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ENFORCEMENT DECREE OF THE INDIVIDUAL CONSUMPTION TAX ACT

Presidential Decree No. 8408, Dec. 31, 1976

Amended by Presidential Decree No. 8608, jun. 29, 1977

Presidential Decree No. 8760, Nov. 30, 1977

Presidential Decree No. 9182, Oct. 5, 1978

Presidential Decree No. 9235, Dec. 30, 1978

Presidential Decree No. 9360, Mar. 7, 1979

Presidential Decree No. 9466, May 18, 1979

Presidential Decree No. 9695, Dec. 31, 1979

Presidential Decree No. 9830, Apr. 1, 1980

Presidential Decree No. 10023, Sep. 12, 1980

Presidential Decree No. 10066, Nov. 13, 1980

Presidential Decree No. 10080, Nov. 24, 1980

Presidential Decree No. 10320, May 26, 1981

Presidential Decree No. 10349, jun. 15, 1981

Presidential Decree No. 10700, Dec. 31, 1981

Presidential Decree No. 10852, jun. 30, 1982

Presidential Decree No. 10982, Dec. 31, 1982

Presidential Decree No. 11417, May 1, 1984

Presidential Decree No. 11581, Dec. 31, 1984

Presidential Decree No. 11941, jun. 30, 1986

Presidential Decree No. 12037, Dec. 31, 1986

Presidential Decree No. 12175, jun. 9, 1987

Presidential Decree No. 12335, Dec. 31, 1987

Presidential Decree No. 12423, Mar. 26, 1988

Presidential Decree No. 12569, Dec. 31, 1988

Presidential Decree No. 12665, Mar. 27, 1989

Presidential Decree No. 12773, Aug. 7, 1989

Presidential Decree No. 12879, Dec. 31, 1989

Presidential Decree No. 12895, Jan. 3, 1990

Presidential Decree No. 13173, Dec. 1, 1990

Presidential Decree No. 13200, Dec. 31, 1990

Presidential Decree No. 13408, jun. 28, 1991

Presidential Decree No. 13410, jun. 29, 1991

Presidential Decree No. 13543, Dec. 31, 1991

Presidential Decree No. 13800, Dec. 31, 1992

Presidential Decree No. 13869, Mar. 6, 1993

Presidential Decree No. 13870, Mar. 6, 1993

Presidential Decree No. 14087, Dec. 31, 1993

Presidential Decree No. 14163, Feb. 15, 1994

Presidential Decree No. 14281, jun. 16, 1994

Presidential Decree No. 14284, jun. 17, 1994

Presidential Decree No. 14325, Jul. 15, 1994

Presidential Decree No. 14327, Jul. 16, 1994

Presidential Decree No. 14411, Nov. 9, 1994

Presidential Decree No. 14446, Dec. 23, 1994

Presidential Decree No. 14472, Dec. 31, 1994

Presidential Decree No. 14865, Dec. 30, 1995

Presidential Decree No. 15185, Dec. 31, 1996

Presidential Decree No. 15486, Sep. 30, 1997

Presidential Decree No. 15558, Dec. 31, 1997

Presidential Decree No. 15606, Jan. 8, 1998

Presidential Decree No. 15834, Jul. 10, 1998

Presidential Decree No. 15970, Dec. 31, 1998

Presidential Decree No. 16500, Jul. 31, 1999

Presidential Decree No. 16607, Dec. 3, 1999

Presidential Decree No. 16682, Dec. 31, 1999

Presidential Decree No. 16741, Mar. 2, 2000

Presidential Decree No. 16802, May 1, 2000

Presidential Decree No. 17044, Dec. 29, 2000

Presidential Decree No. 17318, Jul. 30, 2001

Presidential Decree No. 17424, Dec. 15, 2001

Presidential Decree No. 17461, Dec. 31, 2001

Presidential Decree No. 17643, jun. 29, 2002

Presidential Decree No. 17795, Dec. 11, 2002

Presidential Decree No. 18031, jun. 30, 2003

Presidential Decree No. 18179, Dec. 30, 2003

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 18334, Mar. 29, 2004

Presidential Decree No. 18343, Mar. 29, 2004

Presidential Decree No. 18447, jun. 29, 2004

Presidential Decree No. 18473, Jul. 20, 2004

Presidential Decree No. 18668, Dec. 31, 2004

Presidential Decree No. 18707, Feb. 19, 2005

Presidential Decree No. 18796, Apr. 22, 2005

Presidential Decree No. 18884, jun. 30, 2005

Presidential Decree No. 18940, Jul. 8, 2005

Presidential Decree No. 19258, Dec. 31, 2005

Presidential Decree No. 19334, Feb. 9, 2006

Presidential Decree No. 19507, jun. 12, 2006

Presidential Decree No. 19895, Feb. 28, 2007

Presidential Decree No. 19958, Mar. 27, 2007

Presidential Decree No. 20120, jun. 28, 2007

Presidential Decree No. 20182, Jul. 23, 2007

Presidential Decree No. 20258, Sep. 10, 2007

Presidential Decree No. 20394, Nov. 20, 2007

Presidential Decree No. 20458, Dec. 20, 2007

Presidential Decree No. 20516, Dec. 31, 2007

Presidential Decree No. 20720, Feb. 29, 2008

Presidential Decree No. 20745, Mar. 10, 2008

Presidential Decree No. 21137, Nov. 28, 2008

Presidential Decree No. 21214, Dec. 31, 2008

Presidential Decree No. 21215, Dec. 31, 2008

Presidential Decree No. 21247, Jan. 6, 2009

Presidential Decree No. 21294, Feb. 4, 2009

Presidential Decree No. 22031, Feb. 18, 2010

Presidential Decree No. 22151, May 4, 2010

Presidential Decree No. 22395, Sep. 20, 2010

Presidential Decree No. 22569, Dec. 30, 2010

Presidential Decree No. 22977, jun. 24, 2011

Presidential Decree No. 23356, Dec. 8, 2011

Presidential Decree No. 23480, Dec. 31, 2011

Presidential Decree No. 23597, Feb. 2, 2012

Presidential Decree No. 23734, Apr. 17, 2012

Presidential Decree No. 24103, Sep. 14, 2012

Presidential Decree No. 24247, Dec. 21, 2012

Presidential Decree No. 24360, Feb. 15, 2013

Presidential Decree No. 24441, Mar. 23, 2013

Presidential Decree No. 24638, jun. 28, 2013

Presidential Decree No. 25197, Feb. 21, 2014

Presidential Decree No. 25405, jun. 30, 2014

Presidential Decree No. 25435, jun. 30, 2014

Presidential Decree No. 25476, Jul. 16, 2014

Presidential Decree No. 26073, Feb. 3, 2015

Presidential Decree No. 26343, jun. 30, 2015

Presidential Decree No. 26438, Jul. 24, 2015

Presidential Decree No. 26507, Sep. 7, 2015

Presidential Decree No. 26668, Nov. 27, 2015

Presidential Decree No. 26950, Feb. 5, 2016

Presidential Decree No. 26987, Feb. 19, 2016

Presidential Decree No. 27841, Feb. 7, 2017

Presidential Decree No. 28649, Feb. 13, 2018

 Article 1 (Sub-categories, etc. of Taxable Goods, Taxable Places, and Taxable Entertainment Places)
The sub-categories of taxable goods under Article 1 (6) of the Individual Consumption Tax Act shall be as specified in attached Table 1; the kinds of taxable places under the aforesaid paragraph shall be as specified in attached Table 2; the kinds of taxable entertainment places under the aforesaid paragraph shall be entertainment bars, foreigner-only entertainment and eating establishments, and other similar places; and the kinds of taxable business places under the aforesaid paragraph shall be casinos licensed under Article 5 (1) of the Tourism Promotion Act (including casinos licensed under Article 11 of the Special Act on the Assistance to the Development of Abandoned Mine Areas). <Amended by Presidential Decree No. 14087, Dec. 31, 1993; Presidential Decree No. 18707, Feb. 19, 2005; Presidential Decree No. 20516, Dec. 31, 2007; Presidential Decree No. 21294 Feb. 4, 2009>
[This Article Wholly Amended by Presidential Decree No. 10700, Dec. 31, 1981]
 Article 2 (Definitions)
(1) The terms used in the Individual Consumption Tax Act (hereinafter referred to as the "Act") and this Decree shall be defined as follows: <Amended by Presidential Decree No. 22031, Feb. 18, 2010; Presidential Decree No. 25197, Feb. 21, 2014; Presidential Decree No. 27056, Mar. 25, 2016>
1. "Exportation" means either of the following activities:
(a) Shipping out domestic goods abroad;
(b) Supplying domestically-produced goods in accordance with the terms and conditions of the relevant contract by a successful bidder in an international competitive bidding process conducted in order to purchase goods with a loan borrowed from a foreign public agency or an international financial institution;
2. "Goods supplied to foreign military forces stationed in the Republic of Korea" means goods sold to an agency of foreign military forces stationed in the Republic of Korea or used by such agency for construction works or services;
3. "Set" means at least two goods used in a combination and usually traded by pair;
4. "Raw materials of goods for which individual consumption tax has been already paid or is to be paid" means the following materials:
(a) Raw materials that form taxable goods or exports;
(b) Packages or containers necessary for commercializing taxable goods or exports;
(c) Goods that do not form taxable goods or exports but are used directly or indirectly for manufacturing or processing relevant goods and have a chemical reaction and relevant goods and single-use raw materials for which relevant goods are used directly in the course of manufacturing or processing relevant taxable goods or exports;
5. "Non-resident" means a person recognized as a non-resident under the Foreign Exchange Transactions Act;
6. "Place specially related to the manufacturing place" means any of the following places:
(a) A store specially established by a manufacturer to sell its own products directly (including storages);
(b) A store established by a person defined as related to a manufacturer pursuant to subparagraph 20 of Article 2 of the Framework Act on National Taxes;
7. "Handicrafts" means works made by a person recognized by the Administrator of the Cultural Heritage Administration as a holder of an important intangible cultural heritage asset defined by the Act on the Safeguarding and Promotion of Intangible Cultural Heritage and goods produced by varnishing with lacquer by traditional handicraft skills, techniques, and know-how;
8. "Charge for entertainment and food" means money that the operator of a taxable entertainment place receives from a person who enjoys entertainment and eating, such as meal charge, or performance fee, no matter in what name it is charged: Provided, That, if the amount received includes a service charge for an employee (including a freelance income-earner), the service charge shall be stated separately in the relevant tax invoice, receipt, credit card sales slip, or debit card receipt. If it is confirmed that the service charge has been paid to the relevant employee, and the service charge shall be excluded from the charge for entertainment and food, but the service charge shall be included in the income of the operator of the taxable entertainment place, if he/she treats the service charge as his/her income.
(2) Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
(3) "Other similar place" in Article 1 (4) of the Act means a place in which business activities similar to those of an entertainment bar defined by the Enforcement Decree of the Food Sanitation Act actually take place. <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
 Article 2-2 (Elastic Tax Rates)
(1) The taxable objects eligible for the application of flexible tax rates under Article 1 (7) of the Act and tax rates are as follows: <Amended by Presidential Decree No. 24103, Sep. 14, 2012; Presidential Decree No. 25197, Feb. 21, 2014; Presidential Decree No. 25405, Jun. 30, 2014; Presidential Decree No. 26343, Jun. 30, 2015; Presidential Decree No. 26507, Sep. 7, 2015; Presidential Decree No. 26950, Feb. 5, 2016; Presidential Decree No. 26987, Feb. 19, 2016; Presidential Decree No. Feb. 7, 2017; Presidential Decree No. 28649, Feb. 13, 2018>
1. Goods referred to in subparagraph 6 (c) and (h) of attached Table 1: 63 won per liter;
2. Goods specified as those for household use or for commercial use by Ordinance of the Ministry of Strategy and Finance, among those referred to in subparagraph 6 (e) of attached Table 1: 14 won per kilogram;
3. Goods referred to in subparagraph 6 (f) of attached Table 1: 275 won per kilogram;
4. Goods referred to in subparagraph 6 (g) of attached Table 1, except goods specified by Ordinance of the Ministry of Strategy and Finance as those for power generation: 42 won per kilogram;
5. Goods with net calorific value (referring to the calorific value exclusive of the heat absorbed by the steam generated in the process of combustion of a fuel) of at least 5,500 kilo calories per kilogram or of less than 5,000 kilo calories per kilogram, among those referred to in subparagraph 6 (i) of attached Table 1: tax rates classified as follows:
(a) Goods with net calorific value of at least 5,500 kilo calories per kilogram: 39 won per kilogram;
(b) Goods with net calorific value of less than 5,000 kilo calories per kilogram: 33 won per kilogram;
6. Goods referred to in subparagraph 5 (a) through (d) of attached Table 1: 35/1,000 of the prices of goods.
(2) A person who wishes to have a flexible tax rate applied to goods referred to in paragraph (1) 2 and 4, shall submit a statement of the intended use of the goods subject to the application of the flexible tax rate for each specific use, describing the following matters, to the head of the relevant tax office or customs office [including the submission of such statement via the tax information and communications network referred to in subparagraph 19 of Article 2 of the Framework Act on National Taxes (hereinafter referred to the "national tax information and communications network")] by the end of the month immediately following the month in which the relevant goods are taken out from the manufacturing place (or at the time an import declaration is filed, if the goods are imports): <Newly Inserted by Presidential Decree No. 26343, Jun. 30, 2015; Presidential Decree No. 26507, Sep. 7, 2015; Presidential Decree No. 26950, Feb. 5, 2016>
1. Personal data of the person who takes out the goods or the person who files the import declaration;
2. The place from which the goods are taken out;
3. A list of the goods subject to the flexible tax rate and a plan for use of the goods;
4. Other information for reference.
[This Article Wholly Amended by Presidential Decree No. 23480, Dec. 31, 2011]
 Article 2-3 Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
 Article 3 (Determination of Taxable Goods and Taxable Places)
Pursuant to Article 1 (12) of the Act, taxable goods and taxable places shall be determined as follows:
1. The criteria for determining the goods referred to in subparagraph 3 of attached Table 1 are as follows:
(a) All or most of the raw materials used for the goods shall be made of jewelry, pearl, tortoise shell, coral, amber, ivory, or precious metals;
(b) In principle, the goods referred to in item (a) shall be determined in accordance with the ratio of composition of the cost of the goods, but the higher ratio of composition of the raw material used in the goods shall apply in determination, if the ratios of composition of the cost of raw materials are equal;
2. The goods taken out in an incomplete or imperfect state but can perform functions because the goods are equipped with main parts shall be treated as finished products;
3. If a certain product is a combination of taxable goods and non-taxable goods, the nature and main purposes of the product shall be the criteria for determination, but if it is impossible to determine the product with such criteria, the goods with the higher cost shall be the basis for determination.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 4 (Standard Prices)
Standard prices applicable to the goods referred to in Article 1 (2) 2 of the Act, shall be determined as follows: <Amended by Presidential Decree No. 26950, Feb. 5, 2016>
1. Goods referred to in Article 1 (2) 2 (a) (i) and (ii) and Article 1 (2) 2 (b) (i) of the Act; Five million won per unit;
2. Goods referred to in Article 1 (2) 2 (a) (iv) through (vi) of the Act: Two million won per unit: Provided, That, in cases of the goods referred to in Article 1 (2) 2 (a) (v), referring to the amount exceeding two million when calculated by multiplying the area of the goods by 100,000 won per square meter;
3. Goods referred to in Article 1 (2) 2 (b) (ii) of the Act: Eight million won per set or five million won per unit.
[This Article Wholly Amended by Presidential Decree No. 26668, Nov. 27, 2015]
 Article 4-2 Deleted. <by Presidential Decree No. 19895, Feb. 28, 2007>
 Article 5 Deleted. <by Presidential Decree No. 27841, Feb. 7, 2017>
 Article 6 (Cases Not Considered as Selling or Taking-Out and Applications for Approval thereof)
“Cases determined by Presidential Decree" in the proviso to Article 6 (1) 1 of the Act means the following cases: <Amended by Presidential Decree No. 22977, Jun. 24, 2011>
1. Where goods are used as raw materials for taxable goods in the same manufacturing place;
2. Where taxable goods are used in the same manufacturing place for testing, research, or inspection. In such cases, a research institute affiliated with an enterprise or a division exclusively dedicated to research and development under the Basic Research Promotion and Technology Development Support Act shall be deemed to be in the same manufacturing place, even if it is outside of the manufacturing place;
3. Where raw materials for manufacturing petroleum products not subject to the imposition of individual consumption tax are used in the oil refinery process.
(2) "Cases prescribed by Presidential Decree" in the proviso to Article 6 (1) 3 of the Act refer to cases where taxable goods remaining in the relevant place of sales or manufacturing place at the time sales or manufacturing is discontinued exceed the quantity ordinarily sold or taken out each month.
(3) A person who intends to obtain approval pursuant to the proviso to Article 6 (1) 3 of the Act shall submit an application, describing the following matters therein, to the head of the relevant tax office by the 25th day of the month immediately following the date in which sales or manufacturing is discontinued (it may be submitted by the national tax information and communications network): <Amended by Presidential Decree No. 23597, Feb. 2, 2012; Presidential Decree No. 26343, Jun. 30, 2015>
1. Personal data of the applicant;
2. Location of the place of a sales or manufacturing place;
3. Date of discontinuance of sales or manufacturing;
4. A list of the goods remaining at the time sales or manufacturing is discontinued;
5. Scheduled date of completion of sales or taking-out;
6. Grounds for application.
(4) Upon receipt of an application pursuant to paragraph (3), the head of the relevant tax office may approve the application for up to six months, if he/she finds that the deferment is unlikely to hamper securing individual consumption tax or controlling the goods.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 7 Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
 Article 8 (Calculation of Prices of Goods Taken Out from Manufacturing Place)
(1) The price at the time of taking out goods pursuant to Article 8 (1) 2 shall be determined by the actual price at which the manufacturer takes out the goods for delivery: Provided, That the price in any of the following cases shall be determined as follows: <Amended by Presidential Decree No. 23597, Feb. 2, 2012; Presidential Decree No. 26950, Feb. 5, 2016>
1. Where goods are taken out on credit or on an installment basis: The amount equivalent to the actual price of the goods taken out on the date of delivery;
2. Where goods are taken out at a lower price in return for the supply of raw materials or funds or where goods manufactured by a person are exchanged at a lower price with products of another manufacturer: The amount equivalent to the actual price of the goods taken out on the date the goods are taken out or exchanged;
3. Where a certain amount is returned to the purchaser after goods are taken out: The amount equivalent to the initial price of the goods taken out;
4. Where a fixed transportation charge for the goods taken out, irrespective of the distance or means of transportation, is included in the price of the goods taken out or such fixed amount is charged separately (including cases where transportation is done by a transportation service provider): The amount equivalent to the price that includes the transportation charge;
5. Where the transportation charge is separately stated in the offer sheet for bidding at the time when goods are taken out through bidding but the transportation charge is included in the successful bid price: The amount equivalent to the price that includes the transportation charge;
6. Where goods are taken out free of charge from the manufacturing place: The amount equivalent to the actual price of goods taken out on the date the goods are taken out;
7. Where the goods are liquidated under Article 6 (1) 2 of the Act: The amount equivalent to the price at the time the goods are liquidated (the price shall be an amount exclusive of individual consumption tax and the value added tax for the goods);
8. Where goods remain in the place of sales or manufacturing place under the main body of Article 6 (1) 3 of the Act: The amount equivalent to the actual price of goods sold or taken out at the time sales or manufacturing is discontinued. In cases of the proviso to Article 6 (1) 3 of the Act, the relevant goods shall be deemed actually sold or taken out or to be sold or taken out, and the price shall be determined with the amount equivalent to the actual price of the goods sold or taken out at the time individual consumption tax is imposed;
9. Where sales of goods are entrusted or exclusively delegated to a place related to the manufacturing place and goods are taken out to the place without their actual sales price or below their actual sales price at the time of ordinary transactions: The amount equivalent to the actual sales at the relevant place of sales (the price shall be an amount exclusive of individual consumption tax and the value added tax for the goods);
10. Where the trustee pays the relevant amount of tax for the goods [excluding the goods referred to in Article 1 (2) 2 (a) (i) of the Act] processed under an entrustment agreement (referring to the cases where a person entrusts the manufacturing of goods to another person instead of manufacturing the goods by him/herself and the following requirements are fully met): The amount equivalent to the price at which the trustor actually sells on the day when the goods are delivered:
(a) A plan (referring to the conception, designing, making samples, etc.) for producing the goods shall be formulated by the trustor;
(b) The goods shall be manufactured under the name of the trustor;
(c) The goods shall be delivered to the trustor and sold directly by the trustor under his/her responsibility.
(2) The sales price in cases of paragraph (1) 9 and 10 may be determined by applying mutatis mutandis the standards for determining the price at the time goods are taken out pursuant to paragraph (1) 1 through 8. <Newly Inserted by Presidential Decree No. 26950, Feb. 5, 2016>
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 9 (Special Exceptions to Calculation of Prices of Goods Taken Out)
(1) The amount equivalent to the place of sales of goods at the relevant place of sales referred to in subparagraph 9 of Article 8 shall be calculated by the following formular, based on the goods of the same kind and the same quality sold at the place of sales during the quarter in which the goods are taken out from the manufacturing place:
Tax base = Aggregate amount of sales prices of goods of the same kind and the same quality/Total quantity of goods of the same kind and the same quality x Quantity taken out from the manufacturing place.
(2) Where raw materials are partially or fully supplied to entrust the manufacturing of taxable goods to another person, the trustor shall be deemed a manufacturer, and Article 8 shall apply to such cases.
(3) Notwithstanding paragraph (2), the price of goods referred to in Article 1 (2) 2 (a) (i) or (ii) of the Act shall be determined with the relevant amount in either of the following subparagraphs:
