious injuries;
5. Where a procedure for mutual agreement under the Adjustment of International Taxes Act (hereinafter referred to as "procedure for mutual agreement") is in progress: Provided, That this case shall be subject to the special case of deferment of collection as provided for in Article 24 (2), (4), and (6) of the same Act;
6. If any cause similar to those provided for in subparagraphs 1 through 4 arises.
(2) If a taxpayer intends to obtain a deferment of notice or a notice of installment of a tax amount under paragraph (1), he/she may file an application therefor with the head of a tax office as prescribed by Presidential Decree.
(3) When the head of a tax office defers a tax payment notice or gives a notice of an installment of a determined tax amount under paragraph (1), he/she shall promptly notify the relevant taxpayer thereof. <Amended by Act No. 11125, Dec. 31, 2011>
(4) Upon receipt of an application for the deferment of notice or for the notice of an installment of a tax amount under paragraph (2), the head of a tax office shall notify the relevant taxpayer, by the deadline for the payment of the national tax that he/she intends to notify, of whether he/she approves the application. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
(5) If a taxpayer files an application pursuant to paragraph (2) by not later than ten days before the deadline for the payment of a national tax to be notified of, but the head of a tax office fails to notify the taxpayer, by not later than the deadline for the payment of the national tax that he/she intends to notify, of whether he/she approves the application, the application filed pursuant to paragraph (2) shall be deemed approved at the deadline for payment. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 16 (Deferment of Collection and Cancellation of Taxation Due to Failure of Service)
(1) The head of a tax office may defer the tax collection, in case where the notice of tax payment can not be served due to obscurity of domicile, residence, business place, or office.
(2) If the head of a tax office deems that it is impracticable to ensure the collection of national taxes deferred under paragraph (1), he/she may cancel the decision of charging such national taxes.
(3) If the head of a tax office finds the property or whereabouts of the taxpayer after deferring the tax collection pursuant to paragraph (1) or cancelling the levy of national taxes pursuant to paragraph (2), he/she shall without delay take the procedures for imposing or collecting the national taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 17 (Deferment of Collecting National Taxes, etc. Notified)
(1) After notifying or urging tax payment, if the head of a tax office recognizes that a taxpayer cannot pay the national taxes or amount in arrears notified by the deadline for payment for the causes falling under any of the subparagraphs of Article 15 (1), he/she may defer the tax collection by a newly determined deadline for payment as prescribed by Presidential Decree: Provided, That when mutual agreement procedures are in progress, special cases concerning deferment of collection provided for in Article 24 (3) through (6) of the Adjustment of International Taxes Act shall apply.
(2) When a taxpayer intends to obtain deferment of collecting the national taxes, etc. that has been notified under paragraph (1), he/she may file an application therefor with the head of a tax office as prescribed by Presidential Decree.
(3) When the head of a tax office defers the collection of the national taxes, etc. under paragraph (1), he/she shall promptly notify the taxpayer thereof. <Amended by Act No. 11125, Dec. 31, 2011>
(4) Upon receipt of an application for deferment of collection under paragraph (2), the head of a tax office shall notify the relevant taxpayer, by not later than the deadline for the payment of the national tax notified, the deadline for the demand or peremptory notice of the delinquent national tax (hereafter referred to as "deadline for payment, etc." in this Article), of whether he/she approves the application. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
(5) If a taxpayer files an application pursuant to paragraph (2) by not later than ten days before the deadline for payment, etc., but if the head of a tax office fails to notify the taxpayer, by not later than the deadline for payment, etc., of whether he/she approves the application, the application filed pursuant to paragraph (2) shall be deemed approved at the deadline for payment, etc. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 18 (Security for Deferment of Tax Collection)
If the head of a tax office defers tax collection under Article 15 or 17, he/she may request the taxpayer to provide a security for tax payment corresponding to an amount of the relevant tax, the collection of which is to be deferred.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 19 (Effect of Deferring Collection of National Taxes, etc. Notified)
(1) If the head of a tax office has deferred the collection of national taxes, etc. under Article 17 before the deadline for payment notified to the taxpayer, he/she shall not collect additional dues as provided for in Article 21 (1) until the period of deferment expires.
(2) If the head of a tax office has deferred the collection of an amount in arrears under Article 17 after the deadline for the payment of national taxes notified to the taxpayer, the period of deferment shall not be included in the period to be used for calculating additional dues, when collecting additional dues as provided for in Article 21 (2).
(3) The head of a tax office shall not execute any disposition on default (excluding a request for delivery) with respect to the deferred national taxes or amount in arrears during the period of deferment granted under Article 17.
(4) When collection is deferred as provided for in Article 140 of the Debtor Rehabilitation and Bankruptcy Act after a taxpayer has been notified or urged to pay tax, paragraph (1) or (2) shall apply to the collection of additional dues.
(5) When the collection of national taxes is deferred because mutual agreement procedures are in progress, the special cases on additional dues as provided for in Article 24 (5) of the Adjustment of International Taxes Act shall apply.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 20 (Cancellation of Deferring Tax Collection)
(1) If a taxpayer who has been granted the deferment of tax collection under Article 15 or 17 falls under any of the following subparagraphs, the head of a tax office may cancel the deferment and collect the deferred national taxes or amount in arrears in a lump sum:
1. If he/she fails to pay national taxes and an amount in arrears by the designated time limit;
2. If he/she fails to comply with the instruction of the head of the tax office concerning the change or preservation of the security;
3. If it is deemed that deferment is no longer needed because of a change in the taxpayer's property or other situation;
4. If it is deemed that the total amount of the deferred national taxes or amount in arrears is not to be collected up to the deferred time limit because it falls under any reason prescribed in Article 14 (1) 2 through 8.
(2) If the head of a tax office cancels the deferment of tax collection under paragraph (1), he/she shall notify the taxpayer of such fact.
(3) Where the head of a tax office cancels the deferment of tax collection referred to in Article 17 (1) pursuant to paragraph (1) 1, 2, or 4, he/she may not defer again the collection of national taxes or the amount of national taxes in arrears. <Newly Inserted by Act No. 14383, Dec. 20, 2016>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 3 Demand
 Article 21 (Additional Dues)
(1) If the amount of national taxes is not fully paid on or before the deadline for payment, additional dues shall be collected at the rate of 3/100 of the amount of the delinquent national taxes from the date following the deadline for payment.
(2) If the delinquent national taxes are not paid, additional dues shall be collected at the rate of 12/1,000 of the amount of the delinquent national taxes for each month following the deadline for payment, in addition to the additional dues as provided for in paragraph (1): Provided, That this shall not apply where the amount of the delinquent taxes by tax payment notice or tax item is less than 1,000,000 won.
(3) The period in which the increased additional dues are collected under paragraph (2) shall not exceed 60 months.
(4) Paragraphs (1) and (2) shall not apply to the State and local governments (including the association of local governments).
(5) Where the collection of an amount in arrears is deferred for the reason that procedure for mutual agreement is in progress, paragraph (2) shall not apply, but the special case on the additional dues as provided for in Article 24 (5) of the Adjustment of International Taxes Act shall apply.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 22 Deleted. <by Act No. 10527, Apr. 4, 2011>
 Article 23 (Demand and Peremptory Notice)
(1) Where national taxes are not fully paid by the deadline for payment, the head of a tax office shall issue a notice of demand for the payment to a taxpayer within ten days after the deadline for payment expires: Provided, That the notice of demand shall not be issued in cases of collecting national taxes under Article 14 or the amount in arrears that is less than the amount prescribed by Presidential Decree. <Amended by Act No. 11125, Dec. 31, 2011>
(2) The head of a tax office shall issue a peremptory notice to the second taxpayer within ten days, if the amount in arrears has not been fully paid by the deadline for payment: Provided, That the peremptory notice shall not be issued where the amount in arrears that the second taxpayer has to pay is less than the amount prescribed by Presidential Decree.
(3) When issuing a notice of demand for the payment or a peremptory notice, the deadline for payment shall be less than 20 days from the date the notice of demand or peremptory notice is issued.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 23-2 (Entrustment of Collection of Amounts in Arrears)
(1) In order to collect amounts in arrears not paid even after the notice of demand and peremptory notice is issued under Article 23, the head of a tax office may entrust the following duties to the Korea Asset Management Corporation, established pursuant to the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Companies and the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation"). In such cases, the Korea Asset Management Corporation shall not re-entrust such entrusted duties to a third party:
1. Verification of the delinquent taxpayer's address or residence;
2. Investigation into the delinquent taxpayer's property;
3. Dispatch of informative letters demanding the payment of an amount in arrears and calling by telephone or visit in person;
4. Simple factual acts specified by Presidential Decree as similar to those specified in subparagraphs 1 through 3.
(2) Except as otherwise provided for in paragraph (1), matters necessary for the entrustment of collection of amounts in arrears, including the method of entrustment, the range of amounts in arrears eligible for entrustment, and entrustment fees, shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 11125, Dec. 31, 2011]
CHAPTER III DISPOSITION ON DEFAULT
SECTION 1 Procedure of Disposition on Default
 Article 24 (Attachment)
(1) The head of a tax office (including the commissioner of a regional tax office in cases of a delinquent taxpayer specified by Presidential Decree, taking into consideration the delinquent period and the amount in arrears; hereinafter the same shall apply) shall attach the delinquent taxpayer's property in any of the following cases: <Amended by Act No. 11125, Dec. 31, 2011>
1. Where the taxpayer fails to pay national taxes and the additional dues in full by the designated period after receiving a notice of demand (including a peremptory notice);
2. Where the taxpayer fails to pay taxes in full by the designated period after receiving a notice of tax payment before the payment period under Article 14 (1).
(2) If the head of a tax office deems that a taxpayer cannot pay national taxes after the determination of national taxes for a cause falling under any of the subparagraphs of Article 14 (1), he/she may attach the taxpayer's property to the extent of the estimated amount of national taxes.
(3) The head of a tax office shall obtain approval from the commissioner of a regional tax office before attaching the property under paragraph (2).
(4) The head of a tax office shall give a written notice to the taxpayer after attaching the property under paragraph (2).
(5) The head of a tax office shall immediately release the property from the attachment effected under paragraph (2) in any of the following cases:
1. When the taxpayer who has received a notice under paragraph (4) requests the release from the attachment after providing security for tax payment;
2. When the amount of national taxes to be collected by the attachment is not determined until three months have passed after the date of the attachment.
