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ENFORCEMENT DECREE OF THE NATIONAL TAX COLLECTION ACT

Wholly Amended by Presidential Decree No. 7468, Dec. 31, 1974

Amended by Presidential Decree No. 8657, Aug. 20, 1977

Presidential Decree No. 10697, Dec. 31, 1981

Presidential Decree No. 11311, Dec. 31, 1983

Presidential Decree No. 12781, Aug. 18, 1989

Presidential Decree No. 12866, Dec. 29, 1989

Presidential Decree No. 13797, Dec. 31, 1992

Presidential Decree No. 14075, Dec. 31, 1993

Presidential Decree No. 14474, Dec. 31, 1994

Presidential Decree No. 14870, Dec. 30, 1995

Presidential Decree No. 15190, Dec. 31, 1996

Presidential Decree No. 16666, Dec. 31, 1999

Presidential Decree No. 16709, Feb. 14, 2000

Presidential Decree No. 17037, Dec. 29, 2000

Presidential Decree No. 17831, Dec. 30, 2002

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 19239, Dec. 30, 2005

Presidential Decree No. 19422, Mar. 29, 2006

Presidential Decree No. 19460, Apr. 28, 2006

Presidential Decree No. 20623, Feb. 22, 2008

Presidential Decree No. 20720, Feb. 29, 2008

Presidential Decree No. 21303, Feb. 4, 2009

Presidential Decree No. 21938, Dec. 31, 2009

Presidential Decree No. 22036, Feb. 18, 2010

Presidential Decree No. 22151, May 4, 2010

Presidential Decree No. 22282, Jul. 21, 2010

Presidential Decree No. 22467, Nov. 2, 2010

Presidential Decree No. 22573, Dec. 30, 2010

Presidential Decree No. 23140, Sep. 16, 2011

Presidential Decree No. 23593, Feb. 2, 2012

Presidential Decree No. 24367, Feb. 15, 2013

Presidential Decree No. 25104, Jan. 17, 2014

Presidential Decree No. 25279, Mar. 24, 2014

Presidential Decree No. 26947, Feb. 5, 2016

Presidential Decree No. 27205, May 31, 2016

Presidential Decree No. 27472, Aug. 31, 2016

Presidential Decree No. 27511, Sep. 22, 2016

Presidential Decree No. 27834, Feb. 7, 2017

Presidential Decree No. 28647, Feb. 13, 2018

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Decree is to provide for matters delegated by the National Tax Collection Act and matters necessary for the enforcement thereof.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 2 (Certificate of Tax Payment)
A certificate of tax payment issued under Article 5 of the National Tax Collection Act (hereinafter referred to as the "Act") shall certify that a taxpayer does not owe any overdue tax, excluding the following amounts, as of the issue date: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. An amount, the collection of which is deferred under any provision of Articles 15 through 17 of the Act;
2. An amount for which the disposition on default is deferred under Article 85-2 of the Act;
3. An amount, the collection of which is deferred under Article 140 of the Debtor Rehabilitation and Bankruptcy Act or an amount related to the deferment of realization of the property attached by the disposition on default;
4. Value-added taxes, additional dues, or expenses for disposition on default (hereinafter referred to as “value-added taxes, etc.”) in arrears related to liability for tax payment in kind of a trustee prescribed in Article 2 of the Trust Act (hereinafter referred to as “trustee”) who is liable to pay value-added taxes, etc. levied on a person liable for tax payment with trust property under Article 3-2 of the Value-Added Tax Act (hereinafter referred to as “liability for tax payment in kind”).
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 3 (Government-Managed Institutions)
"Government-managed institution prescribed by Presidential Decree" in subparagraph 1 of Article 5 of the Act means a corporation or an organization subject to inspection by the Board of Audit and Inspection of Korea under Article 22 (1) 3 and 4 of the Board of Audit and Inspection Act.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 4 (Submission of Certificate of Tax Payment)
If a person who receives a payment under subparagraph 1 of Article 5 of the Act is not an original contractor, such person shall submit a certificate of tax payment according to the following classifications: <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
1. Where a payment is made for the transfer of a claim: Certificates of tax payment of the transferor and the transferee;
2. Where a payment is made in compliance with a court's assignment order: The execution creditor's certificate of tax payment;
3. Where a payment for a subcontract for a construction project is directly received pursuant to Article 14 (1) 1 or 2 of the Fair Transactions in Subcontracting Act: The subcontractor's certificate of tax payment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 5 (Exceptions to Submission of Certificates of Tax Payment)
(1) In any of the following cases, among cases referred to in subparagraph 1 of Article 5 of the Act, a certificate of tax payment is not required to be submitted:
1. Where a payment is received in connection with a private contract under any subparagraph of Article 26 (1) (excluding subparagraph 1 (d) of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which the State Is a Party or any subparagraph of Article 25 (1) (excluding subparagraph 7 (a) of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which a Local Government Is a Party;
2. Where a payment that the State or a local government receives belongs to the National Treasury or to the treasury of the local government;
3. Where the head of a tax office receives a payment by attaching a claim for the disposition on default of a national tax;
4. Where the competent court finds it impracticable to continue bankruptcy proceedings smoothly because a bankruptcy trustee under the Debtor Rehabilitation and Bankruptcy Act fails to obtain a certificate of tax payment and the court requests the head of the competent tax office to exempt the bankruptcy trustee from submitting the certificate of tax payment;
5. Where a taxpayer intends to pay the full amount of a contract price for a tax amount in arrears or a partial amount of a contract price for the full amount of a tax in arrears.
(2) Where a taxpayer who falls under any subparagraph of Article 5 of the Act is required to submit a certificate of tax payment, the competent government agency, etc. shall substitute the submission of the certificate of tax payment by making an inquiry to the Commissioner of National Tax Service (limited to inquiries through the National Tax Information and Communications Network) or the head of a tax office or by verifying whether any tax is in arrears with the administrative information shared pursuant to Article 36 (1) of the Electronic Government Act with the taxpayer's consent thereto.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 6 (Application for Issuance of Certificates of Tax Payment)
A person who intends to obtain a certificate of tax payment issued pursuant to Article 6 of the Act shall submit (including submission through the National Tax Information and Communications Network; the same shall apply hereafter in this Article) a document (including an electronic document) describing the following matters to the head of the tax office having jurisdiction over his/her place of domicile (referring to the place of residence, if the person is a foreigner with no domicile; the same shall apply hereinafter) or his/her place of business, if the person is an individual, or to the head of the tax office having jurisdiction over the place of the headquarters (referring to the principal place of business in Korea, if the person is a foreign corporation; the same shall apply hereinafter), if the person is a corporation: Provided, That if the Commissioner of the National Tax Service designates any other issuing tax office for the convenience of a taxpayer, such document shall be submitted to the head of the issuing tax office:
1. The domicile or residence and name of the taxpayer;
2. The purpose of use of the certificate of tax payment;
3. The number of certificates of tax payment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 7 (Valid Period of Certificates of Tax Payment)
(1) A certificate of tax payment shall be valid for 30 days from the issue date of the certificate: Provided, That if either a national tax already notified to the relevant applicant as of the issue date or a national tax of which the statutory deadline for payment comes during the month in which the certificate is issued (excluding national taxes voluntarily paid or paid through withholding) exists, the valid period may be limited to the statutory deadline for payment.
(2) When the head of a tax office limits the valid period to the statutory deadline for payment pursuant to the proviso to paragraph (1), he/she shall clearly state the grounds therefor and the valid period on the relevant certificate of tax payment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 7-2 (Application for Perusal of Delinquent National Taxes, etc.)
(1) A person who intends to apply for the perusal of delinquent national taxes pursuant to Article 6-2 of the Act shall file an application for the perusal of delinquent national taxes, etc. in the form prescribed by Ordinance of the Ministry of Strategy and Finance with the head of the competent tax office, along with a document proving the lessor's consent thereto and a document proving the status of the person who intends to lease the property.
(2) Upon receipt of an application for perusal under paragraph (1), the head of the competent tax office shall accept the application for perusal not earlier than 30 days (60 days for the composite income tax) after the deadline for filing a tax return for national taxes not paid yet, out of the national taxes for which the lessor has filed a tax return by the deadlines for filing a tax return on the tax base and tax amount under each tax law.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 8 (Reasons for Default)
"Justifiable reason prescribed by Presidential Decree" in Article 7 (1) of the Act means any of the following cases recognized by the head of a tax office (including the commissioner of a regional tax office; hereafter the same shall apply in this Article and Articles 9, 10-3, and 10-4): <Amended by Presidential Decree No. 26947, Feb. 5, 2016; Presidential Decree No. 28647, Feb. 13, 2018>
1. Where the notice of tax payment is served by public notification;
2. Where a taxpayer has difficulties in paying a tax due to a natural disaster, fire, war, or any other disaster, or theft;
3. Where a taxpayer has difficulties in paying a tax due to the illness of the taxpayer or one of his/her cohabiting family members;
4. Where a taxpayer has difficulties in paying a tax due to a serious loss that he/she suffers in his/her business;
5. Where a taxpayer has a ground specified in any provision of Article 14 (1) 3 through 5 of the Act;
6. Where a taxpayer's property falls under Article 85 (1) or (2) of the Act;
7. Where a ground similar to any of those specified in subparagraphs 1 through 6 exists;
8. Where a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults on value-added taxes, etc. related to such liability for tax payment in kind.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 9 (Exceptions to Calculation of Number of Arrears and Restrictions on Government-Permitted Business)
(1) For the purpose of counting three times of arrears under Article 7 (2) of the Act, each tax notice shall be counted as each time.
(2) "Cases prescribed by Presidential Decree" in Article 7 (2) of the Act means either of the following cases:
1. Where a case falls under Article 8;
2. Where the head of a tax office finds that a taxpayer has difficulties in paying taxes.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 10 Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
 Article 10-2 (Furnishing Materials on Arrearage)
(1) "Other cases prescribed by Presidential Decree" in the proviso to Article 7-2 (1) of the Act means any of the following cases: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
2. Where the disposition on default is deferred pursuant to Article 85-2 (1) of the Act;
3. Where a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults on value-added taxes, etc. related to such liability for tax payment in kind.
