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NATIONAL TAX COLLECTION ACT

Wholly Amended by Act No. 17758, Dec. 29, 2020

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Act is to secure national tax revenue through the due performance of citizens’ duty to pay taxes by providing matters necessary for the collection of national taxes.
 Article 2 (Definitions)
(1) The terms used in this Act are defined as follows:
1. The term “payment deadline” means either of the following deadlines by which a determined national tax (including penalty taxes; hereinafter the same shall apply) shall be paid:
(a) Statutory payment deadline: The deadline specified in the statute providing national tax items and tax rates, the Framework Act on National Taxes, the Restriction of Special Taxation Act, or the Adjustment of International Taxes Act;
(b) Designated payment deadline: The deadline designated by the head of the competent tax office in a payment notice;
2. The term “delinquency” means a failure to pay a national tax by the designated payment deadline: Provided, That in cases of the penalty tax for past due payment under Article 47-4 of the Framework Act on National Taxes or the penalty tax for past due payment of a withholding under Article 47-5 of that Act, the term means a failure to pay the tax immediately after a tax liability is determined;
3. The term “delinquent taxpayer” means a person delinquent in paying a national tax;
4. The term “delinquent amount” means delinquent national taxes and the forced collection charge.
(2) In cases to which paragraph (1) 1 shall apply, any of the following deadlines shall be deemed the designated payment deadline: Provided, That the cases where it shall be deemed that no decision on a tax amount has been made under Article 65 (4) of the Income Tax Act, the latter part of Article 48 (4) of the Value-Added Tax Act, Article 66 (3) of that Act, or the latter part of Article 16 (3) of the Comprehensive Real Estate Holding Tax Act shall be excluded herefrom:
1. The deadline by which the head of the competent tax office shall collect a tax amount for interim prepayment under the former part of Article 65 (1) of the Income Tax Act;
2. The deadline by which the head of the competent tax office shall collect a value-added tax amount under the main clause of Article 48 (3) of the Value-Added Tax Act or the main clause of Article 66 (1) of that Act;
3. The deadline by which the head of the competent tax office shall collect a comprehensive real estate holding tax under Article 16 (1) of the Comprehensive Real Estate Holding Tax Act.
(3) Except as provided in paragraphs (1) and (2), the terms used in this Act shall have the same meanings defined in the Framework Act on National Taxes.
 Article 3 (Order of Collection)
The order of collection of a delinquent amount shall be as follows:
1. Forced collection charge;
2. National taxes (excluding penalty taxes);
3. Penalty taxes.
 Article 4 (Relationship to Other Statutes)
Except as otherwise provided in the Framework Act on National Taxes or any other tax law, the collection of national taxes shall be governed by this Act.
CHAPTER II TAX PAYMENT BY SELF-ASSESSMENT AND PAYMENT NOTICE
SECTION 1 Tax Payment by Self-Assessment
 Article 5 (Tax Payment by Self-Assessment)
When a taxpayer pays a national tax by self-assessment to the head of the competent tax office in accordance with tax laws, the taxpayer shall pay it, along with a statement of payment, describing the taxable period, tax item, and tax amount of the national tax and personal information of the tax payer therein.
SECTION 2 Payment Notice
 Article 6 (Payment Notice to Taxpayer)
(1) When the head of the competent tax office intends to collect a national tax from a taxpayer, he or she shall issue to the taxpayer a payment notice, describing the taxable period, tax item, and tax amount of the national tax, the basis of calculation, the payment deadline (a date not later than 30 days of the date of payment notice shall be specified as the payment deadline), and the place of payment: Provided, That a payment notice need not be issued where the penalty tax for past due payment under Article 47-4 of the Framework Act on National Taxes or the penalty tax for past due payment of a withholding under Article 47-5 of that Act is to be collected after the designated payment deadline.
(2) When the head of the competent tax office intends to collect the forced collection charge from a taxpayer who paid only a national tax, out of a delinquent amount, the head of the competent tax office shall issue to the taxpayer a payment notice of the forced collection charge, describing the taxable period and tax item of the national tax for which the forced collection charge is to be collected, the amount of the forced collection charge, the basis of calculation, the payment deadline (a date not later than 30 days of the date of the notice of the forced collection charge shall be specified as the payment deadline), and the place of payment.
 Article 7 (Payment Notice to Secondary Taxpayer)
(1) When the head of the competent tax office intends to collect a delinquent amount of a taxpayer from a person falling under any of the following subparagraphs (hereafter referred to as “secondary taxpayer or other relevant person” in this Article), the head of the competent tax office shall issue to the secondary taxpayer or other relevant person a payment notice, describing the taxable period and tax item of the delinquent amount to be collected, the basis of calculation, the payment deadline (a date not later than 30 days of the date of payment notice shall be specified as the payment deadline), the place of payment, the amount to be collected from the secondary taxpayer or other relevant person, the basis of calculation, and other necessary matters:
1. The secondary taxpayer;
2. The guarantor;
3. A person who is liable to pay a tax in kind under the Framework Act on National Taxes and other tax laws (hereinafter referred to as “person liable for tax payment in kind”).
(2) When the head of the competent tax office issues a payment notice to the secondary taxpayer or other relevant person under paragraph (1), he or she shall notify the taxpayer of the issuance, and when the head of the competent tax office collects a delinquent amount of a taxpayer from the person liable for tax payment in kind, he or she shall also notify the head of the tax office having jurisdiction over the domicile or abode of the person liable for tax payment in kind of the collection.
 Article 8 (Timing to Issue Payment Notice)
A payment notice shall be issued immediately after a decision to collect a tax or other charge is made: Provided, That if payment notice has been deferred under Article 14, the payment notice shall be issued on the day immediately after the end of the deferment period.
 Article 9 (Collection Prior to Payment Deadline)
(1) In any of the following cases, the head of the competent tax office may collect a determined national tax from the taxpayer even before the payment deadline:
1. Where the taxpayer is subject to forced collection or the disposition on delinquency due to delinquency of a national tax, local tax, or public charge;
2. Where an auction has commenced for forced execution, the exercise of a security right, etc. under the Civil Execution Act or where the taxpayer is declared bankrupt under the Debtor Rehabilitation and Bankruptcy Act;
3. Where the taxpayer’s transactions in the clearing house is suspended under the Bills of Exchange and Promissory Notes Act or the Check Act;
4. Where the juristic person is dissolved;
5. Where it is found that the taxpayer attempted to evade a national tax;
6. Where the taxpayer has neither a domicile nor an abode with no appointed administrator of tax payment.
(2) When the head of the competent tax office intends to collect a national tax prior to the payment deadline under paragraph (1), he or she shall designate a date earlier than the initial payment deadline as a new deadline and shall give payment notice to the taxpayer.
SECTION 3 Demand for Payment
 Article 10 (Demand for Payment)
(1) If a taxpayer fails to fully pay a national tax by the designated payment deadline, the head of the competent tax office shall issue a demand note for the delinquent national tax within 10 days after the designated payment deadline: Provided, That a demand note need not be issued in cases specified by Presidential Decree, such as where the national tax has been collected before the payment deadline under Article 9 or the delinquent national tax is less than a certain amount.
(2) When the head of the competent tax office issues a demand note under the main clause of paragraph (1), he or shall specify a date not later than 20 days of the date of issuance of the demand note as the deadline in the demand note.
 Article 11 (Entrustment of Factual Acts for Collection of Delinquent Amount)
(1) In order to collect a delinquent amount not paid even after a demand note was issued under Article 10, the head of the competent tax office may entrust the following factual acts for collection to the Korea Asset Management Corporation established under Article 6 of the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation”). In such cases, the Korea Asset Management Corporation shall not re-entrust the entrusted acts for collection to a third party:
1. Verifying a delinquent taxpayer’s domicile or abode;
2. Investigating a delinquent taxpayer’s property;
3. Dispatching notices demanding the payment of a delinquent amount and making calls over the phone or in person;
4. The simple factual acts specified by Presidential Decree as similar to those described in subparagraphs 1 through 3.
(2) Except as provided in paragraph (1), matters necessary for the entrustment of factual acts for the collection of delinquent amounts, including the method of entrustment, the range of delinquent amounts eligible for entrustment, entrustment fees, and the termination of entrustment, shall be prescribed by Presidential Decree.
SECTION 4 Payment Means
 Article 12 (Payment Means)
(1) A national tax or the forced collection charge shall be paid by any of the following means:
1. Cash (including the bank account transfer as prescribed by Presidential Decree);
2. Securities under the Revenue Payment by Securities Act;
3. Any of the following payment means processed through the national tax payment agency designated as prescribed by Presidential Decree (hereinafter referred to as “national tax payment agency”):
(a) A credit card defined in subparagraph 3 of Article 2 of the Specialized Credit Finance Business Act or a debit card defined in subparagraph 6 of that Article;
(b) Telecommunications billing service defined in subparagraph 10 of Article 2 of the Act on Promotion of Information and Communications Network Utilization and Information Protection;
(c) Other means specified by Presidential Decree as similar to those described in item (a) or (b).
(2) When a national tax is paid by credit card, debit card, telecommunications billing service, or other similar means under paragraph (1) 3, the date of authorization by the national tax payment agency shall be deemed the date of actual payment.
(3) Detailed matters concerning the designation and operation of the national tax payment agency, the payment agency fees, the procedure for payment by payment means, etc. shall be prescribed by Presidential Decree.
SECTION 5 Extension of Payment Deadline
 Article 13 (Extension of Payment Deadline Due to Disaster or Other Event)
(1) If the head of the competent tax office finds that a taxpayer is unable to pay a national tax by the payment deadline or the deadline specified in the demand note (hereafter referred to as “payment deadline” in this Article and Articles 15 and 16) in any of the following cases, the head of the competent tax office may extend the payment deadline as prescribed by Presidential Decree (including permitting the payment of the tax amount in installments; hereinafter the same shall apply):
1. If a taxpayer has sustained a severe economic loss due to a disaster or theft;
2. If the business operated by a taxpayer has incurred a severe loss or is likely to be insolvent or bankrupt;
3. If a taxpayer or any of his or her cohabiting family members needs medical treatment for not less than six months for an illness or a serious injury or is dead and is still in the period of mourning;
4. Other cases specified by Presidential Decree as where it is found that a taxpayer has difficulty in paying a national tax by the payment deadline.
(2) If a taxpayer wishes to have the payment deadline extended due to a cause or event described in any subparagraph of paragraph (1), he she may file an application with the head of the competent tax office as prescribed by Presidential Decree.
(3) When the head of the competent tax office extends the payment deadline under paragraph (1), he or she shall notify the taxpayer of the extension immediately as prescribed by Presidential Decree.
(4) Upon the receipt of an application under paragraph (2), the head of the competent tax office shall notify the taxpayer of whether to approve the extension of the payment deadline as prescribed by Presidential Decree, no later than the payment deadline.
(5) If a taxpayer filed an application under paragraph (2) no later than 10 days before the payment deadline but the head of the competent tax office fails to notify the taxpayer of whether to approve the application, within 10 days of the filing date of the application, the application under paragraph (2) shall be deemed approved on the tenth day after the filing date of the application.
 Article 14 (Deferment of Payment Notice)
(1) Where the head of the competent tax office finds that a taxpayer is unable to pay a national tax due to a cause or event described in any subparagraph of Article 13 (1), the head of the competent tax office may defer payment notice as prescribed by Presidential Decree (including giving payment notice permitting the payment of the tax amount in installments; hereinafter the same shall apply).
(2) If a taxpayer wishes to have payment notice deferred due to a cause or event described in any subparagraph of Article 13 (1), he or she may file an application with the head of the competent tax office as prescribed by Presidential Decree.
(3) When the head of the competent tax office defers payment notice under paragraph (1), he or she shall notify the taxpayer of the deferment immediately as prescribed by Presidential Decree.
(4) Upon the receipt of an application under paragraph (2), the head of the competent tax office shall notify the taxpayer of whether to approve the deferment of payment notice as prescribed by Presidential Decree, no later than the payment deadline for the national tax of which payment notice is to be given.
(5) If a taxpayer filed an application under paragraph (2) no later than 10 days before the deadline by which the national tax of which payment notice is to be given shall be paid but the head of the competent tax office fails to notify the taxpayer of whether to approve the application, within 10 days of the filing date of the application, the application under paragraph (2) shall be deemed approved on the tenth day after the filing date of the application.
 Article 15 (Security for Extension of Payment Deadline)
When the head of the competent tax office extends a payment deadline under Article 13 or defers payment notice under Article 14, he or she may demand the offering of an asset as security for tax payment under Article 18, equivalent to the amount for which the extension or deferment is granted: Provided, That the same shall not apply in cases specified by Presidential Decree, such as where the taxpayer’s business has incurred a serious loss or his or her business is in a critical crisis and the head of the competent tax office considers that the national tax may be paid by the extended payment deadline.