1. Where goods are manufactured, processed, or repaired only with raw materials supplied by the seller or consumer: The amount equivalent to the wages for entrustment;
2. Where raw materials have been supplemented and added by the manufacturer or seller in addition to the raw materials supplied by the seller or consumer: The sum of raw materials prices and the wages for entrustment.
(4) Where sets of goods are sold or taken out in units, the goods shall be deemed sold or taken out in sets, and the price for each unit shall be the applicable tax base.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 10 (Calculation of Prices of Goods Consumed at Place of Sales or Manufacturing Place)
(1) If it is impracticable to determine the price referred to in the main sentence of Article 8 as the price of goods because the goods have been consumed in the manufacturing place under the main sentence of Article 6 (1) 1 of the Act or have been provided as raw materials for manufacturing non-taxable goods, the price shall be determined by adding the amount equivalent to ordinary margin (10/100 of total manufacturing cost) to the total manufacturing cost of the goods. In such cases, the total manufacturing cost shall be determined with the total amount that shall be distributed to the relevant goods, among raw material cost, supplementary material cost, labor cost, expenses, overhead expenses, and marketing expenses.
(2) The raw material cost referred to in paragraph (1) shall not be included in the value of byproducts, and the sub-categories of the raw material cost and the appraisal methods for purchase prices of raw materials are as follows:
1. The sub-categories of raw material cost are as follows:
(a) Purchase prices of raw materials;
(b) Customs duties;
(c) All expenses paid to associations, cooperatives, etc. in order to purchase raw materials;
(d) All expenses incurred in opening letters of credit in order to purchase raw materials;
(e) Loading and unloading expenses, transportation expenses, insurance premiums, and storage expenses;
(f) Interest expenses and fees paid for borrowing funds to purchase raw materials;
2. The appraisal of purchase prices of raw materials referred to in subparagraph 1 (a) shall be based on the following prices:
(a) In cases of domestic raw materials, the prices of raw materials purchased most recently since such raw materials were used, irrespective of actual purchase prices;
(b) In cases of imported raw materials, the prices calculated by converting the CIF prices of raw materials imported most recently since such materials were used by the reference exchange rate or the arbitrated exchange rate defined by the Foreign Exchange Transactions Act.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 10-2 (Degree of Natural Decrease of Gasoline)
"Rate prescribed by Presidential Decree" in the proviso to Article 8 (1) 2 of the Act means 5/1000 of the relevant taxable goods.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 11 (Calculation of Prices of Goods Taken Out from Bonded Areas)
(1) and (2) Deleted. <by Presidential Decree No. 23597, Feb. 2, 2012>
(3) If the price of imported goods on the import declaration includes any amount paid in return for the acquisition of an intangible property right that cannot be included in the price of the goods, such as a license for publishing, distribution, or performance, the taxable price shall be determined by subtracting the amount paid in return for such right from the price stated on the import declaration.
(4) If taxable goods manufactured in a bonded factory, where Article 8 (1) 3 of the Act is applicable, are those subject to taxation on raw materials pursuant to Article 189 of the Customs Act, the price of such goods shall be determined with the amount equivalent to the actual price of the taxable goods taken out from the bonded factory. <Amended by Presidential Decree No. 23597, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 12 (Calculation, etc. of Prices of Goods for which Tax is Collected or Declared and Paid due to Change of Purpose of Use)
(1) Where individual consumption tax is collected from, or declared and paid by, a person who has taken out or brought in goods without paying the tax (referring to where individual consumption tax is not paid under Article 14 of the Act; the same shall apply hereinafter) or with the tax exempted intends to change the purpose of use of such goods or transfer such goods to another person, the price of such goods shall be determined as follows: <Amended by Presidential Decree No. 22395, Sep. 20, 2010; Presidential Decree No. 23597, Feb. 2, 2012>
1. Where the tax shall be collected under Article 14 (2) of the Act: The price as at the time the tax was due but not paid;
2. Where the tax shall be collected under Article 15 (2) of the Act: The price as at the time the tax was exempted;
3. Where the tax shall be collected under Article 15 (3) of the Act: The price as at the time the tax was exempted;
4. Where the tax shall be levied on the goods purchased from the manufacturing place as referred to in Article 15 (4) or 16 (2) of the Act: The acquisition price (or the amount determined by aggregating the acquisition price and the customs duty calculation on the basis of the acquisition price, where the tax shall be levied on imported goods): Provided, That the provisions of Articles 33 through 35 of the Customs Act shall apply mutatis mutandis to goods that a person received or acquired as a gift;
5. Where the tax shall be collected under Article 17 (5) of the Act: The amount equivalent to the tax-exempt purchase price at the place of sales;
6. Where the tax shall be collected under Article 17 (6) of the Act: The amount equivalent to the place of sales at the tax-free place of sales as at the time a person acquires the goods;
7. Where the tax shall be collected under Article 17 (2) or 18 (2) of the Act: The tax-exempt price of the goods;
8. Where individual consumption tax shall be declared and paid on a ground specified in any subparagraph of Article 33 (1) pursuant to Article 18 (3) of the Act: The amount equivalent to the place of sales (or the amount determined and publicly notified by the Commissioner of the National Tax Service by applying mutatis mutandis the standard market price for the acquisition tax determined under Article 4 (2) of the Local Tax Act, if the goods for which individual consumption tax shall be declared and paid fall within the category specified in any item of Article 18 (1) 3 of the Act);
(2) Where individual consumption tax is declared and paid in accordance with paragraph (1) 8, the tax rate applicable at the time the relevant cause or event, such as the change of the purpose of use, occurs shall apply to the relevant amount of tax: Provided, That, if the relevant tax rate exceeds the tax rate applicable as at the time the goods were exempted from tax pursuant to Article 18 (1) of the Act, the tax rate applicable as at the time the goods were exempted from tax shall apply. <Newly Inserted by Presidential Decree No. 23597, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 13 (Calculation of Prices for Containers and Packing Cost)
(1) Where the prices for containers and packing cost shall be excluded from tax base pursuant to Article 8 (2) of the Act are the cases approved by the head of the relevant tax office for the kinds designated by the Commissioner of the National Tax Service in accordance with the procedure determined by the Commissioner of the National Tax Service, where goods are sold or taken out at a price from which the prices for containers or packing cost is subtracted on condition that the containers or packages of the taxable goods shall be returned to the relevant place of sales or manufacturing place in the future: Provided, That, in cases of containers or packages of imported goods, such cases shall be limited to cases approved by the head of the customs office having jurisdiction over the relevant bonded area on condition that the containers or packages shall be returned to the relevant exporter within six months from the date of acceptance of the import declaration.
(2) Each person who wishes to obtain approval under the main sentence of paragraph (1) shall submit an application, stating the following matters therein, to the head of the relevant tax office before taking out the relevant containers or packages (the application may be submitted via the national tax information and communications network):
1. Personal data of the applicant;
2. Location of the manufacturing place;
3. Date of purchase;
4. A list of the containers or packages.
(3) Each person who wishes to obtain approval pursuant to the proviso to paragraph (1) shall submit an application, stating the following matters therein, to the head of the relevant tax office as at the time the person files an import declaration on the relevant goods (the application may be submitted via the national tax information and communications network):
1. Personal data of the applicant;
2. Purpose of use and the place of use;
3. Scheduled date of exportation, the place of exportation, and the name of the customs office having jurisdiction over the place of exportation;
4. A list of the containers or packages.
(4) Where taxable goods and non-taxable goods are put together or packed into one container to be sold or taken out, the prices for the container and packing cost shall be calculated in proportion to the prices calculated in the basis of the prices of such goods before levying the tax. <Amended by Presidential Decree No. 23597, Feb. 2, 2012>
(5) The head of the tax office or customs office who approves an application pursuant to paragraph (2) or (3) shall ascertain whether the conditions of approval have been fulfilled, and collect the individual tax immediately on the prices of containers or packing cost, if he/she finds a breach of any of the conditions of approval.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 14 Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
 Article 14-2 (Special Exceptions to Calculation of Prices for Entertainment and Food)
When a person who has a cash register installed under Article 23-3 (1) of the Act issues invoices (receipts) and keeps audit tapes, the tax base may be calculated in accordance with the proviso to Article 8 (1) 6 of the Act: Provided, That where entertainment and food have been provided free of charge or on credit, the tax base shall be calculated as follows: <Amended by Presidential Decree No. 21294, Feb. 4, 2009; Presidential Decree No. 22569, Dec. 30, 2010>
1. Entertainment provided free of charge shall be added to the tax base for the pertinent month;
2. The balance of accounts receivable for entertainment and food provided on credit as at the time the business is closed shall be added to the tax base declared under Article 9 (7) of the Act.
[This Article Newly Inserted by Presidential Decree No. 10700, Dec. 31, 1981]
 Article 15 (Declaration of Tax Base)
(1) A person obliged to declare a tax base in accordance with Article 9 (1) of the Act shall submit a tax return, stating the following matters therein, to the head of the relevant tax office, along with the statement of gross sales (taking-out) of taxable goods (including letters of recommendation for the purchase of tax-exempt petroleum), the statement of receipt and release of goods, and the application for deduction (refund) of individual consumption tax (such documents may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Personal data of the business operator;
2. The amount of tax for all goods sold or taken out and the basis of the calculation;
3. The amount equivalent to the amount of tax for goods taken out or sold without paying the tax or with the tax exempted and the basis of the calculation;
4. The refundable or deductible amount of tax and the basis of the calculation;
5. The amount of tax voluntarily declared and paid.
(2) A person who shall declare a tax base in accordance with Article 9 (4) of the Act shall submit a tax return, stating the following matters therein, to the head of the relevant tax office (it may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Personal data of the business operator;
2. The amount of tax voluntarily declared and paid for each taxable place and the basis of the calculation.
(3) Each person who shall declare a tax base in accordance with Article 9 (5) of the Act shall submit a tax return, stating the following matters therein, to the head of the relevant tax office (it may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Personal data of the business operator;
2. The amount of tax voluntarily declared and paid for each taxable entertainment place and the basis of the calculation.
(4) Each person who shall make a tax return in accordance with Article 9 (6) of the Act shall submit the tax return, stating the following matters therein, to the head of the relevant tax office (it may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 21294, Feb. 4, 2009>
1. Personal data of the business operator;
2. The amount of tax voluntarily declared and paid for each taxable business place and the basis of the calculation.
(5) Each person who shall declare a tax base in accordance with Article 9 (7) of the Act shall submit a tax return, stating the ground therefor on the document similar to those referred to in paragraphs (1) through (4) (such documents may be submitted via the national tax information and communications network). <Amended by Presidential Decree No. 10700, Dec. 31, 1981; Presidential Decree No. 18312, Mar. 17, 2004; Presidential Decree No. 21294, Feb. 4, 2009>
 Article 16 (Payment)
Each person who intends to pay individual consumption tax in accordance with Article 10 of the Act shall pay the amount of tax to the head of the relevant tax office or to the Bank of Korea (including its agencies) or a post office with the tax payment notice given under Article 14 of the Enforcement Decree of the National Tax Collection Act.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 16-2 (Blanket Payment)
(1) Where individual consumption tax may be paid at a manufacturing place in a lump sum in accordance with Article 10-2 (1) of the Act are as follows: <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Where individual consumption tax shall be paid under subparagraph 1 (c) of Article 5 of the Act because the goods referred to in Article 1 (2) 4 (e) or (f) are mixed at any place other than the manufacturing place;
2. Where individual consumption tax shall be paid because of a change of the purpose of use of goods taken out from the manufacturing place without paying the tax in accordance with Article 14 (1) 2 or 4 of the Act;
3. Where goods brought into a storage without paying the tax are taken out from the storage for sale under Article 19 (3) 5;
4. Where a person intends to have individual consumption tax refunded or deducted pursuant to Article 20-2 (1) of the Act.
(2)A person who intends to pay the tax in lump sum at a manufacturing place in accordance with Article 10-2 (1) of the Act shall submit an application for approval of blanket payment, stating the following matters therein, to the head of the tax office having jurisdiction over the manufacturing place from which relevant goods are manufactured and taken out, at least 20 days before the beginning of the intended period of payment (such application may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Personal data of the business operator;
2. The place where it is intended to pay the tax in lump sum;
3. Reasons for the application for blanket payment;
4. Other information for reference.
(3) Deleted. <by Presidential Decree No. 20516, Dec. 31, 2007>
(4) Upon receipt of an application referred to in paragraph (2), the head of a tax office shall approve the application, unless he/she finds that the taxpayer falls under any of the subparagraphs and that it will hamper tax management, and shall notify the taxpayer and the heads of the tax offices having jurisdiction over the manufacturing place, storages, etc. by not later than 20 days from the date of application: <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Where the applicant fails to report the installation of the storage;
2. Where the applicant has a record of a disposition made or a penalty imposed upon him/her under the Punishment of Tax Offenses Act during the preceding two years before the date of application;
3. Where it is found as a result of an investigation conducted for reassessment under a tax law that the understated sales for the preceding two years before the date of application exceed 100 million won;
4. Where the taxpayer has a record of delinquency in the payment of a national tax or a local tax during the latest two years before the date of application.
(5) Where it is intended to make a change to any of the matters approved in connection with blanket payment, paragraphs (2) and (4) shall apply mutatis mutandis to the application for the change and the approval of such application. <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
[This Article Newly Inserted by Presidential Decree No. 14472, Dec. 31, 1994]
 Article 16-3 (Withdrawal of Approval of Blanket Payment and Renunciation of Blanket Payment)
(1) If the head of the tax office that approved blanket payment as requested by a person in Article 16-2 (4) finds it inappropriate for the person for whom blanket payment was approved to pay the tax in lump sum at a manufacturing place due to a change in the person's business or any other change in circumstances, the head of the tax office may withdraw the approval of blanket payment.
(2) When the head of a tax office withdraws blanket payment pursuant to paragraph (1), he/she shall notify the taxpayer and the heads of the tax offices having jurisdiction over the manufacturing place, storage, etc. of the withdrawal.
(3) If a person who has obtained approval of blanket payment pursuant to Article 16-2 (4) intends to renounce blanket payment and pay the tax at each place of business separately due to a change in circumstances, the person shall submit a report on the renunciation of blanket payment, stating the following matters therein, to the head of the tax office having jurisdiction over the manufacturing place at least 20 days before the beginning of the intended period of payment (such report may be submitted via the national tax information and communications network):
1. Personal data of the business operator;
2. Reasons for the renunciation of blanket payment;
3. Other information for reference.
(4) Upon receipt of a report on the renunciation of blanket payment under Article 3, the head of the tax office having jurisdiction over the manufacturing place shall immediately notify the heads of the tax offices having jurisdiction over another manufacturing places, storages, etc. of the renunciation.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 16-4 (Procedure for Reporting, etc. according to Special Exceptions to Taking-Out without Paying Tax)
(1) If a person who takes out goods without paying the tax pursuant to Article 10-4 of the Act (hereafter referred to as "person who takes out goods without paying the tax" in this paragraph) intends to voluntarily declare and pay individual consumption tax for the goods sold or taken out from the place of bringing-in, the person shall submit the tax return prescribed in Article 15 (1) to the head of the tax office having jurisdiction over the person who takes out goods without paying the tax, along with the following documents, upon filing the tax return on tax base in Article 9 of the Act (such documents may be submitted via the national tax information and communications network): Provided, That the application in subparagraph (1) shall be submitted at the time the tax return on tax base is filed initially by applying Article 10-4 of the Act and shall be submitted again whenever a change occurs to any of the matters stated in the tax return already submitted or when the person wishes to be excluded from the application of the special exception pursuant to Article 10-4 of the Act:
1. An application for special exception for taking out goods without paying the tax, stating the following matters:
(a) Personal data of the person who takes out goods without paying the tax;
(b) Location of the person who brings in the goods and the relevant tax office;
(c) Goods taken out without paying the tax;
(d) Other information for reference;
2. A tax base return for each place of bringing-in.
(2) Upon receipt of an application in paragraph (1) 1, the head of the relevant tax office shall notify the head of the tax office having jurisdiction over each place of bringing-in of the application.
[This Article Newly Inserted by Presidential Decree No. 23597, Feb. 2, 2012]
 Article 16-5 (Cause for Special Exception to Mixing, etc. of Different Kinds of Oil in Oil Reservoirs)
(1) "Cause or event prescribed by Presidential Decree" in the main sentence of Article 10-5 of the Act means any of the following causes and events:
1. Where a kind of oil referred to in Article 1 (2) 4 (a) through (c) of the Act is mixed with a different kind of oil in an oil reservoir;
2. Where a kind of oil referred to in Article 1 (2) 4 (a) through (c) of the Act is mixed with an additive (referring to any substance added to a kind of oil for the purpose of improving the performance of oil or for any other purpose, such as a substance for improving the octane rating, an anticorrosive agent, a combustion improver, or a colorant).
(2) If any of the causes and events referred to in paragraph (1) occurs, the manufacturer or other person involved under Article 10-5 of the Act (hereafter referred to as "manufacturer, etc." in this paragraph) shall submit a tax return pursuant to Article 15 (1) to the head of the tax office having jurisdiction over the manufacturer, along with the following documents, upon filing the tax return on tax base pursuant to Article 9 of the Act (such documents may be submitted via the national tax information and communications network): Provided, That an application filed under subparagraph (1) shall be submitted at the time the tax return on tax base is filed initially by applying Article 10-5 of the Act and shall be resubmitted whenever a change occurs to any of the matters stated in the tax return already submitted:
1. An application for special exception to mixing oil in a reservoir, stating the following matters:
(a) Personal data of the manufacturer;
(b) Location of the reservoir and the relevant tax office;
(c) Other information for reference;
2. A tax base return for each reservoir.
(3) Upon receipt of an application under paragraph (2) 1, the head of the relevant tax office shall notify the head of the tax office having jurisdiction over the reservoir of the application.
[This Article Newly Inserted by Presidential Decree No. 23597, Feb. 2, 2012]
 Article 17 (Provision and Disposal of Security of Tax Payment)
(1) If the head of a tax office intends to require the operator of a taxable entertainment place or a taxable business place to provide security for tax payment under Article 10 (5) of the Act, he/she shall notify the operator that the operator shall provide an asset as security for tax payment to the head of the tax office by not later than 30 days from the date the operator is required to do so. <Amended by Presidential Decree No. 14472, Dec. 31, 1994; Presidential Decree No. 21294, Feb. 4, 2009>