(6) Where any property attached under paragraph (2) is money, deposits collectible by the deadline for payment, or securities, the head of the competent tax office may appropriate it to the fixed national taxes when the taxpayer files an application therefor.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 25 (Presentation of Identification Cards)
Where tax officials conduct inquiry, inspection or search, or attach properties to execute the disposition on default, they shall carry their identification cards with them to present them to the persons concerned.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 26 (Authority to Search and Methods thereof)
(1) If it is necessary to attach property, a tax official may search the delinquent taxpayer's house, vessel, warehouse or other places or may order the delinquent taxpayer to open, or directly open, any closed doors, safes, or equipment possessed by the delinquent taxpayer. The same shall also apply where a third person who possesses the delinquent taxpayer's property refuses to deliver the property.
(2) If it is suspicious that the delinquent taxpayer's property is hidden in a third person's house, vessel, warehouse or other places, a tax official may search the third person's house, vessel, warehouse or other places or may order the third person to open, or directly open, any closed doors, safes, or equipment possessed by the third person.
(3) A search provided for in paragraph (1) or (2), may be performed during the time between sunrise and sunset: Provided, That when it starts before sunset, it may be continued even after sunset.
(4) A place in which business prescribed by Presidential Decree is operated mainly at night may be searched even after sunset while in operation, notwithstanding paragraph (3).
(5) If a tax official finds, as a search is conducted pursuant to paragraph (1) or (2), that there is no attachable asset, he/she shall prepare a search report, affix his/her signature or seal thereon jointly with the delinquent taxpayer or participants under Article 28, and, if a participant refuses to affix his/her signature or seal, shall also write down the participant's refusal to affix his/her signature or seal on the search report. <Amended by Act No. 11125, Dec. 31, 2011>
(6) When a tax official makes a search report under paragraph (5), he/she shall deliver a certified copy of the report to the delinquent taxpayer searched or any other participants searched.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 27 (Right of Inquiry and Right of Inspection)
If tax officials desire to know the location and quantity of the attachable property in executing the disposition on default, they may inspect books, documents and other items or inquire any of the following persons: <Amended by Act No. 13622, Dec. 29, 2015>
1. Delinquent taxpayer;
2. Person having any transactions with the delinquent taxpayer;
3. Person occupying the delinquent taxpayer's properties;
4. Creditor or obligor of the delinquent taxpayer;
5. Juristic person of which a partner or stockholder is a delinquent taxpayer;
6. Partners or stockholders of a juristic person who is a delinquent taxpayer;
7. Person suspected of hiding delinquent taxpayer's property and prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 28 (Institution of Participants)
(1) When a tax official conducts search or inspection under Article 26 or 27, he/she shall have the person subject to the search or inspection, his/her family, person living together with him/her, clerk, or other employee participate in it as a witness.
(2) In a case as provided for in paragraph (1), if there is no participant, or nobody responds to the participation, tax officials shall make at least two majors or a police official or an official of the Special Metropolitan City, Metropolitan City, Special Self-Governing Province, or a Si/Gun/Gu participate as witnesses.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 28-2 (Restriction on Entry during Disposition on Default)
In a case falling under any of the following and deemed necessary by a tax official for the disposition on default, a tax official may request persons who are not the delinquent taxpayer or interested parties such as participants referred to in Article 28 to leave the venue of the disposition on default or may restrict their entry thereto:
1. Attachment conducted under Article 24;
2. Search conducted under Article 26;
3. Inquiry or inspection conducted under Article 27.
[This Article Newly Inserted by Act No. 13622, Dec. 29, 2015]
 Article 29 (Attachment Report)
(1) A tax official shall prepare an attachment report where he/she attaches the delinquent taxpayer's property. In such cases, the tax official shall give a certified copy of the report to the delinquent taxpayer when the attached property falls under any of the following: <Amended by Act No. 11125, Dec. 31, 2011>
1. Movables or securities;
2. Claims;
3. Rights to property, other than claims and ownership (hereinafter referred to as "intangible property rights, etc.").
(2) A tax official shall have the participants under Article 28 affix their signatures and seals on the relevant attachment report and, if a participant refuses to affix his/her signature and seal, shall also write down the participant's refusal to affix his/her signature and seal on the attachment report. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
(3) When a tax official attaches a movable asset or securities encumbered with a pledge right, he/she shall issue a certified copy of the attachment report to the pledgee of the movable asset or securities. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
(4) When a tax official attaches a claim, he/she shall describe, in the attachment report, the statement that the collection or disposal otherwise of the claim is prohibited. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 30 (Cancellation of Fraudulent Act and Restoration to Original State)
Where any taxpayer commits a legal act (including fraudulent trust under the Trust Act) for the purpose of property right in order to evade collection of national taxes, a tax official may, in executing disposition on default, request revocation of the fraudulent act and restoration to the original state from the court by applying mutatis mutandis Articles 406 and 407 of the Civil Act and Article 8 of the Trust Act.
[This Article Wholly Amended by Act No. 13622, Dec. 29, 2015]
 Article 30-2 (Entrustment of Disposition on Default)
(1) The head of a tax office may entrust the head of the customs office with a disposition on the amount in arrears (limited to a disposition on default for goods imported) which has not been paid notwithstanding a demand for payment and a notice of demand therefor under Article 23.
(2) Matters necessary for entrusting a disposition on default referred to in paragraph (1) such as methods for entrusting a disposition on default and the scope of the amount in arrears subject to entrustment shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 14383, Dec. 20, 2016]
SECTION 2 Unattachable Property
 Article 31 (Unattachable Property)
Property falling under any of the following shall be unattachable: <Amended by Act No. 14040, Mar. 2, 2016>
1. Daily necessities for a delinquent taxpayer and his/her family members living together such as clothes, bedding, furniture, and kitchen utensils;
2. Food and fuel needed for a delinquent taxpayer and his/her family members living together for three months;
3. Registered seals or other seals and stamps needed for a delinquent taxpayer's occupation;
4. Articles necessary for religious rites or worship, stone monuments, and graveyards;
5. Articles needed for a mourning occasion or funeral ceremony of a delinquent taxpayer and his/her family members living together;
6. Genealogical table or other books and documents necessary for a delinquent taxpayer's home;
7. Uniforms and vestment needed for a delinquent taxpayer's occupation;
8. Medals or other vouchers of honor;
9. Books and equipment needed for study of a delinquent taxpayer and his/her family members living together;
10. Unpublished works or inventive items;
11. Allowances for death and injuries as paid pursuant to statutes;
12. Equipment, drugs, or other materials for the medical, midwifery, or veterinary business;
13. Amount eligible for preferential repayment under Article 8 of the Housing Lease Protection Act and the provisions of the Enforcement Decree of the same Act;
14. Small financial property necessary to support the living of a delinquent taxpayer as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 32 (Conditionally Unattachable Property)
The following types of property may not be attached, if a delinquent taxpayer provides other property enough to pay an amount in arrears:
1. Agricultural tools and equipment, feed of livestock, seeds, and fertilizers;
2. Fishing nets, equipment, and fishing boats for fisheries;
3. Machines, tools, and equipment needed for his/her business or occupation.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 33 (Restriction on Attachment of Wage Claim)
(1) With respect to wages, pensions, pay, salaries, bonuses, annual allowances, retirement annuities, or any other wage claims similar thereto, the amount equivalent to 1/2 of the total amount thereof shall not be subject to attachment: Provided, That where the amount falls short of the amount prescribed by Presidential Decree in consideration of the minimum cost of living of standard households under the National Basic Living Security Act, or exceeds the amount prescribed by Presidential Decree in consideration of the cost of living of standard households, the respective amount prescribed by Presidential Decree shall not be subject to attachment. <Amended by Act No. 12163, Jan. 1, 2014>
(2) With respect to retirement allowances or other wage claims similar thereto, the amount equivalent to 1/2 of the total amount thereof shall not be subject to attachment.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 33-2 (Prohibition of Excessive Attachment)
The head of a tax office may not attach any property other than the one necessary for collecting national taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 33-3 (Protection of Third Party Right upon Attachment)
The head of a tax office shall make sure that the choice of the property to be attached does not injure any right a third party has in connection with the property of the delinquent taxpayer, such as a right to lease on a deposit basis, pledge right, and mortgage, to the extent that it does not hinder enforcement of the disposition on default.
[This Article Newly Inserted by Act No. 13622, Dec. 29, 2015]
SECTION 3 Effect of Disposition on Default
 Article 34 (Attachment of Pledged Property)
(1) When a tax official intends to attach pledged property, he/she shall demand the pledgee, in writing, to deliver the pledged property. In such cases, the pledgee shall deliver the pledged property to the tax official, irrespective of the time when the pledge right is established.
(2) If a pledgee does not deliver the pledged property pursuant to paragraph (1), a tax official shall attach the pledged property immediately.
[This Article Wholly Amended by Act No. 11125, Dec. 31, 2011]
 Article 35 (Effect of Disposition on Default over Provisionally Attached or Disposed Property)
Even if the property which is provisionally attached or disposed by the court is the object of disposition on default, disposition on default thereon shall be executed under this Act.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 36 (Effect of Attachment on Fruits)
The attachment shall be binding on natural or legal fruits produced from the attached property: Provided, That it shall not be effective on those natural fruits produced from the property which a delinquent taxpayer or a third person uses or takes profits from (excluding the natural fruits not received until the time of transferring its ownership due to the sale of the property).
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 37 (Effect of Disposition on Default on Inheritance or Merger)
(1) Even when a delinquent taxpayer dies or a juristic person who is a delinquent taxpayer is dissolved by merger, after a disposition on default is taken against the property of the delinquent taxpayer, such disposition on default shall continue to proceed.
(2) The attachment against the property owned by a delinquent taxpayer, effectuated after his/her death, shall be deemed to be done against his/her inheritor.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 4 Attachment of Movables and Securities
 Article 38 (Procedures for Attachment of Movables and Securities)
A tax official shall take possession of movables and securities to be attached.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 39 (Use of or Benefit from Attached Movables)
(1) Notwithstanding Article 38, a delinquent taxpayer or a third party may be authorized to keep movables, if it is impracticable to transport the property. In such cases, attachment shall be clearly indicated by sealing or by any other means. <Amended by Act No. 11125, Dec. 31, 2011>
(2) Where the movables attached pursuant to paragraph (1) are put under the custody of a delinquent taxpayer or a third person entitled to use them or benefit therefrom, the head of a tax office may permit him/her to use them or benefit therefrom unless it is deemed to hinder the collection of national taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 40 (Collection of Claims regarding Securities)
(1) If the head of a tax office attaches securities, he/she may collect monetary claims related to such securities.