 Article 16 (Revocation of Extension of Payment Deadline)
(1) If any of the following cases arises with respect to the relevant taxpayer after the head of the competent tax office extended a payment deadline under Article 13 or deferred payment notice under Article 14, the head of the competent tax office may revoke the extension of the payment deadline or the deferment of payment notice and collect the national taxes involved in the extension or deferment in a lump sum:
1. If the taxpayer fails to pay the amount that he or she shall pay for an installment by the deadline for the installment payment of the national tax;
2. If the taxpayer fails to comply with the request of the head of the competent tax office to offer an asset as additional security for tax payment or to change a guarantor under Article 21 (2);
3. If it is found that the extension of the payment deadline or the deferment of payment notice is unnecessary due to a cause or event specified by Presidential Decree, such as a change in the status of property;
4. If it is found that a cause or event described in any subparagraph of Article 9 (1) makes it impracticable to collect the full amount of the national tax for which the extension or deferment was granted by the extended or deferred deadline.
(2) When the head of the competent tax office revokes the extension of a payment deadline or the deferment of payment notice under paragraph (1), he or she shall notify the taxpayer of the revocation.
(3) If the head of the competent tax office revoked the extension of a designated payment deadline or a deadline specified in a demand note under paragraph (1) 1, 2, or 4 (hereinafter referred to as “designated payment deadline”), he or she shall not extend such designated payment deadline for the relevant national tax again under Article 13 (1).
 Article 17 (Extension of Designated Payment Deadline due to Delay in Service)
(1) In either of the following cases where the service of a payment notice or a demand note is delayed, the date after 14 days from the date of its arrival shall be deemed the designated payment deadline:
1. Where the designated payment deadline has passed before it arrived;
2. Where the designated payment deadline comes within 14 days of the date of arrival of the payment notice or demand note.
(2) Notwithstanding paragraph (1), where payment notice is given before the payment deadline under Article 9 (2), either of the following dates shall be deemed the payment deadline:
1. If a payment notice arrived before the shortened deadline: The shortened deadline;
2. If a payment notice arrives after the shortened deadline: The date of arrival.
SECTION 18 Security for Tax Payment
 Article 18 (Kinds of Security)
An asset offered as security under this Act and other tax laws (hereinafter referred to as “security for tax payment”) shall be any of the following:
1. Cash;
2. Securities specified by Presidential Decree (hereinafter referred to as “securities”), including state bonds referred to in Article 4 (3) of the Financial Investment Services and Capital Markets Act;
3. A guarantee insurance policy for tax payment;
4. A guarantee letter for tax payment issued by a person specified by Presidential Decree (hereinafter referred to as “guarantee letter for tax payment”), such as a bank defined in Article 2 (1) 2 of the Banking Act);
5. Land;
6. A building or factory assets, mining assets, a ship, an aircraft, or a construction machine, insured and registered or recorded.
 Article 19 (Appraisal of Security)
The value of security for tax payment, except cash, shall be as follows:
1. Securities: The value determined in consideration of market prices as prescribed by Presidential Decree;
2. A guarantee insurance policy for tax payment: The insurance coverage amount;
3. A guarantee letter for tax payment: The guarantee amount;
4. Land or a building, factory assets, mining assets, a ship, an aircraft, or a construction machine: The value specified by Presidential Decree.
 Article 20 (Method of Offering Security)
(1) A person who intends to offer cash or securities as security for tax payment shall deposit them and shall submit the deposit receipt to the head of the competent tax office (referring to the head of the competent customs office if the head of a customs office is responsible for administrative affairs relating to a national tax under this Act and other tax laws; hereafter the same shall apply in this Section): Provided, That in cases of recorded securities, the fact that the securities are offered as security shall be recorded, and a certificate of such recordation shall be submitted.
(2) A person who intends to offer a guarantee insurance policy for tax payment or a guarantee letter for tax payment as security for tax payment shall submit the insurance policy or guarantee letter to the head of the competent tax office.
(3) A person who intends to offer land or a building, factory assets, mining assets, a ship, an aircraft, or a construction machine as security for tax payment shall present the certificate of registration, the notice of completion of registration, or the certificate for recordation of such property to the head of the competent tax office, and the head of the competent tax office shall execute the procedure for registration or recordation for the creation of a mortgage thereon.
 Article 21 (Replacement and Supplementation of Security)
(1) A person who offered security for tax payment may replace it, with prior approval from the head of the competent tax office.
(2) If the head of the competent tax office considers that security for tax payment is not enough to secure the payment of national taxes and the forced collection charge due to a decrease of the value of an asset offered as security for tax payment, a decline in the guarantor’s financial status, or any other cause or event, the head of the competent tax office may request the person who offered security to offer additional collateral security or replace the guarantor with other person.
 Article 22 (Payment by Security and Collection from Security)
(1) A person who offered cash as security for tax payment may pay the national taxes and forced collection charges secured by that money.
(2) If the national taxes and forced collection charge secured by security offered for tax payment are not paid during the period of security, the head of the competent tax office may collect the national taxes and forced collection charge from the security as prescribed by Presidential Decree.
 Article 23 (Release of Security)
When the national taxes and forced collection charges secured by security offered for tax payment are paid, the head of the competent tax office shall execute the procedure for releasing security, without delay.
CHAPTER III FORCED COLLECTION
SECTION 1 Common Provisions
 Article 24 (Forced Collection)
If a taxpayer fails to fully pay a national tax or a delinquent amount by the designated deadline after he or she received a demand for payment under Article 10 or a notice of collection prior to the payment deadline under Article 9 (2), the head of the competent tax office (in cases of a delinquent taxpayer specified by Presidential Decree in consideration of the period of delinquency and the delinquent amount, including the commissioner of the competent regional tax office; hereafter the same shall apply in this Chapter), shall collect it by force according to the procedures for the attachment (including the demand for delivery and participation in attachment) of property, the sale of attached property, collection, and settlement.
 Article 25 (Cancellation of Fraudulent Act and Restoration of Original State)
In executing forced collection, the head of the competent tax office may request the competent court to cancel a fraudulent act and restore the original state by applying Article 8 of the Trust Act and Articles 406 and 407 of the Civil Act mutatis mutandis with respect to a juristic act (including fraudulent trust described in Article 8 of the Trust Act) that a taxpayer conducted in order to dispose of property or for the purpose of any other property right with intent to evade the collection of national taxes.
 Article 26 (Forced Collection of Property under Provisional Attachment or Provisional Injunction)
The head of the competent tax office shall execute forced collection even where the property under provisional attachment or provisional injunction in a court trial is eligible for forced collection.
 Article 27 (Continuation of Forced Collection in Case of Inheritance or Merger)
(1) Even where a delinquent taxpayer dies or a juristic person that is a delinquent taxpayer ceases to exist as a consequence of a merger after forced collection commenced upon the delinquent taxpayer’s property, forced collection upon such property shall continue to proceed.
(2) For the purpose of applying paragraph (1), the attachment executed to a delinquent taxpayer’s property after the delinquent taxpayer dies shall be deemed to have been executed to the heir who inherits the property.
 Article 28 (Third Party Claim of Ownership)
(1) A third party who intends to demand returning attached property, claiming ownership on the property, shall submit to the head of the competent tax office documentary evidence with which the third party can be identified as owner, no later than five days before the sale of the property.
(2) If a third party demands returning property, claiming ownership on it under paragraph (1), the head of the competent tax office shall suspend forced collection from the property.
(3) If it is found that a third party’s claim of ownership and demand for returning property is just under paragraph (1), the head of the competent tax office shall release the property from attachment immediately, but if it is found that such claim is groundless, the head of the competent tax office shall notify the third party of such finding.
(4) If the third party to whom the notice under paragraph (3) was given fails to prove that he or she filed a lawsuit on ownership against the delinquent taxpayer with respect to the property concerned, within 15 days of the date on which he or she received such notice, the head of the competent tax office shall immediately resume forced collection.
(5) If the third party to whom the notice under paragraph (3) was given proves that the third party won the lawsuit filed by him or her on ownership against the delinquent taxpayer, the head of the competent tax office shall immediately release the property concerned from attachment.
 Article 29 (Exemption from Stamp Tax and Registration and License Tax)
(1) The documents prepared in the process of taking custody of attached property shall be exempted from stamp tax.
(2) The following registration or recordation shall be exempted from registration and license tax:
1. Registration or recordation of attachment under Article 45 (1) or (2);
2. Registration or recordation of the deletion of attachment under Article 58 (2);
3. Registration or recordation of the public announcement of a public sale under Article 74;
4. Registration or recordation of the deletion of the public announcement of a public sale under Article 89.
 Article 30 (Entrustment of Forced Collection from Goods Imported by Large Amount and Habitual Delinquent Taxpayers)
(1) If the sum of the national taxes past due for more than one year after initial delinquency occurred is not less than 200 million won, the head of the competent tax office may entrust the head of the competent customs office with forced collection from goods imported by the delinquent taxpayer.
(2) Matters necessary for the entrustment of forced collection, including the method of entrustment of forced collection under paragraph (1) and the withdrawal of entrustment, shall be prescribed by Presidential Decree.
SECTION 2 Attachment
Sub-Section 1 Common Provisions
 Article 31 (Requirements for Attachment)
(1) In either of the following cases, the head of the competent tax office shall attach the taxpayer’s property:
1. If a taxpayer fails to pay the full amount of national taxes by the deadline specified in demand note served under Article 10;
2. If a taxpayer fails to pay the full amount of national taxes by the shortened deadline after receiving a payment notice under Article 9 (2).
(2) If the head of the competent tax office considers that it is impossible to collect a national tax after the national tax is determined, due to a cause or event described in any subparagraph of Article 9 (1), he or she may attach the taxpayer’s property for a maximum amount estimated to be determined for the national tax.
(3) When the head of the competent tax office intends to attach property under paragraph (2), he or she shall obtain prior approval from the commissioner of the competent regional tax office and shall notify the taxpayer concerned of the attachment, in writing, after the property is attached.
(4) Where property is attached under paragraph (2), the head of the competent tax office shall release property from attachment immediately in either of the following cases:
1. If the taxpayer demands releasing property from attachment, offering security for tax payment;
2. If the national tax to be collected by attachment has not been determined until three months after the date of attachment.
(5) If the national tax to be collected by attachment is determined after attaching property under paragraph (2) and the attached property falls under either of the following subparagraphs, the head of the competent tax office may deem that the determined nation tax has been collected up to the value of the attached property, upon the taxpayer’s request:
1. Cash;
2. A deposit or securities collectible by the payment deadline.
 Article 32 (Prohibition of Excessive Attachment)
The head of the competent tax office shall not attach any property other than the property necessary for collecting national taxes: Provided, That in inevitable circumstances, the head of the competent tax office may attach property more than necessary, such as inseparable property.
 Article 33 (Protection of Third Party’s Rights in Selecting Assets for Attachment)
When the head of the competent tax office selects assets for attachment, he or she shall protect third parties’ rights to the delinquent taxpayer’s property, such as rights to lease on a deposit basis, pledge rights, and mortgages, from being violated, to the extent that forced collection is not obstructed.
 Article 34 (Attachment Report)
(1) When a tax official attaches a delinquent taxpayer’s property, he or she shall prepare an attachment report: Provided, That an attachment report need not be prepared if participation in attachment under Article 61 becomes effective as attachment.
(2) If attached property falls under any of the following subparagraphs, a certified copy of the attachment report shall be delivered to the delinquent taxpayer concerned:
1. Movables or securities;
2. Claims;
3 Other property rights other than claims and ownership (hereinafter referred to as “other property rights”).
(3) Tax officials who participate in attachment shall affix their signatures or seals on the attachment report, jointly with the participant under Article 37: Provided, That if the participant refuses to affix his or her signature or seal, the fact of such refusal may be written down in the attachment report, instead of having the participant affix his or her signature or seal thereon.
(4) When a tax official attaches movables or securities subject to a pledge right, he or she shall deliver a certified copy of the attachment report to the holder of the pledge right to such movables or securities.
(5) An attachment report shall contain a statement that the attached property is not transferable and shall not be subject to the creation of a limited real right, the acceptance of a claim, or disposal in any other manner.
 Article 35 (Search)
(1) If necessary to attach property, tax officials may search the delinquent taxpayer’s dwelling, warehouse, office, ship, aircraft, motor vehicle, or any other place (hereinafter referred to as “dwelling or other place”) and may order the taxpayer to open, or may directly open, any closed door, safe, or equipment in such dwelling or other place.
(2) In either of the following cases, tax officials may search a third party’s dwelling or other place and may order the third party to open, or may directly open, any closed door, safe, or equipment in such dwelling or other place:
1. If the delinquent taxpayer or the third party is suspected to hide the delinquent taxpayer’s property in the third party’s dwelling or other place;
2. If the third party who possesses the delinquent taxpayer’s property refuses to deliver the property.
(3) A search under paragraph (1) or (2) shall be conducted only during the hours after sunrise until sunset: Provided, That a search that commenced before sunset may continue even after sunset.
(4) Notwithstanding paragraph (3), in cases of a place mainly for a nighttime business specified by Presidential Decree, a search may commence even after sunset if it is open for business.
(5) If no attachable property is found as a result of a search under paragraph (1) or (2), the tax official shall prepare a search report and shall affix his or her signature or seal on the search report, jointly with the participants under Article 37: Provided, That if the participant refuses to affix his or her signature or seal, the fact of such refusal may be written down in the attachment report, instead of having the participant affix his or her signature or seal thereon.