(2) "Amount prescribed by Presidential Decree" in each subparagraph of Article 7-2 (1) of the Act means five million won, respectively. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 10-3 (Creation, etc. of Data Files for Materials on Arrearage)
(1) Where the head of a tax office processes materials on arrearage defined in the main sentence of Article 7-2 (1) of the Act (hereinafter referred to as "materials on arrearage") by an electronic information processing system, he/she may create data files about materials on arrearage (referring to materials on arrearage recorded and stored in magnetic tapes, magnetic discs, and other similar media; the same shall apply hereinafter). <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
(2) Matters necessary for the arrangement, management, storage, etc. of data files about materials on arrearage under paragraph (1) shall be determined by the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 10-4 (Request, etc. for Materials on Arrearage)
(1) A person who intends to request (hereafter referred to as "requesting person" in this Article) materials on arrearage pursuant to the main sentence of Article 7-2 (1) of the Act shall submit a document describing the following matters to the head of a tax office: <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
1. The requesting person's name and domicile;
2. Details of the requested materials and the purpose of use of such materials.
(2) Upon receipt of a request for materials on arrearage under paragraph (1), the head of a tax office may provide such materials on arrearage under Article 10-3 (1) in the form of files or documents. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
(3) If materials on arrearage provided pursuant to paragraph (2) cease to constitute materials on arrearage as a result of the payment of the amount in arrears, etc., the requesting person shall be notified of such fact within 15 days from the date on which such event occurs. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
(4) Except as otherwise provided in paragraphs (1) through (3), matters necessary for the request and provision of materials on arrearage shall be determined by the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 10-5 (Request for Prohibition of Departure)
(1) "Amount prescribed by Presidential Decree" in Article 7-4 (1) of the Act means 50 million won.
(2) "Persons prescribed by Presidential Decree" in Article 7-4 (1) of the Act means any of the following persons in whose cases the head of the competent tax office finds that he/she is unable to secure tax claims by attachment, public auction, collaterals, or a guarantor's letter of guarantee for the payment of taxes and that such persons are likely to evade the disposition on default: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. A person whose spouse or lineal ascendants or descendants have emigrated abroad (including where they have stayed abroad for at least three years);
2. A person who has remitted an amount equivalent to or over 50,000 U.S. dollars during the latest two years as of the date when a request for prohibition of departure is made;
3. A person who is found to have overseas assets equivalent to or over 50,000 U.S. dollars;
4. A taxpayer whose name is listed and disclosed pursuant to Article 85-5 (1) 1 of the Framework Act on National Taxes as one who has habitually defaulted the payment of a large tax amount;
5. A person who has travelled abroad at least three times or has stayed abroad for at least six months without any justifiable cause, such as business purposes, medical treatment of a disease, or death of a lineal ascendent or descendent, while his/her national taxes in arrears during the latest one year from the date when a request for prohibition of departure is made amount to at least 50 million won;
6. A person against whom a lawsuit seeking the invalidation of a deceptive act is pending under Article 30 of the Act or a lawsuit seeking the cancellation of a false contract made in conspiracy with a third party is pending pursuant to Article 35 (4) of the Framework Act on National Taxes.
(3) When the Commissioner of the National Tax Service requests the Minister of Justice to impose prohibition of departure on a delinquent taxpayer pursuant to Article 7-4 (1) of the Act, he/she shall clearly disclose the grounds on which he/she finds that the relevant delinquent taxpayer falls under any subparagraph of paragraph (2), that it is impracticable to secure tax claims, and that the relevant delinquent taxpayer is likely to evade the disposition on default.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 10-6 (Request for Lifting Prohibition of Departure)
(1) If any of the following events occurs to a person under prohibition of departure, the Commissioner of the National Tax Service shall request the Minister of Justice to lift prohibition of departure without delay: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. If the amount of national taxes in arrears becomes less than 50 million won as a result of the payment of the amount in arrears, the revocation of the decision to impose a tax, etc.;
2. If the conditions for requesting prohibition of departure under Article 10-5 (2) cease to exist.
(2) If any of the following events occurs to a person under prohibition of departure and if the Commissioner of the National Tax Service finds that the person is unlikely to escape abroad with intent to evade the disposition on default, the Commissioner of the National Tax Service may request the Minister of Justice to lift prohibition of departure:
1. If the person intends to travel abroad with a specific business plan, such as the conclusion of an overseas construction contract, the opening of an export letter of credit, or the conclusion of a joint venture agreement with a foreigner;
2. If the person intends to travel abroad because of the death of one of his/her lineal ascendants or descendants residing abroad;
3. If it is deemed necessary to lift prohibition of departure for a compelling cause, such as medical treatment of the person's disease, other than the events specified in subparagraphs 1 and 2.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
CHAPTER II COLLECTION
SECTION 1 (Articles 11 through 16) Deleted.
SECTION 2 Collection Procedure
 Article 17 Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
 Article 18 (Method of Payment)
(1) When a taxpayer receives a tax payment notice (including a notice of the expenses for disposition on default and a payment notice; the same shall apply hereinafter) or a demand notice (including a peremptory notice of payment; the same shall apply hereinafter) or intends to pay a tax with a payment statement pursuant to Article 8 of the Act, the taxpayer shall pay the tax in cash or by securities defined in the Revenue Payment by Securities Act. <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
(2) A taxpayer may pay a national tax specified by Ordinance of the Ministry of Strategy and Finance, among taxes notified, by automatically transferring the tax amount from a deposit account in a financial company, etc. (limited to financial companies, etc. handling the disbursement and receipt of national funds under Article 36 (1) and (2) of the Management of the National Funds Act): Provided, That a national tax overdue the deadline for payment shall not be paid by automatic transfer.
(3) A taxpayer may pay a national tax by account transfer through a financial company, etc. handling the disbursement and receipt of national funds under Article 36 (1) and (2) of the Management of the National Funds Act or through a person licensed for credit card business under Article 3 (1) of the Specialized Credit Financial Business Act by utilizing electronic media, such as the Internet, telephone telecommunications systems, and automated teller machines. In such cases, a taxpayer may use a document certifying payment, such as a certificate of payment utilizing an electronic medium, in lieu of a receipt issued by a receiving agency specified by tax laws.
(4) Matters necessary for the procedure for payment by automatic transfer under the main sentence of paragraph (2) and the procedure for payment by utilizing electronic media under the former part of paragraph (3) shall be determined by the Commissioner of the National Tax Service.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 19 Deleted. <by Presidential Decree No. 14474, Dec. 31, 1994>
 Article 20 (National Taxes Collectible Prior to Due Date)
National taxes that the head of a tax office may collect prior to the due date under Article 14 of the Act shall be limited to any of the following national taxes where he/she finds it impracticable to collect such taxes if he/she waits for the deadline for payment:
1. National taxes that have been already notified of;
2. National taxes of which the assessment of the tax base has been notified;
3. National taxes collected by withholding;
4. National taxes collected through a tax association;
5. Corporate tax subject to interim prepayment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 21 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
SECTION 3 Deferment of Collection
 Article 22 (Grace Period of Collection and Limit on Installment Payment)
(1) When the head of a tax office defers the collection of taxes on a ground specified in any provision of Article 15 (1) 1 through 4, and 6 of the Act, he/she may give not more than nine months from the day immediately after the date of deferment as a grace period, and the deadlines for installment payments and the amount of each installment during the grace period of collection may be determined by the head of the competent tax office. In such cases, if a grace period of collection exceeds six months, the head of the competent tax office shall require taxes to be paid in installments within not more than three months from six months after the beginning of the grace period as far as possible.
(2) Notwithstanding paragraph (1), if a person who has borrowed a business restart-up loan from the Small and Medium Business Corporation under the Small and Medium Enterprises Promotion Act or who has borrowed a business restart-up loan from the Korea Credit Guarantee Fund under the Credit Guarantee Fund Act or from the Korea Technology Finance Corporation under the Korea Technology Finance Corporation Act through deliberation on the assistance in business restart-up by the Credit Counseling and Recovery Service under Article 56 of the Microfinance Support Act, satisfies all the following requirements (in cases of subparagraphs 4 through 7, referring to cases where the person falls under any of the provisions of subparagraph 4 through 7) as of the date of filing an application for the deferment of collection of taxes and files an application for the deferment of collection of taxes (limited to the deferment of collection of income tax, corporate tax, value-added tax, and tax items added to the afore-said taxes) by not later than December 31, 2013 on a ground specified in any provision of Article 15 (1) 1 through 4, and 6 of the Act, the grace period of collection may be determined to be not more than 18 months from the day immediately after the date of deferment, and the deadlines for installment payments and the amount of each installment during the grace period of collection may be determined by the head of the competent tax office. In such cases, if a grace period exceeds 12 months, the head of the competent tax office shall require taxes to be paid in installments within not more than six months from 12 months after the beginning of the grace period as far as possible: <Amended by Presidential Decree No. 24367, Feb. 15, 2013; Presidential Decree No. 27205, May 31, 2016; Presidential Decree No. 27511, Sep. 22, 2016>
1. The amount of income (referring to sales calculated in accordance with the business accounting standards) during the immediately preceding taxable period shall not be more than one billion won;
2. The applicant shall have no record of punishment for a tax crime during the latest five years as of the date of filing the application for deferment of collection;