(2) If the monetary claims are collected under paragraph (1), the amount in arrears relating to attachment for the delinquent taxpayer shall be considered to be collected by the head of a tax office within the limit of such monetary claims.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 5 Attachment of Claims
 Article 41 (Procedures for Attachment of Claims)
(1) In attaching claims, the head of a tax office shall notify it to the obligor of the relevant claim (hereinafter referred to as the "third obligor").
(2) Upon notification as referred to in paragraph (1), the head of a tax office shall subrogate the obligee who is a delinquent taxpayer within the amount in arrears.
(3) If the head of a tax office attaches claims under paragraph (1), he/she shall notify it to the obligee who is a delinquent taxpayer.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 42 (Effect of Attachment of Claims)
Attachment of claims shall enter into force upon delivery of the notification of attachment to the third obligor.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 43 (Amount of Attached Claims)
The head of a tax office shall attach claims within the amount in arrears: Provided, That he/she may attach the total amount of claims, if it is deemed necessary to attach the claims exceeding the amount in arrears.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 44 (Attachment of Continuous Income)
Attachment of pay, wages, salaries, annual allowances, retirement annuities, and other similar claims shall affect the income earned after the attachment to the extent of the amount in arrears.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 6 Attachment of Real Estate, etc.
 Article 45 (Procedures for Attachment of Real Estate, etc.)
(1) When the head of a tax office attaches real estate, factory assets, mining assets or vessels, he/she shall file a request with the competent registration office for the registration of the attachment, along with an attachment report. The same shall also apply to registration of modification thereof. <Amended by Act No. 11125, Dec. 31, 2011>
(2) When the head of a tax office divides or partitions real estate, factory assets, or mining assets for the attachment, he/she shall request the competent registration office to register the division or partitioning. The same shall also apply to registration of merger or modification thereof.
(3) When the head of a tax office attaches unregistered real estate, he/she shall file a request with the competent registry office for preservation registration, along with a certified copy of the cadastre, building register or integrated real estate certificate. <Amended by Act No. 11943, Jul. 17, 2013>
(4) Where the attachment has been effected under paragraph (1) or (3), the head of a tax office shall notify the delinquent taxpayer of such fact.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 46 (Procedures of Attaching Aircraft, etc.)
(1) If the head of a tax office attaches airplanes or rotorcraft (hereinafter referred to as "aircraft") registered under the Aviation Safety Act, construction machinery registered under the Construction Machinery Management Act, or motor vehicles registered under the Motor Vehicle Management Act, he/she shall request the relevant government agencies to register such attachment. The same procedures shall be taken for registration of its modification. <Amended by Act No. 14116, Mar. 29, 2016>
(2) If the head of a tax office attaches construction machinery or motor vehicles under paragraph (1), he/she may order the delinquent taxpayer to deliver them to the office, and he/she may possess them.
(3) If the attachment is made under paragraph (1), the head of a tax office shall notify it to the delinquent taxpayer.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 47 (Effect of Attaching Real Estate, etc.)
(1) The attachment under Article 45 or 46 shall enter into force upon completion of its registration or record.
(2) The attachment under paragraph (1) shall also have its effect on any arrears of the national taxes the legal due date of which comes before the ownership of such attached property is transferred under Article 35 (1) 3 of the Framework Act on National Taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 48 (Notification of Attachment to Mortgagee)
(1) If the head of a tax office attaches the property where the rights to lease on a deposit basis, rights of pledge or mortgages exist, he/she shall notify such purport to the creditors.
(2) If the creditor who has priority to the national taxes intends to exercise his/her right after receiving the notification as provided for in paragraph (1), he/she shall declare his/her intention to the head of a tax office within ten days from the date of receiving the notification.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 49 (Use of or Benefit from Attached Real Estate)
(1) The delinquent taxpayer may use or benefit from the attached real estate, factory assets, mining assets, vessels, aircraft, construction machinery or motor vehicles: Provided, That the head of a tax office may restrict using them or enjoying benefit therefrom if he/she recognizes that the use may cause a conspicuous decrease of their values.
(2) The provisions of paragraph (1) shall apply mutatis mutandis to the third person who has the right to use or benefit from the attached real estate, factory assets, mining assets, vessels, aircraft, construction machinery, or motor vehicles.
(3) When deemed necessary to execute the disposition on default, the head of a tax office may make vessels, aircraft, construction machinery, or motor vehicles anchor or stop temporarily to operate: Provided, That he/she shall not make the vessels or aircraft which are completely ready to depart anchor or stop temporarily.
(4) In the case of temporary stop or anchorage under paragraph (3), the head of a tax office shall make a disposition necessary for surveillance and preservation.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 50 (Third Party Claim for Ownership)
Any third party who intends to claim ownership to and return of the attached property shall submit documents proving his/her ownership to the head of a tax office by no later than five days prior to the sale of the property.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 7 Attachment of Intangible Property Rights, etc.
 Article 51 (Attachment of Intangible Property Rights, etc.)
(1) If the head of a tax office attaches intangible property rights, etc., he/she shall notify it to the owner.
(2) In attaching intangible property rights, etc., if the transfer of the attached intangible property rights requires its registration or record, the head of a tax office shall request the registration or record of the attachment to the relevant government agencies. The same procedures shall also be taken for registration of its modification.
(3) If the attachment is made under paragraph (2), the head of a tax office shall notify it to the delinquent taxpayer.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 52 (Attachment of State or Public Property Rights)
(1) When a delinquent taxpayer has purchased state or public property, the head of a tax office shall attach his/her property rights over the Government or public organizations even before transferring the ownership.
(2) If the attachment is made under paragraph (1), the head of a tax office shall notify it to the delinquent taxpayer.
(3) In selling the attached property as provided for in paragraph (1), if a purchaser pays its price in full, he/she shall succeed to all of the delinquent taxpayer's rights and duties concerning property to the Government or public organizations.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 8 Release from Attachment
 Article 53 (Requirements for Release from Attachment)
(1) The head of a tax office shall immediately release property from attachment in any of the following cases:
1. If the attachment is no longer needed because of payment, appropriation, suspension of a public auction, cancellation of the imposition, or other reasons;
2. If the justification for the third person's claim on the ownership under Article 50 is deemed reasonable;
3. If the third person proves that he/she has obtained a favorable judgment of the court in the lawsuit on the ownership against the delinquent taxpayer.
(2) The head of a tax office may release property from attachment in whole or in part in any of the following cases:
1. If the price of the property considerably exceeds the total amount of the amount in arrears due to the change of the price after the attachment;
2. If the amount in arrears related to the attachment is partially paid or appropriated;
3. If the imposition is partially cancelled;
4. If other attachable property provided by the delinquent taxpayer is attached.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 54 (Release from Attachment)
(1) If the head of a tax office releases property from attachment, he/she shall notify its owner, third obligor, or a third person to whom the attachment was notified of such release.
(2) If the attachment was already registered or recorded pursuant to paragraph (1), the head of a tax office shall request the relevant government agency to register or record cancellation of attachment by submitting a record of attachment release.
(3) If the head of a tax office releases property from attachment which has been under custody of a third person, he/she shall notify the custodian of such release and return the property back to the delinquent taxpayer or the rightful owner. In such cases, if he/she has received a certificate of deposit, such certificate shall be returned.
(4) In the case of paragraph (3), the head of a tax office may ask the custodian to deliver the property, if it is deemed necessary. In such cases, he/she shall notify the delinquent taxpayer or the rightful owner to receive the attached property from the custodian.
(5) In returning property under custody, the head of a tax office shall obtain a receipt. Instead of the receipt, he/she may describe the receipt in the attachment report and make the relevant person sign and seal on it.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 55 (Exemption of Stamp Taxes and Registration and License Taxes)
(1) Documents to be provided for custody of the attached property shall be exempted from stamp taxes.
(2) Registration or record of attachment or release from attachment shall be exempted from registration and license taxes.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 9 Request for Delivery and Participation in Attachment
 Article 56 (Request for Delivery)
In cases of Article 14 (1) 1 through 6, the head of a tax office shall request the relevant government agency, public organization, executing court, enforcing officer, compulsory administrator, bankruptcy trustee, or liquidator to deliver the amount in arrears.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 57 (Participation in Attachment)
(1) If the property to be attached is under the attachment of another agency, the head of a tax office may participate in the attachment by serving a notice of participation in attachment on the agency which has already attached the property (hereinafter referred to as "agency having already attached property") in place of request for delivery under Article 56.
(2) If the head of a tax office participates in the attachment under paragraph (1), he/she shall notify it to the delinquent taxpayer and the third person who has the right to the property.
(3) If the property for which the head of a tax office intends to participate in attachment under paragraph (1) is required to be registered or recorded for change of right, he/she shall request the relevant government agency to register or record such participation in attachment.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 58 (Effect, etc. of Participation in Attachment)
(1) If the agency having already attached property releases property from attachment after the participation in the attachment under Article 57, the participation in the attachment (in cases of two or more participations in the attachment for property falling under Article 57 (3), the participation first registered or recorded, and in cases of two or more participations in the attachment for other property, the participation for which the notice of participation in attachment has first been served) shall retroactively have the effect of attachment at the timing as classified in the following subparagraphs:
1. Property other than that falling under Article 57 (3): When the notice of participation in attachment is served on the agency having already attached property;
2. Property falling under Article 57 (3): When the registration or record of participation in attachment is completed.
(2) If the agency having already attached property releases property from attachment, it shall issue a notice on the release to the head of the tax office who has participated in the attachment, along with the list of property.
(3) If property released from attachment which is movables or securities is possessed by the agency having already attached property or put under custody of a third person, such property shall be handed over directly to the head of the tax office who has participated in the attachment: Provided, That where the property is under the custody of the third person, the custody certificate issued by the third person may be handed over to the head of the tax office instead of handing over the property.