(6) When a tax official prepares a search report under paragraph (5), he or she shall deliver a certified copy of the search report to the delinquent taxpayer who underwent the search or the participant.
 Article 36 (Inquiry and Inspection)
(1) If necessary to find out the location or quantity of the property to be attached while executing forced collection, tax officials may inquire any of the following persons, orally or in writing, and inspect books of accounts, documents, and other articles:
1. The delinquent taxpayer;
2. Persons who have made transactions with the delinquent taxpayer;
3. Persons who possess the delinquent taxpayer’s property;
4. Persons who have a claim against, or an obligation to, the delinquent taxpayer;
5. The juristic person of which the delinquent taxpayer is a shareholder or partner;
6. Shareholders or partners of the juristic person that is the delinquent taxpayer;
7. Persons who are suspected to hide the delinquent taxpayer’s property, among persons who have a relationship by blood, as defined in subparagraph 20 (a) of Article 2 of the Framework Act on National Taxes, or an economic relationship, as defined in subparagraph 20 (b) of that Article.
(2) If a question asked orally under paragraph (1) is about an important matter, the tax official shall write down the details of the question and answers and shall affix his or her signature or seal on the written document, jointly with the person answering the question: Provided, That if the answering person refuses to affix his or her signature or seal, the fact of refusal may be written down in the document, instead of having the answering person affix his or her signature or seal thereon.
 Article 37 (Participant)
(1) When tax officials conduct a search under Article 35 or an inspection under Article 36, they shall request the person subject to the search or inspection or any of family members, cohabitants, office workers, or other employees of such person to participate in the search or inspection.
(2) If there is no person who can be requested to participate in a search or an inspection or if no person complies with the request for participation in applying paragraph (1), tax officials shall have at least one adult or at least one public official of the Special Metropolitan City or a Metropolitan City, Special Self-Governing City, Do, Special Self-Governing Province, Si/Gun/autonomous Gu, or at least one police officer as witness.
 Article 38 (Presentation of Certificate)
In any of the following cases, tax officials shall carry identification certificates and notices of attachment, search, etc. and shall present them to interested persons:
1. Attachment under Article 31;
2. Search under Article 35;
3. Inquiry and inspection under Article 36.
 Article 39 (Restriction on Exit and Entry while Conducting Attachment, Search, or Inquiry and Inspection)
If a tax official considers necessary for forced collection in performing his or her duty under any subparagraph of Article 38, he or she may request the persons at the scene, except the delinquent taxpayer, the participants under Article 37, and other interested persons, to leave the scene or may restrict exist from and entry to the scene.
 Article 40 (Notice of Attachment to Mortgagees and Other Right Holders)
(1) When property is attached, the head of the competent tax office shall notify the attachment to the holder of any right registered or recorded on the attached property, such as a right to lease on a deposit basis, a pledge right, a mortgage, or other right, (hereinafter referred to as “mortgagee or other right holder”).
(2) When a mortgagee or other right holder who has priority over national taxes intends to exercise his or her right upon receiving the notice under paragraph (1), he or she shall inform the head of the competent tax office of his or her intention, within 10 days of the date on which he or she received the notice.
Sub-Section 2 Prohibition of Attachment
 Article 41 (Non-Attachable Property)
None of the following property is attachable:
1. Clothes, bedding, furniture, kitchen utensils, and other daily necessities indispensable to the life of the delinquent taxpayer and his or her family members making a living together (including the person in a de facto marital relationship; hereafter referred to as “cohabiting family members” in this Article);
2. Food or fuel that the delinquent taxpayer or his or her cohabiting family members need for three months;
3. Registered seals or other seals necessary for occupations;
4. Articles necessary for religious rites or worship, stone monuments, or graveyard;
5. Articles necessary for the funeral of the delinquent taxpayer or his or her cohabiting family members;
6. Books of accounts or documents that the delinquent taxpayer or his or her cohabiting family members need, including genealogy and diaries;
7. Uniforms necessary for performing duties;
8. Medals and other tokens of honor;
9. Books and tools necessary for the schooling of the delinquent taxpayer or his or her cohabiting family members;
10. Unpublished inventions or works;
11. Tools, livestock, feed, seeds, fertilizer, and other similar articles indispensable to persons engaging in agriculture mainly with their own labor;
12. Fishing nets, tools, baits, fry, and other similar articles indispensable to persons engaging in fisheries mainly with their own labor;
13. Tools, equipment, and other similar articles indispensable to professional workers, engineers, laborers, or other persons engaging in an occupation or a business mainly with their own physical or mental labor;
14. Eyeglasses, hearing aids, dentures, artificial limbs, canes, wheelchairs for aiding persons with disabilities, other similar body-assist devices, and compact motor vehicles defined in the Motor Vehicle Management Act, necessary for daily life of the delinquent taxpayer and his or her cohabiting family members;
15. Fire-fighting systems, warning devices, escape facilities, and other similar articles that shall be installed in accordance with statutes and regulations for disaster prevention or security;
16. Benefits paid for death or injuries under statutes and regulations;
17. The amount eligible for preferential payment under Article 8 of the Housing Lease Protection Act;
18. Small financial assets specified by Presidential Decree as those necessary for the livelihood of the delinquent taxpayer.
 Article 42 (Restriction on Attachment of Wage Claims)
(1) The amount equivalent to 1/2 of the total amount of salaries, pensions, wages, pays, bonus, annual allowances, retirement pensions, and other similar wage claims shall not be subject to attachment.
(2) Notwithstanding paragraph (1), in either of the following cases the non-attachable amount shall be determined as follows:
1. If the amount equivalent to 1/2 of the total amount of wage claims calculated pursuant to paragraph (1) is less than the amount specified by Presidential Decree in consideration of the minimum cost of living of standard families, defined in subparagraph 7 of Article 2 of the National Basic Living Security Act: The amount specified by Presidential Decree in consideration of the minimum cost of living under that subparagraph;
2. If the amount equivalent to 1/2 of the total amount of wage claims calculated pursuant to paragraph (1) exceeds the amount specified by Presidential Decree in consideration of the minimum cost of living of standard families: The amount specified by Presidential Decree in consideration of the minimum cost of living of standard families.
(3) The amount equivalent to 1/2 of the total amount of retirement benefits or other similar wage claims shall not be subject to attachment.
(4) The total amount under paragraphs (1) through (3) shall be determined by subtracting income tax on retirement income and local income tax proportionate to income tax from the sum of earned income under the subparagraphs of Article 20 (1) of the Income Tax Act (excluding the amount of non-taxable income) or the sum of retirement income under the subparagraphs of Article 22 (1) of that Act (excluding the amount of non-taxable income).
Sub-Section 3 Effect of Attachment
 Article 43 (Restriction on Disposal)
(1) No delinquent taxpayer may transfer the property attached by a tax official, create a limited real right on such attached property, accept a claim for such attached property or dispose of such attached property otherwise.
(2) Where a claim or any other property right is attached by a tax official, the obligor of the claim or other property right concerned or any similar person (hereinafter referred to as “third party obligor”) shall not pay for it to the delinquent taxpayer.
 Article 44 (Effect of Attachment on Fruits)
(1) Attachment shall also be effective with respect to natural or legal fruits from attached property.
(2) Notwithstanding paragraph (1), where the delinquent taxpayer or a third party uses, or profits from, attached property, attachment shall not be effective with respect to natural fruits already harvested until the title is transferred by a sale of the property.
Section 4 Attachment of Real Estate and Other Immovables
 Article 45 (Procedure for Attachment of Real Estate and Other Immovables)
(1) When the head of the competent tax office intends to attach the property referred to in any of the following subparagraphs, he or she shall request the competent registry to register attachment. The same shall also apply to the registration of any modification thereto:
1. Real estate registered under the Registration of Real Estate Act;
2. Factory assets and mining assets registered under the Factory and Mining Assets Mortgage Act;
3. A ship registered under the Ship Registry Act.
(2) When the head of the competent tax office intends to attach the property referred to in any of the following subparagraphs, he or she shall request the head of the relevant administrative agency or the head of the competent local government to register attachment. The same shall also apply to the registration of any modification thereto:
1. A motor vehicle registered under the Motor Vehicle Management Act;
2. A ship registered under the Ship Act (excluding the ships registered under the Ship Registry Act);
3. An aircraft or a light sport aircraft registered under the Aviation Safety Act;
4. A construction machine registered under the Construction Machinery Management Act.
(3) When the head of the competent tax office intends to partition or divide real estate, factory assets, or mining assets for the purpose of attachment, he or she shall request the competent registry to register the partition or division. The same shall also apply to the registration of a merger or of any modification thereto.
(4) When the head of the competent tax office intends to attach unregistered real estate, he or she shall request the registration of preservation to the competent registry, with a certified copy of the relevant land cadastre, building register, or certificate of combined real estate.
(5) When the head of the competent tax office considers that the motor vehicle, ship, aircraft, or construction machine attached under paragraph (2) is likely to be hidden or damaged, he or she may order the delinquent taxpayer to deliver it to take possession of it.
(6) When the head of the competent tax office executes attachment under paragraph (1), (2), or (4), he or she shall notify the delinquent taxpayer of the attachment.
 Article 46 (Effect of Attachment on Real Estate and Other Immovables)
(1) The attachment under Article 45 shall become effective when the registration or recordation of the attachment is completed.
(2) The attachment under paragraph (1) shall be also effective with respect to a delinquent national tax amount of which the statutory deadline under Article 35 (2) of the Framework Act on National Taxes has arrived before the ownership of the attached property concerned was transferred.
 Article 47 (Use of or Profit from Attached Real Estate and Other Immovables)
(1) A delinquent taxpayer may use, or profit from, attached real estate, factory assets, or mining assets or ships, motor vehicles, or construction machines (hereinafter referred to as “real estate or other immovables”): Provided, That if the head of the competent tax office considers that the value of such property is likely to significantly decrease, he or she may restrict the use of, or profit from, such property.
(2) Paragraph (1) shall apply mutatis mutandis to the use or profit by a third party who has a right to use, or profit from, the attached real estate or immovables.
(3) The head of the competent tax office may issue an order to moor or park a motor vehicle, a ship, an aircraft, or a construction machine for a period necessary for forced collection: Provided, That the head of the competent tax office shall not order to moor or park a ship or an aircraft ready for departure.
(4) When the head of the competent tax office orders mooring or parking under paragraph (3), he or she shall make dispositions necessary for watching and preserving the property.
Sub-Section 5 Attachment of Movables and Securities
 Article 48 (Attachment of Movables and Securities)
(1) Movables or securities are duly attached when a tax official takes possession of them, and the attachment of such property becomes effective when a tax official possesses the property.
(2) In order for a tax official to attach movables or securities owned by a delinquent taxpayer but possessed by a third party, he or she shall request to third party, in writing, to deliver such movables or securities.
(3) If a third party who was requested to deliver movables or securities under paragraph (2) does not deliver them, the tax official may attach such movables or securities by conducting a search in the third party’s dwelling or other place under Article 35 (2).
(4) A tax official may attach movables or securities owned jointly by a delinquent taxpayer and his or her spouse and solely possessed by the delinquent taxpayer or jointly possessed by the delinquent taxpayer and his or her spouse under paragraph (1).
 Article 49 (Use of or Profit from Attached Movables)
(1) Notwithstanding Article 48, a delinquent taxpayer or a third party may be authorized to take custody of movables if it is impracticable to transport the property. In such cases, it shall be clearly indicated that such movables are attached property by sealing or other means.
(2) When the head of the competent tax office authorizes a delinquent taxpayer or a third party who has a right to use, or profit from, movables attached under paragraph (1) to take custody of such movables, he or she may permit the delinquent taxpayer or third party to use, or profit from the movables if he or she considers that such use or profit will not obstruct forced collection.
(3) A person who is permitted to use, or profit from, attached movables under paragraph (2) shall fulfill the duty of due care as a good manager and shall immediately comply with a request of the head of the competent tax office to deliver the property.
 Article 50 (Attachment of Cash and Collection of Claims on Securities)
(1) When the head of the competent tax office attaches cash, the amount equivalent to the amount of cash shall be deemed to be collected out of the delinquent amount subject to attachment against the delinquent taxpayer.
(2) Where the head of the competent tax office attaches securities, he or she may collect the claim on such securities by exercising the right to redeem such securities in cash. If the head of the competent tax office collects a claim in such cases, the delinquent amount subject to attachment against the delinquent taxpayer shall be deemed to be collected up to the amount of the collected claim.
Sub-Section 6 Attachment of Claims
 Article 51 (Procedure for Attachment of Claims)
(1) When the head of the competent tax office intends to attach a claim, he or she shall notify the third party obligor of his or her intention.
(2) When the head of the competent tax office attaches a claim under paragraph (1), he or she shall notify the delinquent taxpayer of the attachment.
 Article 52 (Effect of Attachment of Claims and Collection of Claims)
(1) The attachment of a claim shall become effective when the notice of attachment of the claim is served on the third party obligor under Article 51 (1).