(2) The maximum value of an asset that may be required for security of tax payment referred to in paragraph (1) shall be an amount equivalent to 120/100 (or 110/100, if cash or a tax payment insurance policy is provided as security for tax payment) of individual consumption tax paid [or the estimated individual consumption tax to be paid for the pertinent quarter (or for the preceding year in cases of taxable business places), if the tax was not paid for the preceding quarter (or for the preceding year in cases of taxable business places)] for the preceding quarter (or for the preceding year in cases of taxable business places). <Amended by Presidential Decree No. 20516, Dec. 31, 2007; Presidential Decree No. 21294, Feb. 4, 2009>
(3) If a person who provided an asset as security pursuant to Article 10 (4) or (5) of the Act fails to pay individual consumption tax or fails to prove that the asset was provided for the relevant purpose, the asset provided as security shall be forfeited for the payment of the relevant individual consumption tax. In such cases, any deficiency shall be collected, and any amount left over after appropriation shall be refunded. <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
[This Article Wholly Amended by Presidential Decree No. 10700, Dec. 31, 1981]
 Article 18 (Methods of Determination by Estimation)
(1) Deleted. <by Presidential Decree No. 23597, Feb. 2, 2012>
(2) The estimation referred to in the proviso to Article 11 (2) of the Act shall be made by any of the following methods: <Amended by Presidential Decree No. 23597, Feb. 2, 2012; Presidential Decree No. 24638, Jun. 28, 2013>
1. Calculation in comparison with other persons who have not been subject to a decision or correction referred to in Article 11 (1) of the Act because their precison in bookkeeping and honesty in tax returns have been recognized;
2. Calculation by applying the rate determined by the Commissioner of the National Tax Service according to the results of research on the following relationships, taking into consideration the type of business, locality, etc.:
(a) Correlations between and among the input quantity and value of all or some raw materials or supplementary materials, the quantity produced, and the sales amount;
(b) Correlations between and among the quantity and value of all or some human resources and physical resources related to business (such as employees, places of business, vehicles, water consumption, and electricity), the quantity produced, and the sales amount;
(c) Correlations between and among the average quantity and amount of inventory, the quantity produced, and the sales amount during a certain period;
(d) Correlations between the gross income from sales or the value added amount and the sales amount during a certain period;
3. Calculation by applying the rate referred to in subparagraph 2, if it is possible to calculate the rate for a business operator subject to determination and correction by estimation;
4. Calculation by the guidelines determined by the Commissioner of the National Tax Service with regard to on-site audits of entertainment and food services referred to in Article 104 (1) 6 of the Enforcement Decree of the Value-Added Tax Act.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 18-2 Deleted. <by Presidential Decree No. 19895, Feb. 28, 2007>
 Article 19 (Applications for Approval of Taking-Out Without Paying Tax)
(1) When a person takes out, or intends to take out, any of the goods referred to in Article 14 (1) of the Act from a place of sales, manufacturing place, or storage, the person shall submit an application for approval, stating the following matters therein, to the head of the relevant tax office or customs office as at the time such goods are taken out (or during the period from the time the relevant import declaration is filed and to the time the declaration is accepted, if goods are imported ones) (such application may be submitted via the national tax information and communications network):
1. Personal data of the applicant;
2. The place of sales or the place of taking-out;
3. A list of goods to be taken out;
4. The place of bringing-in;
5. Personal data of the person who brings in the goods;
6. The scheduled date for taking-out;
7. The deadline for the submission of a certification of bringing-in;
8. Reasons for the application;
9. Other information for reference.
(2) When the head of a tax office or customs office approves an application filed under paragraph (1), he/she shall issue a letter of approval with contents similar to those in the application and shall notify the head of the tax office or customs office having jurisdiction over the place of bringing-in of the approval.
(3) "Matters determined by Presidential Decree" in Article 14 (1) 6 of the Act means the following matters: <Amended by Presidential Decree No. 22569, Dec. 30, 2010; Presidential Decree No. 23597, Feb. 2, 2012; Presidential Decree No. 25197, Feb. 21, 2014>
1. Taking out exported goods or goods for manufacturing or processing exported goods to an exporter, or the manufacturer or processor of the exported goods under a local letter of credit (limited to master local letters of credit and sub-local letters of credit);
2. Using goods as raw materials for other products at the same manufacturing place in order to manufacture or process exported goods;
3. Taking out goods to another manufacturing place in order to manufacture or process exported goods;
4. Taking out goods in order to relocate them to the place of sales or a manufacturing place;
5. Transferring goods from a manufacturing place to storage or from storage to another storage in order to store and manage the goods referred to in subparagraph 5 of attached Table 1 or returning the goods to the relevant manufacturing place;
6. Transferring goods to another manufacturing place in order to use them as raw materials for manufacturing or processing taxable goods;
7. Supplying the goods referred to in Article 1 (2) 4 of the Act in a manner determined by the Commissioner of the National Tax Service by taking them out from a manufacturing place or a bonded area in order to supply them to the Korea National Oil Corporation established under the Korea National Oil Corporation Act (hereinafter referred to as the "Korea National Oil Corporation") as part of measures to store up petroleum reserves pursuant to Article 16 of the Petroleum and Alternative Fuel Business Act and by taking them out from a manufacturing place or a bonded area and then supplying them to the Korea National Oil Corporation via reservoirs of a manufacturer or an importer;
8. Taking out the goods referred to in subparagraph 6 (h) of attached Table 1 from a manufacturing place or a bonded area in order to supply them as raw materials for petroleum products to the oil refinery business operators defined by subparagraph 7 of Article 2 of the Petroleum and Alternative Fuel Business Act;
9. Taking out the goods referred to in subparagraph 5 (a) of attached Table 1 from a manufacturing place or a bonded area to display them at a place of sales of a manufacturer or an importer for at least 30 days or returning such goods to the manufacturing place or bonded area;
10. Transferring goods to another manufacturing place of the same manufacturer in order to manufacture or process the goods referred to in subparagraph 6 of attached Table 1.
(4) A person who intends to take out goods as referred to in any subparagraph of paragraph (3) shall submit an application to the head of the relevant tax office or customs office for approval, along with the following documents (such documents may be submitted via the national tax information and communications network): Provided, That the foregoing shall not apply to the cases of paragraph (3) 2 and 7:
1. In cases of paragraph (3) 1 or 3: A copy of the relevant local letter of credit or the relevant letter of credit for exportation and other documents evidencing that the goods are for exportation;
2. In cases of paragraph (3) 5: A letter of confirmation of the report on the installation of storage at the place of bringing-in.
(5) Upon receipt of an application in paragraph (4), the head of a tax office or customs office shall verify the administrative information about the following matters, through administrative information data matching under Article 36 (1) of the Electronic Government Act: Provided, That, if the applicant does not consent to such verification, the applicant shall be required to submit copies of relevant documents: <Amended by Presidential Decree No. 22151, May 4, 2010>
1. In cases of paragraph (3) 1 and 3: Business registration certificate;
2. In cases of paragraph (3) 4, 6, and 8: Business registration certificate for the place of bringing-in.
(6) Paragraphs (4) and (5) shall also apply where it is intended to take out taxable goods or non-taxable goods (limited to where the raw materials of non-taxable goods are taxable goods) again after manufacturing or processing them with the goods brought in according to any provision of paragraph (3) 1 through 3.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 19-2 (Special Exception to Applications for Approval to Bring Out Goods Without Paying Tax or with Tax Exempted)
Notwithstanding Articles 19 (1), (4), and (5), 20 (4), 22 (1), 26 (1), and 30 (1), a person who wishes to be exempted from tax for goods to be sold or taken out from a place of sales, manufacturing place, or storage (including where such goods are sold or taken out through another person without delay) in order to use them for the purpose referred to in Article 14 (1), 15 (1), 17 (1), or 18 (1) shall submit a tax return on the tax base for the pertinent quarter by the 25th day of the month immediately following the end of the quarter in which the goods are sold or taken out (or for the month by the end of the month immediately following the month in which the goods are sold or taken out, if the goods are taxable goods referred to in subparagraph 6 of attached Table 1), along with the certificate of bringing-in or the certificate of purpose of use under Article 20 (2) or (3) and the documents referred to in Article 30 (2) (applicable only to the goods eligible for tax exemption under Article 18 (1) of the Act).
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 19-3 (Special Exception to Tax Exemption for Passenger Vehicles for Persons with Disabilities, etc.)
(1) Notwithstanding Articles 20 (4) and 30 (1), a person who wishes to be exempted from tax for a passengers' car taken out from a manufacturing place or a bonded area in order to use it for the purpose specified in Article 18 (1) 3 of the Act shall submit a tax base return referred to in Article 9 of the Act to the head of the relevant tax office or customs office, along with the following documents (such documents may be submitted via the national tax information and communications network): Provided, That, if a tax return in subparagraph 1 is submitted in the electronic form in accordance with the form and procedure prescribed by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service, and if the head of the relevant tax office or customs office can verify the facts stated in the tax return by using the information and communications network, the head of the relevant tax office or customs office need not to require the relevant taxpayer to submit the evidentiary documents under subparagraph 2:
1. A tax return on taking-out of a passenger vehicle exempted from individual consumption tax;
2. A copy of the sale and purchase contract for the vehicle (applicable only where a vehicle is transferred for the same purpose of use).
(2) A person who completes the registration of a passenger vehicle defined by the Motor Vehicle Management Act in order to use it for the purpose prescribed in Article 18 (1) 3 of the Act shall submit a copy of the motor vehicle registration certificate by the 20th day of the month immediately following the month in which the vehicle is taken out from the manufacturing place or the bonded area to the manufacturer of the passenger vehicle, if the vehicle is taken out from a manufacturing place, or to the head of the relevant customs office, if the vehicle is taken out from a bonded area (such document may be submitted via the national tax information and communications network).
(3) Upon receipt of a tax base return under paragraph (1), the head of a tax office or customs office shall give written notice of taking out a passenger vehicle exempted from individual consumption tax, stating the following matters therein, to the head of the tax office having jurisdiction over the place of bringing-in by the end of the month immediately after the month in which the tax base return is filed:
1. Personal data of the person who takes out the vehicle;
2. Place of taking-out;
3. Date of taking-out;
4. Personal data of the person who brings in the vehicle;
5. Place of bringing-in;
6. Date of registration of the vehicle;
7. A list of tax-exempt goods;
8. Grounds for tax exemption;
9. Other information for reference.
(4) Upon receipt of a tax base return under paragraph (1), the head of a tax office or customs office shall verify administrative information about the following matters through administrative data matching under Article 36 (1) of the Electronic Government Act: Provided, That, if the person who files the return does not consent to such verification, he/she shall be required to submit relevant documents (copies of such documents, in cases of subparagraphs 1, 2, and 4): <Amended by Presidential Decree No. 22151, May 4, 2010>
1. A business registration certificate (applicable only where a vehicle is for the transportation of patients or for commercial use);
2. A motor vehicle registration certificate (applicable only where a vehicle is taken out from a manufacturing place);
3. A certified copy of the resident registration card or a foreigner registration certificate (applicable only where a passenger's vehicle for exclusive use of the disabled are purchases under the joint ownership of a disabled person and his/her spouse, lineal ascendant or descendant, sibling, or the spouse of his/her lineal descendant who is verified as residing together with the disabled person according to the relevant resident registration card, foreigner registration card, or the register of reported domestic abodes);
4. A certificate of registration of a disabled person or a certificate of a person of distinguished service to the State with a grade of disabled veteran;
5. A certificate of reporting of a domestic abode (applicable only where it is impossible to verify such fact pursuant to under subparagraph 3).
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 20 (Reporting of Bringing-in, Certificate of Bringing-in, and Certificate of Purpose of Use)
(1) A person who intends to report the bringing-in of goods pursuant to Articles 14 (5), 17 (2), and 18 (5) of the Act, shall submit a report, stating the following matters therein, to the head of the relevant tax office or customs office (including the submission of such report via the national tax information and communications network): Provided, That the report on the bringing-in of goods shall be substituted by the registration of a motor vehicle defined by the Motor Vehicle Management Act, in cases of a passengers' motor vehicle referred to in Article 18 (1) 3 of the Act: <Amended by Presidential Decree No. 25197, Feb. 21, 2014>
1. Personal data of the reporting person;
2. Number and date of approval;
3. A list of goods brought in;
4. Place of bringing-in;
5. Reasons for bringing-in;
6. Date of bringing-in;
7. Personal data of the person who sells or takes out the goods;
8. Deadline for the submission of a certificate of bringing-in;
9. Other information about reference.
(2) The bringing-in referred to in Articles 14 (2), 17 (2), and 18 (2) of the Act shall be certified with a certificate of facts similar to those stated in the report pursuant to paragraph (1): Provided, That the bringing-in of the following goods shall be certified with the relevant document classified as follows: <Amended by Presidential Decree No. 22151, May 4, 2010; Presidential Decree No. 24360, Feb. 15, 2013; Presidential Decree No. 26950, Feb. 5, 2016>
1. Goods brought into a bonded area or an export free-zone: A certificate of bringing-in, issued by the head of the relevant customs office;
2. A passenger vehicle referred to in Article 18 (1) 3 of the Act: A certificate of registration of a motor vehicle. In such cases, the head of the relevant tax office or customs office shall verify the certificate of registration of the motor vehicle through administrative data matching under Article 36 (1) of the Electronic Government Act, but a reporting person who does not consent to such verification shall be required to submit a copy of the certificate;
3. In cases of petroleum used for vessels navigating abroad referred to in Article 18 (1) 9 of the Act or vessels for deep-sea fishing referred to in subparagraph 11 of the same paragraph: A statement on the supply of petroleum (a report of bringing-in filed by a person who brings in a vessel, in cases of a home trade vessel for deep-sea fishing);
4. In cases of petroleum used for aircraft referred to in Article 18 (1) 9 of the Act and consumables referred to in subparagraph 11 of the same paragraph: A permit for shipping (loading) issued by the head of the relevant customs office (a report of bringing-in by the person who brings in a vessel, in cases of a home trade vessel for deep-sea fishing);
5. In cases of tobacco that is excluded or exempted from the imposition of the individual consumption tax under Article 20-3 (1) and (2) of the Act: The relevant document classified as follows:
(a) Where goods are taken out in accordance with any subparagraph of Article 53 of the Local Tax Act and brought into a bonded area or where goods are for the specific use referred to in Article 54 (1) 3 through 5 of the same Act: A certificate of bringing-in of goods, issued by the head of the relevant customs office;
(b) Where goods are for the specific use referred to in Article 54 (1) 1 (excluding tobacco samples for negotiations on exporting) or 7 of the Local Tax Act: A certificate of filing an export declaration, issued by the head of the customs office who accepts the export declaration;
(c) Where goods are taken out pursuant to subparagraph 3 of Article 62 of the Enforcement Decree of the Local Tax Act and brought into a place of scrapping: A certificate of scrapping in the form prescribed by Ordinance of the Ministry of Strategy and Finance;
(d) Where goods are used for the specific purpose referred to in any subparagraph of Article 63 of the Enforcement Decree of the Local Tax Act: A certificate of delivery (including a certificate of use), issued by the head of the military agency that receives the delivered goods;
(e) Where goods do not fall under items (a) through (d): A certificate similar to the report specified in paragraph (1).
(3) The fact that goods are provided for the purpose specified by Article 15 (2) of the Act, shall be certified with any of the following documents: Provided, That, if any of the following documents has already been submitted to the head of the relevant tax office in order to obtain an early refund at the zero tax rate for exportation pursuant to the Value-Added Tax Act, such submission may be certified with a list of export certificates prescribed by Ordinance of the Ministry of Strategy and Finance:
1. A certificate of reporting issued by the head of the customs office who accepts an export declaration;
2. A receipt of a parcel issued by the head of the relevant post office, where goods are exported by parcel post;
3. A certificate of supply issued by the head of a military agency who receives delivered goods (including a certificate of use);
4. Other documents specified by the Commissioner of the National Tax Service, evidencing exportation.
(4) A document certifying that goods have been brought in or have been used for a specified purpose under Article 14 (2), the main sentence of Article 15 (2), and Articles 17 (2) and 18 (2) of the Act, shall be submitted by the date designated by the head of the relevant tax office or customs office, which shall not exceed three months from the date relevant goods are sold or taken out.
(5) If a person is unable to submit a document that certifies relevant facts by the deadline specified in paragraph (4) and Articles 19-2 and 19-3 due to extenuating circumstances, he/she may file an application for the extension of the deadline for submission with the head of the relevant tax office or customs office. In such cases, the head of the relevant tax office or customs office may extend the deadline for the submission of a document certifying relevant facts by not exceeding three months.
(6) Where the head of the relevant tax office or customs office intends to collect the relevant amount of tax pursuant to Article 14 (2), the main sentence of Article 15 (2), and Articles 17 (2) and 18 (2) of the Act, he/she shall, without delay, notify the person who sold or took out goods or reported the importation of goods that he/she will collect the relevant amount of tax, if the person fails to submit a document that certifies relevant facts by not later than 30 days from the date the relevant amount of tax may be otherwise collected.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 21 (Application for Approval of Destruction)
(1) A person who seeks exemption from individual consumption tax pursuant to Article 14 (3) of the Act shall submit an application for the approval of destruction, stating the following matters therein, to the head of the relevant tax office or customs office for approval, without delay, by the deadline for the submission of the relevant certificate of bringing-in, along with documents evidencing the destruction of the relevant goods:
1. Personal data of the applicant;
2. Location of the manufacturing place and the number and date of approval;
3. A list of destroyed goods;
4. Date and place of destruction, and methods for the disposal of destroyed goods;
5. Deadline for the submission of a certificate of bringing-in;
6. Other information for reference.
(2) If the place where goods were destroyed pursuant to paragraph (1) is in an area under the jurisdiction of the head of another tax office, a certificate issued by the head of the tax office having jurisdiction over the place of destruction with descriptions of the following matters therein shall be submitted:
1. Personal data of the applicant;
2. Location of the manufacturing place;
3. Name of the tax office that originally approve the destruction and the date and number of approval;
4. A list of destroyed goods;
5. Personal data of the person who takes out or deliver the goods;
6. Date and place of destruction and reasons for destruction;
7. Other information for reference.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 22 (Application for Approval of Tax Exemption for Exportation or Supply to Military Forces)