(4) The head of the tax office who has participated in the attachment may send a peremptory notice to the agency having already attached property to sell it, when the agency has not sold the attached property for a long time.
(5) Where the agency having already attached property receives a peremptory notice to sell it under paragraph (4) and fails to take any of the following actions within three months from the date of service of the peremptory notice, the head of the tax office which has served the peremptory notice may sell the relevant attached property:
1. Transmission of a commission of the agency for a public auction or private contract under Article 61 (5) or 62 (2);
2. Notification of the intention of the agency to sell the property by method of private contract under Article 62 to the delinquent taxpayer, etc.;
3. Public auction notification under Article 67 (2).
(6) The head of the tax office who has serviced a peremptory notice of the disposition of sale under paragraph (5) intends to sell the attached property, he/she shall notify the agency having already attached property of the purport.
(7) The agency having already attached property which received a notice under paragraph (6) shall deliver the movables or securities possessed by the agency or put under custody of a third person to the head of the tax office which serviced a peremptory notice of the disposition of sale under paragraph (4). In such cases, paragraph (3) shall apply mutatis mutandis to the method of delivery.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 59 (Application Mutatis Mutandis of Provisions concerning Release from Attachment)
The provisions of Articles 53 through 55 shall apply mutatis mutandis to the cancellation of participation in the attachment.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 60 (Cancellation of Request for Delivery)
(1) The head of a tax office shall cancel the request for delivery when the taxpayer's obligation to pay an amount in arrears is extinguished because of the payment, appropriation, cancellation of the imposition, or for other reasons.
(2) The cancellation of the request for delivery under paragraph (1) shall take effect when the agency which has been requested the delivery is notified of such fact.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 10 Sale of Attached Property
 Article 61 (Public Auction)
(1) The head of a tax office shall put up for a public auction the attached movables, securities, real estate, intangible property rights, etc., and the object (excluding currency) that he/she has obtained in subrogation of a delinquent taxpayer in accordance with Article 41 (2), as prescribed by Presidential Decree.
(2) Notwithstanding paragraph (1), the head of a tax office may sell the attached property directly in the relevant market, if the property is stocks listed on the securities market under Article 8-2 (4) 1 of the Financial Investment Services and Capital Markets Act. <Amended by Act No. 11845, May 28, 2013>
(3) The property attached under Article 24 (2) may not be put up for a public auction before the obligation for payment of the national taxes related to the attachment is determined.
(4) The property attached on the grounds of delinquency in the payment of national taxes for which proceedings of objection, or request for examination or adjudication under the Framework Act on National Taxes are pending, or for which administrative litigation is pending shall not be put up for a public auction before a decision on such objection or request, or judgment on such litigation becomes final and conclusive: Provided, That any property falling under Article 62 (1) 2 shall be an exception.
(5) If the head of a tax office finds that it is inappropriate to conduct a public auction of attached property directly because expertise is required for the public auction of attached property or any other special circumstances exist, he/she may authorize the Korea Asset Management Corporation to conduct a public auction on his/her behalf, as prescribed by Presidential Decree, and a public auction in such cases shall be deemed conducted by the head of the tax office. <Amended by Act No. 10682, May 19, 2011; Act No. 11125, Dec. 31, 2011>
(6) Where the Korea Asset Management Corporation conducts a public auction of attached property on behalf of the head of a tax office under paragraph (5), the "head of a tax office" shall be construed as the "Korea Asset Management Corporation"; "tax officials" as "staff members (including executive officers; hereinafter the same shall apply) of the Korea Asset Management Corporation"; "public officials who take the public auction procedure" as "staff members of the Korea Asset Management Corporation who conduct a public auction on behalf of the head of a tax office"; and "tax office" as "head office, branch office or sub-branch office of the Korea Asset Management Corporation", respectively.
(7) Where the Korea Asset Management Corporation conducts a public auction on behalf of the head of a tax office under paragraph (5), the head of the tax office may pay fees to the Korea Asset Management Corporation, as prescribed by Presidential Decree.
(8) Where the Korea Asset Management Corporation conducts a public auction on behalf of the head of a tax office under paragraph (5), the staff members of the Korea Asset Management Corporation under paragraph (6) shall be considered tax officials in application of the penalty provisions of the Criminal Act and other Acts.
(9) Matters necessary for a public auction conducted by the Korea Asset Management Corporation on behalf of the head of a tax office under paragraph (5) shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 61-2 (Vicarious Sale, etc. by Institution Specialized in Sale)
(1) Where the attached property items are things the prices of which are difficult to set in a uniform manner due to their artistic and historical values, and the direct sale of which is inappropriate due to necessity of expertise for their sale, the head of a tax office may, ex officio or at the request of a taxpayer, select an institution specialized in sale to vicariously sell art works, etc., from among institutions with expertise and experience in the sale of art works, etc.
(2) An institution specialized in sale selected pursuant to paragraph (1) (hereinafter referred to as “institution specialized in sale”) and its executive officers and employees shall not purchase art works, etc. the sale of which is vicariously conducted, whether in a direct or indirect manner, by such institution.
(3) Where an institution specialized in sale vicariously conducts sale pursuant to paragraph (1), the head of a tax office may pay fees, as prescribed by Presidential Decree.
(4) Matters necessary for procedures for making a request by a taxpayer, selecting an institution specialized in sale, and selling art works, etc. under paragraph (1) shall be prescribed by Presidential Decree.
(5) Where an institution specialized in sale vicariously conducts sale pursuant to paragraph (1), its executive officers and employees shall be deemed to be public officials in applying Articles 129 through 132 of the Criminal Act.
[This Article Newly Inserted by Act No. 14383, Dec. 20, 2016]
 Article 62 (Private Contract)
(1) Where attached property falls under any of the following subparagraphs, it may be sold by private contract:
1. If the sale price can only cover the expenses for disposition on default and there is no room for the balance to occur, when the sale is done by ways other than private contract;
2. If the property must be sold promptly because its value decreases due to its susceptibility to corruption, degeneration, or loss;
3. If the estimated price of attached property is less than ten million won;
4. If statutes restrict the sale or possession of the property;
5. If the property can not be sold through a public auction over five times for a year after the first public auction;
6. If a public auction is not proper for the public benefits.
(2) The head of a tax office may, if necessary, have the Korea Asset Management Corporation perform by proxy the private contract as referred to in paragraph (1), as prescribed by Presidential Decree. In such cases, the private contract shall be considered to have been done by the head of the tax office, and the provisions of Article 61 (6) through (9) shall be applicable mutatis mutandis to the private contract.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 62-2 (Investigation on Current Status of Property Subject to Public Auction)
(1) In order to determine the estimated sale price under Article 63, the head of a tax office shall investigate the present conditions, possessory relations, amount of rent and deposit, and other current status of the property subject to a public auction.
(2) Tax officials may access a building for the investigation under paragraph (1), and inquire the delinquent taxpayer or the third person who possesses the building or request him/her to present documents.
(3) Tax officials may take such proper disposition as opening locked doors, if it is necessary to access a building under paragraph (2).
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 63 (Determination of Estimated Sale Price)
(1) When the head of a tax office intends to put up attached property for a public auction, he/she shall determine its estimated sale price.
(2) When it is impracticable for the head of a tax office to determine the estimated sale price, he/she may determine the value thereof by referring to the price appraised by an appraiser whom he/she has commissioned, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 64 (Place of Public Auction)
A public auction shall be held at a regional tax office, a tax office, a customs office, or the Special Self-Governing Province or a Si/Gun/Gu where the property is located: Provided, That the head of a tax office may assign another place for a public auction, if it is deemed necessary.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 65 (Bid Bond for Public Auction)
(1) In selling attached property through a public auction, the head of a tax office may receive a bid bond for a public auction (hereinafter referred to as “bid bond for a public auction”), if it is deemed necessary. <Amended by Act No. 13622, Dec. 29, 2015>
(2) The amount of a bid bond for a public auction shall be at least 10/100 of the estimated sale price. <Amended by Act No. 13622, Dec. 29, 2015>
(3) Bid bonds for a public auction may be substituted by the state or public bonds or securities listed in the securities market or guarantee insurance policies issued by an insurance company pursuant to the Insurance Business Act. In such cases, the necessary requirements shall be prescribed by Presidential Decree. <Amended by Act No. 13622, Dec. 29, 2015>
(4) If the successful bidder does not conclude a contract to purchase the property, the bid bond for a public auction shall be appropriated in the order of the expenses for disposition on default and the national taxes and additional dues related to the attachment, and the balance shall be given to the delinquent taxpayer. <Amended by Act No. 13622, Dec. 29, 2015>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 66 (Restriction on Purchaser)
No delinquent taxpayer or tax officials may purchase the attached property directly or indirectly.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 67 (Methods and Notice of Public Auction)
(1) A public auction shall be conducted by the method of a bid or auction (including those using information and communications networks).
(2) When the head of a tax office intends to conduct a public auction, he/she shall publicly notify the following matters. In such cases, a public auction on several occasions, such as an auction or re-auction for the same property, may be publicly notified en bloc: <Amended by Act No. 13622, Dec. 29, 2015>
1. Deadline for payment of purchase money;
2. Name, location, quantity, quality, estimated sale price, and other important factors of the property subject to a public auction;
3. Date (the bidding period in cases of period bidding) and place of an auction or bid;
4. Date and place of opening the bids;
5. If a bid bond for a public auction is to be received, the amount thereof;
6. If property subject to a public auction is a share of co-owned property, the fact that the co-owners (excluding delinquent taxpayers; hereinafter the same shall apply) hold a preferential right to purchase;
7. Closing date of the request for distribution;
8. Claims for which distribution is available only if the distribution is requested by the closing date of the request for distribution;
9. Date of decision on sale;
10. Where there exists any surface right, right to lease on a deposit basis, right to lease with opposing power, or provisional registration on property subject to a public auction which are not extinguishable even by a sale of the property, such fact;
11. Where specific qualifications are required for a purchaser of property subject to a public auction, such qualifications;
12. Details of materials to be furnished under each subparagraph of Article 68-3 (2) and period of furnishing them;
13. Period and procedures for the report on purchase by next-highest bidders under Article 73-3.
(3) The notice of a public auction shall be placed at the competent regional tax office, tax office, customs office, Special Self-Governing City, Special Self-Governing Province, Si/Gun/autonomous Gu, or other proper places: Provided, That if necessary, it may be published in the Official Gazette or daily newspapers. <Amended by Act No. 11605, Jan. 1, 2013>
(4) In giving the notice of a public auction pursuant to paragraph (3), its contents shall be notified by means of the information and communications network, along with a bulletin or announcement.