3. The applicant shall meet all the following requirements:
(a) The applicant shall have no record of default of national taxes more than three times during the latest one year;
(b) The amount of national taxes in arrears shall be less than ten million won;
(c) The amount of national taxes disposed of as deficits during the latest three years shall be less than ten million won;
4. If the applicant is obligated to keep accounting books by double entry pursuant to Article 160 (3) of the Income Tax Act or Article 112 of the Corporate Tax Act, the applicant shall have kept and recorded accounting books by double entry;
5. If the applicant is a business entity obligated to report and use a business account pursuant to Article 160-5 of the Income Tax Act, the applicant shall have reported and used the business account;
6. If the applicant is a business entity obliged to be registered as a credit card merchant pursuant to Article 162-2 (1) of the Income Tax Act or Article 117 (1) of the Corporate Tax Act, the applicant shall have been registered as a credit card merchant under subparagraph 5 of Article 2 of the Specialized Credit Financial Business Act;
7. If the applicant is a business entity obliged to be registered as a cash receipt merchant pursuant to Article 162-3 (1) of the Income Tax Act or Article 117-2 (1) of the Corporate Tax Act, the applicant shall have been registered as a cash receipt merchant under Article 126-3 (1) of the Restrictions of Special Tax Act.
(3) The grace period given due to a cause specified in Article 15 (1) 5 of the Act shall begin on the day immediately after the deadline for payment of the relevant tax or the date of commencement of proceedings for mutual agreement, whichever comes later, and shall end on the date of closing of proceedings for mutual agreement.
(4) The grace period given pursuant to Article 16 (1) of the Act shall not exceed 30 days from the day immediately following the date on which the grace period is given.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 23 (Application for Deferment of Collection)
A taxpayer who intends to apply for deferment of collection pursuant to Article 15 (2) or 17 (2) of the Act shall file an application (including electronic document), with the following matters stated therein, with the head of the competent tax office by not later than three days before the deadline for the payment of a national tax to be notified or already notified or the deadline for the demand notice or peremptory notice of a national tax in arrears (hereafter referred to as "deadline for payment, etc." in this Article): Provided, That if the head of the competent tax office finds that a taxpayer is unable to file an application by not later than three days before the deadline for payment, etc., he/she may permit the taxpayer to file the application by the deadline for payment, etc.: <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
1. The taxpayer's domicile or residence and name;
2. The taxable period, tax item, and amount of the national tax to be paid, and the deadline for payment;
3. Reasons and the period of deferment for which the applicant intends to apply for deferment of collection;
4. The amount of each installment and the number of installments, if the applicant intends to apply for deferment of collection to pay a tax in installments.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 24 (Notification, etc. of Deferment of Collection)
(1) When the head of a tax office intends to notify an applicant of the deferment of collection pursuant to Article 15 (3) or 17 (3) of the Act, he/she shall give a written notice with the following matters stated therein: <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
1. The taxable period, tax item, and amount of the national tax, the collection of which is deferred, and the deadline for payment;
2. The amount of each installment and the number of installments, where payment in installments is permitted for the purpose of deferment of collection;
3. The grace period of collection.
(2) When the head of a tax office approves the deferment of collection pursuant to Article 15 (4) or 17 (4) of the Act, he/she shall notify the applicant of the matters specified in paragraph (1) 1 through 3, while he/she shall notify the applicant of reasons for dismissal, if he/she dismisses the application. <Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 24-2 Deleted. <by Presidential Decree No. 14870, Dec. 30, 1995>
 Article 25 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
SECTION 4 Demand
 Article 26 (Demand Notice)
(1) Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
(2) "Amount prescribed by Presidential Decree" in the proviso to Article 23 (1) of the Act or the proviso to Article 23 (2) of the Act means ten thousand won. <Amended by Presidential Decree No. 23140, Sep. 16, 2011>
(3) The head of a tax office shall not issue a demand notice again with regard to a national tax of which the head of a Si/Gun/Gu has already issued a demand notice. <Amended by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 27 (Procedure for Entrustment of Collection of Amounts in Arrears)
(1) When the head of a tax office entrusts the collection of amounts in arrears pursuant to Article 23-2 (1) of the Act, he/she shall dispatch a written request for entrustment, stating therein the taxable period, tax item, amount, deadline for payment, etc. of national taxes unpaid by each delinquent taxpayer, 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"). <Amended by Presidential Decree No. 24367, Feb. 15, 2013; Presidential Decree No. 25279, Mar. 24, 2014>
(2) When the head of a tax office entrusts the collection of amounts in arrears pursuant to paragraph (1), he/she shall notify each delinquent taxpayer of the entrustment immediately.
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 27-2 (Amounts in Arrears Eligible for Entrustment)
In any of the following cases, the head of a tax office may entrust the collection of amounts in arrears pursuant to Article 23-2 (2) of the Act:
1. If a taxpayer's amount in arrears exceeds 100 million won;
2. If the head of a tax office finds it impracticable to collect an amount in arrears on a ground, such that the delinquent taxpayer has no income or property under his/her name.
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 27-3 (Entrustment Fee)
The entrustment fee under Article 23-2 (2) of the Act shall be calculated by multiplying either of the following amounts, out of the amount in arrears of which the Korea Asset Management Corporation is entrusted with the collection pursuant to Article 23-2 (1) of the Act, by the rate prescribed by Ordinance of the Ministry of Strategy and Finance within the maximum of 25/100:
1. The amount that a delinquent taxpayer has fully or partially paid, out of an amount in arrears;
2. The amount that the Korea Asset Management Corporation has collected, from a delinquent taxpayer's income or property discovered by it and notified of to the head of a tax office.
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 27-4 (Termination of Entrustment)
In any of the following cases, the head of a tax office shall terminate the entrustment of collection of the relevant amount in arrears:
1. Where a delinquent taxpayer's obligation to pay a tax is extinguished under Article 26 of the Framework Act on National Taxes;
2. Where it becomes possible to cover an amount in arrears with a collateral provided by the delinquent taxpayer as security for tax payment pursuant to Article 29 of the Framework Act on National Taxes.
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 27-5 (Supervision of Entrusted Collection)
When the Commissioner of the National Tax Service deems it necessary for the management of entrusted collection, he/she may request the Korea Asset Management Corporation to report on matters regarding entrusted affairs or to take necessary measures pursuant to Article 23-2 (1). In such cases, the Korea Asset Management Corporation shall comply with the request of the Commissioner of the National Tax Service unless there is a compelling reason not to do so.
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
CHAPTER III DISPOSITION ON DEFAULT
SECTION 1 Common Provisions
 Article 28 (Disposition on Default for Co-Owned Property)
If property to be attached is co-owned but each owner's share has not been fixed, the disposition on default for such property shall be executed as if each co-owner’s share of the property is equal.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 28-2 (Disposition on Default by Commissioners of Regional Tax Offices)
"A delinquent taxpayer specified by Presidential Decree" in Article 24 (1) of the Act means a person whose taxes in arrears amount to at least 50 million won for not less than one month after each due date. <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
[This Article Newly Inserted by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 29 (Transfer of Disposition on Default)
(1) If a delinquent taxpayer resides in an area outside of jurisdiction of the head of the competent tax office or if property to be attached exists in an area outside of jurisdiction of the head of the competent tax office, the head of the competent tax office may transfer the disposition on default to the head of the tax office having jurisdiction over the delinquent taxpayer's place of residence or the location of the property to be attached: Provided, That the disposition on default shall not be transferred if the property to be attached is a claim or a delinquent taxpayer's place of residence or the location of the property to be attached is within jurisdiction of at least two tax offices.
(2) The head of a tax office, to whom the disposition on default is transferred pursuant to the main sentence of paragraph (1), may refuse to accept the transfer of the disposition on default, if the property to be attached does not exist within his/her jurisdiction. In such cases, if the delinquent taxpayer resides within jurisdiction, the head of the tax office having jurisdiction shall dispatch a search report under Article 26 (5) of the Act to the head of the tax office who transferred the disposition on default.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 30 (Continuation of Disposition on Default)
Even where a delinquent taxpayer is declared bankrupt, the head of a tax office shall continue the disposition on default when property already attached exist.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 31 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 32 (Business Subject to Night Search)
"Business prescribed by Presidential Decree" in Article 26 (4) of the Act means any of the following:
1. Providing food, alcoholic beverages, and entertainment by entertainers to guests with guest rooms equipped for such services;
2. Building and running a dance hall for public uses;
3. Providing alcoholic beverages, meals, and other foodstuffs;
4. A business activity similar to any of the business activities specified in subparagraphs 1 through 3.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 33 Deleted. <by Presidential Decree No. 28647, Feb. 13, 2018>
 Article 34 (Right of Inquiry or Inspection)
“Person prescribed by Presidential Decree” in subparagraph 7 of Article 27 means any person in a relationship of relatives under Article 1-2 (1) of the Framework Act on National Taxes or in an economic relationship under paragraph (2) of the same Article.
[This Article Newly Inserted by Presidential Decree No. 26947, Feb. 5, 2016]
 Article 35 (Entrustment of Disposition on Default)
(1) The head of a tax office may entrust the head of a customs office with disposition on default against imported goods of habitual delinquent taxpayers falling under Article 85-5 (1) 1 of the Framework Act on National Taxes (hereinafter referred to as “habitual delinquent taxpayers”) pursuant to Article 30-2 (1) of the Act.