(1) Each person who wishes to be exempted from tax on the goods referred to in any subparagraph of Article 15 (1) of the Act shall submit an application, stating the following matters therein, to the head of the relevant tax office or customs office for approval as at the time the relevant goods are sold or taken out (or during the period from the time the relevant import declaration is filed until the import declaration is accepted), along with a copy of a letter of credit for exportation, any other document evidencing that the goods are for exportation, or a supply contract. In such cases, if the person who sells or manufactures the goods is not the person who exports or supplies the goods, the seller or manufacturer and the exporter or supplier shall jointly file the application:
1. Personal data of the applicant;
2. The place of sales or the place of taking-out;
3. A list of tax-exempt goods;
4. Consignee of exports or military supplies;
5. Name of the customs office for exportation;
6. Personal data of the exporter;
7. Scheduled date of sale or taking-out;
8. Deadline for the submission of a certificate of exportation or military supplies;
9. Other information for reference.
(2) Upon receipt of an application referred to in paragraph (1), the head of a tax office or customs office shall issue a letter of approval with descriptions of the matters similar to those stated in the application, if he/she approves the application.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 22-2 Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
 Article 23 (Application for Approval of Tax Exemption for Diplomats)
(1) A person who wishes to be exempted from tax on the goods referred to in any subparagraph of Article 16 (1) of the Act shall submit an application, stating the following matters therein, to the head of the relevant tax office or customs office for approval as at the time such goods are sold or taken out (or during the period from the time the relevant import declaration is filed until the import declaration is accepted), along with the documents issued by the head of the relevant diplomatic mission to the Republic of Korea under Article 16 (1) 1 of the Act to certify relevant facts (such application may be submitted via the national tax information and communications network): <Amended by Presidential Decree No. 22569, Dec. 30, 2010; Presidential Decree No. 26073, Feb. 3, 2015>
1. Personal data of the applicant;
2. The place of sales or the place of taking-out;
3. A list of tax-exempt goods;
4. The place of bringing-in;
5. Personal data of the person who brings in the goods;
6. Scheduled date of taking-out;
7. Reasons for the application;
8. Other information for reference.
(2) A person who seeks exemption from the collection of individual consumption tax under the proviso to Article 16 (2) of the Act shall submit an application, stating the following matters therein, to the head of the relevant tax office or customs office for approval, along with a document issued by the Minister of Foreign Affairs to certify that the cause or event referred to in any subparagraph of Article 25-2 has occurred: <Newly Inserted by Presidential Decree No. 26073, Feb. 3, 2015>
1. Personal data of the applicant;
2. A list of tax-exempt goods;
3. Date of approval of tax exemption;
4. Anticipated date of transfer or acquisition;
5. Grounds for the application;
6. Other information for reference.
(3) Upon receipt of an application under paragraph (1) or (2), the head of a tax office or customs office shall issue a letter of approval with descriptions of the matters similar to those stated in the application, if he/she approves the application.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 24 (Special Exception to Tax Exemption for Petroleum for Diplomatic Missions)
(1) When a person purchases petroleum exempted from individual consumption tax from a manufacturing place or a place of selling petroleum under Article 16 (1) 3 of the Act, the manufacturer or seller of petroleum (hereafter referred to as "seller") shall receive a letter of recommendation for the purchase of tax-exempt petroleum, which is issued by the Minister of Foreign Affairs and states the name of the diplomatic mission, the quantity of each kind of petroleum used, and other necessary matters, deduct the amount equivalent to individual consumption tax from the price for petroleum, and deliver the relevant kind of petroleum. <Amended by Presidential Decree No. 22569, Dec. 30, 2010; Presidential Decree No. 24441, Mar. 23, 2013>
(2) In cases of paragraph (1), the seller shall notify the quantity sold each month to the manufacturer, along with relevant letters of recommendation for the purchase of tax-exempt petroleum, and the manufacturer shall, upon receipt of such notice, pay the amount equivalent to the deducted individual consumption tax to the seller.
(3) Each month, a manufacturer shall report the quantity of petroleum sold directly to diplomatic missions to the Republic of Korea and the quantity sold and notified by sellers each month under paragraph (2) to the head of the relevant tax office, along with relevant letters of recommendation for the purchase of tax-exempt petroleum (such report may be submitted via the national tax information and communications network). <Amended by Presidential Decree No. 22569, Dec. 30, 2010>
(4) Upon receipt of a report under paragraph (3), the head of a tax office shall refund to the manufacturer individual consumption tax already paid for petroleum sold by sellers: Provided, That the tax may be deducted from the tax payable later according to the application of the person to whom the tax is to be refunded (such application may be submitted via the national tax information and communications network).
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 25 (Scope of Diplomatic Missions, etc. to Korea)
(1) "Institutions determined by Presidential Decree" in Article 16 (1) 1 of the Act means consulates with officials residing in the Republic of Korea (excluding consulates headed by an honorary consul), the United Nations, and similar international organizations (limited to where privileges and exemptions are granted pursuant to a treaty to which the Republic of Korea is a party and other domestic statutes).
(2) "Persons prescribed by Presidential Decree" in Article 16 (1) 2 of the Act means employees of an institution referred to in paragraph (1) with the status of a public official bestowed by their country or non-Koreans with similar status confirmed by the Minister of Foreign Affairs. <Amended by Presidential Decree No. 24441, Mar. 23, 2013>
[This Article Wholly Amended by Presidential Decree No. 22569, Dec. 30, 2010]
 Article 25-2 (Grounds for Exemption from Collection of Individual Consumption Tax for Transfer of Foreign Diplomat's Vehicle Exempt from Taxes)
"Extenuating circumstances prescribed by Presidential Decree, including transfer of a foreign diplomat in Korea" in the proviso to Article 16 (2) of the Act means any of the following cases:
1. Where a diplomat to the Republic of Korea or equivalent pursuant to Article 16 (1) 2 of the Act (hereinafter referred to as "diplomat to Korea") is transferred to his/her home country or a third country;
2. Where a diplomat to Korea has his/her duty terminated or is dismissed from office;
3. Where a diplomat to Korea dies;
4. Where a diplomatic mission, etc. to Korea under Article 16 (1) 1 of the Act is closed as the consequence of severance of the diplomatic relationship with the Republic of Korea or due to any other cause or event.
[This Article Newly Inserted by Presidential Decree No. 26073, Feb. 3, 2015]
 Article 26 (Application for Tax Exemption for Goods to be Sold in Foreigner-Only Place of Sales)
(1) A person who wishes to be exempted from tax on the goods referred to in Article 17 (1) of the Act shall submit an application, stating the following matters therein, to the head of the relevant tax office for approval as at the time such goods are sold or taken out, along with a copy of the certificate of designation of a foreigner-only place of sales (such application may be submitted via the national tax information and communications network). In such cases, the head of the relevant tax office shall verify administrative information about the following matters through administrative data matching under Article 36 (1) of the Electronic Government Act or the applicant shall be required to submit copies of relevant documents, if the applicant does not consent to such verification: <Amended by Presidential Decree No. 22151, May 4, 2010>
1. Personal data of the applicant;
2. The place of sales or the place of taking-out;
3. A list of tax-exempt goods;
4. The place of bringing-in;
5. Personal data of the person who brings in the goods;
6. Scheduled date of sale or taking-out;
7. Deadline for submitting a certificate of bringing-in;
8. Grounds for the application;
9. Other information for reference.
(2) Upon receipt of an application under paragraph (1), the head of a tax office shall issue a letter of approval with descriptions of the matters similar to those stated in the application, if he/she approves the application, and shall notify the head of the tax office having jurisdiction of the place of bringing-in of the approval.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 27 (Scope of Tax-Free Goods Sold at Foreigner-Only Places of Sales)
The goods eligible for exemption from individual consumption tax pursuant to Article 17 (1) of the Act are as follows: <Amended by Presidential Decree No. 24360, Feb. 15, 2013>
1. Jewelry and products made of jewelry;
2. Precious metal products;
3. Chinese dominos and gambling cards;
4. High-quality furniture;
5. Deleted. <by Presidential Decree No. 27841, Feb. 7, 2017>;
6. High-quality carpets;
7. High-quality bags.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 28 (Designation of Foreigner-Only Places of Sales and Revocation of Designation)
(1) A person who wishes to obtain designation of a foreigner-only place of sales under Article 17 (1) of the Act shall submit an application, stating the following matters therein, to the head of the tax office having jurisdiction over the place of sales. In such cases, if it is necessary to obtain a license from the Government for a place of sales only for foreigners or to be registered as a place of sales under any statute, the application shall be accompanied by a copy of the relevant license or certificate of registration (such document may be submitted via the national tax information and communications network):
1. Personal data of the applicant;
2. Location and trade name of the place of sales;
3. Names of tax-free goods to be sold.
(2) The head of the tax office who designates a place of sales pursuant to paragraph (1) shall issue a certificate of designation, which states the following matters therein:
1. Serial number of designation;
2. Location and trade name of the place of sales;
3. Personal data of the representative;
4. Names of tax-free goods to be sold.
(3) In any of the following cases, the head of the relevant tax office may revoke the designation of a person designated under paragraph (1):
1. Where it is found that the person fraudulently sold tax-free goods;
2. Where the person becomes subject to a penalty imposed or a disposition made for violation of an order issued by the commissioner of the competent regional tax office or the head of the competent tax office referred to in Article 25 of the Act;
3. Where his/her license or registration is revoked under a relevant statute or becomes subject to any other disposition;
4. Where the person who is the business operator or an executive officer of the business operator in the form of a corporation becomes subject to a penalty or a disposition for evasion of a national tax or local tax exceeding 500,000 won;
5. Where the person transfers or leases the place of sales to a third person;
6. Where it is found that the person made a false statement in any document referred to in paragraph (1);
7. Where it is found that the person does not reside in the Republic of Korea or his/her whereabouts are unknown: Provided, That the foregoing shall not apply where an administrator is appointed.
(4) Upon receipt of an application under paragraph (1), the head of a tax office may reject the application for designation in any of the following cases:
1. Where the applicant intends to operate the place of sales that is deemed to be infrequently used by foreigners;
2. Where the applicant fails to be equipped with personnel and physical facilities necessary for sales;
3. Where the applicant committed any violation related to national taxes during the year preceding the date of application;
4. Where it is found that the person lacks financial capability and credit necessary for the management of the place of sales.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 29 (Method of Purchasing Tax-Free Goods Sold at Foreigner-Only Places of Sales and Sales Report)
(1) When a person who has obtained designation of a foreigner-only place of sales under Article 28 (1) sells any tax-free goods, he/she shall verify the status of the purchaser, enter the following matters in the record card for the purchase of goods exempt from individual consumption tax, attach the record card to the purchaser's passport, and affix a seal between the record card and the passport:
1. Personal data of the seller, the location of the place of sales, and the relevant tax office;
2. Personal data of the purchaser and information about entry and departure;
3. A list of tax-free goods purchased.
(2) Each person who sells any goods referred to in paragraph (1) shall prepare two sets of the certificate of sale of goods exempt from individual consumption tax, stating whether purchased tax-free goods are hand-carried or the details of the collected amount of tax therein, in addition to the matters specified in paragraph (1), and submit one set to the head of the customs office at the port through which the purchaser (excluding where the purchaser is a diplomat to Korea or a soldier of foreign military forces stationed in Korea) intends to depart and the other set to the head of the tax office having jurisdiction over the place of sales as at the time he/she submits a report pursuant to Article 17 (3) of the Act, along with the a statement of gross sales of taxable goods (tax-free goods shall be stated separately): Provided, That it need not to submit such certificates of sale to the head of the relevant customs office, if goods are sold at a place of sales in a bonded area.
(3) Upon receipt of a certificate under paragraph (2), the head of a customs office shall verify the purchase with the record card referred to in paragraph (1) presented at the time of departure and shall check whether the purchaser possesses the relevant goods. <Amended by Presidential Decree No. 27841, Feb. 7, 2017>
(4) The head of a customs office shall send the record cards of the purchase of goods exempt from individual consumption tax and the certificates of sale of goods exempt from individual consumption tax for each quarter to the head of the tax office having jurisdiction over each place of sales by the tenth day of the month immediately after the end of the quarter.
(5) If it has been reported to the head of a customs office that purchased goods have been destroyed by a disaster or any other cause or if purchased goods have been taken out abroad by post or any other means before departure, such goods shall be deemed hand-carried only if a certificate issued by the head of the customs office or the head of the post office on relevant facts is presented as at the time the head of the customs office checks the purchase pursuant to paragraph (3).
(6) If a difference is found through comparing and verifying the certificate of sale of goods exempt from individual consumption tax, which has been submitted by the seller, and the record card of the purchase of goods exempt from individual consumption tax and the certificate of sale of goods exempt from individual consumption tax, which has been sent by the head of the customs office having jurisdiction over the port through which the purchaser departed, and then investigations into the quantity of tax-free goods brought in and sold and the quantity of inventory, the head of the relevant tax office shall collect the individual consumption tax on the difference in the goods from the seller.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 30 (Application for Approval of Tax Exemption)
(1) A person who seeks exemption from tax on the goods referred to in any subparagraph of Articles 18 (1) and Article 19 of the Act, shall submit an application, stating the following matters therein, to the head of the relevant tax office or customs office for approval at the time such goods are sold or taken out (or during the period from the time the relevant import declaration is filed until the import declaration is accepted) (including the submission of such application via the national tax information and communications network): <Amended by Presidential Decree No. 24360, Feb. 15, 2013>
1. Personal data of the applicant;
2. The place of sales or the place of taking-out;
3. A list of tax-exempt goods;
4. The place of bringing-in;
5. Personal data of the person who brings in the goods;
6. Scheduled date of taking-out;
7. A certificate of bringing-in, a certificate of bringing in goods, a statement of supply of petroleum, a permit for shipping (loading) (a report on bringing in goods by the person who brings in the goods, in cases of a home trade vessel for deep-sea fishing);
8. Grounds for the application;
9. Other information for reference.
(2) The application referred to in paragraph (1) shall be accompanied by the document classified as follows: Provided, That it need not to attach the relevant document regarding the facts certified for full or partial exemption from customs duties: <Amended by Presidential Decree No. 22569, Dec. 30, 2010; Presidential Decree No. 23356, Dec. 8, 2011; Presidential Decree No. 25197, Feb. 21, 2014; Presidential Decree No. 26950, Feb. 5, 2016>
1. In cases of Article 18 (1) 1, 4 through 7, 9 through 11, and 13, subparagraphs 1 through 3, 8, and 16 of Article 19 of the Act: A document issued by the head of the relevant central administrative agency to certify relevant facts: Provided, That a document that certifies goods that falls under any of the following items shall be issued by the head of the relevant school, if such goods are for the school, or by the relevant Special Self-Governing Province Governor or the head of the relevant Si/Gun/Gu, if such goods are for a child care facility:
(a) A sample or reference material for display or use as a teaching material in a school or a child care facility referred to in Article 18 (1) 6 of the Act;
(b) Goods donated to an educational institution (limited to schools) for use for education referred to in Article 18 (1) 7 of the Act;
(c) Deleted; <by Presidential Decree No. 26950, Feb. 5, 2016>
1-2. In cases of Article 18 (1) 2 of the Act: A document issued by the Special Metropolitan City Mayor, a Metropolitan City Mayor, a Do Governor or a Special Self-Governing Province Governor to certify relevant facts;
2. In cases of subparagraph 13 of Article 19 of the Act: A document issued by the head of the relevant central administrative agency, the head of the Korea International Trade Association, or the head of the Korea Chamber of Commerce and Industry to certify relevant facts;
3. In cases of Article 18 (1) 8 and subparagraphs 4 through 6 and 9 through 12 of Article 19 of the Act: Documents necessary for filing an application for tax exemption under the Customs Act;
4. In cases of subparagraph 7 of Article 19 of the Act: A document issued by the head of the government agency or the local government to whom relevant goods have been donated to certify the relevant facts of donation;
5. In cases of subparagraphs 14 and 15 of Article 19 of the Act: A document issued by the head of the relevant tax office to certify relevant facts;
6. In cases of goods for government's use: A document issued by the head of the agency who seeks exemption from tax to certify relevant facts.
(3) When the head of a tax office or customs office approves tax exemption for goods upon receipt of an application referred to in paragraph (1), he/she shall issue a letter of approval with descriptions of the matters similar to those in the application, and shall notify the head of the tax office or customs office having jurisdiction over the place of bringing-in, of the approval in cases of Article 18 (1).
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 31 (Scope, etc. of Disabled Persons)
(1) "Persons with disabilities determined by Presidential Decree" in Article 18 (1) 3 (a) of the Act means any of the following person: <Amended by Presidential Decree No. 22031, Feb. 18, 2010; Presidential Decree No. 23734, Apr. 17, 2012; Presidential Decree No. 24247, Dec. 21, 2012>
1. Disabled persons of distinguished service to the State under the Act on the Honorable Treatment of and Support for Persons, etc. of Distinguished Service to the State;
2. Persons with disabilities under the Act on Welfare of Persons with Disabilities (limited to the persons whose disability grade is in the range between Grade I and Grade III);
3. Persons registered as wounded during the May 18 Democratization Movement pursuant to Article 7 of the Act on the Honorable Treatment of Persons of Distinguished Service to the May 18 Democratization Movement;
4. Persons whose disability has been diagnosed as a slight disability or any severer disability, among patients suffering from actual or potential aftereffects of defoliants under the Act on Assistance to Patients Suffering from Actual or Potential Aftereffects of Defoliants, etc. and Establishment of Related Organizations.
(2) Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
(3) In order for a passenger vehicle to be exempted from individual consumption tax pursuant to Article 18 (1) 3 (a) of the Act, the passenger vehicle shall be purchased in the name of a disabled person referred to in paragraph (1) or jointly by such disabled person and his/her spouse, lineal ascendant or descendant, sibling, or the spouse of his/her lineal descendant, who is confirmed as residing together according the relevant resident registration card, foreigner registration card, or the register of reported domestic abodes: Provided, That, if a disabled person owns two vehicles by acquiring another passenger vehicle for exclusive use of disabled persons in order to replace or scrap the old passenger vehicle for exclusive use of disabled persons, he/she shall dispose of the old passenger vehicle within three months from the date of acquisition of the new passenger vehicle for exclusive use of disabled persons and shall notify the head of the tax office having jurisdiction over the place of bringing-in of the disposal in the report form specified by Ordinance of the Ministry of Strategy and Finance (such report may be submitted via the national tax information and communications network). <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
[This Article Newly Inserted by Presidential Decree No. 14472, Dec. 31, 1994]
 Article 31-2 Deleted. <by Presidential Decree No. 14472, Dec. 31, 1994>