(5) The closing date of the request for distribution under paragraph (2) 7 (hereinafter referred to as "closing date of the request for distribution") shall be determined in consideration of the period necessary for taking procedures but shall be earlier than the initial bid date: Provided, That the head of a tax office may defer the closing of the request for distribution to a date later than the initial bid date, if the registration or record of the notice of a public auction is delayed or omitted or proceedings of the public auction are still pending for a cause specified by Presidential Decree. <Amended by Act No. 11605, Jan. 1, 2013>
(6) A date of the decision on sale under paragraph (2) 9 shall be decided within three days from the date of opening the bids under subparagraph 4 of the same paragraph.
(7) For a public auction of property, an auctioneer may be selected to handle the auction procedure.
(8) Matters necessary for public notification under paragraph (2) shall be determined by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 67-2 (Request for Registration or Record of Notice of Public Auction)
(1) Where it is required to register or record attached property of which a notice of a public auction is given pursuant to Article 67, the head of a tax office shall request the competent government agency to enter such fact in the relevant register or record immediately after giving the notice of the public auction. <Amended by Act No. 11125, Dec. 31, 2011>
(2) The registration or record of the notice of a public auction under paragraph (1) and the cancellation of registration or record of the notice of a public auction under Article 71-2 shall be exempted from the registration and license tax. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 68 (Notice of Public Auction)
When the head of a tax office gives the notice of a public auction pursuant to Article 67-2, he/she shall notify the following persons of the details thereof immediately: <Amended by Act No. 11125, Dec. 31, 2011>
1. Delinquent taxpayers;
2. Owners of the securities for tax payment;
3. Co-owners as of the day immediately before the date of registration or record of the notice of a public auction, if property subject to a public auction is a share of co-owned property;
4. Persons who hold a right to lease on a deposit basis, pledge right, mortgage, or any other right on property subject to a public auction as of the day immediately before the date of registration or record of the notice of the public auction.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 68-2 (Request for Distribution, etc.)
(1) Any person who holds any of the following claims which are not registered or recorded before the due date of registration or record as provided for in the notice of a public auction under Article 67-2 but desires to have distribution under Article 1 (1) shall file a request for distribution with the head of a tax office by not later than the closing date of the request for distribution:
1. Amounts in arrears related to attached property;
2. Amounts in arrears, local taxes or public dues related to the request for delivery;
3. Obligations mortgaged by the rights to lease on a deposit basis, rights to pledge or mortgage related to attached property;
4. Claims for return of deposit for lease which have preferential payment right under the Housing Lease Protection Act or the Commercial Building Lease Protection Act;
5. Wages, retirement allowances, accident compensation, and other claims related to labor which have preferential payment right under the Labor Standards Act or the Act on the Guarantee of Workers' Retirement Benefits;
6. Claims for which provisional attachment is exercised related to attached property;
7. Claims grounded on the authentic copy of judgement having executory power.
(2) If a person who holds the rights to lease on a deposit basis which are not extinguishable by sale of property desires to have distribution, he/she shall request the distribution by the closing date of the request for distribution.
(3) Where the burden that the purchaser has to bear varies depending upon the request for distribution under paragraphs (1) and (2), no person who has requested the distribution may withdraw it after lapse of the closing date of the request for distribution.
(4) The head of a tax office shall give a peremptory notice to the person having any claim falling under each subparagraph of paragraph (1) which has been registered or recorded before registration or record of the notice of a public auction to file a report with the head of the tax office on whether any claim exists, grounds therefor and amount (including principal, interest, expenses, and other incidental claims) by the closing date of the request for distribution.
(5) If a creditor who is subject to reporting his/her claims fails to file a report under paragraph (4), the head of a tax office shall compute an amount of the claims held by such creditor in accordance with the evidence materials specified in the record of execution of a public auction. In such cases, the relevant creditor who is subject to reporting his/her claims shall not add any claim amount thereon.
(6) The head of a tax office shall inform the persons specified in paragraphs (1) and (2) and the heads of the following agencies and institutions that they must file a request for distribution by the closing date of the request for distribution: <Amended by Act No. 11125, Dec. 31, 2011; Act No. 11690, Mar. 23, 2013; Act No. 12844, Jan. 19, 2014; Act No. 14839, Jul. 26, 2017>
1. Ministry of the Interior and Safety;
2. National Tax Service;
3. Korea Customs Service;
4. National Health Insurance Service under the National Health Insurance Act;
5. National Pension Service under the National Pension Act;
6. Korea Workers’ Compensation and Welfare Service under the Industrial Accident Compensation Insurance Act.
(7) If the notice of a public auction, which is given by the head of a tax office pursuant to Article 68, includes the peremptory notice of the report on claims under paragraph (4) or information about the request for distribution under paragraph (6), the peremptory notice or information under the relevant paragraph shall be deemed to have been given. <Newly Inserted by Act No. 11125, Dec. 31, 2011>
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 68-3 (Preparation and Keeping of Detailed Statement of Property Subject to Public Auction and Other Matters)
(1) The head of a tax office shall prepare a detailed statement of property subject to a public auction, including the following matters, based upon the investigation on the current status of the relevant property under Article 62-2:
1. Name, location, quantity, quality, the estimated sale price, and other important factors of the property subject to a public auction;
2. Possessors of the property subject to a public auction and a source of their rights of possession, periods that the possessors are entitled to possess, statements of the persons concerned on the amount of rent or deposit;
3. Current status of the requests for distribution under Article 68-2 (1) and (2) and current status of report on claims under paragraph (4) of the same Article;
4. Rights or provisional dispositions on the property subject to a public auction which do not lose their effect by sale of the property;
5. Summary of the surface rights which shall be considered to be established by sale of the property.
(2) The head of a tax office shall keep the following materials at the tax office from seven days before the commencement of the bidding until the closing of the bids or publish it through the information and communications network so that the persons who desire to participate in the bidding may peruse them:
1. Detailed statement of property subject to a public auction under paragraph (1);
2. Information about the prices that an appraiser has appraised under Article 63 (2);
3. Other information necessary to determine the bidding price.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 69 (Cancellation of Public Auction and Public Notification thereof)
(1) In any of the following cases, the head of a tax office may cancel a public auction:
1. If the attachment of the relevant property is cancelled;
2. If the disposition on default is deferred pursuant to Article 85-2;
3. If the competent court decides to suspend execution with regard to the disposition on default pursuant to Article 23 of the Administrative Litigation Act;
4. Other cases specified by Presidential Decree as cases where it is impracticable to continue a public auction.
(2) If the head of a tax office finds that it is necessary to continue a public auction after the public auction was cancelled pursuant to paragraph (1) because the cause for cancellation ceases to exist, he/she may conduct re-auction pursuant to Article 74.
(3) If a public auction is cancelled before the date set for making a decision on sale under Article 67 (2) 9 (hereinafter referred to as the "date of the decision on sale"), the cancellation of the public auction shall be publicly notified.
[This Article Wholly Amended by Act No. 11605, Jan. 1, 2013]
 Article 70 (Period for Notification of Public Auction)
A public auction shall be conducted ten days after the date of notification: Provided, That it may be conducted even before a lapse of 10 days, where it costs much to keep the property, or the value thereof is likely to decrease substantially.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 71 (Suspension of Public Auction)
(1) If the delinquent taxpayer or the third person has fully paid the amount in arrears before the date of the decision of sale, the public official who conducts a public auction shall suspend the public auction of the property. In such cases, he/she may give a verbal or other notice of the suspension to those bidders instead of making a public notice under Article 69.
(2) In putting up various kinds of property for a public auction as a whole, if the proceeds from partial sale are appropriated for the payment of amounts in arrears in full, the public auction of the remaining property shall be suspended.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 71-2 (Cancellation of Registration or Record of Public Auction Notification)
In any of the following cases, the head of a tax office shall request the relevant government agencies to cancel the registration or record of the public auction notification given under Article 67-2:
1. Where public notification is given for cancellation of a public auction under Article 69;
2. Where a public auction is suspended under Article 71;
3. Where a sale decision is cancelled under Article 78 (1) 1.
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 72 (Restrictions on Participation in Public Auction)
Persons who are deemed to fall under any of the following cases may be restricted by the head of a tax office from participating in a public auction, or from obtaining access to an auction house for two years after the fact is found. This restriction shall also be applied to those who have employed such restricted persons within two years thereafter, or employed them as their bidding agents:
1. Where he/she hinders other bidder's participation in a public auction, the determination of the bidder with the highest price, or the purchaser's payment of the price;
2. Where he/she colludes with other bidders to unreasonably lower the price of property at a public auction;
3. Where he/she files an application for the purchase with a false name.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 73 (Bidding and Opening of Bids)
(1) A person who intends to bid shall submit an application stating his/her name, domicile, residence, the denomination of property which he/she desires to purchase, its price, bid bond for a public auction, and other necessary descriptions to the public officials who conduct the auction before opening the bids. <Amended by Act No. 13622, Dec. 29, 2015>
(2) The public official who conducts a public auction shall openly oversee the public auction and enter each bid price in his/her bidding report.
(3) The successful bidder shall be determined by the highest bid price which exceeds the estimated sale price.
(4) If there are two or more successful bidders, the final bidder shall be determined by lot, immediately.
(5) In the case of paragraph (4), if a bidder is not present or does not draw a lot, a public official who has not been involved in the bidding may draw a lot on his/her behalf.
(6) If there is no person who has submitted a bid exceeding the estimated sale price, another bidding may be conducted immediately at the same place.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 73-2 (Co-owner's Right for Preferential Purchase)
(1) Where property subject to a public auction is a share of the common property, any co-owner may provide a bid bond for a public auction not later than the date of the decision on sale, and submit a report on his/her intention to purchase the relevant property on a preferential basis at the same price as the highest bidding price which exceeds the estimated sale price. <Amended by Act No. 13622, Dec. 29, 2015>
(2) In the case of paragraph (1), the head of the tax office shall decide to sell property subject to a public auction to the co-owner, notwithstanding Article 73 (3).