(2) The head of a tax office shall inform habitual delinquent taxpayers of the fact that disposition on default may be entrusted to the head of a customs office if they fails to pay taxes in arrears within a fixed period not exceeding one month.
(3) The head of a tax office shall, in case of entrusting disposition on default to the head of a customs office pursuant to paragraph (1), immediately inform the relevant habitual delinquent taxpayers of the fact of such entrustment.
(4) Where any habitual delinquent taxpayers are not subject to the publication of data containing their personal information, etc. referred to in Article 85-5 (1) 1 of the Framework Act on National Taxes because they falls under any of the following subparagraphs, the head of a tax office shall immediately revoke the entrustment of dispositions for arrears on imported goods of such habitual delinquent taxpayers:
1. Where they are excluded from the scope of habitual delinquent taxpayers, by wholly or partially paying national taxes;
2. Where they falls under the proviso to the main sentence of Article 85-5 (1) of the Framework Act on National Taxes or any item of Article 66 (1) 1 of the Enforcement Decree of that Act.
[This Article Newly Inserted by Presidential No. 27834, Feb. 7, 2017]
 Article 36 (Unattachable Property)
(1) "Small financial property prescribed by Presidential Decree" in subparagraph 14 of Article 31 of the Act means the insurance proceeds, the surrender value, or the refund at maturity under a protective insurance contract under any of the following classifications and a personal bank deposit with the balance of less than 1.5 million won per person (including installment savings, installment deposits, deposits, and postal transfers): <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. Insurance proceeds not exceeding ten million won, out of death benefits;
2. Insurance proceeds specified in either of the following, out of insurance proceeds paid to a delinquent taxpayer under a protective insurance contract for an injury, disease, or accident:
(a) Insurance proceeds for covering expenses actually paid for medical treatment and recovery from impairments, such as expenses for medical examination, treatment, surgeries, hospitalization, and medicine;
(b) An amount equivalent to one half of insurance proceeds excluding insurance proceeds specified in item (a), out of insurance proceeds for medical treatment and recovery from impairments;
3. An amount not exceeding 1.5 million won, out of the surrender value of a protective insurance contract;
4. An amount not exceeding 1.5 million won, out of the refund at maturity of a protective insurance contract.
(2) If a delinquent taxpayer has at least two insurance contracts under which he/she is entitled to acquire claims of the insurance proceeds, the surrender value, or the refund at maturity, the amounts referred to in paragraph (1) shall be calculated as follows:
1. An amount under paragraph (1) 1, 3, or 4: An amount calculated by aggregating the death benefits, surrender value, or the refund at maturity under each insurance contract, respectively;
2. An amount under paragraph (1) 2 (b): The amount under each insurance contract.
[This Article Wholly Amended by Presidential Decree No. 24367, Feb. 15, 2013]
 Article 37 (Limits on Attachment of Wages)
(1) The total amount in Article 33 of the Act means an amount calculated by subtracting the income tax and the local income tax proportionate to the income tax on earned income or retirement income from the total amount of wages receivable.
(2) "The amount prescribed by Presidential Decree in consideration of the minimum cost of living pursuant to the National Basic Living Security Act" in the proviso to Article 33 (1) of the Act means 1.5 million won per month. <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
(3) "The amount prescribed by Presidential Decree in consideration of the cost of living of standard households" in the proviso to Article 33 (1) of the Act means the aggregate of the amounts specified in subparagraphs 1 and 2: <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
1. Three million won per month;
2. The amount calculated by the following formula: Provided, That if the amount so calculated is less than zero, it shall be deemed zero:
[Amount not attachable under the main sentence of Article 33 (1) of the Act (referring to an amount calculated on a monthly basis) - Amount specified in subparagraph 1] x 1/2
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 38 Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
 Article 39 (Notification of Attachment regarding Property Subject to Provisional Attachment or Disposition)
When a tax official intends to attach property subject to provisional attachment or disposition by a court under Article 35 of the Act, he/she shall notify the relevant court, the executive public official, or sequestrator of his/her intention. The same procedure shall apply where a tax official releases property from attachment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 40 (Special Cases concerning Effect of Attachment of Fruits)
Ripe fruits, out of natural fruits defined in Article 36 of the Act, may be deemed movables separate from the land or standing trees.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 2 Attachment of Movables
 Article 41 (Indication of Attached Movables)
When a tax official indicates, pursuant to the latter part of Article 39 (1) of the Act, that property is subject to attachment, he/she shall clearly state the date of attachment and the name of the tax office to which the tax official executing attachment belongs.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 42 (Procedure for Use of or Benefit from Attached Movables)
(1) A person who intends to use or benefit from movables attached under Article 39 (2) of the Act shall file a written application for permission to use or benefit from the attached property, which is prescribed by Ordinance of the Ministry of Strategy and Finance, with the head of the competent tax office.
(2) Upon receipt of a written application for permission to use or benefit from attached property under paragraph (1), the head of a tax office shall examine whether the use or benefit is likely to disrupt the preservation of the attached property and shall notify the applicant of whether to grant permission within 30 days. <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
(3) A person who obtains permission under paragraph (2) shall fulfill the duty of care as a good fiduciary in using or benefiting from attached property and, if the head of a tax office requests the person to deliver the property, the person shall comply with such request without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 3 Attachment of Claims
 Article 43 (Attachment of Conditional Claims)
The head of a tax office may attach a conditional claim, such as fidelity guarantee money or deposit for a contract, even before the conditions thereof are met. In such cases, when it is finally held, after a claim is attached, that the claim is not valid, the attachment shall be cancelled without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 44 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 45 (Procedure in Cases of Default)
(1) If a debtor who is notified of the attachment of a claim under Article 41 (1) of the Act fails to perform his/her obligation even after the deadline set for the performance of the obligation, the head of a tax office shall give peremptory notice to the debtor.
(2) If a debtor to whom peremptory notice is given under paragraph (1) fails to perform his/her obligation by the deadline specified in the peremptory notice, the head of a tax office shall file a lawsuit against the debtor on behalf of the creditor by subrogation: Provided, That the attachment of a claim may be cancelled, if it is found that a debtor has no means to perform his/her obligation.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 4 Attachment of Real Estate, etc.
 Article 46 (Registration of Attachment of Real Estate, etc.)
(1) When the head of a tax office requests the registration of attachment of a real estate, factory assets, or mining assets or the registration of a modification thereto pursuant to Article 45 (1) of the Act, he/she shall make such request by a document describing the following matters:
1. Description of the property;
2. Cause of registration and the date of occurrence of the cause;
3. Purpose of registration;
4. The registered right holder;
5. The domicile and name of the registered obligor.
(2) When the head of a tax office requests the registration of attachment of a vessel or the registration of a modification thereto pursuant to Article 45 (1) of the Act, he/she shall make such request by a document describing the following matters:
1. Description of the vessel;
2. Port of registry;
3. Name or title of the owner of the vessel;
4. Cause of registration and the date of occurrence of the cause;
5. Purpose of registration;
6. The registered right holder;
7. Domicile and name of the registered obligor.
(3) Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 47 (Registration of Division or Partition of Real Estate, etc.)
(1) Article 46 (1) shall apply mutatis mutandis to a request for the registration of the division, partition, or merger of a real estate, factory assets, or mining assets or the registration of a modification thereto under Article 45 (2) of the Act. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
(2) In application mutatis mutandis of Article 46 (1) under paragraph (1), the head of a tax office shall also state the cause of subrogated registration in the written request.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 48 (Procedure for Preservation Registration of Real Estate)
(1) Articles 46 (1) and 47 (2) shall apply mutatis mutandis to a request for the preservation registration of an unregistered real estate under Article 45 (3) of the Act. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
(2) For the disposition on default, the head of a tax office may, if needed, request the competent government agency to issue a certified copy of a land cadastre, a certified copy of a building register, or a comprehensive certificate of real estate. <Amended by Presidential Decree No. 25104, Jan. 17, 2014>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 49 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 50 (Registration of Attachment of Aircraft, etc.)
Article 46 (1) shall apply mutatis mutandis to a request for the registration of attachment of aircraft, construction machinery, or motor vehicles or the registration of a modification thereto under Article 46 (1) of the Act. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Articles 51 through 53 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 54 (Procedure for Using or Benefiting from Attached Real Estate, etc.)
Article 42 shall apply mutatis mutandis where a delinquent taxpayer intends to use or benefit from the property attached under Article 49 (1) and (2) of the Act for purposes different from those intended at the time of the attachment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 55 (Claim of Ownership by Third Party)
(1) If a third party claims his/her ownership with respect to attached property and requests the return of the property pursuant to Article 50 of the Act, a tax official shall suspend the execution of the disposition on default with the property.
(2) If a tax official finds that a request made pursuant to paragraph (1) has a valid ground, he/she shall cancel attachment without delay, while if he/she finds that such request is groundless, he/she shall notify the claimant of his/her findings without delay.
(3) If a claimant to whom notice has been given pursuant to paragraph (2) fails to prove that he/she has filed a lawsuit with regard to the property at issue against the delinquent taxpayer within 15 days from the date when the claimant was notified, a tax official shall continue the disposition on default without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 5 Attachment of Intangible Property Rights, etc.
 Article 56 (Registration or Record of Intangible Property Right, etc.)