(2) Where the notice under Article 51 (1) has been served, the head of the competent tax office shall subrogate the obligee who is the delinquent taxpayer, for not more than the delinquent amount.
(3) When the head of the competent tax office subrogates an obligee under paragraph (2), he or she shall demand the fulfillment of obligations to the third party obligor and file a lawsuit seeking the fulfillment of obligations: Provided, That the same shall not apply where an objection, a request for examination, or a request for adjudication under the Framework Act on National Taxes, a request for review under the Board of Audit and Inspection Act, or an administrative lawsuit under the Administrative Litigation Act (hereinafter referred to as “request for adjudication or other proceeding”) is pending with respect to the delinquent national tax or where it is impossible to collect a claim as a matter of law or as a matter of fact due to any similar cause or event.
(4) When the cause or event under the proviso of paragraph (3) terminates and it becomes possible to collect a claim, the head of the competent tax office shall immediately demand the fulfillment of obligations to the third party obligor and file a lawsuit seeking the fulfillment of obligations.
 Article 53 (Scope of Attachment of Claims)
When the head of the competent tax office attaches a claim, the attached amount shall not exceed the delinquent amount: Provided, That if it is uncertain whether the delinquent amount subject to attachment can be collected due to a pledge right senior to the national tax or if it is considered necessary for any other reason, the full amount of a claim may be attached.
 Article 54 (Attachment of Claims from Continuing Transactions)
The attachment of claims for salaries, wages, pays, annual allowances, or retirement pensions, or other similar claims arising in continuing transactions shall be also effective with respect to claims that may arise after attachment, for not more than the delinquent amount.
Sub-Section 7 Attachment of Other Property Rights
 Article 55 (Procedure for Attachment of Other Property Rights)
(1) When the head of the competent tax office intends to attach any other property right that needs registration or recordation for a change in the right, he or she shall request the registration or recordation of attachment to the competent registry, the head of the relevant administrative agency, or the head of the competent local government (hereinafter referred to as “competent registry or other competent authority”). The same shall also apply to the registration or recordation of a modification thereto.
(2) When the head of the competent tax office intends to attach any other property right that does not need registration or recordation for a change in the right, he or she shall notify either of the following persons of his or her intention:
1. If a third party obligor exists: The third party obligor;
2. If no third party obligor exists: The delinquent taxpayer.
(3) When the head of the competent tax office attaches a property right under paragraph (1) or (2) 1, he or she shall notify the delinquent taxpayer of the attachment.
(4) When the head of the competent tax office attaches any other property right, he or she shall commence a sale and collection by applying Article 52 (3) and (4) mutatis mutandis or under Article 64.
 Article 56 (Attachment of Rights to Property of State or Local Government)
(1) Where a delinquent taxpayer purchases property of the State or a local government (including a local government association under Article 159 of the Local Autonomy Act; hereafter the same shall apply in this Article and Article 97), the head of the competent tax office shall attach the delinquent taxpayer’s right against the State or local government with respect to the property even before the ownership is transferred.
(2) When the head of the competent tax office attaches a right under paragraph (1), he or she shall notify the delinquent taxpayer of the attachment.
(3) The person who purchases the property attached under paragraph (1) in a sale of the property shall succeed to all rights and obligations of the delinquent taxpayer against the state or local government with respect to the property when the purchaser fully pays the price for it.
Sub-Section 8 (Release from Attachment)
 Article 57 (Requirements for Release from Attachment)
(1) In any of the following cases, the head of the competent tax office shall immediately release property from attachment:
1. Where the delinquent amount subject to attachment is fully paid or collected (referring to setting off an amount refundable from a national tax or any other amount payable by the head of the competent tax office in cash under tax laws against the amount equivalent to the delinquent amount; hereafter the same shall apply in this Article and Articles 60 (1) and 71 (5));
2. Where the imposition of a national tax is completely canceled;
3. Where a number of assets were put on a public sale in a package and the delinquent amount fully collected from the price for some assets on the public sale;
4. Where it is necessary to terminate forced collection because no amount is expected to be left over after collecting the forced collection charge (including the amount of claims under Article 35 (1) 3 of the Framework Act on National Taxes, senior to the national tax associated with attachment if such claims exist) from the estimated value of total assets: Provided, That the cases where the head of the competent tax office has made a request for delivery under Article 59 or has participated in attachment under Article 61 and a certain amount is expected to be left over for the delinquent amount associated with the request for delivery or the participation in attachment shall be excluded herefrom;
5. Other cases for which attachment ceases to be needed due to a cause or event similar to any of those described in subparagraphs 1 through 4.
(2) In any of the following cases, the head of the competent tax office may release property from attachment, in whole or in part:
1. If the value of the property considerably exceeds the total delinquent amount due to a change in the value after attachment;
2. If the delinquent amount associated with attachment has been partially paid or collected;
3. If the imposition of a national tax is partially canceled;
4. If other attachable asset offered by the delinquent taxpayer has been attached.
(3) When the head of the competent tax office intends to release property from attachment for the reason described in the main clause of paragraph (1) 4, he or she shall refer the case to the competent national tax nonpayment readjustment committee under Article 106 for deliberation.
 Article 58 (Procedure for Release from Attachment)
(1) When the head of the competent tax office releases property from attachment, he or she shall notify the release to the delinquent taxpayer, the third party obligors, mortgagees, and other right holders to whom the attachment of property was notified.
(2) When the head of the competent tax office releases property from attachment, he or she shall request the registration or recordation of deletion of attachment to the competent registry or other competent authority, with an attachment release report attached to the request.
(3) Where the head of the competent tax office releases attached property of which a third party was authorized to take custody from attachment, he or she shall notify the custodian of the release from attachment and shall return the attached property to the delinquent taxpayer or the legitimate right holder. In such cases, the custody receipt that the head of the competent tax office received for the custody of attached property shall be returned to the custodian.
(4) If the head of the competent tax office considers necessary for the purpose of applying paragraph (3), he or she may authorize the custodian to directly deliver attached property to the delinquent taxpayer or the legitimate right holder. In such case, the head of the competent tax office shall notify the delinquent taxpayer or the legitimate right holder that the taxpayer or right holder shall collect the attached property directly from the custodian.
(5) When the head of the competent tax office returns property under his or her custody, he or she shall demand a custody receipt: Provided, That the head of the competent tax office may require the delinquent taxpayer or the legitimate right holder to write down the fact of receipt on the attachment report and affix his or her signature or seal thereon, in lieu of demanding such custody receipt.
Sub-Section IX Request for Delivery and Participation in Attachment
 Article 59 (Request for Delivery)
In any of the following cases, the head of the competent tax office shall request the head of another tax office, the head of a public institution under Article 4 of the Act on the Management of Public Institutions, the head of a local government-invested public corporation or a local public agency under Article 49 or 76 of the Local Public Enterprises Act, an executing court, an enforcing public official, a sequestrator, a bankruptcy administrator, or a liquidator to deliver a delinquent amount (including the national taxes for which the designated deadline has been extended under Article 13) by the closing date for filing a request for dividends or distribution:
1. Where forced collection or a disposition on delinquency has commenced against the delinquent taxpayer concerned due to delinquency of a national tax, local tax, or public charge;
2. Where an action has commenced against the delinquent taxpayer concerned for forced execution, the exercise of a security right, etc. under the Civil Execution Act or where the delinquent taxpayer concerned is declared bankrupt under the Debtor Rehabilitation and Bankruptcy Act;
3. Where a juristic person who is the delinquent taxpayer concerned is dissolved.
 Article 60 (Cancellation of Request for Delivery)
(1) Where the obligation to pay a delinquent amount ceases to exist due to payment, collection, the cancellation of imposition of a national tax or any other cause or event, the head of the competent tax office shall cancel the request for delivery with regard to such obligation.
(2) When the head of the competent tax office intends to cancel a request for delivery under paragraph (1), he or she shall notify his or her attention to the institution to which delivery was requested.
 Article 61 (Participation in Attachment)
(1) Where the property that the head of the competent tax office intends to attach has been already attached by other institution, the head of the competent tax office may participate in the attachment, in lieu of the request for delivery under Article 59, by serving a notice of participation in attachment on the institution that has already attached the property (hereinafter referred to as “prior attaching institution”).
(2) When the head of the competent tax office participates in attachment under paragraph (1), he or she shall notify the delinquent taxpayer, third party obligors, mortgagees and other right holders of the participation.
(3) When the head of the competent tax office intends to participate in attachment with respect to property that needs registration or recordation for a change in any right, he or she shall request the registration or recordation of the participation in attachment to the competent registry or other competent authority.
 Article 62 (Effect of Participation in Attachment)
(1) If the prior attaching institution releases the property attached by it from after the head of a tax office participated in the attachment under Article 61, the participation in attachment shall be effective as attachment retroactively from the time specified in either of the following subparagraphs:
1. Property that needs registration or recordation for a change in any right: When the registration of participation in attachment was completed;
2. Property that does not need registration or recordation for a change in any right: When the notice of participation in attachment was served on the prior attaching institution.
(2) If two or more persons participated in attachment in applying paragraph (1), the attachment shall become effective retroactively from the time specified in either of the following subparagraphs:
1. Property that needs registration or recordation for a change in any right: When the registration or recordation of the first participation in attachment was completed;
2. Property that does not need registration or recordation for a change in any right: When the notice of the first participation in attachment was served.
(3) When the prior attaching institution releases attached property from attachment, it shall notify the release to the head of the tax office participating in the attachment, with a list of the property released from attachment.
(4) Where the property released for attachment consists of movables or securities possessed by the prior attaching institution or under the custody of a third party, the prior attaching institution shall deliver the property directly to the head of the tax office participating in attachment: Provided, That the direct delivery of property under the custody of a third party may be substituted by delivering the custody receipt issued by the third party.
(5) If the prior attaching institution has not sold attached property for a long period, the head of the tax office participating in attachment may demand the sale of such property to the prior attaching institution.
(6) If the prior attaching institution does not take any of the following actions within three months of the date of demand for the sale under paragraph (5), the head of the tax office participating in attachment may sell the attached property:
1. Notice to the delinquent taxpayer, etc. of its intention to sell the attached property under a negotiated contract under Article 67;
2. Public announcement of a public sale under Article 72;
3. Dispatch of a written request for the entrustment of the conduct of a public sale or the conclusion of a negotiated contract under Article 103 (1).
(7) When the head of the tax office participating in attachment intends to sell attached property under paragraph (6), he or she shall notify the prior attaching institution of the details thereof.
(8) Upon the receipt of the notice under paragraph (7), the prior attaching institution shall deliver the movables or securities possessed by it or under the custody of a third party to the head of the competent tax office who demanded the sale under paragraph (5). In such cases, paragraph (4) shall apply mutatis mutandis to the method of delivery.
 Article 63 (Cancellation of Participation in Attachment)
SECTION 3 Sale of Attached Property
Sub-Section 1 Common Provisions
 Article 64 (Timing to Commence Sale)
(1) The head of the competent tax office shall conduct any of the following acts for the sale within one year after attachment: Provided, That the same shall not apply where a request for adjudication or other proceeding with respect to the delinquent national tax is pending, the sale of attached property is deferred under this Act or other tax laws, it is impracticable to appraise attached property or it is impracticable to sell attached property as a matter of law or as a matter of fact due to any other similar cause or event:
1. Notice to the delinquent taxpayer, etc. of its intention to sell the attached property under a negotiated contract under Article 67;
2. Public announcement of a public sale under Article 72;
3. Dispatch of a written request for the entrustment of the conduct of a public sale or the conclusion of a negotiated contract under Article 103 (1).
(2) When the cause or event under the proviso, with the exception of the subparagraphs, of paragraph (1) is terminated and it is possible to sell attached property, the head of the competent tax office shall conduct the act falling under any subparagraph of paragraph (1), without delay.
 Article 65 (Methods of Sale)
(1) Attached property shall be sold through a public sale or under a negotiated contract.
(2) A public sale shall be conducted by either of the following methods (including methods of using an information and communication network):
1. Competitive bidding: The method in which the public official executing a public sale announces the reserve price, invites purchase bidders to submit a written bid, and designates the purchase bidder whose bid price is the highest (hereinafter referred to as “highest purchase bidder”) as purchaser;
2. Auction: The method in which the public official executing a public sale offers the reserve price for the public sale, invites purchase bidders to bid their prices orally or in any other manner, with each subsequent bid to be higher than the previous bid, and designates the highest purchase bidder as purchaser.
(3) Where attached property is sold through an auction, the provisions concerning competitive bidding in this Section shall apply mutatis mutandis to the extent not in conflict with the nature of auctions.
 Article 66 (Public Sale)
(1) The head of the competent tax office shall sell the real estate or other immovables, movables, securities, and other property rights attached and the goods (excluding cash) received in subrogation of the delinquent taxpayer under Article 52 (2) through a public sale as prescribed by Presidential Decree.
(2) Notwithstanding paragraph (1), the head of the competent tax office may directly sell securities listed on the security market under Article 8-2 (4) 1 of the Financial Investment Services and Capital Markets Act (hereinafter referred to as “securities market”) in such market.