(3) When there are several co-owners who have submitted a report on their intention to purchase property subject to a public auction on a preferential basis and have completed the procedures referred to in paragraph (2), they may purchase the relevant property according to the ratio of their common shares unless there is any special consultation thereabout.
(4) Where a person who was decided to purchase property subject to a public auction under paragraph (2) has failed to pay the purchase price, the head of the tax office may decide to sell the property subject to a public auction again to another bidder who has offered the highest amount which exceeds the estimated sale price.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 73-3 (Report on Purchase by Next-Highest Bidders)
(1) After the successful bidder is determined in accordance with Article 73, any bidder other than the successful bidder may pay a bid bond for a public auction before the date of the decision on sale and report his/her intent to purchase the property subject to the public auction for a price equal to or higher than the amount of the highest bidding price less the bid bond for a public auction if the decision on sale is cancelled for reasons falling under Article 78 (1) 2 (hereinafter referred to as “report on purchase by next-highest bidders”).
(2) When two or more persons submit the report on purchase by next-highest bidders pursuant to paragraph (1) (hereinafter referred to as “next-highest bidder who submitted a report on purchase”), the head of a tax office shall decide the person who submitted the highest price as the next-highest bidder who submitted a report on purchase: Provided, That where two or more persons submitted the highest price, the next-highest bidder who submitted a report on purchase shall be determined by lot.
(3) When the head of a tax office receives a report on purchase by next-highest bidders, he/she shall decide whether to grant a decision on sale with the next-highest bidder who submitted a report on purchase as the purchaser, within three days of cancellation of the initial decision on sale for reasons falling under Article 78 (1) 2: Provided, That in any of the following cases, the decision on sale shall not be granted to the next-highest bidder who submitted a report on purchase:
1. Cases falling under Article 75 (1) 1, 3 or 4;
2. Where the next-highest bidder who submitted a report on purchase is found to be a person subject to restriction on participation in a public auction.
[This Article Newly Inserted by Act No. 13622, Dec. 29, 2015]
 Article 74 (Re-auction)
(1) A re-auction shall be conducted when nobody desires to purchase the property subject to a public auction or the bid price is less than the estimated sale price.
(2) When the purchaser of the property subject to a public auction fails to pay the purchase price by the deadline for payment, a re-auction shall be conducted after cancelling the sale contract with the purchaser.
(3) The head of a tax office shall conduct re-auctions by gradually decreasing at each re-auction by the amount corresponding to 10/100 of the estimated sale price, and may conduct a re-auction with the estimated sale price newly determined under Article 63, when the property is not sold despite that he/she has conducted re-auctions decreasing the estimated sale price gradually to the amount corresponding to 50/100 of the originally estimated sale price: Provided, That this shall not apply where a re-auction is conducted immediately under Article 73 (6).
(4) In cases of re-auctions under paragraphs (1) and (2), Articles 63 through 67, Articles 68, 68-2, 68-3, Articles 69 through 71, and Articles 71-2, 72, 73, 73-2, and 73-3 shall apply mutatis mutandis: Provided, That, notwithstanding Article 70, the head of a tax office may shorten a notification period of the public auction by no more than five days. <Amended by Act No. 13622, Dec. 29, 2015>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 75 (Decision to Sell and Deadline for Payment of Purchase Price, etc.)
(1) When the head of a tax office has decided on the successful bidder under Article 73, he/she shall decide on the sale on the date of decision on sale by determining the successful bidder to be the purchaser, if the case does not fall under any of the reasons prescribed in the following subparagraphs:
1. Where there occurs a reason to suspend the public auction under Article 71 before making a sale decision;
2. Where the successful bidder is turned out to be a person who is limited in participating in the public auction under Article 72;
3. Where a co-owner files a report on the preferential purchase under Article 73-2;
4. Other cases where the head of a tax office deems there exists an important fact which prevents him/her from making sale decision.
(2) The sale decision shall take its effect at the time the sale decision is made on the date of the decision on sale.
(3) Upon determining the sale, the head of a tax office shall issue to the purchaser a notice of decision to sell, stating the sale price and the deadline for payment: Provided, That this notice may be substituted by a verbal notice when there is an immediate payment of the purchase price of the property which requires no registration or record of the transfer of its rights.
(4) The deadline for payment as provided for in paragraph (3) shall be not more than seven days from the date of determining the sale: Provided, That the head of a tax office may extend the deadline within 30 days, if it is deemed necessary.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 76 (Peremptory Notice of Payment of Purchase Price)
If the purchaser fails to pay the purchase price by the designated time limit, the head of a tax office shall notify peremptorily the payment by re-designating the time limit.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 77 (Effect of Payment of Purchase Price)
(1) Upon paying the purchase price, the purchaser shall obtain the property.
(2) If the head of a tax office receives the purchase price, the amount in arrears shall be considered to be collected to that extent.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 78 (Cancellation of Decision to Sell)
(1) In any of the following case, the head of a tax office shall cancel the decision on sale of the attached property, and notify it to the purchaser:
1. After making a decision on sale under Article 75, where any delinquent taxpayer has paid the amount in arrears relating to the attachment, by obtaining the consent of the purchaser, before the purchaser pays the purchase price, and files an application for a cancellation of the decision on sale;
2. Where the purchaser fails to pay the purchase price not later than the designated deadline, even if a preemptory notice has been made under Article 76.
(2) Where any decision on sale of the attached property is cancelled under paragraph (1) 1, the bid bond for a public auction shall be returned to the purchaser, and where any decision on sale of the attached property is cancelled under paragraph (1) 2, the bid bond for a public auction shall be appropriated in the order of the expenses for disposition on default and national taxes and additional dues related to the attachment, and the balance shall be paid to the delinquent taxpayer. <Amended by Act No. 13622, Dec. 29, 2015>
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 79 (Procedures for Transferring Rights on Sold Property)
If the delinquent taxpayer fails to follow the procedures of transferring rights on sold property, the head of a tax office shall vicariously take the procedures for transferring rights on the sold property, as prescribed by Presidential Decree: Provided, That where Article 61 (5) or 62 (2) are applicable, the Korea Asset Management Corporation may take such procedures by proxy, and the execution of procedures in this case shall be regarded as having been done by the head of a tax office.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 11 Liquidation
 Article 80 (Scope of Distribution of Money)
(1) The head of a tax office shall distribute the money falling under any of the following subparagraphs under Article 81: Provided, That where Article 61 (1) or 62 (2) is applicable, the Korea Asset Management Corporation may distribute it by proxy, and the distribution of money in this case shall be regarded as having been done by the head of a tax office:
1. The attached money;
2. The money received from the delinquent taxpayer or the third obligor due to the attachment of claims, securities or intangible property right, etc.;
3. The proceeds from sale of the attached property and interest for deposit of such proceeds from sale;
4. The money received by requesting delivery.
(2) Where the Korea Asset Management Corporation conducts the distribution of money by proxy under the proviso to paragraph (1), the provisions of Article 61 (8) shall be applied mutatis mutandis.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 80-2 (Designation of Distribution Date)
(1) If the head of a tax office intends to distribute money under Article 80 (1) 2 and 3, he/she shall distribute it by designating a distribution date within 30 days after the date on which relevant money is received from the delinquent taxpayer, third obligor or purchaser: Provided, That where it is impracticable to prepare a distribution statement within 30 days, he/she may postpone the distribution date by not more than 30 days.
(2) When the distribution date is designated under paragraph (1), the head of a tax office shall notify it to the delinquent taxpayer, creditors who are subject to reporting on claims, and creditors who have requested distribution (hereinafter referred to as "delinquent taxpayers, etc.").
(3) Notwithstanding paragraph (2), no notification may be given when the delinquent taxpayers, etc. are staying in foreign countries or when their whereabouts are not clear.
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 81 (Distribution Method)
(1) The money as provided for in Article 80 (1) 2 and 3 shall be distributed to the amount in arrears and other claims as provided for in the following subparagraphs: Provided, That in cases of the claims which are subject to requesting distribution by the closing date of the request for distribution under Article 68-2 (1) and (2), the distribution shall be made only to the claims for which requests for distribution are filed:
1. The amount in arrears related to the attached property;
2. The amount in arrears, local taxes or public charges for which the delivery is requested;
3. Claims secured by the right of lease on a deposit basis, pledge, or mortgage related to the attached property;
4. Claims for return of deposit for lease which have a preferential payment right under the Housing Lease Protection Act or the Commercial Building Lease Protection Act;
5. Wage, retirement allowance, accident compensation, and other claims related to labor which have preferential payment right under the Labor Standards Act or the Act on the Guarantee of Workers' Retirement Benefits;
6. Claims for which provisional attachment is exercised related to the attached property;
7. Claims grounded on the authentic copy of judgement having executory power.
(2) The money as prescribed in Article 80 (1) 1 and 4 shall be appropriated for the amount in arrears related to the attachment or the request for delivery, respectively.
(3) The money left over after distribution or appropriation under paragraphs (1) and (2) shall be paid back to the delinquent taxpayer.
(4) Where the sale price can not cover the total amount of the amount in arrears and other claims as provided for in the subparagraphs of paragraph (1), the head of a tax office shall distribute the money in the order as prescribed in the Civil Act and other statutes.
(5) When the head of a tax office has distributed under paragraph (1) or appropriated the money of the amount in arrears under paragraph (2) in preference of the money of the amount in arrears due to misunderstanding of distribution order, unreasonable request for delivery or other reasons similar thereto, he/she shall return the money to the creditors who have priority over the national taxes in the same manner as the national taxes are refunded.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 82 (Distribution of Proceeds from Sale of State or Public Properties)
Distribution of the proceeds from the sale of rights to the national or public property attached under Article 52 (1) shall be carried out in the order of each of the following subparagraphs:
1. Payment of the remaining amount that the delinquent taxpayer has been unable to pay yet, from the purchase price of the state or public property;
2. Appropriation for the amount in arrears;
3. Payment to the delinquent taxpayer, if there is still some money left after making payment under subparagraph 1 or the appropriating under subparagraph 2.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 83 (Preparation of Distribution Statement)
(1) When the head of a tax office distributes money pursuant to Article 80, he/she shall prepare a distribution statement and make it available by not later than seven days before the date of distribution. <Amended by Act No. 10527, Apr. 4, 2011; Act No. 11125, Dec. 31, 2011>
(2) Deleted. <by Act No. 10527, Apr. 4, 2011>
(3) A delinquent taxpayer, etc. may file an application with the head of a tax office for perusal or reproduction of documents, such as a delivery report, appraisal report, report on claims, request for distribution, and original tender of a distribution statement, which are the basis for computing the distribution amount. <Amended by Act No. 10527, Apr. 4, 2011>
(4) The head of a tax office shall comply with the request for perusal or reproduction as provided for in paragraph (3). <Amended by Act No. 10527, Apr. 4, 2011>
 Article 83-2 (Objection to Distribution Statement)
(1) Any delinquent taxpayer, etc. who appears on the distribution date may file an objection to the claims of other creditors or to the order of claims which are stated in the original tender of a distribution statement pursuant to Article 83 (1) within the scope related to his/her claims before lapse of the distribution date.