(1) Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
(2) When the head of a tax office requests the registration or record of the attachment of an intangible property right, etc. or the registration or record of a modification thereto pursuant to Article 51 (2) of the Act, he/she shall make such request by a document describing the following matters: <Amended by Presidential Decree No. 23140, Sep. 16, 2011>
1. Description of the intangible property right, etc.;
2. Cause of registration or record and the date of occurrence of the cause;
3. Purpose of registration or record;
4. Right holder of registration or record;
5. Domicile and name of the holder of the intangible property right, etc.
(3) The head of a tax office shall attach an attachment report to the document specified in paragraph (2). <Amended by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 57 (Registration of Attachment of Rights to State-Owned or Public Property)
(1) When the head of a tax office attaches a right to State-owned or public property under Article 52 (1) of the Act, he/she shall request the relevant government agency to register the attachment by a document describing the following matters:
1. The contractor's domicile or residence and name;
2. Description of the State-owned or public property;
3. Other necessary matters.
(2) Upon receipt of a request under paragraph (1), the relevant government agency shall register the fact in the relevant register and shall notify the head of a tax office of the registration without delay.
(3) The head of a tax office shall attach an attachment report to the document specified in paragraph (1).
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 6 Release from Attachment
 Article 58 (Report of Release from Attachment)
When the head of a tax office releases property from attachment under Article 53 of the Act, he/she shall prepare a report of the release from attachment, which is prescribed by Ordinance of the Ministry of Strategy and Finance: Provided, That if the property to be released from attachment is movables or securities, the report of the release from attachment may be substituted by additionally entering the date of release and the reason for release at the margin of the report of attachment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 59 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 60 (Registration or Record of Cancellation of Attachment)
Article 46 (1) and (2) shall apply mutatis mutandis to a request for the registration or record of attachment cancellation under Article 54 (2) of the Act.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 7 Request for Delivery
 Article 61 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 62 (Request for Delivery Following Declaration of Bankruptcy)
The head of a tax office shall comply with the following in filing a request for delivery with a bankruptcy trustee pursuant to Article 56 of the Act:
1. If the value of an attached asset is less, or is deemed less, than the amount to be collected, the head of a tax office shall request the bankruptcy trustee to deliver the deficiency as an estate claim;
2. If a person who has provided a security for tax payment is declared bankrupt and the security is to be sold by public auction as the disposition on default, a request shall be made to deliver the amount deficient or deemed deficient even after undergoing the procedure under Article 447 of the Debtor Rehabilitation and Bankruptcy Act and then exercising the right to foreclose outside bankruptcy: Provided, That if the bankruptcy trustee intends to sell the property, a request shall be made to deliver the amount to be collected.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 63 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 64 (Notification of Handover by Agencies Having Already Attached Movables, etc.)
When an agency having already attached property releases movables or securities from attachment and hands over such movables or securities to the head of a tax office who participated in the attachment pursuant to Article 58 (3) of the Act or to the head of a tax office who has given peremptory notice of sale of the attached property pursuant to paragraph (7) of the aforesaid Article, it shall dispatch a notice of handover of the property attached by participation, which is prescribed by Ordinance of the Ministry of Strategy and Finance. In such cases, if the agency intends to hand over attached property as entrusted to a third party, the agency shall dispatch the receipt thereof and an order of handover to the trustee, along with the notice of the property attached by participation.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 65 (Acceptance of Handover of Movables, etc. Attached by Participation)
(1) When the head of a tax office who has participated in attachment is notified by the agency having already attached property of the handover of movables or securities pursuant to Article 64, he/she shall accept the handover of the movables or securities without delay.
(2) If movables or securities accepted pursuant to paragraph (1) are entrusted to a third party, the head of the tax office who has accepted the handover shall deliver, to the third party, the receipt thereof and the written order of handover that he/she has received pursuant to the latter part of Article 64.
(3) If deemed necessary, the head of a tax office who has accepted the handover of movables or securities pursuant to paragraph (1) may entrust the safekeeping of the accepted movables or securities to the delinquent taxpayer involved or the third party who possesses the property.
(4) When the head of a tax office who has participated in attachment accepts the handover of movables or securities pursuant to paragraph (1), he/she shall notify the agency having already attached property who has handed over the property, without delay, of his/her acceptance thereof.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 66 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 67 (Application Mutatis Mutandis of Provisions regarding Ordinary Attachment)
Except as otherwise expressly provided in this Decree, the provisions regarding ordinary attachment of this Decree shall apply mutatis mutandis to participation in attachment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 8 Sale of Attached Property
 Article 68 (Method of Public Auction)
(1) If the head of a tax office intends to dispose of at least two assets by public auction pursuant to Article 61 (1) of the Act, he/she shall put up for public auction such assets separately: Provided, That the head of a tax office may, ex officio or at the request of an interested person, dispose of such assets in a package by public auction, if he/she finds that it is proper to dispose of such assets in a package by public auction in the light of the location and form of the relevant assets and the current usage of such assets.
(2) If it is necessary to specify the sale price of each asset when at least two assets are disposed of in a package by public auction pursuant to the proviso to paragraph (1), the ratio of each asset to the estimated sale price shall be determined, and the sale price of each asset shall be computed by dividing the gross sale price by the ratio of each asset to the estimated sale price.
(3) If the sale price of assets partially sold is sufficient for the payment of the amount in arrears when at least two assets are disposed of by public auction pursuant to the proviso to paragraph (1), the remaining assets shall not be disposed of by public auction: Provided, That the foregoing shall not apply where a parcel of land or buildings thereon are disposed of in a package by public auction, where economic utility is significantly deteriorated if assets are sold separately, or where the delinquent taxpayer consents thereto.
(4) In cases under the main sentence of paragraph (3), the delinquent taxpayer may designate assets to be sold among the assets involved.
[This Article Wholly Amended by Presidential Decree No. 24367, Feb. 15, 2013]
 Article 68-2 (Notification of Vicarious Execution of Public Auction for Delinquent Taxpayers, etc.)
(1) When the head of a tax office intends to request 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"), to conduct a public auction of attached property on his/her behalf pursuant to Article 61 (5) of the Act, he/she shall dispatch a written request for the vicarious execution of the public auction, which is prescribed by Ordinance of the Ministry of Strategy and Finance. <Amended by Presidential Decree No. 25279, Mar. 24, 2014>
(2) The head of a tax office shall give notice of the vicarious execution of a public auction under paragraph (1) to the delinquent taxpayer, the owner of the property provided as security for tax payment, the persons who hold a right to lease on a deposit basis, pledge right, mortgage, or any other right to such property, and the person who is authorized to keep attached property under the former part of Article 39 (1) of the Act.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 68-3 (Handover of Attached Property)
(1) When the head of a tax office entrusts the Korea Asset Management Corporation with the conduct of a public auction pursuant to Article 61 (5) of the Act, he/she may hand over the attached property possessed by him/her or entrusted to a third party for safekeeping to the Korea Asset Management Corporation: Provided, That the handover of the property entrusted to a third party for safekeeping may be substituted by the handover of the receipt issued by the third party for the property.
(2) When the Korea Asset Management Corporation receives attached property pursuant to paragraph (1), it shall draw up a statement of transfer.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 68-4 (Request for Cancellation of Vicarious Execution of Public Auction)
(1) If the Korea Asset Management Corporation fails to dispose of any asset by public auction even after two years from the date when it is entrusted with the public auction, it may request the head of the competent tax office to cancel the entrustment of the public auction.
(2) Upon receipt of a request for cancellation under paragraph (1), the head of a tax office shall comply with the request, except in extenuating circumstances.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 68-5 (Fees for Vicarious Execution of Public Auctions)
Fees under Article 61 (7) of the Act shall be prescribed by Ordinance of the Ministry of Strategy and Finance, taking into consideration actual expenses incurred in the vicarious execution of public auctions.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 68-6 (Details regarding Vicarious Execution of Public Auctions)
Except as otherwise provided in this Decree, matters necessary for public auctions vicariously executed by the Korea Asset Management Corporation under Article 61 (9) of the Act shall be stipulated by agreement between the Commissioner of the National Tax Service and the Korea Asset Management Corporation.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 68-7 (Vicarious Sale by Institution Specialized in Sale)
(1) The Commissioner of the National Tax Service designate shall, from among institutions meeting all the following requirements, designate institutions eligible to be selected as an institution specialized in sale referred to in Article 61-2 (1) of the Act (hereinafter referred to as “institution specialized in sale”) and publish them on the website of the National Tax Service:
1. The number of times they sold art works, etc. referred to in Article 61-2 (1) of the Act (hereinafter referred to as “art works, etc.) by means of auction during two years immediately before the year to which the date of public notification belongs shall average ten or more a year;
2. It shall be possible to sell by means of information and communications networks (referring to information and communications networks under Article 2 (1) 1 of the Act on Promotion of Information and Communications Network Utilization and Information Protection, etc.