(3) Notwithstanding paragraphs (1) and (2), the property attached under Article 31 (2) shall not be put to a public sale before the obligation to pay the national tax associated with the attachment is determined.
(4) Notwithstanding paragraphs (1) and (2), the property attached due to delinquency of a national tax on which a request for adjudication or other proceeding is pending shall not be put to a public sale before the decision or the relevant application or request or the judgment on the relevant lawsuit becomes final and conclusive: Provided, That the same shall not apply where the property falls under subparagraph 2 of Article 67.
 Article 67 (Negotiated Contract)
In any of the following cases, the head of the competent tax office may sell attached property under a negotiated contract:
1. Where the sale price is not expected to exceed the amount of the forced collection charge, unless the attached property is sold under a negotiated contract;
2. Where the attached property is prone to decomposition, deterioration, or loss and thus its value is likely to decrease if it is not sold promptly;
3. Where the estimated value of the attached property is less than 10 million won;
4. Where possessing or selling the attached property is prohibited or restricted by any statute or regulation;
5. Where the attached property has not been sold, although it has been put to public sales at least five times during one year since the initial public sale;
6. Where a public sale is not appropriate for public interest.
Sub-Section 2 Preparation for Public Sale
 Article 68 (Determination of Reserve Price for Public Sale)
(1) When the head of the competent tax office intends to put attached property to a public sale, he or she shall determine the reserve price for the public sale.
(2) If it is difficult to determine the reserve price for a public sale, the head of the competent tax office may request an appraiser to appraise the property and may refer to the appraised value as prescribed by Presidential Decree.
(3) If necessary for the appraisal under paragraph (2), an appraiser may take the measures described in Article 69 (2).
(4) When the head of the competent tax office requests an appraiser to appraise the property for public sale under paragraph (2), he or she may pay fees as prescribed by Presidential Decree.
 Article 69 (Inspection of Current Conditions of Property Subject to Public Sale)
(1) In order to determine the reserve price for a public sale under Article 68, the head of the competent tax office shall inspect current conditions of the property for public sale, possessors, the amount of rent or deposit for lease, and other current conditions.
(2) Tax officials may enter a building for the inspection under paragraph (1) and may ask questions to the delinquent taxpayer or third parties who possess the building with regard to current conditions of the property for public sale or request them to present documents.
(3) If necessary for entering a building under paragraph (2), tax officials may unlock doors and take other appropriate actions.
 Article 70 (Place of Public Sale)
A public sale shall take place at the competent regional tax office, tax office, or customs office or in the Special Self-Governing City, Special Self-Governing Province, Si/Gun/autonomous Gu where the property for public sale is situated: Provided, That if the head of the competent tax office considers necessary, he or she may hold a public sale at any other place.
 Article 71 (Bid Bond for Public Sale)
(1) If the head of the competent tax office considers necessary for a public sale of attached property, he or she may require persons who intend to participate in the public sale to submit a bid bond.
(2) The amount of a bid bond for a public sale shall be at least 10/100 of the reserve price for the public sale.
(3) A bid bond for a public sale shall be submitted by any of the following means. Necessary requirements for the cases where a bid bond is submitted by any means specified in subparagraphs 2 through 4 (hereinafter referred to as “state or public bonds or other specified securities”) shall be prescribed by Presidential Decree:
1. Cash;
2. State or public bonds;
3. Securities listed on a security market;
4. A guarantee insurance policy issued by an insurance company under the Insurance Business Act.
(4) In any of the following cases, the head of the competent tax office shall return the bid bond submitted by the person referred to in the relevant subparagraph for a public sale:
1. After opening bids: Purchase bidders other than the highest purchase bidder;
2. Where the delinquent taxpayer paid the delinquent amount associated with attachment, with the purchaser’s consent, before the purchaser pays the purchase price and consequently the decision to sell the attached property is canceled under subparagraph 1 of Article 86: The purchaser;
3. Where there is a next-highest purchase bidder and the purchaser fully paid the price: The next-highest purchase bidder.
(5) In either of the following cases, the head of the competent tax office shall pay to the delinquent taxpayer the amount left over out of the bid bond from a public sale after collecting the forced collection charge and the national tax associated with attachment in the aforementioned order from the bid bond:
1. Where the highest purchase bidder has not concluded the purchase contract after opening bids;
2. Where the decision to sell the attached property is canceled for the reason described in subparagraph 2 of Article 86.
 Article 72 (Public Announcement of Public Sale)
(1) When the head of the competent tax office intends to hold a public sale, he or she shall publicly announce the following matters:
1. The payment deadline for the purchase price (hereinafter referred to as “payment deadline for the price”);
2. The name, location, quantity, quality, and reserve price of the property for public sale and other important matters;
3. The place, date, and time of submission of bids or auction (in cases of period bidding, the period for the submission of bids);
4. The place, date, and time of opening bids;
5. The amount of a bid bond for the public sale, if required;
6. If the property for public sale is a share in jointly owned property or movables or securities jointly owned by a couple, the fact that the co-owner (excluding the delinquent taxpayer; hereinafter the same shall apply) or spouse has the preemptive right to purchase them;
7. The closing date for filing a request for distribution;
8. The claims entitled to distribution only when a request for distribution is filed by the closing date for filing a request for distribution;
9. The date of decision on the sale;
10. The fact that a superficies, a right to lease on a deposit basis, a leasehold interest with opposing power, or provisional registration will remain unextinguished with respect to the property that the purchaser will acquire through public sale, if such right or interest exists;
11. The fact that a certain qualification is required to be the purchaser of the property for public sale, if such qualification is required;
12. The details of materials provided under the subparagraphs of Article 77 (2) and the period of provision of such materials;
13. The period and procedure for submitting a purchase bid by the next-highest purchase bidder.
(2) When the head of the competent tax office publicly announces a public sale, he or she may publicly announce matters concerning subsequent public sales to be held for the same property in the future, in a package.
(3) The public announcement of a public sale shall be made through an information and communication network and shall be concurrently posted or published as follows:
1. Posting the public announcement at the competent regional tax office, tax office, or customs office or in the relevant Special Self-Governing City, Special Self-Governing Province, Si/Gun/autonomous Gu or at any other appropriate place;
2. Publishing the public announcement in the Official Gazette or a daily newspaper.
(4) The closing date for filing a request for distribution under paragraph (1) 7 shall be determined in consideration of the period necessary for proceedings but shall not be later than the date of commencement of the submission of initial bids: Provided, That that if a public sale does not proceed due to a cause or event specified by Presidential Decree, such as a delay in, or an omission of, the registration or recordation of the public announcement of the public sale, the head of the competent tax office may defer the closing date for filing a request for distribution to a date not earlier than the deadline for the submission of initial bids.
(5) A date not later than three days from the date of opening bids under paragraph (1) 4 (excluding holidays and Saturdays) shall be determined as the date of decision on the sale under subparagraph 9 of that paragraph.
(6) Where property is put to a public sale by means of an auction, the head of the competent tax office may select an auctioneer and authorize the auctioneer to manage the auction as prescribed by Presidential Decree.
(7) Except as provided in paragraphs (1) through (6), matters necessary for the public announcement of a public sale shall be prescribed by Presidential Decree.
 Article 73 (Period of Public Announcement of Public Sale)
The period of public announcement of a public sale shall be at least 10 days: Provided, That the period may be shortened if the storage of property is likely to cost considerably more or if the value of property is likely to significantly decrease.
 Article 74 (Request for Registration or Recordation of Public Announcement of Public Sale)
If registration or recordation is required for a change in any right to the attached property of which a public sale was publicly announced under Article 72, the head of the competent tax office shall request the competent registry or other competent authority to enter the public announcement of the public sale in the relevant register or record immediately after publicly announcing the public sale.
 Article 75 (Notice of Public Sale)
(1) When a public sale is publicly announced under Article 72 (1) or (2), the head of the competent tax office shall immediately notify the following persons of the details thereof:
1. The delinquent taxpayer;
2. The owner of the asset offered as security for tax payment;
3. Either of the following persons:
(a) If the property for public sale is a share in a jointly owned asset: The co-owners as at the date immediately before the date of registration or recordation of the public announcement of the public sale;
(b) If the property for public sale is movables or securities jointly owned by a couple: The spouse;
4. The persons who hold a right to lease on a deposit basis, a pledge right, a mortgage, or any other right as at the date of registration or recordation of the public announcement of the public sale.
(2) Where another public sale shall be publicly announced with respect to the same property for public sale due to the impossibility of service of the notice of the public sale on some of the persons specified in the subparagraphs of paragraph (1) or other cause or event, the notice of the public sale to the persons falling under paragraph (1) 3 and 4 on whom the notice of the previous public sale was served at the time of the previous public sale may be given by registered mail to the domicile, abode, place of business, or office stated in the certified copy of household register and other records of execution of the public sale. Notwithstanding the main clause of Article 12 (1) of the Framework Act on National Taxes, the notice of a public sale in such cases shall become effective at the time it is dispatched to the persons on whom it shall be served.
 Article 76 (Request for Distribution)
(1) When a person who has any of the following claims not registered or recorded before the public announcement of a public sale is registered or recorded under Article 74 intends to receive a distribution under Article 96 (1) shall request the distribution to the head of the competent tax office by the closing date for filing a request for distribution:
1. A delinquent amount associated with the attached property;
2. A delinquent amount, local tax, or public charge associated with the attached property;
3. A claim secured by a right to lease on a deposit basis, a pledge right, a mortgage, or a provisionally registered security right on the attached property;
4. A claim for the return of a deposit for lease with a right to preferential payment under the Housing Lease Protection Act or the Commercial Building Lease Protection Act;
5. Wages, retirement benefits, accident compensation, and other claims arising from employment with a right to preferential payment under the Labor Standards Act or the Act on the Guarantee of Workers' Retirement Benefits;
6. A claim secured by provisional attachment of the attached property;
7. A claim under an authenticated copy of judgment with an execution clause.
(2) When a person who holds a right to lease on a deposit basis, which is not extinguishable by the sale of attached property, intends to receive a distribution, he or she shall request the distribution by the closing date for filing a request for distribution.
(3) If the burden to be borne by the purchaser varies, depending upon a request for distribution under paragraph (1) or (2), no person who requested distribution may withdraw the request after the closing date for filing the request for distribution.
(4) If the property for public sale is movables or securities jointly owned by a couple and attached under Article 48 (4), the spouse of the delinquent taxpayer may request the head of the competent tax office to pay the sale price for his or her share in the jointly owned property by the closing date for filing a request for distribution.
(5) The head of the competent tax office shall urge persons who have a claim referred to in each subparagraph of paragraph (1) and registered or recorded before the registration or recordation of the public announcement of a public sale (hereinafter referred to as “creditors eligible for reporting claims”) to report to the head of the competent tax office claims they have, the cause and amount of such claims (including principal, interest, expenses, and other incidental claims) by the closing date for filing a request for distribution.
(6) If a creditor eligible for reporting claims does not submit a report under paragraph (5), the head of the competent tax office shall calculate the amount of the claims of the creditor eligible for reporting claims according to evidencing materials contained in the records of execution of the public sale, such as a certificate of registered entries. In such cases, the creditor eligible for reporting claims shall not add an amount of claim.
(7) The head of the competent tax office shall inform the persons falling under paragraph (1) or (2) and the heads of the following agencies that a request for distribution shall be filed by the closing date for filing the request for distribution:
1. The Ministry of the Interior and Safety;
2. The Korea Customs Service;
3. The National Health Insurance Service under the National Health Insurance Act;
4. The National Pension Service under the National Pension Act;
5. The Korea Workers’ Compensation and Welfare Service under the Industrial Accident Compensation Insurance Act.
(8) If the notice of a public sale under Article 75 includes a statement of urging the reporting of claims under paragraph (5) or informing of a request for distribution under paragraph (7), it shall be deemed that the urging or information under the relevant paragraph has been done.
 Article 77 (Preparation and Keeping of Statement of Property for Public Sale)
(1) The head of the competent tax office shall prepare a statement of property for public sale, including the following matters, based on the inspection conducted under Article 69 on current conditions of the property for public sale:
1. The name, location, quantity, quality, and reserve price of the property for public sale and other important matters;
2. The possessors of the property for public sale, the title for possession, the period during which the possessors are entitled to possess, and statements of interested persons concerning rent or a deposit for lease;
3. Current status of requests for distribution under Article 76 (1) and (2) and current status of claims reported under paragraph (5) of that Article;
4. The rights and provisional injunctions that the purchaser shall assume, among the rights registered or recorded with respect to the property for public sale and leasehold interests with opposing power and provisional injunctions;
5. A summary of superficies deemed to be created by sale.
(2) The head of the competent tax office may make the following materials available for inspection by the persons who intend to participate in a bidding by keeping such materials at the tax office or posting them in an information and communication network for a period from seven days before the commencement date of the submission of bids until before the deadline for the submission of bids:
1. A statement of property for public sale under paragraph (1);
2. Materials concerning the value appraised by an appraiser under Article 68 (2);
3. Other materials necessary for determining a bid price.
 Article 78 (Assumption of Limited Real Rights Senior to National Taxes)
If there are limited real rights, etc. senior to national taxes associated with attachment on the property for public sale, the head of the competent tax office shall not put such property to a public sale, unless he or she requires the purchaser to assume such limited real rights, etc. or the purchase price is sufficient enough to satisfy the claims secured by such limited real rights, etc.