(2) Notwithstanding paragraph (1), any delinquent taxpayer may, despite that he/she fails to appear on the distribution date, file an objection in writing from the time the original tender of a distribution statement is provided until lapse of the distribution date
(3) Where no objection is filed pursuant to paragraph (1) or (2) or when the contents of the objections are not deemed justifiable, the head of a tax office shall immediately finalize the distribution statement as originally tendered.
(4) Where the contents of the objections pursuant to paragraph (1) or (2) are deemed justifiable or when an agreement is reached between the original tender of distribution statement and other delinquent taxpayers, etc., the head of a tax office shall finalize the original tender of a distribution statement after amending it accordingly.
[This Article Newly Inserted by Act No. 10527, Apr. 4, 2011]
 Article 84 (Deposit of Distributed Money)
(1) Where there is any distributed money which has not been paid to a creditor or a delinquent taxpayer, the head of a tax office shall deposit it in the Bank of Korea under the Bank of Korea Act (including agencies for the National Treasury).
(2) Upon depositing as provided for in paragraph (1), the head of a tax office shall inform the creditor of such deposit.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
SECTION 12 Suspension and Deferment of Disposition on Default
 Article 85 (Suspension of Disposition on Default and Public Notification
Thereof)
(1) If there would be no remainder, after the estimated value of the property subject to disposition on default is appropriated for the expenses for disposition on default, the disposition on default shall be suspended.
(2) When the property subject to disposition on default is such property as hypothecated for claims under Article 35 (1) 3 of the Framework Act on National Taxes, if there would be no remainder after the estimated value is appropriated for the expenses for disposition on default and the relevant amount of claims, the disposition on default shall also be suspended: Provided, That the head of a tax office need not suspend the disposition on default, if a request is filed pursuant to Article 56 for the delivery of the property subject to the disposition on default or a person participates in attachment pursuant to Article 57 with regard to such property. <Amended by Act No. 11605, Jan. 1, 2013>
(3) When suspending the disposition on default under paragraph (1) or (2), the head of a tax office shall, following deliberation of a national tax nonpayment readjustment committee provided for in Article 87, notify the public thereof for one month, as prescribed by Presidential Decree.
(4) If any cause for suspending disposition on default provided for in paragraph (1) or (2) occurs, the delinquent taxpayer (if he/she is not the owner of the property subject to the disposition on default, including the owner of the property) may also request the head of a tax office to suspend such disposition on default.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 85-2 (Deferment of Disposition on Default)
(1) In any of the following cases, the head of a tax office may defer the attachment of property or the sale of attached property for the disposition of a tax amount in arrears, as prescribed by Presidential Decree: <Amended by Act No. 11125, Dec. 31, 2011>
1. If a delinquent taxpayer satisfies the standard of a sincere taxpayer established by the Commissioner of the National Tax Service;
2. If it is deemed that the amount in arrears may be collected through deferring the attachment of property or the sale of the attached property, thereby enabling a delinquent taxpayer to normally operate his/her business.
(2) When the head of a tax office defers the attachment or sale under paragraph (1), he/she may cancel the attachment of property already made, if deemed necessary.
(3) When the head of a tax office defers the attachment of property or cancels the attachment under paragraphs (1) and (2), he/she may request the taxpayer to provide a corresponding security for tax payment: Provided, That no request for provision of the security for tax payment shall be made, where the sincere taxpayer submits a plan for the payment of an amount in arrears and a national tax nonpayment readjustment committee under Article 87 recognizes the appropriateness of the plan for the payment of the amount of delinquent taxes.
(4) Necessary matters concerning the procedure for application, approval, notice, etc., of the deferment pursuant to paragraph (1) shall be determined by Presidential Decree.
(5) Article 20 shall apply mutatis mutandis to the cancellation of the deferment of disposition on default and the lump-sum collection of the amount in arrears.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 86 Deleted. <by Act No. 11125, Dec. 31, 2011>
 Article 87 (National Tax Nonpayment Readjustment Committee)
(1) A national tax nonpayment readjustment committee shall be established under a regional tax service and other tax offices as designated by Presidential Decree in order to deliberate on the adjustment of defaulted national taxes.
(2) Matters necessary for the organization and operation of a national tax nonpayment readjustment committee pursuant to paragraph (1) shall be determined by Presidential Decree.
[This Article Wholly Amended by Act No. 10527, Apr. 4, 2011]
 Article 88 Deleted. <by Act No. 10527, Apr. 4, 2011>
ADDENDA
(1) (Enforcement Date) This Act shall enter into force on January 1, 1975.
(2) (Transitional Measures) Procedures or disposals taken for the collection of national taxes in accordance with the previous provisions shall be considered to be taken under this Act, as far as this Act includes the corresponding provisions.
(3) (Ditto) The proviso of Article 21 (including where it is applied mutatis mutandis in Article 22 (4)) shall also apply to the national taxes in arrears as at the time this Act enters into force.
(4) (Applicability) The provisions of Article 22 (3) shall apply beginning with the first increased additional dues for the national taxes in arrears notified after this Act enters into force.
(5) (Relations with Other Statutes) When other statutes quote provisions of the previous National Tax Collection Act, they shall be considered to quote the corresponding provisions of this Act.
ADDENDA <Act No. 3661, Dec. 19, 1983>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1984.
Article 2 (Applicability to Notice to Taxpayer)
The amended provisions of the latter part of Article 12 shall apply, beginning with the portion for which notice of tax payment is delivered to the taxpayer with the secondary liability for the first time, after this Act enters into force.
Article 3 (Applicability to Effect of Deferment of Collection)
The amended provisions of Article 19 (4) shall apply, beginning with the portion of the deferment of collection made for the first time under Article 122 of the Company Reorganization Act, after this Act enters into force.
Article 4 (Applicability to Effect of Participation in Attachment)
The amended provisions of Article 58 (1) 1 shall apply, beginning with the participation in the attachment made for the first time, after this Act enters into force.
Article 5 (Transitional Measures concerning Additional Dues)
Notwithstanding the amended provisions of Articles 21 and 22, previous provisions shall apply to the additional dues (including the increased additional dues which shall be collected in addition to the additional dues) for the national taxes in arrears before this Act enters into force.
ADDENDA <Act No. 3912, Dec. 31, 1986>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 1987.
Articles 2 through 7 Omitted.
ADDENDA <Act No. 4561, Jun. 11, 1993>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1994.
Articles 2 through 9 Omitted.
ADDENDA <Act No. 4673, Dec. 31, 1993>
(1) (Enforcement Date) This Act shall enter into force on January 1, 1994.
(2) (Applicability to Increased Additional Dues) The amended provisions of Article 22 (1) shall apply, beginning with the national taxes in arrears for the first time, after this Act enters into force.
(3) (Applicability to Attachment before Becoming Definite) The amended provisions of Article 24 (5) 2 shall apply, beginning with those attached for the first time, after this Act enters into force.
(4) (Applicability to Effect of Attachment of Real Estate, etc.) The amended provisions of Article 47 (2) shall apply, beginning with the attached property the ownership of which is transferred for the first time, after this Act enters into force.
ADDENDA <Act No. 4811, Dec. 22, 1994>
(1) (Enforcement Date) This Act shall enter into force on January 1, 1995.
(2) (Applicability to Deferment of Collection) The amended provisions of Article 15 (1) shall apply, beginning with those for which a procedure of a mutual agreement is in progress on the date when this Act enters into force.
ADDENDA <Act No. 4981, Dec. 6, 1995>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDUM <Act No. 5190, Dec. 30, 1996>
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 5 and 6 shall enter into force on March 1, 1997.
ADDENDA <Act No. 5371, Aug. 22, 1997>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation.
Articles 2 through 9 Omitted.
ADDENDUM <Act No. 5454, Dec. 13, 1997>
This Act shall enter into force on January 1, 1998. (Proviso Omitted.)
ADDENDA <Act No. 6053, Dec. 28, 1999>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2000.
(2) (Applicability to Collection before Payment Period) The amendments to Article 14 (1) 4 shall apply, beginning with the disposition of transaction suspension taken first by the clearing house after the enforcement of this Act.
(3) (Applicability to Public Auction) The amendments to Articles 79 and 80 shall be applicable, beginning with the first sale after the enforcement of this Act.
ADDENDA <Act No. 6073, Dec. 31, 1999>
Article 1 (Enforcement Date)
The Act shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Act No. 6805, Dec. 26, 2002>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2003.
(2) (Applicability to Bid Bond for Public Auction) The amended provisions of Article 65 (3) shall apply, beginning with the portion of commencing a public auction first after the enforcement of this Act.
(3) (Applicability to Suspension of Public Auction) The amended provisions of Article 71 (1) shall apply, beginning with the portion of taking part in a bidding under Article 73 first after the enforcement of this Act.
(4) (Applicability to Cancellation of Decision on Sale) The amended provisions of Article 78 (1) 1 shall apply, beginning with the portion of making a decision on sale first after the enforcement of this Act.
ADDENDA <Act No. 7004, Dec. 30, 2003>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) (Applicability) The amended provisions of main sentence of Article 21 shall apply, beginning with the first portion that reaches its deadline for payment (in the case of the portion whose tax collection is deferred, the period of deferment of collection) after the enforcement of this Act.
ADDENDUM <Act No. 7116, Jan. 29, 2004>
This Act shall enter into force on the date of its promulgation.
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.
ADDENDA <Act No. 7931, Apr. 28, 2006>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Restriction on Attachment on Wage Claim)
The amended provisions of Article 33 shall apply, beginning with the portion attached first after the enforcement of this Act.