(2) In accordance with Article 61-2 (1) of the Act, the head of a tax office may, ex officio, select one institution as an institution specialized in sale from among institutions publicly notified pursuant to paragraph (1) and request the institution specialized in sale to vicariously sell art works, etc. and shall, in cases of requesting such vicarious sale, notify such fact to the taxpayers in possession of the art works, etc. subject to sale.
(3) The taxpayers who intend to request the vicarious sale of art works, etc. pursuant to Article 61-2 (1) of the Act shall draw up the application prescribed by Ordinance of the Ministry of Strategy and Finance and submit it to the head of a tax office.
(4) The head of a tax office in receipt of the application pursuant to paragraph (3) may select one institution as an institution specialized in sale agency from among institutions publicly notified pursuant to paragraph (1) and request the institution specialized in sale to vicariously sell art works, etc. and shall, in cases of requesting such vicarious sale, notify such fact to the taxpayers who has submitted the application pursuant to paragraph (3).
(5) In addition to the matters provided for in paragraphs (1) through (4), detailed matters necessary for procedures for selecting an institution specialized in sale and selling art works, etc. shall be determined and publicly notified by the Commissioner of the National Tax Service.
[This Article Newly Inserted by Presidential No. 27834, Feb. 7, 2017]
 Article 68-8 (Fee for Vicarious Sale by Specialized Sale Agency)
Article 68-5 shall apply mutatis mutandis to the fees under Article 61-2 (3) of the Act.
[This Article Newly Inserted by Presidential No. 27834, Feb. 7, 2017]
 Article 68-9 (Sharing Administrative Information)
Where necessary to sell attached property under Article 61 (1) or (2) of the Act, the head of a tax office (including the Korea Asset Management Corporation which conducts a public auction on his/her behalf under Article 61 (5) of the Act) may check the following information by using the process of sharing administrative information under Article 36 (1) of the Electronic Government Act:
1. The certification of entry and exit, certification of alien registration, and certification of domestic residence report kept by the Minister of Justice;
2. Certified copies or extractions of resident registration cards and moved-in household information kept by the Minister of the Interior and Safety;
3. Land (forest land) cadastre, building register, motor vehicle register, and construction machinery register kept by the Minister of Land, Infrastructure and Transport;
4. Ship register kept by the Minister of Oceans and Fisheries;
5. Corporation registration certificates, land registration certificates, and building registration certificates kept by the Chief Justice of the Supreme Court.
[This Article Newly Inserted by Presidential Decree No. 28647, Feb. 13, 2018]
 Article 68-10 (Management of Personally Identifiable Information)
The Korea Asset Management Corporation which conducts a public auction on behalf of the head of a tax office under Article 61 (5) of the Act may manage data including resident registration numbers or alien registration numbers referred to in subparagraph 1 or 4 of Article 19 of the Enforcement Decree of the Personal Information Protection Act where unavoidable to sell attached property under Article 61 (1) or (2) of the Act.
[This Article Newly Inserted by Presidential Decree No. 28647, Feb. 13, 2018]
 Article 69 (Private Contract)
(1) When the head of a tax office intends to sell attached property under a private contract pursuant to Article 62 of the Act, he/she shall prepare a report on the estimated price and shall obtain written estimates from at least two persons: Provided, That obtaining written estimates may be omitted if a private contract is made in cases specified in Article 62 (1) 5 of the Act and the sale price is not less than the estimated sale price at the last public auction.
(2) When the head of a tax office intends to sell attached property under a private contract pursuant to Article 62 of the Act, he/she shall notify the delinquent taxpayer, the owner of the property provided as security for tax payment, and the persons who hold a right to lease on a deposit basis, pledge right, mortgage, or any other right to the property of such fact.
(3) Articles 68-2 through 68-6, and 73-3 shall apply mutatis mutandis to the notification of delegation of execution of private contracts, the handover of an attached property, the request for cancellation, fees, etc. where the execution of private contracts is entrusted to the Korea Asset Management Corporation pursuant to Article 62 (2) of the Act.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 70 (Appraisers)
(1) In order to serve as an appraiser whom the head of a tax office may request to appraise property to be sold by public auction pursuant to Article 63 (2) of the Act, a person shall meet the qualification under either of the following classifications: <Amended by Presidential Decree No. 27472, Aug. 31, 2016>
1. Where the property put up for a public auction is real estate: An appraiser defined in subparagraph 4 of Article 2 of the Act on Appraisal and Certified Appraisers;
2. Where the property put up for public auction is any property other than the property specified in subparagraph 1: A specialist who has been engaged in the area related to the relevant property for at least five years.
(2) When the head of a tax office requests an appraiser to appraise the property put up for public auction pursuant to Article 63 (2) of the Act, he/she may pay fees, as prescribed by Ordinance of the Ministry of Strategy and Finance.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 71 (Substitution of Bid Bonds for Public Auction with National or Public Bonds)
When a bidder, etc. intends to substitute the bid bond for a public auction under Article 65 (1) of the Act (hereinafter referred to as “bid bond for a public auction”) pursuant to Article 65 (3) of the Act with national or public bonds, securities listed on the securities market, or guarantee insurance policies issued by an insurance company under the Insurance Business Act (hereinafter referred to as "national or public bonds, etc."), the bidder, etc. shall submit the national or public bonds, etc. to the head of the competent tax office, along with the following documents: <Amended by Presidential Decree No. 26947, Feb. 5, 2016>
1. Where bearer national bonds or unregistered public or corporate bonds are submitted: A letter of pledge;
2. Where registered national bonds or registered public or corporate bonds are submitted: Power of attorney accompanied by a certificate of registration of security right and the certificate of seal impression of the registered person;
3. Where stocks (including investment certificates) are submitted: Documents specified in either of the following classifications:
(a) For bearer stocks: A certificate of stocks issued by the corporation issuing such stocks;
(b) For non-bearer stocks: Documents necessary for the creation of the pledge right. In such cases, upon receipt of documents necessary for the creation of the pledge right, the head of a tax office shall request the relevant corporation to register the creation of the pledge right.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 72 (Appraisal of National or Public Bonds, etc. as Substitute for Bid Bond for Public Auction)
Subparagraphs 1 through 3 of Article 30 of the Framework Act on National Taxes shall apply mutatis mutandis to the appraisal of the value of national or public bonds, etc. submitted as a substitute for the bid bond for a public auction pursuant to Article 71. In such cases, the term "date when payment is made" shall be construed as the "date when security is provided" when Article 13 (1) of the Enforcement Decree of the Framework Act on National Taxes applies mutatis mutandis to such cases pursuant to subparagraph 2 of Article 30 of the aforesaid Act. <Amended by Presidential Decree No. 26947, Feb. 5, 2016>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 73 (Matters of Public Auction to Be Publicly Notified)
(1) If the head of a tax office gives a public notice of a public auction pursuant to Article 67 (2) of the Act, and finds that the category or cadastral records of the land to be disposed of by public auction differ from the descriptions in the land cadastre, he/she shall additionally state the details thereof in the written public notice of the public auction.
(2) When any matter publicly notified pursuant to Article 67 (2) of the Act is changed, the head of a tax office shall give a public notice of the change again without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 73-2 (Notification of Public Notice of Public Auction)
When the Korea Asset Management Corporation gives a public notice of a public auction pursuant to Article 67 (2) of the Act with regard to the vicarious execution of a public auction under Article 61 (5) of the Act, it shall notify the head of the competent tax office of the public notice without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 73-3 (Notification of Release from Attachment)
(1) When the head of a tax office releases property from attachment before the date of a public auction after he/she entrusts the Korea Asset Management Corporation with the public auction of the attached property, he/she shall notify the Korea Asset Management Corporation of the release without delay.
(2) Upon receipt of the notice under paragraph (1), the Korea Asset Management Corporation shall suspend the public auction of the property involved without delay and shall notify the head of the competent tax office of the suspension.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 73-4 (Grounds for Deferment of Closing Date of Claim for Distribution)
"Cause specified by Presidential Decree" in the proviso to Article 67 (5) of the Act means any of the following cases:
1. Where the registration or record of a public notice of a public auction is delayed or omitted;
2. Where it is required to give a public notice of a public auction under Article 67 of the Act again because of the omission of notification of the public auction under Article 68;
3. Where it is required to give a public notice of a public auction again on any other similar ground.
[This Article Newly Inserted by Presidential Decree No. 24367, Feb. 15, 2013]
 Article 73-5 (Grounds for Cancellation of Public Auction)
"Cases specified by Presidential Decree" in Article 69 (1) 4 of the Act means cases where the head of a tax office cancels the entrustment of a public auction of the property involved ex officio or at the request of the Korea Asset Management Corporation under Article 68-4 (1).
[This Article Newly Inserted by Presidential Decree No. 24367, Feb. 15, 2013]
 Article 74 (Payment by Third Party)
(1) The payment by a third party under Article 71 (1) of the Act shall be limited to cases where such payment is made in the name of the delinquent taxpayer.
(2) A third party who pays an amount in arrears pursuant to paragraph (1) shall not exercise a right to demand reimbursement against the State.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 74-2 (Notification of Restriction on Participation in Public Auction)
(1) When the head of a tax office places restrictions on the participation in a public auction pursuant to Article 72 of the Act, he/she shall notify the Korea Asset Management Corporation of the restrictions.
(2) When the Korea Asset Management Corporation places restrictions on the participation in a public auction pursuant to Article 72 of the Act in vicariously conducting a public auction pursuant to Article 61 (5) of the Act, it shall notify the head of the competent tax office of the restrictions.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 75 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 75-2 (Notification of Decision to Sell Property)
(1) When the head of a tax office is unable to make a decision to sell property due to a cause specified in any subparagraph of Article 75 (1) of the Act, he/she shall notify the successful bidder of the cause.