 Article 79 (Preemptive Right of Co-Owners or Spouse to Purchase)
(1) If the property for public sale is a share in a jointly owned asset, co-owners may file an application for preferential purchase of the property for public sale at the price specified in either of the following subparagraphs, with a bid bond for the public sale, no later than the date of decision on the sale:
1. If there is the highest purchase bidder: The highest bid price;
2. If there is no highest purchase bidder: The reserve price for the public sale.
(2) If the property for public sale is movables or securities jointly owned by a couple and attached under Article 48 (4), the spouse of the delinquent taxpayer may file an application for preferential purchase of the property for sale by applying paragraph (1) mutatis mutandis.
(3) Notwithstanding Article 82 (3) and 87 (1) 1, upon the receipt of an application for preferential purchase under paragraph (1) or (2), the head of the competent tax office shall decide to sell the property to the co-owners or the spouse of the delinquent taxpayer.
(4) If two or more co-owners filed applications for preferential purchase and the proceeding under paragraph (3) is closed with no special agreement made by and among the co-owners, the head of the competent tax office shall arrange for them to purchase the property in proportion to each co-owner’s share.
(5) If the purchaser does not pay the purchase price after the decision on the sale is rendered under paragraph (3), the head of the competent tax office may render a decision to sell to the highest purchase bidder again.
 Article 80 (Restriction on Purchaser)
Any of the following persons shall not purchase attached property in his or her own or a third party’s name or on his or her own or a third party’s account:
1. The delinquent taxpayer;
2. A tax official;
3. The appraisal corporation, etc. that appraised the real estate for sale under the Act on Appraisal and Certified Appraisers (in cases of an appraisal corporation under Article 29 of that Act, referring to the appraisal corporation and its certified appraisers).
 Article 81 (Restriction on Participation in Public Sale)
The head of the competent tax office may restrict the entry of a person who is found to have committed any of the following acts to the place of public sale or may prohibit such person from participating in a bidding, for two years after the commission of such act. The same shall also apply to the person who hires a person in whose case two years have not passed since the latter committed such act as a servant or an employee or a person who retains such person as a bidding agent:
1. Obstructing the participation of a prospective bidder in a public sale, the determination of the highest purchase bidder, or the payment of the purchase price by a purchaser;
2. Colluding in unfairly lowering the price at a public sale;
3. Filing a purchase bid in a false name.
Sub-Section 3 Conduct of Public Sale
 Article 82 (Submission and Opening of Bids)
(1) When a public sale is conducted by means of an auction, each purchase bidder for the property for public sale shall write down his or her name and domicile or abode, the name of the asset he or she intends to purchase, the purchase bid price, the bid bond for the public sale, and other necessary matters in the bid and shall submit it to the public official executing the public sale before opening bids.
(2) The public official executing a public sale shall open bids by openly reading aloud the purchase bid price written in each bid and entering the price in the bidding report.
(3) The public official executing a public sale shall determine the highest purchase bidder. If two or more bidders bid the highest purchase price, the highest purchase bidder shall be determined by lottery immediately.
(4) If a purchase bidder entitled to participate in a lottery is not present at the lottery or has not taken a draw in the lottery, the public official executing a public sale may authorize a public official not in charge of bidding to take a draw in the lottery on behalf of such purchase bidder in applying the latter part of paragraph (3).
(5) If there is no purchase bidder who bid a price not lower than the reserve price for a public sale, the public official executing the public sale may conduct another bidding immediately at the same place.
 Article 83 (Next-Highest Purchase Bid)
(1) Any purchase bidder other than the highest purchase bidder determined under Article 82 may submit a bid that he or she will purchase the property for public sale at a price not lower than the amount calculated by subtracting the bid bond amount from the highest purchase bid price by offering a bid bond (hereafter referred to as “next-highest purchase bid” in this Article), no later than the date of decision on the sale, if the decision on the sale is canceled for the reason described in subparagraph 2 of Article 86.
(2) If two or persons filed next-highest purchase bids under paragraph (1), the head of the competent tax office shall designate the purchase bidder whose bid price is the highest as the next-highest purchase bidder but shall determine the next-highest purchase bidder by lottery if there are two or more persons who bid the highest price.
(3) Upon the receipt of next-highest purchase bids, the head of the competent tax office shall designate the next-highest purchase bidder as purchaser within three days (excluding holidays and Saturdays) of the date on which he or she canceled the decision on the sale for the reason described in subparagraph 2 of Article 86 and shall determine whether to render a decision on the sale: Provided, That no decision to sell the property to the next-highest purchase bidder in a case described in any subparagraph of Article 84 (1) (In such cases, the term “highest purchase bidder” in subparagraph 2 of that paragraph shall be deemed “next-highest purchase bidder”).
 Article 84 (Decision on Sale and Deadline for Payment of Price)
(1) Except in the following cases, the head of the competent tax office shall render a decision to sell attached property for public sale on the date of decision on the sale, designating the highest purchase bidder under Article 82 as purchaser:
1. Where a co-owner or the spouse files an application for preferential purchase under Article 79;
2. Where the highest purchase bidder is subject to the restriction on purchasers under Article 80 or the restriction on participation in bidding under Article 81;
3. Where a ground for the cancellation or suspension of the public sale under Article 88 before rendering a decision on the sale exists;
4. Where the head of the competent tax office considers that he or she is unable to render a decision on the sale due to any other material fact.
(2) A decision on the sale shall become effective when a decision on the sale is rendered on the date of decision on the sale.
(3) When the head of the competent tax office renders a decision on the sale, he or she shall deliver a notice of the decision on the sale to the purchase, specifying the payment deadline for the price therein: Provided, That such notice may be given orally if the purchase price for any asset that does not need registration or recordation for the transfer of rights is required to be paid immediately.
(4) The payment deadline for the price under paragraph (2) shall not exceed seven days from the date of decision on the sale: Provided, That if the head of the competent tax office considers necessary, he or she may extend the payment deadline for the price by not more than 30 days.
 Article 85 (Demand for Payment of Purchase Price)
If the purchaser fails to pay the purchase price by the designated payment deadline for the price, the head of the competent tax office shall demand the payment, designating another payment deadline for the price.
 Article 86 (Cancellation of Decision on Sale)
In either of the following cases, the head of the competent tax office shall cancel a decision on the sale of attached property and shall notify the purchaser of the cancellation:
1. If the delinquent taxpayer pays the delinquent amount associated with attachment and applies for the cancellation of the decision on the sale after the decision on the sale was rendered under Article 84 but before the purchaser pays the purchase price;
2. If the purchaser does not pay the purchase price by the designated deadline, although he or she has been demanded the payment under Article 85.
 Article 87 (Resale in Public)
(1) In either of the following cases, the head of the competent tax office shall put attached property to another public sale:
1. If no purchase bidder participated in a public sale or if purchase bid prices were lower than the reserve price for a public sale;
2. If the decision on a sale was canceled for the reason described in subparagraph 2 of Article 86.
(2) Whenever the head of the competent tax office puts attached property to another public sale, he or she shall reduce the reserve price for the public sale by an amount equivalent to 10/100 of the initial reserve price for the public sale, but if attached property is not sold until the reserve price for the public sale is reduced to an amount equivalent to 50/100 of the initial reserve price for the public sale, the head of the competent tax office may determine a new reserve price for the public sale under Article 68: Provided, That if another bidding is conducted immediately under Article 82 (5), the initial reserve price for the public sale shall not be reduced.
(3) Articles 65 (2), 68, 70 through 73, 75 through 83, 88, and 89 shall apply mutatis mutandis to the resale in public under paragraphs (1) and (2): Provided, That the head of the competent tax office may shorten the period of public announcement of a public sale to five days, notwithstanding Article 73.
 Article 88 (Cancellation or Suspension of Public Sale)
(1) In either of the following cases, the head of the competent tax office shall cancel a public sale:
1. If the property concerned is released from attachment;
2. Other cases specified by Presidential Decree as those where it is impracticable to continue a public sale.
(2) In any of the following cases, the head of the competent tax office shall suspend a public sale:
1. If attachment or a sale is suspended under Article 105;
2. If a decision is rendered to suspend the execution of forced collection under Article 57 of the Framework Act on National Taxes or Article 23 of the Administrative Litigation Act;
3. Other cases specified by Presidential Decree as those where it is necessary to suspend a public sale.
(3) When the head of the competent tax office cancels a public sale before the date of decision on a sale, he or she shall publicly announce the cancellation of the public sale.
(4) If the head of the competent tax office considers that it is necessary to continue a public sale because the ground for suspension ceases to exist after the public sale was suspended under paragraph (2), he or she shall resume the public sale immediately.
 Article (Deletion of Registration or Recordation of Public Announcement of Public Sale)
In either of the following cases, the head of the competent tax office shall request the competent registry or other competent authority to delete the registration or recordation of the public announcement of a public sale under Article 74:
1. If the decision of a sale is canceled under subparagraph 1 of Article 86;
2. If the cancellation of a public sale is publicly announced under Article 88 (3).
Sub-Section 4 Payment of Purchase Price and Transfer of Rights
 Article 90 (Bid Bond for Public Sale and Payment of Purchase Price)
(1) If the purchaser submitted a bid bond in cash, the money shall be deemed to have been paid for the purchase price.
(2) If the purchaser submitted state or public bonds or other specified securities as a bid bond, the head of the competent tax office shall have such state or public bonds or securities redeemed in cash. In such cases, the amount after subtracting the expenses incurred in redemption in cash from the amount of the bid bond shall be deemed to have been paid as the purchase price up to the amount of the bid bond.
(3) If the amount redeemed in cash under the former part of paragraph (2) (referring to the amount after subtracting the expenses incurred in redemption in cash) is less than the amount of the bid bond, the head of the competent tax office shall require the purchaser to pay the deficiency by the payment deadline designated by him or her again, but the head of the competent tax office shall return the difference to the purchaser if the amount of the bid bond is greater than the redeemed amount.
 Article 91 (Effect of Payment of Purchase Price)
(1) The purchaser shall acquire property for public sale when he or she fully pays the purchase price.
(2) When the head of the competent tax office receives a purchase price, it shall be deemed that a delinquent amount equal to the purchase price is collected from the delinquent taxpayer.
 Article 92 (Extinguishment and Assumption of Limited Real Rights on Property for Public Sale)
(1) All pledge rights, mortgages, and provisionally registered security rights on the property for public sale shall be extinguished when the property is sold.
(2) Superficies, easements, rights to lease on a deposit basis, registered leasehold interests, etc. shall be extinguished when attached property is sold if such rights and interests have no opposing power against claims collectible from attached property (including national taxes associated with attachment), claims collectible from provisionally attached property, and real rights by way of security.
(3) Except in the case of paragraph (2), the purchaser shall assume superficies, easements, rights to lease on a deposit basis, registered leasehold interests, etc.: Provided, That a right to lease on a deposit basis shall be extinguished when the property is sold if the holder of such right filed a request for distribution under Article 76 (2).
(4) The purchaser shall be liable to pay claims secured by a lien to the lien holder.
 Article 93 (Procedure for Transferring Rights on Sold Property)
If a delinquent taxpayer does not execute the procedure for transferring rights on sold property, the head of the competent tax office shall execute the procedure on behalf of the delinquent taxpayer as prescribed by Presidential Decree.
SECTION 4 Settlement
 Article 94 (Scope of Distributable Amount of Money)
The distributable money shall be as follows:
1. Attached cash;
2. The money received from the delinquent taxpayer or a third party obligor through attachment of claims, securities, and other property rights;
3. The sale price of attached property and interest on the deposit of the sale price;
4. The money received through a request for distribution.
 Article 95 (Designation of Date of Distribution)
(1) When the head of the competent tax office intends to distribute the money under subparagraph 2 or 3 of Article 94, he or shall designate a date not later than 30 days from the date on which he or she received the money from the delinquent taxpayer, a third party obligor, or the purchaser, for distribution: Provided, That if it is impracticable to prepare a statement of distribution within 30 days, he or she may defer the date of distribution by not more than 30 days.
(2) When the head of the competent tax office designates the date of distribution under paragraph (1), he or she shall notify the date to the delinquent taxpayer, creditors eligible for reporting claims, creditors who filed a request for distribution (hereinafter referred to as “the delinquent taxpayer and creditors”): Provided, That the notice need not be given if the delinquent taxpayer or a creditor is in foreign country or if the whereabouts of the delinquent taxpayer or a creditor is uncertain.