 Article 32 (Goods for Rites, Worship, etc.)
The goods exempted from individual consumption tax pursuant to Article 18 (1) 5 of the Act are tables, Buddhist utensils, flower vases, Buddhist prayer beads, tea utensils, caldrons, pulpits, candlesticks, various utensils for Holy Communion, and vestments (including Buddhist monks' robes), ceremonial dresses, corporals, tabernacles, and veils.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 32-2 (Scope of Bituminous Coal Eligible for Conditional Tax Exemption)
"Bituminous coal used for the purposes specified by Presidential Decree, including industrial purposes" in Article 18 (1) 13 of the Act means bituminous coal used only for the purposes other than the power generation business referred to in subparagraph 3 of Article 2 of the Electric Utility Act (excluding power generation business providing electricity produced in conducting business under subparagraph 2 of Article 2 of the Integrated Energy Supply Act and by using energy generated by liquefying and gasifying coal under subparagraph 1 (c) of Article 2 of the Act on the Promotion of the Development, Use and Diffusion of New and Renewable Energy). <Amended by Presidential Decree No. 27841, Feb. 7, 2017>
[This Article Newly Inserted by Presidential Decree No. 25197, Feb. 21, 2014]
 Articles 32-3 and 32-4 Deleted. <by Presidential Decree No. 18707, Feb. 19, 2005>
 Article 33 (Change of Purpose of Use by Person Bringing in Conditional Tax-Free Goods)
(1) If any of the following events arise in relation to the goods referred to in Article 18 (1) of the Act after the goods are brought into the place of bringing-in, the person who brought in the goods shall voluntarily file a tax return and pay individual consumption tax, with the head of the tax office having jurisdiction over the place of bringing-in (or the head of the relevant customs office, in cases of subparagraph 4): <Amended by Presidential Decree No. 23597, Feb. 2, 2012; Presidential Decree No. 24360, Feb. 15, 2013; Presidential Decree No. 25197, Feb. 21, 2014; Presidential Decree No. 26950, Feb. 5, 2016>
1. Goods referred to in Article 18 (1) 1, 2, 4 through 8, and 13: Where the purpose of use of such goods is changed or such goods are transferred to a third person within five years from the date when such goods are brought in by the person who brought in the goods (the period of use by the person who took out again shall be included in the period, if goods taken out again under Article 18 (6) of the Act were brought back; the same shall apply hereafter in subparagraph 2);
2. Goods referred to in Article 18 (1) 3 of the Act: Where the purpose of use of such goods is changed or such goods are transferred to a third person within five years from the date when such goods are brought in by the person who brought in the goods: Provided, That the following cases shall be excluded herefrom:
(a) Goods referred to in Article 18 (1) 3 (a) of the Act: Where the person who brought in the goods dies within five years from the date such goods are brought in by the person;
(b) Goods referred to in Article 18 (1) 3 (c) of the Act: Where the person who brought in the goods dies within five years from the date when such goods are brought in by the person and his/her heir transfers the goods for the use pursuant to Article 18 (1) 3 of the Act within three months from the date of commencement of inheritance;
3. Petroleum referred to in Article 18 (1) 9 of the Act (limited to petroleum used for aircraft) and subparagraph 10 of the same paragraph: Where a person does not submit the following documents to the head of the tax office having jurisdiction over the place of bringing-in within six months from the date the petroleum was brought in: Provided, That the head of the tax office having jurisdiction over the place of bringing-in may extend the deadline by up to three months in extenuating circumstances:
(a) Petroleum referred to in Article 18 (1) 9 of the Act: The user's report on use;
(b) Petroleum referred to in Article 18 (1) 10 of the Act: The user's report on use and a certificate of use issued by the head of the relevant central administrative agency;
4. Goods referred to in Article 18 (1) 9 of the Act (excluding petroleum used for aircraft) and subparagraph 11 of the same paragraph: Where the purpose of use is changed or the goods are transferred to a third person after submitting the statement of supply of petroleum or the permit for shipping (or loading) referred to in Article 20 (2) 3 and 4 (the report on bring-in made by the person who brings in the goods, in cases of a home trade vessel for deep-sea fishing);
5. Goods referred to in Article 18 (1) 3 (a) of the Act: Where the old passenger vehicle is not disposed of in accordance with the proviso to Article 31 (3) within three months from the date of acquisition of the new passenger vehicle for the disabled.
(2) If the cause referred to in any subparagraph of Article 18 (1) of the Act occurs, the person who intends to prove relevant facts pursuant to any subparagraph of paragraph (1), shall notify the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service immediately of such facts.
(3) No individual consumption tax shall be collected on any goods referred to in any subparagraph of Article 18 (1) of the Act, if a person submits an application, stating the following matters therein, to the head of the relevant tax office for approval and discard the goods after obtaining approval, because it is impossible to continue using the goods brought into the place of bringing-in as approved under Article 30 for the specified purpose of use because of decomposition, destruction, or any similar cause (such application may be submitted via the national tax information and communications network): Provided, That it shall be deemed to have been approved, if the cancellation of registration is registered under Article 13 (1), (2), and (7) of the Motor Vehicle Management Act with respect to goods referred to in Article 18 (1) 3 of the Act and the document certifying such fact is submitted by the end of the month immediately following the month in which the goods are scrapped;
1. Personal data of the applicant;
2. A list of the goods to be scrapped;
3. Grounds for scrapping;
4. Grounds for bringing-in and the date of bringing-in;
5. Other information for reference.
(4) "If the requirements prescribed by Presidential Decree are met" in the proviso to Article 18 (4) of the Act, means where a passenger vehicle has never been lent to the exact same person or corporation referred to in the proviso to Article 18 (1) 3 (d) of the Act during at least three months from the date of purchase of the passenger vehicle. <Newly Inserted by Presidential Decree No. 25197, Feb. 21, 2014>
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 33-2 (Tax Exemption for Admission)
(1) "Organizations prescribed by Presidential Decree" in subparagraph 1 of Article 19-2 of the Act means the organizations designated by the Minister of Culture, Sports and Tourism in the form of incorporated associations established under Article 32 of the Civil Act and comprised of professional golf players as their members.
(2) "Golf player prescribed by Presidential Decree" in subparagraph 2 of Article 19-2 of the Act means either of the following persons designated by the Minister of Culture, Sports and Tourism:
1. A person in at least the top 30 out of 100, among student players who participated in games held by the Korean Olympic Committee under the National Sports Promotion Act or any of its member organizations at least once a year;
2. A player registered as a regular member with any of the organizations referred to in paragraph (1).
(3) The period of tax exemption for the player referred to in paragraph (2) 1 shall be one year from the date specified by the Minister of Culture, Sports and Tourism.
(4) The operator of a golf course shall keep records of entries of the players referred to in each subparagraph of paragraph (2).
(5) "Korean national residing overseas prescribed by Presidential Decree" in subparagraph 3 of Article 19-2 of the Act means emigrants defined by Article 2 of the Emigration Act.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 33-3 (Procedure for Tax Exemption for Entertaining, Eating, and Drinking)
(1) The operator of a taxable entertainment place who seeks exemption from individual consumption tax on services for entertaining, eating, and drinking pursuant to Article 19-3 of the Act shall keep documents, such as receipts for sales to foreign military personnel, keep records thereof, and submit them to the head of the relevant tax office by the deadline for filing a tax base return for the pertinent month, along with certificates of buying foreign currencies. <Amended by Presidential Decree No. 22569, Dec. 30, 2010>
(2) Deleted. <by Presidential Decree No. 22569, Dec. 30, 2010>
(3) A person who seeks designation by the head of the relevant tax office pursuant to Article 19-3 of the Act shall submit an application, stating the following matters therein, to the head of the relevant tax office. In such cases, if necessary to obtain a license from the Government or to be registered (excluding business registration) or designated in accordance with relevant statutes, the application shall be accompanied by a copy of the relevant certificate of license, registration, or designation: <Amended by Presidential Decree No. 22569, Dec. 30, 2010>
1. Personal data of the applicant;
2. Location and trade name of the taxable entertainment place to be exempted from tax and personal data of the representative;
3. Grounds for the application.
(4) Articles 28 (2) through (4) shall apply mutatis mutandis to the designation under Article 19-3 of the Act in connection with the revocation of issuance of a certification of designation, the revocation of designation, or the refusal to designate. In such cases, "location of the place of sales" referred to in Article 28 (2) shall be construed as "location of the taxable entertainment place," and "the place of sales" referred to in Article 28 (3) and (4) as "the taxable entertainment place," respectively. <Amended by Presidential Decree No. 22569, Dec. 30, 2010>
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 34 (Application for Deduction from, or Refund of, Tax Amount)
(1) A person who seeks a deduction or refund upon the occurrence of a cause referred to in Articles 20 (1) or (2) and 20-3 (3) of the Act, shall file an application in the form prescribed by Ordinance of the Ministry of Strategy and Finance, with the head of the relevant tax office or customs office, as classified in the following subparagraphs, along with documents evidencing the occurrence of the relevant cause and documents evidencing that individual consumption tax has already been paid or will be paid (such application may be submitted via the national tax information and communications network): Provided, That Article 24 shall apply where the petroleum on which the tax was levied has been used by a diplomatic mission to Korea or any equivalent institution: <Amended by Presidential Decree No. 22569, Dec. 30, 2010; Presidential Decree No. 26950, Feb. 5, 2016>
1. In cases of deduction referred to in Articles 20 (1) and 20-3 (3) of the Act: The head of the relevant tax office having jurisdiction over the applicant for deduction;
2. In cases of refund referred to in Articles 20 (2) and 20-3 (3) of the Act: The head of the relevant tax office or customs office who imposed or will impose individual consumption tax on relevant goods.
(2) If a person who seeks a refund pursuant to Articles 20 (2) and 20-3 (3) of the Act is not the person who paid individual consumption tax, the person shall file an application therefor jointly with the person who paid individual consumption tax: Provided, That if individual consumption tax was not borne actually by the person who seeks a refund, the person who actually bore individual consumption tax may file an application therefor jointly with the person who paid individual consumption tax. <Newly Inserted by Presidential Decree No. 26950, Feb. 5, 2016>
(3) The documents evidencing relevant facts referred to in paragraph (1) are classified as follows: <Amended by Presidential Decree No. 24360, Feb. 15, 2013; Presidential Decree No. 24441, Mar. 23, 2013; Presidential Decree No. 25197, Feb. 21, 2014; Presidential Decree No. 26950, Feb. 5, 2016; Presidential Decree No. 27841, Feb. 7, 2017>
1. In cases of Article 20 (1) 1 of the Act: A list of goods used for the relevant goods;
2. Deleted; <by Presidential Decree No. 26950, Feb. 5, 2016>
3. In cases of goods processed or assembled by bringing goods on which tax has been imposed under Article 20 (1) 3 of the Act or subparagraph 2 of Article 3 of this Decree into a manufacturing place or a bonded area: A statement of the goods used for processing or assembling the relevant goods;
4. In cases of Article 20 (2) 1 of the Act: A certificate of exportation or supply, a statement of goods used for processing or assembling the relevant goods, and the certificate of the quantity used as raw materials issued by an institution designated by the Minister of Trade, Industry and Energy, as determined by the Minister of Trade, Industry and Energy;
5. In cases of Article 20 (2) 2 of the Act: Any of the following documents:
(a) A document evidencing relevant facts referred to in Article 30 (2) (a statement of goods used for the relevant goods, where the goods have been used as raw materials for tax-exempt goods);
(b) A document referred to in Article 19-3 (1) 1, in cases of a passenger vehicle referred to in Article 18 (1) 3 of the Act;
(c) A report on use by the user, in cases of petroleum for aircraft referred to in Article 18 (1) 9 of the Act;
(d) A statement on the supply of petroleum referred to in Article 20 (2) 3, in cases of petroleum for vessels navigating abroad or vessels for deep-sea fishing referred to in Article 18 (1) 9 of the Act (a report on bringing-in by the person who brings in the goods, in cases of petroleum for home trade vessels for deep-sea fishing);
(e) A report on use by the user and a certificate of use issued by the head of the relevant central administrative agency, in cases of petroleum referred to in Article 18 (1) 10 of the Act;
(f) A permit for shipping (or loading) referred to in Article 20 (2) 4 in cases of consumables referred to in Article 18 (1) 11 of the Act (a statement of use by the person who brings in the goods in cases of consumables for home trade vessels for deep-sea fishing);
6. In cases of Article 20 (2) 3 of the Act: A document certifying the return;
7. In cases of Article 20-3 (3) of the Act: A document specified in the following:
(a) In cases of Article 20-3 (3) 1 of the Act: A letter of approval for the destruction of relevant goods or a document certifying damage to relevant goods;
(b) In cases of Article 20-3 (3) 2 of the Act: A certificate of return of relevant goods;
(c) In cases of Article 20-3 (3) 3 of the Act: A certificate of overpayment of the tax;
(d) In case of Article 20-3 (3) 4 of the Act: Documents referred to in items of Article 20 (2) 5.
(4) Upon receipt of an application referred to in paragraph (1) pursuant to Article 20 (2) of the Act, the head of the relevant tax office shall deduct the amount of tax already paid by the applicant from the amount of tax to be paid by the applicant in the future, if there is a amount of tax to be paid by the applicant in the future, or shall refund the amount of tax within 30 days from the filing date of the application referred to in paragraph (1), if no amount of tax is to be paid in the future because of the applicant's discontinuance of selling or manufacturing or any other reason.
(5) "Causes prescribed by Presidential Decree" in the former part of Article 20 (2) 3 of the Act, means an exchange or refund referred to in the Framework Act on Consumers.
(6) A person who intends to make a report to the head of the relevant tax office pursuant to Article 20 (2) 3 of the Act, shall submit a report in the form prescribed by Ordinance of the Ministry of Strategy and Finance and an application for confirmation to the head of the relevant tax office (such documents may be submitted via the national tax information and communications network). In such cases, the head of the relevant tax office shall confirm relevant facts immediately, and shall issue a letter of confirmation.
(7) In cases of Article 20 (7) of the Act, individual consumption tax shall be collected from the person who has not used the relevant goods for the specified purpose of use. In such cases, the tax on the goods referred to in Article 18 (1) 9 (excluding petroleum used for aircraft) or 11, shall be collected by the head of the customs office having jurisdiction over the person who has not used the relevant goods for the specified purpose of use.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 34-2 (Special Exception to Refund of Individual Consumption Tax for Butane for Household Use, etc.)
(1) "Liquefied petroleum gas sellers and other business operators prescribed by Presidential Decree" in Article 20-2 (1) of the Act means any of the following persons: <Amended by Presidential Decree No. 26438, Jul. 24, 2015>
1. Liquefied petroleum gas-filling business operators, liquefied petroleum gas dealers, and specific liquefied petroleum gas users defined by subparagraphs 5 and 9 of Article 2 and Article 44 (2) of the Safety Control and Business of Liquefied Petroleum Gas Act;
2. High-pressure gas producers defined by Article 4 of the High-Pressure Gas Safety Control Act.
(2) "Cooking, heating, and other purposes prescribed by Presidential Decree" in Article 20-2 (1) of the Act means any of the following purposes of use: <Amended by Presidential Decree No. 24441, Mar. 23, 2013; Presidential Decree No. 27806, Jan. 26, 2017>
1. Use for gas heaters with an inner container that meets the standards publicly notified by the Minister of Trade, Industry and Energy pursuant to Safety Control and Business of Liquefied Petroleum Gas Act and subordinate statutes;
2. Use for a portable butane burner and for a welded or soldered container prescribed by Ordinance of the Ministry of Strategy and Finance pursuant to Article 5 of the High-Pressure Gas Safety Control Act;
3. Use for a disposable gas lighter prescribed by Ordinance of the Ministry of Strategy and Finance pursuant to subparagraph 10 (b) of Article 2 of the Electrical Appliances and Consumer Products Safety Control Act.
(3) "Cooking, heating and other purposes prescribed by Presidential Decree" in Article 20-2 (2) of the Act means use for residential houses and appliances only for heating that the Minister of Trade, Industry and Energy determines after consulting with the Minister of Strategy and Finance under the Urban Gas Business Act, pursuant to Article 20 of the Urban Gas Business Act and Article 4 of the Price Stabilization Act. <Amended by Presidential Decree No. 24441, Mar. 23, 2013>
(4) A person who seeks deduction or refund pursuant to Article 20-2 (3) of the Act shall submit an application in the form prescribed by Ordinance of the Ministry of Strategy and Finance to the head of the relevant tax office or customs office, along with a statement of sales of butane for household use or a statement of sales of natural gas for cooking and heating, tax invoices, and other documents specified by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service.
(5) "Grounds prescribed by Presidential Decree, such as issuance of falsified tax invoices" in Article 20-2 (4) of the Act means the following cases: <Amended by Presidential Decree No. 24638, Jun. 28, 2013>
1. Where a tax invoice issued without supplying goods is submitted along with an application for refund;
2. Where a tax invoice issued after the taxable period in which goods were supplied is submitted along with an application for refund;
3. Where a tax invoice issued double for the identical supply of goods is submitted along with an application for refund;
4. A tax invoice in which some or all of descriptions specified in Article 32 (1) 1 through 4 of the Value-Added Tax Act are omitted or falsified is submitted along with an application for refund: Provided, That where there is an error in descriptions and the relevant transaction is confirmed by any other evidentiary document shall be excluded herefrom;
5. Where an application for refund is submitted with regard to a transaction by which butane for household use in Article 20-2 (1) of the Act (hereinafter referred to as "butane for household use") has been sold to any person other than persons referred to in paragraph (1);
6. Where an application for refund is submitted with regard to a transaction by which butane for household use has been sold for any purpose other than the purposes of use referred to in paragraph (2);
7. Where an application for refund is submitted with regard to a transaction by which natural gas for cooking and heating in Article 20-2 (2) of the Act has been sold to any person other than general urban gas business entities and large-quantity users prescribed in Article 2 of the Urban Gas Business Act or for any purpose other than those referred to in paragraph (3).
(6) Deleted. <by Presidential Decree No. 23597, Feb. 2, 2012>
(7) "Criteria prescribed by Presidential Decree" in Article 20-2 (5) of the Act means the following cases:
1. Where individual consumption tax has been additionally collected on at least three occasions during the preceding two years pursuant to Article 20-2 (4) of the Act;
2. Where the aggregate amount of tax additionally collected during the latest two years under Article 20-2 (4) of the Act is at least two million won.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 35 (Reporting of Commencement or Closure of Business, etc.)
(1) Pursuant to the former part of Article 21 (1) or Article 21 (2) of the Act, a person who intends to sell or manufacture taxable goods shall submit a report in the form prescribed by Ordinance of the Ministry of Strategy and Finance by not later than five days before the commencement of business, and a person who intends to operate the business of a taxable place, taxable entertainment place, or taxable business place shall submit such report before the commencement of business, to the head of the tax office having jurisdiction over the place of sales, manufacturing place, taxable place, taxable entertainment place, or taxable business place (hereinafter referred to as "place of business") or the head of the tax office having jurisdiction over its head office or principal place of business. <Amended by Presidential Decree No. 14472, Dec. 31, 1994; Presidential Decree No. 16607, Dec. 3, 1999; Presidential Decree No. 20720, Feb. 29, 2008; Presidential Decree No. 21294, Feb. 4, 2009; Presidential Decree No. 22569, Dec. 30, 2010>
(2) If it is necessary to obtain a license, etc. for business under relevant statutes, the report in paragraph (1) shall be accompanied by a copy of the certificate of license, etc. (or a copy of an application for license or a business plan, if the report is submitted before obtaining a license, etc.): Provided, That the foregoing shall not apply to persons who have completed registration pursuant to Article 8 of the Value-Added Tax Act. <Amended by Presidential Decree No. 22031, Feb. 18, 2010; Presidential Decree No. 24638, Jun. 28, 2013>