Article 3 (Applicability to Sale of Listed Stocks, etc.)
The amended provisions of Article 61 (2) shall apply, beginning with the stocks listed in the securities market or in the KOSDAQ market, which are sold for the first time after the enforcement of this Act.
Article 4 (Applicability to Bid Bond, etc.)
The amended provisions of Article 65 (3) shall apply, beginning with the portion paid first after the enforcement of this Act.
Article 5 (Applicability to Public Announcement of Public Auction)
The amended provisions of Article 67 (2) 3 shall apply, beginning with the portion announced public auction publicly first after the enforcement of this Act.
Article 6 (Applicability to Extent of Distribution of Money)
The amended provisions of Article 80 (1) 3 shall apply, beginning with the portion made the distribution of money first after the enforcement of this Act.
ADDENDA<Act No. 8055, Oct. 27, 2006>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) (Applicability to Co-owners' Right for Preferential Purchase) This Act shall apply, beginning with the portion for which a public notification for public auction is made on or after the date when this Act enters into force.
ADDENDA <Act No. 8832, Dec. 31, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2008.
Article 2 (Applicability to Increased Additional Due)
The amended provisions of Article 22 (2) shall apply, beginning with the portion that is added on or after the date when this Act enters into force.
Article 3 (Applicability to Exemption from Provision of Security at Deferment of Disposition on Default)
The amended provisions of proviso to Article 85-2 (3) shall apply, beginning with the portion that is requested for deferment of disposition on default on or after the date when this Act enters into force.
ADDENDA <Act No. 9265, Dec. 26, 2008>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2009: Provided, That the amended provisions of Articles 61 (2) and 65 (3) shall enter into force on February 4, 2009.
Article 2 (Applicability to Restrictions on Government-Permitted Business)
The amended provision of Article 7 (2) shall apply, beginning with the portion that is requested to place restrictions on the government-permitted business for the first time after this Act enters into force.
Article 3 (Applicability to Effect of Deferring Collection of Taxes in Arrears, etc.)
The amended provision of Article 19 (4) shall apply, beginning with the portion the collection of which is deferred as provided for in Article 140 of the Debtor Rehabilitation and Bankruptcy Act for the first time after this Act enters into force.
Article 4 (Applicability to Demand and Peremptory Notice)
The amended provision of Article 23 shall apply, beginning with the portion the deadline for payment of which elapses for the first time after this Act enters into force.
Article 5 (Applicability to Public Auction)
The amended provision of Article 61 (4) shall apply, beginning with the portion that is put up for a public auction for the fist time after this Act enters into force.
ADDENDA <Act No. 9617, Apr. 1, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Articles 2 through 13 Omitted.
ADDENDA <Act No. 9913, Jan. 1, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2010.
Article 2 (Applicability to Order of Collection)
The amended provisions of Article 4 shall apply, beginning with the amount in arrears which is first paid after this Act enters into force.
Article 3 (Applicability to Bid Bond for Public Auction)
The amended provisions of Article 65 (4) shall apply, beginning with the bid bond paid where a successful bidder does not conclude a contract to purchase property after April 30, 2009.
Article 4 (Applicability to Cancellation of Decision to Sell)
The amended provisions of Article 78 (2) shall apply, beginning with the contract deposit paid where the purchaser fails to pay the purchase money by the designated deadline after April 30, 2009, and the decision on sale is cancelled accordingly.
ADDENDA <Act No. 10527, Apr. 4, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 62-2, 67, 67-2, 68-2, 68-3, 69, 71, 71-2, 73-2, 74, 75, 80-2, 81, 83, and 83-2 shall enter into force on January 1, 2012.
Article 2 (Applicability to Effect, etc. of Participation in Attachment)
The amended provisions of Article 58 shall apply, beginning with the peremptory notice to be given for the disposition of sale for the first time after the enforcement of this Act.
Article 3 (Applicability to Investigation on Current Status of Property Subject to Public Auction)
The amended provisions of Article 62-2 shall apply, beginning with the public auction to be held for the first time after the enforcement of the same amended provisions.
Article 4 (Applicability to Method and Notification of Public Auction)
The amended provisions of Article 67 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 5 (Applicability to Request or Cancellation of Registration or Record of Public Auction Notification)
The amended provisions of Articles 67-2 and 71-2 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the amended provisions of Articles 67-2 and 71-2.
Article 6 (Applicability to Request for Distribution, etc.)
The amended provisions of Articles 68-2 and 81 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the amended provisions of Articles 68-2 and 81.
Article 7 (Applicability to Preparation and Keeping of Detailed Statement of Property Subject to Public Auction)
The amended provisions of Article 68-3 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 8 (Applicability to Notification of Cancelling or Suspension of Public Auction)
The amended provisions of Articles 69 and 71 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the amended provisions of Articles 69 and 71.
Article 9 (Applicability to Co-owner's Right for Preferential Purchase)
The amended provisions of Article 73-2 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 10 (Applicability to Decision to Sell and Deadline for Payment of Purchase Price, etc.)
The amended provisions of Article 75 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 11 (Applicability to Designation of Distribution Date)
The amended provisions of Article 80-2 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 12 (Applicability to Preparation of Distribution Statement)
The amended provisions of Article 83 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
Article 13 (Applicability to Filing Objection to Distribution Statement)
The amended provisions of Article 83-2 shall apply, beginning with the public auction notification to be given for the first time after the enforcement of the same amended provisions.
ADDENDA <Act No. 10682, May 19, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Act No. 11125, Dec. 31, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2012. (Proviso Omitted.)
Article 2 (Applicability to Deferment of Collection before Beginning of Payment Period)
The amended provisions of Article 15 (4) and (5) shall apply, beginning with the applications that a taxpayer files for the deferment of notice, etc. on or after January 1, 2012.
Article 3 (Applicability to Deferment of Collection of National Taxes Notified)
The amended provisions of Article 17 (4) and (5) shall apply, beginning with the applications that a taxpayer files for the deferment of collection on or after January 1, 2012.
Article 4 (Applicability to Exemption from Registration and License Tax for Registration or Record of Public Notice of Public Auction or Cancellation thereof)
The amended provisions of Article 67-2 (2) of the partial amendment (Act No. 10527) to the National Tax Collection Act shall apply, beginning with the public notice given for a public auction on or after January 1, 2012.
Article 5 (Applicability to Notice of Public Auction)
The amended provisions of subparagraphs 3 and 4 of Article 68 shall apply , beginning with public auctions publicly notified on or after January 1, 2012.
Article 6 (Applicability to Peremptory Notice of Report on Claims and Information about Request for Distribution)
The amended provisions of Article 68-2 (7) of the partial amendment (Act No. 10527) to the National Tax Collection Act shall apply, beginning with public auctions publicly notified on or after January 1, 2012.
ADDENDA <Act No. 11605, Jan. 1, 2013>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2013.
Article 2 (Applicability to Payment Statements)
The amended provisions of Article 8 shall apply, beginning with taxes paid after this Act enters into force.
Article 3 (Applicability to Deferment of Closing of Request for Distribution)
The amended provisions of Article 67 (5) shall apply, beginning with public auctions publicly notified after this Act enters into force.
Article 4 (Applicability to Cancellation of Public Auctions and Public Notification thereof)
The amended provisions of Article 69 (1) and (2) shall apply, beginning with cases where a cause of cancellation of a public auction occurs after this Act enters into force.
Article 5 (Applicability to Suspension of Disposition on Default)
The amended provisions of Article 85 (2) shall apply, beginning with cases where proceedings for the disposition on default commence after this Act enters into force.
ADDENDA <Act No. 11690, Mar. 23, 2013>
Article 1 (Enforcement Date)
(1) This Act shall enter into force on the date of its promulgation.
(2) Omitted.
Articles 2 through 7 Omitted.
ADDENDA <Act No. 11845, May 28, 2013>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation. (Proviso omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Act No. 11943, Jul. 17, 2013>
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. 12163, Jan. 1, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Restriction on Attachment of Wage Claims)
The amended provisions of the proviso to Article 33 (1) shall apply, beginning with the first attachment effected after this Act enters into force.
ADDENDA <Act No. 12844, Nov. 19, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the provisions amending any Act that has been promulgated before this Act enters into force but has yet to enter into force shall enter into force on the respective date the relevant Act enters into force.
Articles 2 through 7 Omitted.
ADDENDA <Act No. 13622, Dec. 29, 2015>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2016.
Article 2 (Applicability to Right of Inquiry or Inspection)
The amended provisions of subparagraph 7 of Article 27 shall apply, starting with the first inquiry or inspection conducted after this Act enters into force.
Article 3 (Applicability to Bid Bond for Public Auction)
The amended provisions of Article 65 (1) through (3) shall apply, starting with a public auction regarding which a public notice is issued after this Act enters into force.
Article 4 (Applicability to Report on Purchase by Next-Highest Bidders)
The amended provisions of Articles 67 (2) 13, 73-3, and 74 (4) shall apply, starting with a public auction regarding which a public notice is issued after this Act enters into force.
Article 5 (Transitional Measures concerning Cancellation of Fraudulent Act and Restoration to Original State)
To any act committed for the purpose of property right in order to evade collection of national taxes before this Act enters into force, the previous provisions shall apply notwithstanding the amended provisions of Article 30.
ADDENDA <Act No. 14040, Mar. 2, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Unattachable Property)
The amended provisions of subparagraph 13 of Article 31 shall apply, starting with the first property attached after this Act enters into force.
ADDENDA <Act No. 14116, Mar. 29, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 55 Omitted.
ADDENDA <Act No. 14383, Dec. 20, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2017: Provided, That the amended provisions of Article 30-2 shall enter into force on April 1, 2017, and the amended provisions of Article 61-2 shall enter into force on July 1, 2017.
Article 2 (Applicability to Entrustment of Disposition on Default)
The amended provisions of Article 30-2 shall apply beginning with the amount in arrears the disposition of which is first entrusted after this Act enters into force.
ADDENDA <Act No. 14839, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That among the Acts amended pursuant to Article 5 of this Addenda, amended parts of the Acts which were promulgated before this Act enters into force but the enforcement dates of which have not arrived, shall enter into force on the enforcement date of the relevant Act, respectively.
Articles 2 through 6 Omitted.