 Article 96 (Method of Distribution)
(1) The money under subparagraphs 2 and 3 of Article 94 shall be distributed to satisfy the delinquent amount and claims as follows. In cases of claims for which a request for distribution shall be filed by the closing date of the request for distribution under Article 76 (1) and (2), the money shall be distributed only to the claims for which a request for distribution has been filed:
1. A delinquent amount associated with the attached property;
2. Delinquent amounts, local taxes, or public charges for which a request for delivery was filed;
3. Claims secured by a right to lease on a deposit basis, a pledge right, a mortgage, or a provisionally attached security right associated with attached property;
4. A claim for the return of a deposit for lease with a right to preferential payment under the Housing Lease Protection Act or the Commercial Building Lease Protection Act;
5. Wages, retirement benefits, accident compensation, and other claims arising from employment with a right to preferential payment under the Labor Standards Act or the Act on the Guarantee of Workers' Retirement Benefits;
6. A claim secured by provisional attachment of the attached property;
6. Claims under an authenticated copy of judgment with an execution clause.
(2) The money under subparagraphs 1 and 4 of Article 94 shall be distributed to satisfy the delinquent amount associated with the attachment or the requests for delivery respectively.
(3) If there is an amount left over after distributing money under paragraphs (1) and (2), the head of the competent tax office shall pay the remainder to the delinquent taxpayer.
(4) If the sale price is less than the delinquent amount and the total amount of claims under the subparagraphs of paragraph (1), the head of the competent tax office shall determine the order of priority and the amounts to be distributed in accordance with the Civil Act or other statutes and regulations, for the purpose of distribution.
(5) If an amount of money was distributed to satisfy the delinquent amount due to a mistakenly determined order of priority, an unreasonable request for delivery, or any other similar cause or event in distributing a sale price under paragraphs (1), (2), and (4), although there is a claim senior to the national tax, the head of the competent tax office shall pay the distributed amount to the creditor who holds the claim senior to the national tax in the same manner as provided for the refund of an amount refundable from a national tax.
 Article 97 (Distribution of Sale Price for Rights on Property of State or Local Government)
(1) Where a right held by a delinquent taxpayer on property of the State or a local government and attached under Article 56 (1) is sold, the sale price shall be distributed in the following order of priority:
1. The sale price that the State or the local government has not received from the delinquent taxpayer;
2. The delinquent amount.
(2) The head of the competent tax office shall pay to the delinquent taxpayer the amount left over after distributing a sale price under paragraph (1).
 Article 98 (Preparation of Statement of Distribution)
(1) When the head of the competent tax office distributes money under Article 96, he or she shall prepare an initial statement of distribution and shall make it available no later than seven days before the date of distribution.
(2) The delinquent taxpayer and creditors may request the head of the competent tax office to allow them to inspect the documents on which the computation of distributed amounts is based, such as requests for delivery, appraisal reports, claim reports, requests for distribution, and the initial statement of distribution, or to issue copies of such documents.
(3) Upon the receipt of a request for inspection or copies under paragraph (2), the head of the competent tax office shall comply with such request.
 Article 99 (Objection to Statement of Distribution)
(1) The delinquent taxpayer or a creditor who does not attend the proceeding of the date of distribution may raise an objection to a claim of any other creditor or the order of priority of claims stated in the initial statement of distribution under Article 98 (1) to the extent relevant to his or her claim before the end of the proceeding of the date of distribution.
(2) Notwithstanding paragraph (1), if the delinquent taxpayer does not attend the proceeding of the date of distribution, he or she may raise an objection, in writing, before the end of the proceeding of the date of distribution after the initial statement of distribution was prepared.
(3) The head of the competent tax office shall finally determine the statement of distribution, distribute money, and reserve distribution for undetermined portions as follows:
1. If an objection has been raised under paragraph (1) or (2):
(a) Where the head of the competent tax office considers that the objection is reasonable or the delinquent taxpayer and creditors have reached an agreement on terms and conditions different from the initial statement of distribution: The statement of distribution shall be modified and finally determined according to such objection considered reasonable or such agreement;
(b) Where the head of the competent tax office does not consider that the objection is reasonable and there is no agreement made by and among the delinquent taxpayer and creditors on terms and conditions different from the initial statement of distribution: Only the part to which no objection has been raised in the statement of distribution shall be finally determined;
2. Where there is no objection raised under paragraph (1) or (2): The initial statement of distribution shall be finally determined as it is.
(4) A creditor who does not attend the proceeding of the date of distribution shall be deemed to consent to distribution according to the initial statement of distribution, and a creditor who is involved in an objection raised by the delinquent taxpayer or other creditor shall be deemed to not consent to the objection.
 Article 100 (Deemed Voluntary Dismissal of Objection to Statement of Distribution)
If a part of a statement of distribution has not been finally determined under Article 99 (3) 1 (b) due to an objection but the delinquent taxpayer or creditor who raised the objection fails to submit a document proving that a request for adjudication or other proceeding has been filed with respect to the statement of distribution prepared by the head of the competent tax office, within one week of the date of distribution, the objection shall be deemed to have been voluntarily dismissed.
 Article 101 (Deposit of Distributed Money)
(1) In any of the following cases, the head of the competent tax office shall deposit the money distributed for the claim concerned in the Bank of Korea under the Bank of Korea Act (including national treasury agencies):
1. If the claim is subject to a condition precedent or an undetermined deadline;
2. If the claim is secured by provisional attachment;
3. If the delinquent taxpayer or a creditor has submitted a document proving that he or she has filed a request for adjudication or other proceeding with respect to the statement of distribution under Article 100;
4. If the distributed money could not be paid to the delinquent taxpayer or a creditor due to any other cause or event.
(2) When the head of the competent tax office deposits distributed money under paragraph (1), he or she shall notify the delinquent taxpayer and creditors of the deposit.
 Article 102 (Distribution of Deposit)
(1) If either of the following events occurs after depositing distributed money under Article 101, the head of the competent tax office shall pay the deposit to the delinquent taxpayer or a creditor who is initially entitled to the distribution of the deposit or additionally distribute the deposit to the delinquent taxpayer and creditors by modifying the initial statement of distribution:
1. If the decision or judgment on a request for adjudication or other proceeding concerning the preparation of the statement of distribution becomes final and conclusive;
2. If any other cause of deposit terminates.
(2) When the head of the competent tax office intends to additionally distribute a deposit under paragraph (1), he or she shall modify the statement of distribution even for the delinquent taxpayer and creditors who have not raised any objection to the initial statement of distribution.
(3) When the delinquent taxpayer or a creditor raises an objection under Article 99 at the proceeding of the date of additional distribution under paragraph (1), he or she may assert a claim that he or she could not assert at the proceeding of the date of distribution.
SECTION 5 Entrustment of Public Sale
 Article 103 (Entrustment of Public Sale)
(1) If it is considered that expertise is required for the following work (hereafter referred to as “public sale, etc.” in this Article) or that the head of the competent tax office is not efficient for directly conducting a public sale, etc., the head of the competent tax office may entrust the public sale, etc. to the Korea Asset Management Corporation as prescribed by Presidential Decree. In such cases, the public sale, etc. shall be deemed to be conducted by the head of the competent tax office:
1. Conducting a public sale;
2. Concluding a negotiated contract;
3. Transferring rights on the sold property;
4. Distributing money.
(2) When the Korea Asset Management Corporation is entrusted with a public sale, etc. under paragraph (1), the head of the competent tax office may pay fees to it as prescribed by Presidential Decree.
(3) When the Korea Asset Management Corporation performs the entrusted work under paragraph (1) 1, 2, and 4, employees of the Korea Asset Management Corporation shall be deeded tax officials for the purpose of applying penalty provisions of the Criminal At or any other statue to them.
(4) Matters necessary for the public sale, etc. entrusted to the Korea Asset Management Corporation under paragraph (1) shall be prescribed by Presidential Decree.
 Article 104 (Entrustment of Factual Acts of Specialized Sale Agencies Relating to Sale)
(1) If it is difficult to determine the price of attached property uniformly because of its artistic and historical value and it is not appropriate for the head of the competent tax office to directly sell attached property because special knowledge is required for the sale of the attached property (hereafter referred to as “work of art or an equivalent object” in this Article), the head of the competent tax office may, ex officio or upon the request of the taxpayer, select a specialized sales agency, from among agencies that have expertise and experience in the sale of the work of art or equivalent object, to entrust it with factual acts relating to sale (hereafter referred to as “factual acts relating to sale” in this Article), including the appraisal of the work of art or equivalent object and the proceedings of the date or period of sale.
(2) Neither a specialized sales agency selected under paragraph (1) (hereafter referred to as “specialized sales agency” in this Article) nor any executive officer or employee of such specialized sale agency shall, directly or indirectly, purchase the work of art or equivalent object for which factual acts relating to sale are entrusted.
(3) When the head of the competent tax office entrusts a specialized sales agency with factual acts relating to sale under paragraph (1), he or she may pay fees to it as prescribed by Presidential Decree.
(4) Necessary matters concerning the procedure for requesting by a taxpayer, the procedure for selecting a specialized sales agency, and the procedure for selling a work of art or an equivalent object under paragraph (1) shall be prescribed by Presidential Decree.
(5) When a specialized sales agency performs entrusted factual acts relating to sale under paragraph (1), the executive officers and employees of such specialized sale agency shall be deemed public officials for the purpose of applying Articles 129 through 132 of the Criminal Act to them.
SECTION 6 Suspension of Attachment or Sale
 Article 105 (Suspension of Attachment or Sale)
(1) If a delinquent taxpayer falls under either of the following subparagraphs, the head of the competent tax office may, ex officio or upon the request of the delinquent taxpayer, suspend the attachment of property for forced collection of the delinquent amount or the sale of attached property as prescribed by Presidential Decree:
1. If a delinquent taxpayer meets the criteria that the Commissioner of the National Tax Service applies in recognizing a person as a compliant taxpayer;
2. If the head of the competent tax office considers that suspending the attachment of property or the sale of attached property will enable the delinquent taxpayer to operate his or her business in a normal condition and consequently will make it possible to collect the delinquent amount.
(2) If the head of the competent tax office considers necessary for the suspension under paragraph (1), he or she may release attached property from attachment.
(3) When the head of the competent tax office suspends the attachment of property or release property from attachment under paragraph (1) or (2), the head of the competent tax office may require the delinquent taxpayer to offer an asset equivalent to the delinquent amount as security for tax payment: Provided, That the same shall not apply where a compliant taxpayer has submitted a plan for the payment of a delinquent tax amount and the competent national tax nonpayment readjustment committee under Article 106 recognizes the reasonableness of the plan for the payment of the delinquent tax amount.
(4) Necessary matters concerning the procedures for applying, approving, and notifying the suspension under paragraph (1), etc. shall be prescribed by Presidential Decree.
(5) Article 16 shall apply mutatis mutandis to the revocation of suspension of attachment or sale and the collection of a delinquent amount in a lump sum.
 Article 106 (National Tax Nonpayment Readjustment Committees)
(1) In order to deliberate on matters relating to the readjustment of delinquent national taxes, a national tax nonpayment readjustment committee shall be established within each regional tax office and each tax office specified by Presidential Decree.
(2) Matters concerning the organization and operation of the national tax nonpayment readjustment committees under paragraph (1) shall be prescribed by Presidential Decree.
CHAPTER IV SUPPLEMENTARY PROVISIONS
 Article 107 (Submission of Certificate of Tax Payment)
(1) When a taxpayer falls under any of the following cases, he or she shall submit a certificate of tax payment as prescribed by Presidential Decree:
1. When a taxpayer receives a payment from the State, a local government, or a government-controlled institution specified by Presidential Decree;
2. When an alien who has a registration as an alien under Article 31 of the Immigration Act or who reported his or her abode in the Republic of Korea under Article 6 of the Act on the Immigration and Legal Status of Overseas Koreans applies to the Minister of Justice for a sojourn-related permit for sojourn prescribed by Presidential Decree, such as a permit for the extension of a period of sojourn;
3. When a national of the Republic of Korea files a report on emigration to abroad with the Minister of Foreign Affairs pursuant to Article 6 of the Emigration Act.
(2) The term “certificate of tax payment” in paragraph (1) means a document certifying that a taxpayer has no delinquent amount, except the following amounts, as at the date of issuance, and the extension of a designated payment deadline shall be stated in such as certificate in accordance with Article 13:
1. An amount associated with the extension of a deadline designated in a demand note under Article 13;
2. An amount for which attachment or sale is suspended under Article 105;
3. Other amounts specified by Presidential Decree.
 Article 108 (Issuance of Certificates of Tax Payment)
Upon the receipt of an application for the issuance of a certificate of tax payment from a taxpayer, the head of the competent tax office shall issue the certificate of tax payment immediately after verifying relevant facts.
 Article 109 (Inspection of Unpaid National Taxes)
(1) A person who intends to lease and use a residential building under Article 2 of the Housing Lease Protection Act or a commercial building under Article 2 of the Commercial Building Lease Protection Act may file an application, with the head of the tax office having jurisdiction over the location of the building, for the inspection of national taxes not paid yet by the owner of the building or a delinquent amount before concluding a lease contract for the building, with consent of the owner of the building. In such cases, the head of the competent tax office shall comply with the application for inspection:
1. National taxes not paid yet, out of national taxes reported by the deadline for filing a return on the tax base and tax amount;
2. National taxes for which the designated payment deadline has not come yet after a payment notice was issued;
3. The delinquent amount.
(2) Matters necessary for the application for inspection under paragraph (1) shall be prescribed by Presidential Decree.