(3) Pursuant to the latter part of Article 21 (1) or Article 21 (2) of the Act, if a seller or manufacturer of taxable goods or the operator of business of a taxable place, taxable entertainment place, or taxable business place intends to temporarily close the business for at least one month, he/she shall submit a report in the form prescribed by Ordinance of the Ministry of Strategy and Finance to the head of the tax office having jurisdiction over his/her place of business or his/her head office or principal place of business. <Amended by Presidential Decree No. 14472, Dec. 31, 1994; Presidential Decree No. 16607, Dec. 3, 1999; Presidential Decree No. 20720, Feb. 29, 2008; Presidential Decree No. 21294, Feb. 4, 2009; Presidential Decree No. 22569, Dec. 30, 2010>
(4) If any facts reported under paragraphs (1) through (3) change or if the business is permanently closed, the business operator shall submit a report in the form prescribed by Ordinance of the Ministry of Strategy and Finance to the head of the relevant tax office, without delay: Provided, That, if a seller or manufacturer of taxable goods or the operator of business of a taxable place or taxable entertainment place submits a report under Article 15, stating therein the date of closure and grounds therefor, the report shall be deemed a report on permanent closure of business. <Amended by Presidential Decree No. 22031, Feb. 18, 2010; Presidential Decree No. 22569, Dec. 30, 2010>
(5) If a business operator reported as the business operator of a taxable business unit pursuant to Article 21 (2) or (3) of the Act intends to file a tax base return in Article 9 of the Act for each place of business separately, he/she shall submit a report on conversion into taxation by business unit in the form prescribed by Ordinance of the Ministry of Strategy and Finance to the head of the tax office having jurisdiction over his/her head office or principal place of business by not later than 30 days before the beginning of the taxable period for which he/she wishes to be treated as the business operator of a taxable business unit. <Newly Inserted by Presidential Decree No. 25197, Feb. 21, 2014>
(6) Upon receipt of a report on conversion into taxation by business unit in paragraph (5), the head of a tax office shall notify the results of his/her disposition, without delay, to the relevant business operator and the head of the tax office having jurisdiction over another place of business. <Newly Inserted by Presidential Decree No. 25197, Feb. 21, 2014>
[This Article Wholly Amended by Presidential Decree No. 11417, May 1, 1984]
 Article 36 (Duty to Keep Records in Books of Accounts)
(1) Pursuant to Article 23 of the Act, each seller or manufacturer of taxable goods shall keep records of the following matters in books of account: <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. The names, kinds, quantities, and specifications of purchased raw materials or goods, the date of purchase, and personal data of sellers;
2. The names, kinds, quantities, and specifications of used materials or goods, the date of use;
3. The names, quantities, and specifications of manufactured or sold goods and the date of manufacture;
4. The names, quantities, specifications, and prices of goods taken out, the date of taking-out, and personal data of purchasers (excluding where taxable goods referred to in Article 1 (2) 2 (a) (i) and (ii) of the Act are sold to consumers).
(2) The operator of a taxable place shall keep records of the following matters in books of accounts: <Amended by Presidential Decree No. 22031, Feb. 18, 2010; Presidential Decree No. 25197, Feb. 21, 2014>
1. The number of the persons who entered the place and the total amount of admission fees;
2. Current status of the use of admission tickets;
3. Tax amount;
4. Matters concerning receipt forms and receipts already issued (limited to where a person was ordered to issue receipts pursuant to Article 37 (1)).
(3) The operator of a taxable entertainment place shall keep records of the following matters in books of accounts: <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
1. Date of entertaining, eating, and drinking;
2. The number of persons who entered the place, the total amount of charges for entertainment and food, and the amount of tax;
3. The seller of purchased alcoholic beverages, the kinds, quantities, and amount of alcoholic beverages purchased, and the date of purchase.
(4) The operator of each taxable business place shall keep records of the following matters in books of accounts: <Newly Inserted by Presidential Decree No. 21294, Feb. 4, 2009>
1. Date of business operation;
2. The number of persons who entered the place on each date of business operation, the total amount received from customers on each day of business operation, the total amount paid to customers on each day of business operation, and the amount of tax.
<Amended by Presidential Decree No. 22031, Feb. 18, 2010>
 Article 36-2 (Safekeeping, etc. of Audit Tapes and Receipts)
(1) The provisions of the Value-Added Tax Act shall apply mutatis mutandis to the safekeeping of audit tapes under Article 23 (3) of the Act.
(2) The provisions of the Enforcement Decree of the Value-Added Tax Act shall apply mutatis mutandis to the issuance and preservation of receipts (tax invoices) in Article 23-2 of the Act.
(3) The provisions of the Enforcement Decree of the Value-Added Tax Act shall apply mutatis mutandis to persons who have a cash register installed under Article 23-3 of the Act and the installation and use of cash registers.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 37 (Matters Subject to Orders, etc.)
(1) Pursuant to Article 25 (1) of the Act, the commissioner of the relevant regional tax office or the head of the relevant tax office may order a manufacturer or seller of taxable goods or the operator of a taxable place, a taxable entertainment place, or a taxable business place to issue tax invoices, use admission tickets, issue receipts, post signs, or enter and preserve records in books of account and submit the books of accounts. <Amended by Presidential Decree No. 15185, Dec. 31, 1996; Presidential Decree No. 21294, Feb. 4, 2009>
(2) and (3) Deleted. <by Presidential Decree No. 17795, Dec. 11, 2002>
(4) Deleted. <by Presidential Decree No. 16607, Dec. 3, 1999>
(5) Pursuant to Article 25 (3) of the Act, the commissioner of the relevant regional tax office or the head of the relevant tax office may order the operator of a foreigner-only place of sales referred to in Article 17 (1) of the Act or a person referred to in Article 24 (2) of the Act to separately load and store tax-free goods brought in, keep and preserve records thereof in books of accounts, post signs, and use commodity vouchers. <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
(6) Pursuant to Article 25 (3) of the Act, the commissioner of the relevant regional tax office or the head of the relevant tax office may order a manufacturer or processor of parts for taxable goods to submit data for taxation, if he/she deems it particularly necessary for searching for sources of tax revenue. <Amended by Presidential Decree No. 22031, Feb. 18, 2010>
[This Article Wholly Amended by Presidential Decree No. 14472, Dec. 31, 1994]
 Article 37-2 (Criteria for Request for Suspension of Business Operations or Revocation of License)
(1) A request to suspend business operations or revoke a license pursuant to any subparagraph of Article 27 (1) of the Act shall be made as follows:
1. Where the operator of a taxable place becomes subject to a penalty imposed or a disposition made under Article 27 (1) 1 of the Act:
(a) If the operator of a taxable place becomes subject to such penalty or disposition only once: Request to suspend business operations for 15 days;
(b) If the operator of a taxable place becomes subject to such penalties or dispositions on two occasions: Request to revoke the business license;
2. Where the operator of a taxable place fails to file a tax return and voluntarily pay the tax in accordance with Article 27 (1) 2 of the Act:
(a) If the operator of a taxable place fails to file a tax return and voluntarily pay the tax on at least three occasions: Request to suspend business operations for 15 days;
(b) If the operator of a taxable place fails to file a tax return and voluntarily pay the tax on at least six occasions: Request to revoke the business license;
3. Where the operator of a taxable place fails to comply with a request to provide an asset as security for tax payment under Article 27 (1) 3 of the Act: Request to suspend business operations for 15 days: Provided, That, if the operator fails to comply with such request until after 30 days from the end of the period of suspension of business operations, a request may be made to revoke the business license.
(2) The number of occasions referred to in paragraph (1) 1 or 2 shall be counted on a yearly basis from the day when such event first occurs.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
 Article 38 (Forms)
The forms for applications, reports, and other documents referred to in the Act or this Decree shall be prescribed by Ordinance of the Ministry of Strategy and Finance.
[This Article Wholly Amended by Presidential Decree No. 22031, Feb. 18, 2010]
ADDENDA
Article 1 (Enforcement Date)
This Decree shall enter into force on the enforcement date of the Act.
Article 2 (General Transitional Measure)
Commodity tax, textile tax, petroleum tax, or admission tax imposed or to be imposed under the former provisions of the Enforcement Decree of the Commodity Tax Act, the Enforcement Decree of the Textile Tax Act, the Enforcement Decree of the Petroleum Tax Act, or the Enforcement Decree of the Admission Tax Act shall be governed by the former provisions.
Article 3 (Transitional Measure concerning Application for Deduction of Tax Amount)
(1) Each person who wishes to have commodity tax, the textile tax, petroleum tax, or admission tax (hereinafter referred to as "commodity tax, etc.") already paid under the former provisions of the Commodity Tax Act, the Textile Tax Act, the Petroleum Tax Act, or the Admission Tax Act (hereinafter referred to as the "former Act") deducted from the special consumption tax under the proviso to Article 3 or Article 4 of the Addenda to the Act shall submit an application in Article 34 to the head of the relevant tax office, along with the documents specified in the former Act.
(2) A person who wishes to have commodity tax, etc. already paid under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export deducted (hereinafter referred to as the "Act on Special Cases for Refund") from the special consumption tax under the Article 6 of the Addenda to the Act shall submit an application in Article 34 to the head of the relevant tax office or customs office, along with the documents specified in the Act on Special Cases for Refund.
Article 4 (Transitional Measure concerning Collection of Tax Amount)
(1) A person who carries or brings in goods referred to in Article 5 or 6 of the Addenda to the Act shall submit a report, stating the quantity of each item of the goods and the place of carrying or bring-ing therein, to the head of the relevant tax office by not later than ten days from the date the Act enters into force.
(2) The amount of tax on the goods in cases of paragraph (2) shall be collected within 30 days from the date the Act enters into force: Provided, That the head of the relevant tax office may extend the period for collection by one month, if the amount of tax to be collected exceeds the amount of tax on goods ordinarily sold or taken out each month.
Article 5 (Transitional Measure concerning Health Tonics)
The notice given by the Minister of Health and Society or the Administrator of the Office of Monopoly to the Commissioner of the National Tax Service under the provisions of subparagraph 5 of Category 4 of Table 1 attached to the former Enforcement Decree of the Commodity Tax Act with respect to health tonics referred to in subparagraph 6 of Category 3 of attached Table 1 before this Decree enters into force shall be deemed given under the provisions of this Decree.
Article 6 (Transitional Measure concerning Deduction, etc. of Tax Amount)
The amount deductable or refundable under Article 3, 4, 8, or 9 of the Addenda to the Act shall be limited to the amount equivalent to the relevant special consumption tax: Provided, That the foregoing shall not apply to goods used for exportation or other specified purpose of use before the Act enters into force.
[This Article Newly Inserted by Presidential Decree No. 8608, Jun 29, 1977]
ADDENDUM <Presidential Decree No. 8608, Jun 29, 1977>
This Decree shall enter into force on the enforcement date of the Act.
ADDENDA <Presidential Decree No. 8760, Nov. 30, 1977>
(1) (Enforcement Date) This Decree shall enter into force on December 1, 1977.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 9182, Oct. 5, 1978>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 9235, Dec. 30, 1978>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1979.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 9360, Mar. 7, 1979>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 3 (Transitional Measure concerning Imposition of Tax on Goods in Possession)
Deeming a person who possesses gasoline for sale at any place other than a manufacturing place or a bonded area at the time this Decree enters into force a manufacturer and the place of possession as a manufacturing place, the special consumption tax shall be imposed on the increase in the tax rate under the provisions of this Decree. In such cases, the goods shall be deemed taken out from the manufacturing place on the date this Decree enters into force.
Article 4 (Transitional Measure concerning Goods in Bonded Area)
Deeming the import declaration already filed for gasoline stored in a bonded area before this Decree enters into force as the import declaration filed for newly imported gasoline on the date this Decree enters into force, special consumption tax shall be imposed on the increase in the tax rate under the provisions of this Decree
Article 5 (Transitional Measure concerning Reporting of Goods in Possession)
Each person who possesses gasoline referred to in Article 3 shall report the kind, quantity, and value of gasoline in possession and the place of possession to the head of the relevant tax office within ten days from the date this Decree enters into force.
ADDENDUM <Presidential Decree No. 9466, May 18, 1979>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 9695, Dec. 31, 1979>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1980.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
(3) (Transitional Measure concerning Designation of Foreigner-Only Places of Sales) A person who has obtained designation of a foreigner-only place of sales under the former provisions as at the time this Decree enters into force shall be deemed to have obtained the designation under the provisions of this Decree.
ADDENDUM <Presidential Decree No. 9830, Apr. 1, 1980>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 10023, Sep. 12, 1980>
(1) (Enforcement Date) This Decree shall enter into force on August 24, 1980.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 10066, Nov. 13, 1980>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
(3) (Deadline for Application) In cases of the goods referred to in subparagraph 2, 4, 6, and 7 of Category 2 under Article 2-2, this Decree shall apply only to the goods taken out or for which an import declaration is filed by December 31, 1981. <Amended by Presidential Decree No. 10320, May 26, 1981>
ADDENDA <Presidential Decree No. 10080, Nov. 24, 1980>
(1) (Enforcement Date) This Decree shall enter into force on November 19, 1980.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDUM <Presidential Decree No. 10320, May 26, 1981>
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
ADDENDA <Presidential Decree No. 10349, Jun. 15, 1981>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 1981.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 10700, Dec. 31, 1981>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1982.
Article 2 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 3 (General Transitional Measure concerning Designation of Taxable Entertainment Places)
If a person to be designated by the head of the relevant tax office pursuant to Article 33-2 (2) at the time this Decree enters into force has already obtained the designation under Article 26 (1) of the Enforcement Decree of the Value-Added Tax Act or obtains the designation under this Decree within 30 days from the date this Decree enters into force shall be deemed designated on the date this Decree enters into force.
Article 4 (Transitional Measure concerning Security for Tax Payment)
When the head of the relevant tax office requires the operator of a taxable entertainment place to provide an asset as security by March 1, 1981, the calculation of the special consumption tax paid for the preceding month pursuant to Article 17 (2) shall be based on the special consumption tax equivalent to the amount calculated by dividing the value or price for the goods supplied during the first quarter of 1981 by six months.
Article 5 (Transitional Measure concerning Follow-up Management of Tax-Free Goods, etc.)
Goods taken out without paying tax or exempt from the tax under the former provisions before this Decree enters into force but still under follow-up management shall be governed by the former provisions until they are used for the specified purpose of use.
Article 6 (Deadline for Application)
In cases of goods referred to in subparagraph 1 of Article 2-2, the provisions shall apply only to the goods taken out or for which an import declaration is filed by June 30, 1983. <Amended by Presidential Decree No. 10982, Dec. 31, 1982>
ADDENDUM <Presidential Decree No. 10852, Jun. 30, 1982>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 6 of the Addenda to Presidential Decree (No. 10700) shall enter into force on June 30, 1982.
ADDENDA <Presidential Decree No. 10982, Dec. 31, 1982>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1983: Provided, That proviso to Article 1 of the Addenda to and amended provisions of subparagraphs 2 and 3 of Article 2-2 of the Special Consumption Tax Act (No. 3579) shall enter into force on the date the Minister of Commerce, Industry and Energy publicly notifies sales price of petroleum under Article 15 of Petroleum Business Act firstly after this Decree enters into force within the scope not exceeding six months after the enforcement date of this Decree.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 11417, May 1, 1984>
(1) (Enforcement Date) This Decree shall enter into force on May 1, 1984.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
(3) (Deadline for Application) In cases of yachts for sports races under the amended proviso to subparagraph 8 of Category 2 in attached Table 1, the provisions shall apply only to those for which an import declaration is filed by the Organizational Committee of the Seoul Olympic Game, the Organizational Committee of the Seoul Asian Game, or the Korea Olympic Committee by June 30, 1985 with recommendation by the relevant Minister.
ADDENDA <Presidential Decree No. 11581, Dec. 31, 1984>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1985.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 11941, Jun. 30, 1986>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 1986.
(2) (Transitional Measure concerning Ice Sherbets and Creams) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 12037, Dec. 31, 1986>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1987: Provided, That amended provisions of subparagraph 14 of Article 24 and subparagraph 6 (b) of category 3 of attached Table 1 shall enter into force on the date Korea Monopoly Corporation established under the Korea Monopoly Corporation Act commences its business, and amended provisions of subparagraph 7 (a) of category 2 of attached Table 1 on the date of incorporation registration of Korea Institute for Defense Analyses established under the Korea Institute for Defense Analyses Act.
(2) (Transitional Measures) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force, shall be governed by the former provisions.
(3) (Deadline for Application to Racing Yachts, etc. Participating in International Yacht Races) The amended proviso to subparagraph 8 of Class II in attached Table 1 shall apply to the racing yachts and race management boats purchased by not later than September 30, 1988, by the Organizing Committee for Seoul Olympic Game with recommendation of the relevant Minister.
ADDENDA <Presidential Decree No. 12175, Jun. 9, 1987>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
(3) (Deadline for Application) This Decree shall apply to goods taken out or for which an import declaration is filed by June 30, 1988, in cases of goods referred to in the amended provisions of subparagraph 1 of Article 2-2, by June 30, 1989, in cases of goods referred to in the amended provisions of subparagraph 2 of Article 2-2, or by June 30, 1988, in cases of goods referred to in the amended provisions of subparagraph 4 (a) (ii) or (b), 5, or 16 of Article 2-2. <Amended by Presidential Decree No. 12335, Dec. 31, 1987>
ADDENDUM <Presidential Decree No. 12335, Dec. 31, 1987>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 12423, Mar. 26, 1988>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
(3) (Deadline for Application) In cases of the goods referred to in the amended provisions of Article 2-2, this Decree shall apply only to goods taken out or for which an import declaration is filed by December 31, 1988: Provided, That this Decree shall apply only to goods taken out or for which an import declaration is filed by December 12, 1989, in cases of goods referred to in the amended provisions of subparagraph 28 through 30 of Article 2-2. <Amended by Presidential Decree No. 12569, Dec. 31, 1988>
ADDENDA <Presidential Decree No. 12569, Dec. 31, 1988>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1989.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales or taken out from a manufacturing place or a bonded area after this Decree enters into force.
Article 3 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 4 (Transitional Measure concerning Application for Deduction of Tax Amount)
Each person who wishes to have special consumption tax, etc. already paid under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export deducted or refunded under Article 6 of the Addenda to the amendment (Act No. 4024) to the Special Consumption Tax Act shall submit an application in Article 34 to the head of the relevant tax office or customs office, along with the documents specified in the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export.
Article 5 (Transitional Measure concerning Collection of Tax Amount)
A person who possesses or brings in goods referred to in Article 7 of the Addenda to the amendment (Act No. 4024) to the Special Consumption Tax Act shall submit a tax return referred to in Article 9 (1) of the Act and pay the relevant amount of tax to the head of the relevant tax office by the deadline in Article 10 (1) of the Act: Provided, That the head of the relevant tax office may extend the period for collection by up to three months, if the amount of tax to be collected exceeds the amount of tax on goods ordinarily sold or taken out each month.