(2) When the Korea Asset Management Corporation gives a notice pursuant to paragraph (1) or Article 75 (3) of the Act in vicariously conducting a public auction pursuant to Article 61 (5) of the Act, it shall notify the head of the competent tax office of such fact without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 76 (Peremptory Notice of Deadline for Payment of Purchase Price)
When the head of a tax office gives a peremptory notice of demanding the payment of a purchase price pursuant to Article 76 of the Act, the deadline for the payment shall be within ten days from the date of the peremptory notice.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 76-2 (Transfer, etc. of Bid Bond for Public Auction, etc.)
(1) When the Korea Asset Management Corporation receives the bid bond for a public auction or the purchase price under Article 75 (3) of the Act in vicariously conducting a public auction or executing a private contract, it shall either transfer such amount to the public official in charge of disbursement and receipt of cash other than revenue and expenditure in the competent tax office, or deposit in the account of the public official in charge of disbursement and receipt of cash other than revenue and expenditure in the competent tax office, without delay, except where it vicariously executes distribution pursuant to the proviso to Article 80 (1) of the Act: <Amended by Presidential Decree No. 26947, Feb. 5, 2016>
1 through 3 Deleted. <by Presidential Decree No. 26947, Feb. 5, 2016>
(2) When the Korea Asset Management Corporation deposits a bid bond for a public auction, etc. received pursuant to paragraph (1), in the account of the public official in charge of disbursement and receipt of cash other than revenue and expenditure, it shall notify the public official in charge of disbursement and receipt of cash other than revenue and expenditure of the deposit without delay. <Amended by Presidential Decree No. 26947, Feb. 5, 2016>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 76-3 (Notification of Cancellation of Decision to Sell Property)
When the Korea Asset Management Corporation cancels a decision to sell property pursuant to Article 78 (1) of the Act while vicariously conducting a public auction pursuant to Article 61 (5) of the Act, it shall notify the head of the competent tax office thereof without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 77 (Request for Registration of Transfer of Rights)
When the head of a tax office or the Korea Asset Management Corporation follows the procedure for the transfer of rights to sold property pursuant to Article 79 of the Act, the head of the tax office or the Korea Asset Management Corporation shall file a written request for the registration or record of the transfer of rights or the registration of cancellation of rights extinguished as a consequence of the sale with the competent authority, along with the following documents:
1. A written request for registration, submitted by the purchaser;
2. A notice of the decision to sell property or a certified copy thereof or a certified copy of the statement of distribution.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 78 (Notification of Sale of State-Owned or Public Property)
(1) If a person who has purchased State-owned or public property as a result of the disposition on default fully pays the purchase price, the head of a tax office shall notify related government agencies of the sale simultaneously when the delinquent taxpayer pays the amount still unpaid in addition to the purchase price for the relevant State-owned or public property.
(2) Upon receipt of the notice under paragraph (1), the relevant government agencies shall deliver documents for the transfer of ownership to the purchaser.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 9 Liquidation
 Article 79 Deleted. <by Presidential Decree No. 23140, Sep. 16, 2011>
 Article 80 Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
 Article 81 (Notification of Deposit of Distributed Money)
When the head of a tax office gives a notice of deposit pursuant to Article 84 (2) of the Act, he/she shall attach a certified copy of the distribution statement finalized pursuant to Article 83-2 (3) and (4) of the Act to the notice. <Amended by Presidential Decree No. 23593, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
SECTION 10 Suspension and Deferment of Disposition on Default
 Article 82 (Public Notification and Suspension of Disposition on Default)
(1) When the head of a tax office gives a public notice of the suspension of disposition on default pursuant to Article 85 (3) of the Act, he/she shall publish the following matters in bulletin boards at a regional tax office, tax office, customs office, or a Special Self-Governing City, Special Self-Governing Province, or Si/Gun/autonomous Gu or at any other appropriate places: Provided, That such matters may be published in the Official Gazette or daily newspapers, if necessary: <Amended by Presidential Decree No. 24367, Feb. 15, 2013>
1. The delinquent taxpayer's domicile or residence and name;
2. The amount in arrears;
3. Reasons for the suspension of disposition on default;
4. Other necessary matters.
(2) The head of a tax office shall give a public notice under paragraph (1) within ten days from the date when he/she is notified by the national tax nonpayment readjustment committee referred to in Article 87 of the Act of the resolution on the suspension of disposition on default.
(3) When the head of a tax office suspends the disposition on default upon receipt of the notice under paragraph (2), he/she shall release the relevant property from attachment.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 82-2 (Deferment of Disposition on Default)
(1) The grace period for the disposition on default under Article 85-2 (1) of the Act shall not exceed one year from the date immediately following the date of deferment.
(2) The head of a tax office may collect a tax amount in arrears, for which the disposition on default is deferred, in installments within the grace period for the disposition on default under paragraph (1).
(3) Articles 23 and 24 shall apply mutatis mutandis to the application for, and the notification of, the deferment of disposition on default.
(4) A plan for the payment of a tax amount in arrears under the proviso to Article 85-2 (3) of the Act shall include the following matters:
1. Matters regarding assets or income to be provided for the payment of the tax amount in arrears;
2. Matters regarding the payment schedule for the tax amount in arrears;
3. Other matters regarding the plan for the payment of the tax amount in arrears.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 83 Deleted. <by Presidential Decree No. 23593, Feb. 2, 2012>
SECTION 11 National Tax Nonpayment Readjustment Committee
 Article 84 (Tax Offices with National Tax Nonpayment Readjustment Committees)
"Tax offices designated by Presidential Decree" in Article 87 (1) of the Act means Grade I tax offices under the regulations on the organization of local tax offices.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 85 (Formation of National Tax Nonpayment Readjustment Committee)
(1) A national tax nonpayment readjustment committee established at each regional tax office pursuant to Article 87 (1) of the Act shall be referred to as a regional tax committee for the national tax nonpayment readjustment (hereinafter referred to as "regional tax committee"), while a national tax nonpayment readjustment committee established at each tax office shall be referred to as a district tax committee for the national tax nonpayment readjustment (hereinafter referred to as "district tax committee").
(2) Each regional tax committee shall be comprised of not less than seven but not more than nine members including the chairperson, while each district tax committee shall be comprised of not less than five but not more than seven members including the chairperson, and the commissioner of each regional tax office shall serve as the chairperson of each regional tax committee, while the head of each tax office shall serve as the chairperson of each district tax committee. <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
(3) Members of each national tax nonpayment readjustment committee shall be appointed or commissioned by the commissioner of each regional tax office or the head of a tax office from among the following persons: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. Grade V or higher-ranking public officials of the relevant regional tax office or tax office;
2. Attorneys-at-law, certified public accountants, or persons qualified as tax accountants;
3. Persons engaged in the commerce and industrial circle who have much knowledge and experience in law, accounting, or economics.
(4) The term of office of any member falling under (3) 2 or 3 shall be two years. <Newly Inserted by Presidential Decree No. 28647, Feb. 13, 2018>
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 86 (Matters Subject to Deliberation by Committee)
In any of the following cases, the commissioner of a regional tax office or the head of a tax office shall bring the case to the regional tax committee or district tax committee for deliberation, respectively:
1. Where it is intended to suspend the disposition on default pursuant to the Article 85 (1) or (2) of the Act;
2. Where it is intended to extinguish the obligation to pay a tax amount disposed of as a deficit pursuant to Article 99-5 of the Restriction of Special Taxation Act.
[This Article Wholly Amended by Presidential Decree No. 23593, Feb. 2, 2012]
 Article 87 (Duties of Chairperson)
(1) The chairperson of each national tax nonpayment readjustment committee (hereinafter referred to as "chairperson") shall represent the committee and administer overall affairs of the committee.
(2) If the chairperson is absent from his/her office due to an accident, a member of the committee designated by the chairperson shall act on behalf of the chairperson.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 88 (Meetings)
(1) The chairperson of each national tax nonpayment readjustment committee shall convene a meeting of the committee and shall preside over the meeting.
(2) The chairperson shall, in advance, notify each member of the time schedule and items on the agenda of each meeting.
(3) A majority of the members of the committee shall constitute a quorum, and any resolution thereof shall require the concurring vote of at least a majority of those present.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 89 (Minutes)
When the chairperson holds a meeting of the committee, he/she shall record and keep minutes of the meeting.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 90 (Reporting and Notification)
(1) The chairperson of each regional tax committee or district tax committee shall report to the commissioner of a regional tax office or the head of a tax office on resolutions adopted at a meeting of the regional tax committee or district tax committee.
(2) Upon receipt of a report under paragraph (1), the commissioner of a regional tax office shall notify the head of the competent tax office of the details thereof without delay.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 91 (Hearing of Opinion)
A national tax nonpayment readjustment committee may hear opinions from a delinquent taxpayer or interested party, if deemed necessary for deliberation on a case.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 92 (Restrictions on Participation in Proceedings)
No member of a national tax nonpayment readjustment committee shall participate in proceedings for a delinquent tax in which he/she him/herself or his/her relative is involved.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 93 (Allowances)
A national tax nonpayment readjustment committee may pay allowances to each member commissioned pursuant to Article 85 (3) for his/her attendance at a meeting within budgetary limits.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
 Article 94 (Dismissal of Members)