 Article 110 (Provision of Materials concerning Delinquency in Tax Payment)
(1) If a credit information collection agency under subparagraph 6 of Article 2 of the Credit Information Use and Protection Act or any other person specified by Presidential Decree requests materials on personal information of a delinquent taxpayer falling under either of the following subparagraphs and the delinquent amount of such delinquent taxpayer (hereafter referred to as “materials on delinquency in tax payment”), as required for the collection of national taxes or for the purpose of public interest, the head of the competent tax office (including the commissioner of the competent regional tax office; hereafter the same shall apply in this Article and Article 112) may provide such materials on delinquency in tax payment: Provided, That no materials on delinquency in tax payment shall be provided if a request for adjudication or other proceeding is pending with respect to a delinquent national tax or in any other case specified by Presidential Decree:
1. A person who has been delinquent in tax payment for more than one year and whose delinquent amount is not less than the amount specified by Presidential Decree;
2. A person who has been delinquent in tax payment three times or more a year and whose delinquent amount is not less than the amount specified by Presidential Decree.
(2) Necessary matters concerning the procedure, etc. for providing materials on delinquency in tax payment under paragraph (1) shall be prescribed by Presidential Decree.
(3) A person who has materials on delinquency in tax payment provided under paragraph (1) shall not disclose such materials or use them for any purpose other than official purposes.
 Article 111 (Use of Statements of Payment for Inquiries into Property and Forced Collection)
Notwithstanding the main clause of Article 4 (4) of the Act on Real Name Financial Transactions and Confidentiality, the Commissioner of the National Tax Service, the commissioner of the competent regional tax office, or the head of the competent tax office may use information about financial transactions of a delinquent taxpayer, such as statements of payment submitted with respect to interest income or dividend income under Article 164 of the Income Tax Act and Article 120 of the Corporate Tax Act, for inquiries into the delinquent taxpayer’s property and forced collection.
 Article 112 (Restriction on Permission for Business)
(1) If a taxpayer is delinquent in paying income tax, corporate tax, or value-added tax associated with a business for which he or she has obtained a permit, an authorization, a license, a registration, or other approval (hereafter in this Article referred to as “permit or authorization”), the head of the competent tax office may request the competent authority for the business to cease to renew such permit or other relevant approval or to issue a new permit or authorization under the statute governing such permit or authorization: Provided, That the same shall not apply where such taxpayer suffers a disaster, an illness, or a serious loss in his or her business or there is any other cause or event specified by Presidential Decree.
(2) If a person who operates a business with a permit or authorization has been delinquent in the payment of income tax, corporate tax, and value-added tax associated with the business three times or more and the sum of delinquent amounts is not less than five million won, the head of the competent tax office may request the competent authority to suspend the operation of the business or revoke the permit or authorization: Provided, That the same shall not apply where such person suffers a disaster, an illness, or a serious loss in his or her business or there is any other cause or event specified by Presidential Decree.
(3) If the head of the competent tax office collects relevant national taxes after making the request under paragraph (1) or (2), he or she shall withdraw the request.
(4) Upon the receipt of a request from the head of the competent tax office under paragraph (1) or (2), the competent authority shall comply with such request in the absence of good cause and shall immediately notify the head of the competent tax office of the result of the measures taken by him or her.
 Article 113 (Prohibition of Departure)
(1) The Commissioner of the National Tax Service shall request the Minister of Justice to prohibit the persons specified by Presidential Decree, among persons who are delinquent in the payment of national taxes of 50 million won or more and not less than the amount specified by Presidential Decree without good cause, from departing from the Republic of Korea under Article 4 (3) of the Immigration Act.
(2) When the Minister of Justice takes measures to prohibit departure from the Republic of Korea according to the request under paragraph (1), he or she shall notify the Commissioner of the National Tax Service of the result of such measures through an information and communication network, etc.
(3) If the ground for prohibiting departure ceases to exist as a result of the collection of the delinquent amount, the attachment of the delinquent taxpayer’s property, the offering of security, or any other event, the Commissioner of the National Tax Service shall immediately request the Minister of Justice to revoke the prohibition of departure.
(4) Except as provided in paragraphs (1) through (3), necessary matters concerning the procedures for prohibiting departure and requesting the revocation of prohibition, etc. shall be prescribed by Presidential Decree.
 Article 114 (Disclosure of List of Large Amount and Habitual Delinquent Taxpayers)
(1) Notwithstanding Article 81-13 of the Framework Act on National Taxes, the Commissioner of the National Tax Service may disclose the personal information, delinquent amount, etc. of a delinquent taxpayer who has been delinquent in the payment of national taxes of 200 million won or more for more than one year: Provided, That such information shall not be disclosed if a request for adjudication or other proceeding is pending with respect to the delinquent national taxes or in any other case specified by Presidential Decree.
(2) Articles 85-5 (2) through (6) of the Framework Act on National Taxes shall apply mutatis mutandis to the procedure for selecting persons the list of whom shall be disclosed under paragraph (1), the method of disclosing such list, and other matters necessary for the disclosure of the list.
 Article 115 (Court-Ordered Confinement of Large Amount and Habitual Delinquent Taxpayers)
(1) In cases that meet all the following criteria, the court may, upon the request of a prosecutor, render a decision to confine a delinquent taxpayer for not more than 30 days until delinquent national taxes are paid:
1. A delinquent taxpayer has been delinquent in the payment of national taxes three times or more for more than one year, and the sum of the delinquent national taxes is 200 million won or more;
2. The delinquent taxpayer has been delinquent for tax payment, without good cause, although he or she is capable of paying delinquent national taxes;
3. It is considered necessary to confine the delinquent taxpayer according to a resolution adopted by the National Tax Information Committee under Article 85-5 (2) of the Framework Act on National Taxes.
(2) In cases that meet all the criteria described in the subparagraph of paragraph (1), the Commissioner of the National Tax Service may apply a public prosecutor of the district prosecutors’ office or the prosecutors’ branch office having jurisdiction over a delinquent taxpayer’s domicile or abode for the confinement of the delinquent taxpayer.
(3) The Commissioner of the National Tax Service shall give to a delinquent taxpayer an opportunity to submit supporting documents or express his or her opinions orally, as prescribed by Presidential Decree, before filing an application for the confinement of the delinquent taxpayer under paragraph (2).
(4) An immediate complaint may be filed in protest against a decision rendered under paragraph (1).
(5) A delinquent taxpayer confined under paragraph (1) shall not be confined again for the same delinquency case.
(6) When a delinquent taxpayer who has been tried for confinement under paragraph (1) pays delinquent national taxes while being confined, the execution of the confinement shall be terminated.
(7) The tax official who executes confinement under paragraph (1) shall explain matters concerning the decision of confinement, including the reason for confinement, the period of confinement, and the termination of execution of confinement under paragraph (6), to the delinquent taxpayer and shall cooperate in other procedures necessary for the execution of confinement.
(8) The procedure for the trial for confinement under paragraph (1), the execution of such confinement, and other necessary matters shall be prescribed by Regulations of the Supreme Court.
ADDENDA <Act No. 17758, Dec. 29, 2020>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2021.
Article 2 (Applicability to Extension of Payment Deadline due to Disaster or Other Event)
The amended provisions of Articles 13 (5) and 14 (5) shall begin to apply to applications filed for the extension of a payment deadline or the deferment of payment notice after this Act enters into force.
Article 3 (Applicability to Presentation of Notice of Attachment or Search)
The amended provisions of Article 38 shall begin to apply to attachments, searches or inquiries and inspections executed after this Act enters into force.
Article 4 (Applicability to Notice of Attachment to Mortgagees and Other Right Holders)
The amended provisions of Article 40 (1) shall begin to apply to the attachments executed after this Act enters into force.
Article 5 (Applicability to Non-Attachable Property)
The amended provisions of Article 41 shall begin to apply to the attachments executed after this Act enters into force.
Article 6 (Applicability to Attachment of Ships or Aircraft)
The amended provisions of Article 45 (5) shall begin to apply to the attachments executed after this Act enters into force.
Article 7 (Applicability to Attachment of Movables or Securities Jointly Owned by Couples)
The amended provisions of Articles 48 (4), 72 (1) 6, 75 (1) 3 (b), 76 (4), and 79 shall begin to apply to the attachments executed after this Act enters into force.
Article 8 (Applicability to Timing to Commence Sale or Collection)
The amended provisions of Articles 52 (3) and (4), 55 (4), and 64 shall begin to apply to the attachments executed after this Act enters into force.
Article 9 (Applicability to Release from Attachment)
The amended provisions of Article 57 (3) shall begin to apply to the release of attachment after this Act enters into force.
Article 10 (Applicability to Requests for Review under the Board of Audit and Inspection Act)
The amended provisions of Article 66 (4) and the proviso of Article 110 (1) shall begin to apply to cases where attachment or materials on delinquency in tax payment are requested after this Act enters into force.
Article 11 (Applicability to Necessary Measures of Appraisers)
The amended provisions of Article 68 (3) shall begin to apply to cases where a public sale is publicly announced after this Act enters into force.
Article 12 (Applicability to Designation of Date of Decision on Sale)
The amended provisions of Articles 72 (5) and 83 (3) shall begin to apply to cases where a public sale is publicly announced after this Act enters into force.
Article 13 (Applicability to Notice of Public Sale)
The amended provisions of Article 75 (2) shall begin to apply to cases where a public sale is publicly announced after this Act enters into force.
Article 14 (Applicability to Cancellation or Suspension of Public Sale)
The amended provisions of Article 88 shall begin to apply to cases where a public sale is publicly announced after this Act enters into force.
Article 15 (Special Cases concerning Abolition of Additional Charges)
Notwithstanding this Act, Article 21 of the previous National Tax Collection Act (referring to the Act before amended by the Act No. 16098; hereafter the same shall apply in Articles 17 through 19 of the Addenda) shall apply to the cases in which a tax liability occurred on or before December 31, 2019: Provided, That for the purpose of calculating an additional charge collectible additionally on or after January 1, 2019 under the main clause of paragraph (2) of that Article, the term “12/1,000” in that main clause shall be read as “75/10,000”.
Article 16 (General Transitional Measure)
A disposition made or a procedure executed under previous provisions concerning the collection of national taxes shall be deemed to have been made or executed under the relevant provisions of this Act if such relevant provisions exist in this Act.
Article 17 (Transitional Measure concerning Definition of Delinquent Amount)
Article 3 (1) 2, subparagraph 3 of Article 4, Article 9 (2), Article 19 (1), (2), (4), and (5), and Articles 24 (1) 1, 65 (4), and 78 (2) shall apply to the cases where a tax liability occurred on or before January 1, 2020.
Article 18 (Transitional Measure concerning Relationship to Other Statutes and Regulations Following Abolition of Additional Charges)
A reference to Article 21 of the National Tax Collection Act with respect to additional charges by other statutes and regulations shall be deemed the reference to Article 21 of the previous National Tax Collection Act even after January 1, 2020, but the term “12/1,000” in the main clause of paragraph (2) of that Article shall be read as “75/10,000”.
Article 19 (Transitional Measure concerning Order of Priority of Collection)
Notwithstanding the amended provisions of Article 3, the cases where a tax liability for a national tax occurred on or before January 1, 2020 shall be governed by Article 4 of the previous National Tax Collection Act.
Article 20 (Transitional Measure concerning Notice of Tax Payment)
Notwithstanding the amended provisions of Article 6, the cases where a tax liability for a national tax occurred on or before January 1, 2020 shall be governed by Article 9 of the previous National Tax Collection Act (referring to the Act before amended by the Act No. 16842; hereafter the same shall apply in Article 21 of the Addenda).
Article 21 (Transitional Measure concerning Restriction on Purchaser)
Notwithstanding the amended provisions of Article 80, the cases where attached property was sold on or before January 1, 2020 shall be governed by Article 66 of the previous National Tax Collection Act.
Article 22 (Transitional Measure concerning Court-Ordered Confinement of Large Amount and Habitual Delinquent Taxpayers)
The amended provisions of Article 115 shall not apply to the cases where a national tax became delinquent on or before January 1, 2020.
Article 23 (Transitional Measure concerning Scope of Application of Previous Addenda)
The previous addenda provided by previous amendments to the National Tax Collection Act shall remain effective even after this Act enters into force, except the addenda that became ineffective before this Act enters into force.
Article 24 Omitted.
Article 25 (Relationship to Other Statutes and Regulations Following Replacement of Term “Disposition on Delinquency”)
A reference to “disposition on delinquency” under the previous National Tax Collection Act by other statutes and regulations in force at the time this Act enters into force shall be deemed a reference to “forced collection” under this Act.
Article 26 (Relationship to Other Statutes and Regulations)
A reference to terms and provisions of the previous National Tax Collection Act or of the Framework Act on National Taxes by other statutes and regulations in force at the time this Act enters into force shall be deemed a reference to the relevant terms or provisions of this Act, in lieu of previous terms and provisions, if such relevant terms and provisions exist in this Act.