ADDENDA <Presidential Decree No. 12665, Mar. 27, 1989>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Deadline for Application) This Decree shall apply only to goods taken out or for which an import declaration is filed by December 31, 1991, in cases of goods referred to in subparagraph 28 through 31 of Article 2-2. <Amended by Presidential Decree No. 12879, Dec. 30, 1989; Presidential Decree No. 13200, Dec. 31, 1990>
(3) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 12773, Aug. 7, 1989>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 12879, Dec. 30, 1989>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1990.
(2) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 12895, Jan. 3, 1990>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 13173, Dec. 1, 1990>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 13200, Dec. 31, 1990>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1991. (Proviso Omitted.)
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 13408, Jun. 28, 1991>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 1991.
Article 2 (Applicability)
This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 13410, Jun. 29, 1991>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 1991.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
(3) (Deadline for Application) This Decree shall apply only to goods taken out or for which an import declaration is filed by December 31, 1991, in cases of goods referred to in subparagraphs 28 through 31 of Article 2-2.
ADDENDA <Presidential Decree No. 13543, Dec. 31, 1991>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1992.
(2) (Deadline for Application) This Decree shall apply only to goods taken out or for which an import declaration is filed by December 31, 1993, in cases of goods referred to in subparagraph 28 through 31 of Article 2-2. <Amended by Presidential Decree No. 13800, Dec. 31, 1992>
(3) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDUM <Presidential Decree No. 13800, Dec. 31, 1992>
This Decree shall enter into force on January 1, 1993.
ADDENDA <Presidential Decree No. 13869, Mar. 6, 1993>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 13870, Mar. 6, 1993>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 14087, Dec. 31, 1993>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1994.
(2) (General Applicability) This Decree shall begin to apply from the first taxable goods sold, taken out, or for which an import declaration is filed after this Decree enters into force.
(3) (General Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 14163, Feb. 15, 1994>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 14281, Jun. 16, 1994>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation: Provided, That amended provisions of subparagraph 7 of category 2 of attached Table 1 shall enter into force on September 1, 1994.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
(3) Omitted.
ADDENDA <Presidential Decree No. 14284, Jun. 17, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 14325, Jul. 15, 1994>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 14327, Jul. 16, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 14411, Nov. 9, 1994>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 14446, Dec. 23, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. Provided, That the amended provisions of the column of Naju National Mental Health Center in the attached Table 7 and of Chuncheon National Mental Health Center of the said Table, and the amended provisions of the attached Table 11 and the attached Table 14 shall enter into force on January 1, 1995. The amended provisions of the column of National Mental Health Center in the attached Table 7 shall enter into force on March 1, 1995.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 14472, Dec. 31, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1995: Provided, That amended provisions of Article 37 shall enter into force on July 1, 1995.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales or taken out from a manufacturing place or a bonded area after this Decree enters into force.
Article 3 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 4 (Transitional Measure concerning Application for Deduction of Tax Amount)
A person who wishes to have special consumption tax, etc. already paid under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export deducted or refunded pursuant to Article 6 of the Addenda to the amendment (Act No. 4809) to the Special Consumption Tax Act shall submit an application referred tp in Article 34 to the head of the relevant tax office or customs office, along with the documents specified in the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export.
Article 5 (Transitional Measure concerning Collection of Tax Amount)
A person who possesses or brings in goods referred to in Article 7 of the Addenda to the amendment (Act No. 4809) to the Special Consumption Tax Act shall submit a tax return prescribed in Article 9 (1) of the Act and pay the relevant amount of tax to the head of the relevant tax office by the deadline under Article 10 (1) of the Act: Provided, That the head of the relevant tax office may extend the period for collection by not more than three months, if the amount of tax to be collected exceeds the amount of tax on goods ordinarily sold or taken out each month.
Article 6 Omitted.
ADDENDA <Presidential Decree No. 14865, Dec. 30, 1995>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1996.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 15185, Dec. 31, 1996>
(1) (Enforcement Date) This Decree shall enter into force ten days after the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first admissions to a taxable place after this Decree enters into force.
(3) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 15486, Sep. 30, 1997>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 15558, Dec. 31, 1997>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1998.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Applicability to Taxable Places) The amended provisions of attached Table 2 shall begin to apply from the first admission to a taxable place after this Decree enters into force.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 15606, Jan. 8, 1998>
(1) (Enforcement Date) This Decree shall enter into force the day after the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first admissions to a taxable place after this Decree enters into force.
ADDENDA <Presidential Decree No. 15834, Jul. 10, 1998>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) Deleted. <by Presidential Decree No. 17424, Dec. 15, 2001>
(3) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 15970, Dec. 31, 1998>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1999. (Proviso Omitted.)
Articles 2 through 19 Omitted.
ADDENDA <Presidential Decree No. 16500, Jul. 31, 1999>
(1) (Enforcement Date) This Decree shall enter into force on August 1, 1999.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 16607, Dec. 3, 1999>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That amended provisions of subparagraph 4 (a) ii) of attached Table 1 regarding taxation on cultured pearls shall enter into force on January 1, 2000.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
Article 3 (Applicability to Blanket Payment)
The amended provisions of Articles 16-2 and 16-3 shall begin to apply from the first cases where an application for approval of blanket payment is filed or where the approval of blanket payment is withdrawn or renounced after this Decree enters into force.
Article 4 (Applicability to Outer Engines for Fisheries)
The amended provisions of Article 32-3 shall begin apply from first the outer engines supplied for fisheries through the National Federation of Fisheries Cooperatives after this Decree enters into force.
Article 5 (Special Exceptions to Refund, etc. of Tax Amount)
(1) "Any of the places specified by Presidential Decree" in Article 7 (2) of the Addenda to the amendment (Act No. 6032) to the Special Consumption Tax Act means any of the following places:
1. A manufacturer-run store defined by Article 4 (2) of the Enforcement Decree of the Value-Added Tax Act or any other place specified by the Commissioner of the National Tax Service;
2. A bonded area or any other place specified by the Commissioner of the Korea Customs Service.
(2) If a person who paid or to pay special consumption tax on goods taken out from a manufacturing place wishes to have the special consumption tax on goods refunded or deducted, he/she shall submit a report on the details of the relevant goods, the place of return, etc., jointly with the person who operates the place of returning, to the head of the relevant tax office after returning the goods to the manufacturing place, a storage, or the place referred to in paragraph (1) 1, as prescribed by the Commissioner of the National Tax Service.
(3) If a person who paid or to pay special consumption tax on goods taken out from a bonded area wishes to have the special consumption tax on goods refunded or deducted, he/she shall submit a report on the details of the relevant goods, the place of return, etc. to the head of the relevant customs office having jurisdiction over the place of return, as prescribed by the Commissioner of the Korea Customs Tax Service.
(4) If a person who paid or to pay special consumption tax on goods eligible for refund obtains confirmation by the head of the relevant tax office or customs office under paragraph (2) or (3), he/she may submit an application for refund or deduction of special consumption tax to the head of the relevant tax office or customs office, along with a document that confirms the return of the goods and a statement on the application for refund or deduction, etc.
Article 6 (Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 7 Omitted.
ADDENDA <Presidential Decree No. 16682, Dec. 31, 1999>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2000.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 16741, Mar. 2, 2000>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 16802, May 1, 2000>
(1) (Enforcement Date) This Decree shall enter into force on May 1, 2000.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 17044, Dec. 29, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2001: Provided, That amended provisions of Article 16-2 (1) 1 and a column in subparagraph 7 of attached Table 1 shall enter into force on July 1, 2001.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
Article 3 (Applicability, etc. to Taking-Out Without Paying Tax)
(1) The amended provisions of Article 19 (3) 7 begin to apply from the first goods taken out from a manufacturing place or a bonded area to supply them to the Korea National Oil Corporation for reserve storage after January 1, 2001.
(2) No special consumption tax shall be imposed on the portion equivalent to the quantity of taxable goods referred to in Article 1 (2) 4 of the Act and stored in the Korea National Oil Corporation for reserves by December 31, 2000, even if they are taken out from the Korea National Oil Corporation on or after the date this Decree enters into force.
(3) The Korea National Oil Corporation shall report the quantity of the taxable goods on which the special consumption tax is imposed by December 31, 2000 and stored for reserves in Article 1 (2) 4 of the Act to the head of the relevant tax office having jurisdiction over the domicile of its head office within 20 days from the date this Decree enters into force.
Article 4 (Applicability to Change of Purpose of Use of Conditional Tax-Free Goods)
The amended provisions of Article 33 (3) shall begin to apply from the first applications filed for registration of cancellation with the relevant administrative authority on or after January 1, 2001.
Article 5 (Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 17318, Jul. 30, 2001>
(1) (Enforcement Date) This Decree shall enter into force on August 1, 2001: Provided, That amended provisions of Article 19-3 (1) shall enter into force on October 1, 2001.
(2) (General Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Applicability to Taking-Out Without Paying Tax) The amended provisions of Article 19 (3) 8 shall begin to apply from the first goods taken out from a manufacturing place or a bonded area in order to supply to a petroleum refinery business operator defined by subparagraph 8 of Article 2 of the Petroleum Business Act as raw materials for petroleum products after this Decree enters into force.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 17424, Dec. 15, 2001>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after November 20, 2001.
(3) (Deadline for Application) This Decree shall apply only to goods taken from a manufacturing place or for which an import declaration is filed by August 31, 2002. <Amended by Presidential Decree No. 17643, Jun. 29, 2002>
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 17461, Dec. 31, 2001>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2002.
(2) (Applicability to Taking-Out Without Paying Tax) The amended provisions of Article 19 (3) 9 shall apply only to goods taken out from a manufacturing place or for which an import declaration is filed during the period from January 1, 2002 to December 31, 2002.
(3) (General Applicability) This Decree shall begin to apply from the first taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 17643, Jun. 29, 2002>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 2002.
(2) (Applicability) This Decree shall begin to apply from the first taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 17795, Dec. 11, 2002>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (General Applicability) This Decree shall begin to apply from the first taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Applicability to Calculation of Price for Goods on which Tax is Imposed due to Change in Purpose of Use, etc.) The amended proviso to subparagraph 7 of Article 12 shall begin to apply from the first change in the purpose of use or any other cause or event occurs after this Decree enters into force.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 18031, Jun. 30, 2003>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 2003.
(2) (General Applicability) This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Applicability to Taking-Out Without Paying Tax) The amended provisions of Article 19 (3) 7 shall begin to apply from the first goods taken out from a manufacturing place or a bonded area to supply them to the Korea National Oil Corporation established under the Korea National Oil Corporation Act for reserve storage after July 1, 2003.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 18179, Dec. 30, 2003>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2004.
Article 2 (General Applicability)
This Decree shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 3 (Applicability to Goods Used for Purpose of Testing, Research, and Inspection)
The amended provisions of Article 6 (1) 2 shall begin to apply from the goods brought into laboratories, etc., for testing, research, or inspection after this Decree enters into force.
Article 4 (Applicability to Criteria for Relevant Administrative Tax Authority for Change of Purpose of Use, etc.)
The amended provisions of Articles 33 (1) and 34 (6) shall begin to apply from the cases where a change in the purpose of use, etc. occurs after this Decree enters into force.
Article 5 (Applicability to Special Exceptions to Change in Purpose of Use of Conditional Tax-Free Goods due to Death)
The amended provisions of Article 33 (1) 3-2 shall begin to apply from the cases where inheritance commences after this Decree enters into force.
Article 6 (Applicability to Special Exceptions to Refund of Special Consumption Tax on Butane for Household Use)
The amended provisions of Articles 34-2 (1) 1 and (2) 3 shall begin to apply from the butane for household use sold at a selling pace after this Decree enters into force.
Article 7 (Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 18334, Mar. 29, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity)
The amended provisions of subparagraphs 1 through 7 of Article 2-2 of this Decree shall remain in force until December 31, 2005. <Amended by Presidential Decree No. 18668, Dec. 31, 2004; Presidential Decree No. 18884, Jun. 30, 2005>
Article 3 (Deadline for Application)
The amended provisions of subparagraphs 1 through 7 of Article 2-2 of this Decree shall apply only to goods sold at a place of sales, taken from a manufacturing place, or for which an import declaration is filed by December 31, 2005. <Amended by Presidential Decree No. 18668, Dec. 31, 2004; Presidential Decree No. 18884, Jun. 30, 2005>
Article 4 (General Applicability)
This Decree shall begin to apply from the taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after March 24, 2004.
Article 5 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 6 Deleted. <by Presidential Decree No. 18668, Dec. 31, 2004>
ADDENDA <Presidential Decree No. 18343, Mar. 29, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 30, 2004.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 18447, Jun. 29, 2004>
(1) (Enforcement Date) This Decree shall enter into force on July 1, 2004.
(2) (General Applicability) This Decree shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
(3) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 18473, Jul. 20, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 23, 2004. (Proviso Omitted.)
Article 2 Omitted.
ADDENDA <Presidential Decree No. 18668, Dec. 31, 2004>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2005.
(2) (Applicability) This Decree shall begin to apply from the taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 18707, Feb. 19, 2005>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Deadline for Application) The amended provisions of Article 4-2 and attached Table 3 shall begin to apply from the goods taken from a manufacturing place or for which an import declaration is filed by December 31, 2005.
(3) (Deadline for Application) This Decree shall begin to apply from the taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
(4) (Transitional Measure) Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 18796, Apr. 22, 2005>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 23, 2005. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 18884, Jun. 30, 2005>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 18940, Jul. 8, 2005>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability to Adjustment of Flexible Tax Rates) The amended provisions of Article 2-2 shall begin the apply from the taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
(3) (Transitional Measure concerning Adjustment of Flexible Tax Rates) Notwithstanding the amended provisions of Article 2-2, special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 19258, Dec. 31, 2005>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2006.
(2) (Applicability to Adjustment of Flexible Tax Rates) The amended provisions of Article 2-2 shall begin the apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed after this Decree enters into force.
(3) (Transitional Measure concerning Adjustment of Flexible Tax Rates) Notwithstanding the amended provisions of Article 2-2, the special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 19334, Feb. 9, 2006>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability to Taking-Out Without Paying Tax) The amended provisions of Articles 19 (1) and (3) 5 and 19-2 shall begin to apply from the first goods taken out from a storage after this Decree enters into force.
(3) (Applicability to Special Exception, etc. to Tax Exemption for Passenger Vehicles for Persons with Disabilities, etc.) The amended provisions of Articles 19-3 (1) 7 and 8 and 31 (3) shall begin to apply from the first goods taken out, for which an import declaration is filed, or for which an application for deduction or refund of a amount of tax is filed under Article 20 of the Act after this Decree enters into force.
ADDENDUM <Presidential Decree No. 19507, Jun. 12, 2006>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 19895, Feb. 28, 2007>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability to Special Exceptions to Tax Exemption for Separately Stated Service Charge in Charges for Entertainment and Food) The amended proviso to Article 2 (1) 11 shall begin to apply from the first entertainment and food services provided after this Decree enters into force.
(3) (Applicability to Special Exceptions to Change of Purpose of Use of Conditional Tax-Free Goods due to Death of Person with Disabilities) The amended proviso to Article 33 (1) 3-2 shall begin to apply from the first case where the person who brought in the relevant goods dies after this Decree enters into force.
ADDENDA <Presidential Decree No. 19958, Mar. 27, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 28, 2007. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDUM <Presidential Decree No. 20120, Jun. 28, 2007>
This Decree shall enter into force on July 4, 2007.
ADDENDA <Presidential Decree No. 20182, Jul. 23, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Adjustment of Flexible Tax Rates)
The amended provisions of subparagraph 8 of Article 2-2 shall begin to apply from the first taxable goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 3 (Transitional Measure concerning Adjustment of Flexible Tax Rates)
Notwithstanding the amended provisions of subparagraph 8 of Article 2-2, special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 20258, Sep. 10, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 20394, Nov. 20, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 20458, Dec. 20, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2008.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2008.
Article 2 (Period of Validity of Adjustment of Flexible Tax Rates)
Subparagraphs 7-2, 7-3, 8-2, and 9 of Article 2-2 shall remain in force until March 31, 2008.
Article 3 (General Applicability)
This Decree shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 4 (Applicability to Adjustment of Flexible Tax Rates)
The amended provisions of 7-2, 7-3, 8-2, and 9 of Article 2-2 shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed by March 31, 2008.
Article 5 (General Transitional Measure)
Special consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 6 Omitted.
Article 7 (Relationships to Other Statutes)
Any citation of the former Enforcement Decree of the Special Consumption Tax Act or any provisions thereof by any other statute in force as at the time this Decree enters into force shall be deemed a citation of this Decree or the relevant provisions of this Decree, in lieu of the former provisions, if such corresponding provisions exist herein.
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.
ADDENDA <Presidential Decree No. 20745, Mar. 10, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability)