If a member commissioned pursuant to Article 85 (3) falls under any of the following cases, the commissioner of a regional tax office or the head of a tax office may dismiss such member from office: <Amended by Presidential Decree No. 28647, Feb. 13, 2018>
1. If the member becomes incapable of performing his/her duties due to mental disorder;
2. If the member is found to have committed an unlawful act in connection with his/her duties;
3. If the member has lost the status he/she had at the time he/she was commissioned;
4. If the member has national taxes in arrears;
5. If the member is deemed inappropriate to be a member due to neglect of duty, injury to dignity, or other causes;
6. If the member expresses his/her intention that it is difficult to perform his/her duties;
7. If the member fails to refrain even in cases falling under Article 92.
[This Article Wholly Amended by Presidential Decree No. 23140, Sep. 16, 2011]
ADDENDA
(1) (Enforcement Date) This Decree shall enter into force on the date of the enforcement of the National Tax Collection Act (Act No. 2680).
(2) (Transitional Measures) Dispositions or procedures, with respect to the collection of national taxes, carried out pursuant to the previous provisions, which are provided in this Decree, shall be regarded as having been carried out pursuant to this Decree.
(3) (Transitional Measures) The deficit disposal of national taxes related to goods for government use, imported or to be imported with the expenditure budget of the government’s general accounts decided prior to March 6, 1974, which have not been accounted for in the expenditure budget of the government’s general accounts shall be pursuant to the previous provisions.
(4) (Relations with Statutes) Where the provisions of the previous Enforcement Decree of the National Tax Collection Act are cited in other statutes, they shall be regarded as having cited the corresponding provisions of this Decree.
ADDENDA <Presidential Decree No. 8657, Aug. 20, 1977>
(1) (Enforcement Date) This Decree shall enter into force on the date of the Enforcement of the Value-Added Tax Act.
(2) (Transitional Measures) At the time of the enforcement of this Decree, the collection by entrusting business tax levied or to be levied pursuant to the previous Business Tax Act to a Si/Gun, shall be pursuant to the previous provisions.
(3) (Transitional Measures) The deficit disposal of petroleum tax or textiles tax levied or to be levied, in respect of materials purchased with a government budget, in accordance with the Promotion Plan of Military Equipment Modernization, pursuant to the previous Petroleum Tax Act or the Textiles Tax Act at the time of the enforcement of this Decree, which have not been accounted for in the expenditure budget of the government’s general accounts, shall be pursuant to the previous provisions.
ADDENDUM <Presidential Decree No. 10697, Dec. 31, 1982>
This Decree shall enter into force on January 1, 1984.
ADDENDA <Presidential Decree No. 11311, Dec. 31, 1983>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1984.
(2) (Examples of Applications concerning Receipt of National Taxes) The amended provisions of Article 19 shall apply beginning with the first public notice given after the enforcement of this Decree.
ADDENDA <Presidential Decree No. 12781, Aug. 18, 1989>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 12866, Dec. 29, 1989>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDUM <Presidential Decree No. 13797, Dec. 31, 1992>
This Decree shall enter into force on January 1, 1993.
ADDENDUM <Presidential Decree No. 14075, Dec. 31, 1993>
This Decree shall enter into force on January 1, 1994.
ADDENDA <Presidential Decree No. 14474, Dec. 31, 1994>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1995: Provided, That the amended provisions of Article 19 shall enter into force on March 1, 1995.
(2) (Examples of Application concerning Request for Issuance of Tax Payment Certificate, etc.) The amended provisions of Article 6 shall apply beginning with the first request made after the enforcement of this Decree.
(3) (Transitional Measures concerning Payment of National Taxes of Which Time Limit For Payment Has Expired) Notifications received prior to the enforcement of this Decree, relating to the payment of national taxes, shall be pursuant to the previous provisions.
ADDENDA <Presidential Decree No. 14870, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 15190, Dec. 31, 1996>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 2 and 4 through 7 shall enter into force on March 1, 1997.
ADDENDA <Presidential Decree No. 16666, Dec. 31, 1999>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2000: Provided, That the amended provisions of subparagraph 2 of Article 11 shall enter into force on July 1, 2000.
(2) (Transitional Measures) The collection entrusted to the Si/Gun of the value added tax levied or to be levied on the previous special taxable persons at the time of enforcement of the amended provisions of subparagraph 2 of Article 11 shall be governed according to the previous examples.
ADDENDA <Presidential Decree No. 16709, Feb. 14, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 17037, Dec. 29, 2000>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2001: Provided, That the amended provisions of Article 10-2 (2) shall enter into force on April 1, 2001.
(2) (Application Example to Calculation of Frequency of Arrears) The amended provisions of Article 9 (1) shall apply beginning with the national tax in arrears first occurring on and after the enforcement of this Decree.
(3) (Application Example to Furnishing Data on Default or Disposal of Deficit) The amended provisions of Article 10-2 (2) shall apply beginning with the data on default or disposal of deficit first furnished on and after April 1, 2001.
ADDENDA <Presidential Decree No. 17831, Dec. 30, 2002>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2003.
(2) (Application Example to Application for Deferment of Collection) The amended provisions of Article 23 shall apply beginning with the first application for deferment of payment filed after the enforcement of this Decree.
(3) (Application Example to Assessment of Substituted Securities) The amended provisions of Article 72 shall apply beginning with the first bid bond or the first contract deposit paid after the enforcement of this Decree.
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 19239, Dec. 30, 2005>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2006.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2006.
Article 2 Omitted.
ADDENDUM <Presidential Decree No. 19460, Apr. 28, 2006>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 20623, Feb. 22, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Assets Subject to Prohibition of Attachment)
The amended provisions of Article 36 shall apply beginning with the first property attached after this Decree enters into force.
ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDUM <Presidential Decree No. 21303, Feb. 4, 2009>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 21938, Dec. 31, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2010.
Article 2 (Applicability to Provision of Data on Disposition on Default or Disposal of Deficit)
The amended provisions of Article 10-2 (2) shall apply beginning with the first data on disposition on default or disposal of deficit provided after this Decree enters into force.
Article 3 (Applicability to Grace Period for Collection and Limit for Installment Payment)
The amended provisions of Article 22 (2) shall apply beginning with the first application for deferment of collection filed after this Decree enters into force.
ADDENDUM <Presidential Decree No. 22036, Feb. 18, 2010>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 22151, May 4, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on May 5, 2010.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 22282, Jul. 21, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force three months after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 9 Omitted.
ADDENDUM <Presidential Decree No. 22467, Nov. 2, 2010>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 22573, Dec. 30, 2010>
This Decree shall enter into force on January 1, 2011.
ADDENDA <Presidential Decree No. 23140, Sep. 16, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 18, 70, 75-2, and 79 shall enter into force on January 1, 2012.
Article 2 (Applicability to Request for Prohibition of Departure)
The amended provisions of Article 10-5 shall apply beginning with persons in whose cases a cause or event occurs for requesting prohibition of departure after this Decree enters into force.
Article 3 (Applicability to Appraisal of Property subject to Public Auction)
The amended provisions of Article 70 shall apply beginning with property, the first appraisal of which is requested to an appraiser on or after January 1, 2012.
Article 4 (Transitional Measures concerning Distribution to Persons who Hold Right to Lease on Deposit Basis, Pledge Right, or Mortgage without Claim for Distribution)
Notwithstanding the amended provisions of Article 79, attached property regarding which public notice of a public auction is given before January 1, 2012 shall be governed by the previous provisions.
ADDENDA <Presidential Decree No. 23593, Feb. 2, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 10-2, 10-3, 10-4, 27, 27-2 through 27-5, 83, and 86 shall enter into force on January 1, 2013.
Article 2 (Applicability to Notification of Deferment of Collection)
The amended provisions of Article 24 (2) shall apply beginning with the first case where the head of a tax office notifies a taxpayer of whether he/she approves the deferment of collection after this Decree enters into force.
ADDENDA <Presidential Decree No. 24367, Feb. 15, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Submission of Certificates of Tax Payment)
The amended provisions of subparagraph 3 of Article 4 shall apply beginning with cases for which a certificate of tax payment is submitted after this Decree enters into force.
Article 3 (Applicability to Grace Period for Collection)
The amended provisions of Article 22 (2) shall apply beginning with cases for which an application for deferment of collection is filed after this Decree enters into force.
Article 4 (Applicability to Property Not Attachable)
The amended provisions of Articles 36 and 37 (2) shall apply beginning with cases where property is attached after this Decree enters into force.
Article 5 (Applicability to Method of Public Auction)
The amended provisions of Article 68 shall apply beginning with public auctions conducted after this Decree enters into force.
ADDENDA <Presidential Decree No. 25104, Jan. 17, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 18, 2014. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 26947, Feb. 5, 2016>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 27205, May 31, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 30, 2016. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2016.
Articles 2 through 7 Omitted.
ADDENDA <Presidential Decree No. 27511, Sep. 22, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 23, 2016.
Articles 2 through 8 Omitted.
ADDENDUM <Presidential Decree No. 27834, Feb. 7, 2017>
This Decree shall enter into force on July 1, 2017: Provided, That the amended provisions of Article 35 shall enter into force on April 1, 2017.
ADDENDA <Presidential Decree No. 28647, Feb. 13, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Notification of Whether Permission to Use or Benefit from Attached Property is Granted)
The amended provisions of Article 42 (2) shall apply, beginning with an application for permission to use or benefit from attached property filed under paragraph (1) of the same Article after this Decree enters into force.
Article 3 (Transitional Measures concerning Term of Office of Member of National Tax Nonpayment Readjustment Committee)
The term of office of a member of each national tax nonpayment readjustment committee as at the time this Decree enters into force shall be counted from the enforcement date of this Decree.