This Decree shall begin to apply from the fist taxable goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 3 (Transitional Measure)
The individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 21137, Nov. 28, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on December 1, 2008.
Article 2 (Period of Validity of Adjustment of Flexible Tax Rates)
The amended provisions of subparagraphs 1, 2, 4, and 5 of Article 2-2 shall remain in force until February 28, 2009.
Article 3 (Applicability to Adjustment of Flexible Tax Rates)
The amended provisions of subparagraphs 1, 2, 4, and 5 of Article 2-2 shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed by February 28, 2009.
Article 4 (Transitional Measure concerning Adjustment of Flexible Tax Rates)
Notwithstanding the amended provisions of Article 2-2, individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 21214, Dec, 31, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 21215, Dec. 31, 2008>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 21247, Jan. 6, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity)
The amended provisions of subparagraph 6 of Article 2-2 shall remain in force until June 30, 2009.
Article 3 (Deadline for Application)
The amended provisions of subparagraph 6 of Article 2-2 shall apply only to the goods taken out from a manufacturing place or for which an import declaration is filed by June 30, 2009.
Article 4 (General Applicability)
This Decree shall begin to apply from the passenger vehicles taken out from a manufacturing place or for which an import declaration is filed after December 19, 2008.
Article 5 (General Transitional Measure)
The individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 6 (Transitional Measure concerning Refund, etc. of Tax Amount)
(1) If a taxpayer referred to in Article 3 of the Act submits a report on a passenger vehicle, the tax rate for which is lowered under the amended provisions of Article 2-2 and which was taken out or for which an import declaration was filed during the period from December 19, 2008 to the day immediately before the date this Decree enters into force, to the head of the relevant tax office or customs office by the deadline specified in either of the following subparagraphs, along with evidential documents determined by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, including a tax invoice evidencing the taking-out or filing of the import declaration, the amount of tax equivalent to the decrease of the tax rate shall be refunded or deducted:
1. Goods taken out or an import declaration for which was filed during the period from December 19, 2008 to December 31, 2008: January 31, 2009;
2. Goods taken out or an import declaration for which was filed during the period from January 1, 2009 to the day immediately before the date this Decree enters into force.
(2) With regard to a passengers vehicle, the applicable tax rate for which is lowered under the amended provisions of Article 2-2 but was taken out from a manufacturing place or a bonded area by December 18, 2008, and individual consumption for which was paid or is to be paid, if the manufacturer, wholesaler, retailer, importer, or any other business operator who owns the vehicle on December 19, 2008 returns the vehicle to the relevant manufacturing place, storage, manufacturer-run store, bonded area, or any other place designated by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, taking into consideration convenience in paying the tax, etc., and submit a report to the head of the relevant tax office or customs office by January 20, 2009 for verification, along with a certificate of sale, a certificate of goods in inventory, an application for refund for the relevant passenger vehicle, and other evidentiary documents specified by Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, the amount of tax equivalent to the decrease of the tax rate shall be refunded or deducted.
ADDENDA <Presidential Decree No. 21294, Feb. 4, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That amended provisions of Article 33-3 shall enter into force on April 1, 2009, amended provisions of Article 4, and columns 3 and 5 of attached Table 1 on January 1, 2010, Articles 1 (limited to amendments concerning types of business places subject to taxation), 15 (4) and (5) (limited to amendments related to Article 15 (4)), 17 (1) and (2) (limited to amendments concerning types of business places subject to taxation), 35, 26 (4) and 37 (1) on January 1, 2012.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed, admissions to a taxable place, services provided for entertainment and food, or business transactions made after this Decree enters into force.
Article 3 (Applicability to Certificates of Transactions with Foreign Tourists)
The amended provisions of Article 33-3 shall begin to apply from the first services provided for entertainment and food after the amended provisions of Article 33-3 enters into force under the proviso to Article 1 of the Addenda.
Article 4 (Applicability to Taxable Business Places)
The amended provisions of Article 1 (limited to the amended provisions related to the kinds of taxable business places), Article 15 (4) and (5) (limited to the amended provisions related to Article 15 (4)), 17 (1) and (2) (limited to the amended provisions related to the kinds of taxable business places), 35, 36 (4), and 37 (1) shall begin to apply from the first business transactions made after the relevant amended provisions enter into force respectively under the proviso to Article 1 of the Addenda.
Article 5 (General Transitional Measure)
The individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 22031, Feb. 18, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Special Exceptions to Tax Exemption for Passenger Vehicles for Disabled Persons, etc.)
The amended provisions of Articles 19-3 (1) and (4) shall begin to apply from the first tax returns filed after this Decree enters into force.
Article 3 (Applicability to Reports on Disposal of Passenger Vehicles for Disabled Persons, etc.)
The amended proviso to Article 31 (3) shall begin to apply from the first reports filed after this Decree enters into force.
Article 4 (Applicability to Purchase of Use, etc. by Persons who Bring in Conditional Tax-Free Goods)
The amended provisions of Article 33 (1) 5 shall begin to apply from the first cases where the duty to report arises after this Decree enters into force.
Article 5 Omitted.
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. 22395, Sep. 20, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011.
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 22569, Dec. 30, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011: Provided, That amended provisions of Article 35 (1) and (3), subparagraphs 1 and 5 of attached Table 2 shall enter into force on July 1, 2011, and amended provisions of Article 35 (1) and (3) of Enforcement Decree of the Individual Consumption Tax Act (No. 21294) on January 1, 2012.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed, admissions to a taxable place, or services provided for entertainment and food after this Decree enters into force.
Article 3 (Applicability to Taking-Out Without Paying Tax)
The amended provisions of Article 19 (3) 9 and 10 shall begin to apply from the first goods taken out from a manufacturing place or a bonded area after January 1, 2011.
ADDENDA <Presidential Decree No. 22977, Jun. 24, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 23356, Dec. 8, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on December 8, 2011. (Proviso Omitted.)
Article 2 Omitted.
ADDENDA <Presidential Decree No. 23480, Dec. 31, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2012.
Article 2 (Period of Validity of Adjustment of Flexible Tax Rates)
The amended provisions of subparagraph 1 of Article 2-2 shall remain in force until April 30, 2012.
Article 3 (Deadline for Application)
The amended provisions of subparagraph 1 of Article 2-2 shall apply only to the goods taken out from a manufacturing place or for which an import declaration is filed by April 30, 2012.
Article 4 (Transitional Measure concerning Adjustment of Flexible Tax Rates)
Notwithstanding the amended provisions of Article 2-2, individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 23597, Feb. 2, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (General Applicability)
This Decree shall begin to apply from the first taxable goods sold at a place of sales, taken out from a manufacturing place, or for which an import declaration is filed, admissions to a taxable place, services provided for entertainment and food, or business transactions made after this Decree enters into force.
Article 3 (Applicability to Adjustment of Deadline for Application for Approval where Sale or Manufacturing of Taxable Goods are Discontinued in Fact)
The amended provisions of Article 6 (3) shall also apply to where the deadline for the application for approval under the former provisions does not expire as at the time this Decree enters into force.
Article 4 (Applicability to Requirements for Entrusted Processing)
The amended provisions of subparagraph 10 of Article 8 shall begin to apply from the first goods taken out from the trustee's manufacturing place after this Decree enters into force.
Article 5 (Applicability to Tax Rates where Tax Return is Filed and Tax Amount is Paid due to Change in Purpose of Use, etc.)
The amended provisions of Article 12 (2) shall apply to where a tex return is to be filed for individual consumption tax due to a change in the purpose of use, etc. and the amount of tax shall be paid after this Decree enters into force.
Article 6 (Applicability to Method of Estimated Assessment)
The amended provisions of Article 18 (2) shall begin to apply from the first cases where the tax base and amount of tax shall be estimated after this Decree enters into force.
Article 7 (Applicability to Method for Calculating Period of Follow-up Management of Conditional Tax-Free Goods)
The amended provisions of Article 33 (1) shall also apply to goods brought back under Article 18 (5) of the Act as at the time this Decree enters into force.
Article 8 (Applicability to Detailed Standards for Electric Passenger Vehicles)
The amended provisions of subparagraph 5 (d) of attached Table 1 shall begin to apply from the first goods taken out from a manufacturing place or for which an import declaration is filed on or after January 1, 2012.
Article 9 (General Transitional Measure)
The individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 23734, Apr. 17, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on Apr 18, 2012.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 24103, Sep. 14, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity)
The amended provisions of subparagraphs 1 and 3 of Article 2-2 shall remain in force until December 31, 2012.
Article 3 (Deadline for Application)
The amended provisions of subparagraphs 1 and 3 of Article 2-2 shall apply only to the goods taken out from a manufacturing place or for which an import declaration is filed by December 31, 2012.
Article 4 (General Applicability)
This Decree shall begin to apply from the taxable goods taken out from a manufacturing place or for which an import declaration is filed on or after September 11, 2012.
Article 5 (General Transitional Measure)
Notwithstanding the amended provisions of subparagraphs 1 and 3 of Article 2-2, individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
Article 6 (Transitional Measure concerning Refund, etc. of Tax Amount)
(1) If a taxpayer referred to in Article 3 of the Act submits a report on the taxable goods, the tax rate for which is lowered under the amended provisions of subparagraphs 1 or 3 of Article 2-2 and which was taken out or for which an import declaration was filed during the period from September 11, 2012 to the day immediately before the date this Decree enters into force, to the head of the relevant tax office or customs office by not later than October 25, 2012, along with evidential documents determined by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, including a tax invoice evidencing the taking-out or filing of the import declaration, the amount of tax equivalent to the decrease of the tax rate shall be refunded or deducted.
(2) With regard to goods, the applicable tax rate for which is lowered under the amended provisions of subparagraphs 1 or 3 of Article 2-2 but was taken out from a manufacturing place or a bonded area by September 10, 2012 and for which the individual consumption was paid or is to be paid, if the manufacturer, wholesaler, retailer, or importer who owns the goods on September 11, 2012 returns the goods to the relevant manufacturing place, storage, manufacturer-run store, bonded area, or any other place designated by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, taking into consideration convenience in paying the tax, etc., and submit a report to the head of the relevant tax office or customs office by October 5, 2012 for verification, along with a certificate of sale, a certificate of goods in inventory, an application for refund for the relevant goods, and other evidentiary documents specified by Commissioner of the National Tax Service or the Commissioner of the Korea Customs Office, the amount of tax equivalent to the decrease of the tax rate shall be refunded or deducted from the amount of tax to be paid later.
ADDENDA <Presidential Decree No. 24247, Dec. 21, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 24360, Feb. 15, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2013: Provided, That amended provisions of subparagraph 7 of attached Table 1 shall enter into force on the enforcement date, and amended provisions of Article 27 (7) and subparagraph 4 of attached Table 1 on January 1, 2014.
Article 2 (General Applicability)
This Decree shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2013. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Presidential Decree No. 25197, Feb. 21, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That amended provisions of Articles 2-2, 30, 32-2, and 33 (1) (limited to matters concerning bituminous coal) and attached Table 1 shall enter into force on July 1, 2014.
Article 2 (General Applicability)
This Decree shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 3 (Applicability to Taking-Out Without Paying Tax)
The amended provisions of Article 19 (3) 9 shall begin to apply from the goods returned to the manufacturing place or the bonded area after this Decree enters into force.
Article 4 (Applicability to Application for Deduction or Refund of Tax Amount)
The amended provisions of Article 34 (2) 5 (b) shall begin to apply from the applications filed for the deduction or refund of an amount of tax after this Decree enters into force.
ADDENDA <Presidential Decree No. 25405, Jun. 30, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That amended provisions of subparagraph 1 of Article 2-2 shall enter into force on July 1, 2014.
Article 2 (Applicability to Taxable Goods subject to Flexible Tax Rates)
The amended provisions of Article subparagraph 1 of Article 2-2 shall begin to apply from the taxable goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
ADDENDA <Presidential Decree No. 25435, Jun. 30, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 25476, Jul. 16, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 31, 2014.
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 26073, Feb. 3, 2015>
This Decree shall enter into force on April 1, 2015.
ADDENDA <Presidential Decree No. 26343, Jun. 30, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2015.
Article 2 (General Applicability)
This Decree shall begin to apply from the taxable goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force
Article 3 (Applicability to Procedure for Application of Flexible Tax Rates according to Purpose of Use)
The amended provisions of Article 2-2 (2) shall begin to apply from the goods taken out from a manufacturing place or for which an import declaration is filed after this Decree enters into force.
Article 4 (Transitional Measure concerning Taxable Objects of Flexible Tax Rates and Tax Rates)
Notwithstanding the amended provisions of Article 2-2 (1) 4 and 5, individual consumption tax imposed or to be imposed under the former provisions as at the time this Decree enters into force shall be governed by the former provisions.
ADDENDA <Presidential Decree No. 26438, Jul. 24, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 29, 2015.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 26507, Sep. 7, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity of Flexible Tax Rates)
(1) The amended provisions of Article 2-2 (1) 1, 2, and 8 shall be valid until December 31, 2015.
(2) The amended provisions of Article 2-2 (1) 1, 2, and 8 shall apply only to the goods which are taken out for delivery from the manufacturing place or for which an import declaration is filed, on or before December 31, 2015.
Article 3 (General Applicability)
This Decree shall begin to apply from the goods which are taken out for delivery from the selling place or for which an import declaration is filed, on or after August 27, 2015.
Article 4 (Transitional Measures concerning Refund, etc., of Tax Amount)
(1) If a taxpayer referred to in Article 3 of the Act files a tax return on the goods which were taken out for delivery or for which an import declaration was filed, during the period from August 27, 2015 to the day immediately before the enforcement date of this Decree, among the goods for which the tax rate is decreased under the amended provisions of Article 2-2 (1) 1, 2, and 8, with the head of the relevant tax office or customs office, along with evidentiary documents specified by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service as those evidencing relevant facts, such as tax invoices, by not later than October 25, 2015, the tax amount equivalent to the decrease in the tax rate shall be refunded or deducted from the tax amount payable by the taxpayer.
(2) If a manufacturer, wholesaler, retailer, or importer who possesses goods which were taken out for delivery from the manufacturing place or the bonded area on or before August 26, 2015, as on August 27, 2015, and for which the individual consumption tax has been already paid or is payable, among goods for which the tax rate is decreased under the amended provisions of Article 2-2 (1) 1, 2, and 8, brings back such goods to the manufacturing place, loading place, direct sales place, bonded area, or any other place designated by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service, taking into consideration convenience in tax payment, etc., files an application with the head of the relevant tax office or customs office, along with evidentiary documents specified by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service, such as a certificate of the sales of the relevant goods, a certificate of goods in stock, and a refund application, by not later than October 5, 2015, and obtains confirmation thereon, the tax amount equivalent to the decrease in the tax rate shall be refunded or deducted from the tax amount payable by the applicant.
Article 5 (Transitional Measures concerning Standard Prices)
Notwithstanding the amended provisions of Article 4, the former provisions shall prevail as to the goods which were sold at the selling place or taken out for delivery from the manufacturing place or for which an import declaration was filed, on or before August 26, 2015.
ADDENDA <Presidential Decree No. 26668, Nov. 27, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Changes in Standard Prices of High-Quality Watches, etc.)
Notwithstanding the amended provisions of Article 4, the former provisions shall prevail as to the goods which were taken out for delivery from the manufacturing place or for which an import declaration was filed, before this Decree enters into force.
ADDENDA <Presidential Decree No. 26950, Feb. 5, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Goods Subject to Flexible Tax Rates and Tax Rates)
Notwithstanding the amended provisions of Article 2-2 (1) 5, the former provisions shall prevail as to the individual consumption tax that was imposed or should be imposed in accordance with the former provisions before this Decree enters into force.
ADDENDA <Presidential Decree No. 26987, Feb. 19, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity of Flexible Tax Rates)
(1) The amended provisions of Article 2-2 (1) 6 shall be valid until June 30, 2016.
(2) The amended provisions of Article 2-2 (1) 6 shall apply only to the goods which are taken out from the manufacturing place or for which an import declaration is filed on or before June 30, 2016.
Article 3 (Applicability of Flexible Tax Rates)
The amended provisions of Article 2-2 (1) 6 shall begin to apply from the goods which are taken out from the manufacturing place or for which an import declaration is filed on or after January 1, 2016.
Article 4 (Transitional Measures concerning Refund, etc., of Tax Amount)
If a taxpayer referred to in Article 3 of the Act files a tax return on the goods which were taken out for delivery or for which an import declaration was filed, during the period from January 1, 2016 to the day immediately before the enforcement date of this Decree, among the goods for which the tax rate is decreased under the amended provisions of Article 2-2 (1) 6, with the head of the relevant tax office or customs office, along with evidentiary documents specified by the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service as those evidencing relevant facts, such as tax invoices, by not later than April 25, 2016, the tax amount equivalent to the decrease in the tax rate shall be refunded or deducted from the tax amount payable by the taxpayer.
ADDENDA <Presidential Decree No. 27056, Mar. 25, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 28, 2016.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 27806, Jan. 26, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 28, 2017.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 27841, Feb. 7, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 2-2 (1) 5 shall enter into force on April 1, 2017.
Articles 2 (Applicability concerning Scope of Bituminous Coal Eligible for Conditional Tax Exemption)
The amended provisions of Article 32-2 shall begin to apply from the bituminous coal taken out of a manufacturing place or declared for import after this Decree enters into force.
Article 3 (Transitional Measures concerning Elastic Tax Rate of Individual Consumption Tax)
Notwithstanding the amended provisons of Article 2-2 (1) 5, the previous provisions shall apply to bituminous coal taken out of a manufacturing place or declared for import before the enforcement date referred to in Article 1 of the Addenda.
ADDENDA <Presidential Decree No. 28649, Feb. 13, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2018.
Articles 2 (Transitional Measures concerning Elastic Tax Rate of Individual Consumption Tax on Bituminous Coal)
Notwithstanding the amended provisions of Article 2-2 (1) 5 (a) and (b), the bituminous coal removed out of a manufacturing place or declared for import after this Decree enters into force shall be governed by the former provisions.