ENFORCEMENT DECREE OF THE FRAMEWORK ACT ON THE MANAGEMENT OF CHARGES
Presidential Decree No. 17477, Dec. 31, 2001
Amended by Presidential Decree No. 19513, jun. 12, 2006
Presidential Decree No. 20720, Feb. 29, 2008
Presidential Decree No. 24441, Mar. 23, 2013
Presidential Decree No. 25061, Jan. 7, 2014
Presidential Decree No. 25751, Nov. 19, 2014
Presidential Decree No. 26844, Dec. 31, 2015
Presidential Decree No. 28211, Jul. 26, 2017
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 2 (Submission of Plan on Creation of Charges) |
| 1. | Purpose of creating charges (including expanding the subject of imposition and increasing the rate of imposition) and the necessity therefor; |
| 2. | Persons imposing and collecting charges; |
| 3. | Requirements for imposition; |
| 4. | Standards for calculation; |
| 5. | Methods of calculation; |
| 7. | Estimated amount to be collected; |
| 8. | Purpose of use of the collected amount; |
| 9. | Whether Acts serving as the basis for imposing charges have been enacted or amended and detailed provisions of such Acts. |
| (2) | The heads of central administrative agencies shall internally examine whether the details of the plan under paragraph (1) meet the standards under Article 6 (3) of the Act and shall attach the result thereof to the plan under paragraph (1). |
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 2-2 (Preparation and Submission of Plans for Operation of Charges, etc.) |
| (1) | Plans for the operation of charges under Article 6-2 (1) of the Act and comprehensive plans for the operation of charges under paragraph (2) of said Article shall include the following: |
| 1. | A plan to create or abolish charges; |
| 2. | A plan to modify significant systems related to the operation of charges, such as changes in the requirements for imposition of charges or in the persons collecting charges, and a plan to improve such systems; |
| 3. | A plan to impose charges and the prospect of collecting charges; |
| 4. | A plan to use collected charges; |
| 5. | Other matters concerning the operation of charges. |
| (2) | The Minister of Strategy and Finance shall by not later than March 31 of each year establish guidelines for preparing plans for the operation of charges and shall provide notification to the heads of the competent central administrative agencies in control of the Acts that provide for matters in relation to charges (hereinafter referred to as the “heads of the competent central administrative agencies in control of charges”). |
| (3) | The heads of the competent central administrative agencies in control of charges shall prepare plans for the operation of charges according to the guidelines under paragraph (2) and shall submit such plans to the Minister of Strategy and Finance by not later than May 31 of each year. |
[This Article Newly Inserted by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 3 (Preparation and Submission of Comprehensive Reports on Operation of Charges, etc.) |
| (1) | Reports on the operation of charges and comprehensive reports on the operation of charges under Article 7 (1) and (2) of the Act, respectively, shall include the following: |
| 1. | Current status of creation and abolition of charges; |
| 2. | Persons imposing and collecting charges, purpose of creating charges, requirements for imposition, etc.; |
| 3. | Records of imposition and collection of charges, detailed statements on the use of collected charges, etc.; |
| 4. | Other matters concerning the operation of charges. |
| (2) | The Minister of Strategy and Finance shall by not later than January 31 of each year establish guidelines for preparing reports on the operation of charges and shall notify such guidelines to the heads of the competent central administrative agencies in control of charges. |
| (3) | The heads of the competent central administrative agencies in control of charges shall prepare reports on the operation of charges according to the guidelines under paragraph (2) and shall submit such reports to the Minister of Strategy and Finance by not later than March 31 of each year. |
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 4 (Request for Data to Evaluate Operation of Charges) |
When deemed necessary for the evaluation under Article 8 (1) of the Act, the Minister of Strategy and Finance may request necessary data from the heads of the competent central administrative agencies in control of charges. [This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 5 (Composition of Task Force for Evaluation of Operation of Charges) |
| (1) | The Minister of Strategy and Finance may at any time organize and operate a task force for the evaluation of the operation of charges under Article 8 (4) of the Act (hereinafter referred to as “evaluation task force”) which is composed of persons commissioned from among any of the following: |
| 1. | A faculty member at least at the level of assistant professor who has expertise in finance; |
| 2. | A doctorate degree holder who belongs to a research institute and has expertise in finance; |
| 3. | A certified public accountant, attorney-at-law, or tax or financial expert who has at least five years of work experience; |
| 4. | Other persons who are deemed to have extensive expertise and experience in finance. |
| (2) | The evaluation task force shall be composed of not more than 30 members. |
| (3) | Expenses incurred by the evaluation task force in conducting research or seeking advice for the improvement of the system of charges, investigating the actual status of, and evaluating, the operation of charges, etc. may be paid within the budget. |
| (4) | Except as otherwise provided for in this Decree, matters necessary for the operation of the evaluation task force shall be determined by the Minister of Strategy and Finance, after deliberation by the Charges Operation Deliberative Committee under Article 9 of the Act (hereinafter referred to as the “Committee”). |
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 6 (Composition and Operation of the Committee) |
| (1) | “Persons specified by Presidential Decree” in Article 9 (3) 2 of the Act means persons designated by the head of each relevant agency, from among public officials in general service who belong to the Senior Executive Service of the Ministry of Strategy and Finance, the Ministry of the Interior and Safety, the Office for Government Policy Coordination, and the competent central administrative agencies in control of charges that are on the agenda at the Committee. <Amended by Presidential Decree No. 25751, Nov. 19, 2014; Presidential Decree No. 28211, Jul. 26, 2017> |
| (2) | The term of office of the members from the private sector commissioned pursuant to Article 9 (3) 3 of the Act shall be two years. |
| (3) | When the Chairperson of the Committee (hereinafter referred to as the “Chairperson”) is unable to perform his/her duties due to unavoidable causes, a member designated by the Chairperson shall perform such duties on behalf of the Chairperson. |
| (4) | The Chairperson shall convene and preside over meetings of the Committee. |
| (5) | A majority of the members of the Committee shall constitute a quorum, and any decision thereof shall require the concurring vote of a majority of those present. |
| (6) | When deemed necessary for deliberation on agenda items, the Committee may require related public officials and experts in relevant fields to attend meetings to hear their opinions. |
| (7) | The Committee shall have one secretary to conduct administrative affairs, and the secretary shall be appointed by the Chairperson from among public officials belonging to the Ministry of Strategy and Finance. |
| (8) | The Committee may, within the budget, pay allowances and reimburse travel expenses and other necessary expenses to members from the private sector, relevant experts, etc. who have attended the meetings. |
| (9) | The Committee may establish subcommittees by field if necessary for conducting its affairs efficiently. |
| (10) | The Committee may have expert members assigned to conduct specialized surveys and research on charges, and expert members shall be commissioned by the Chairperson from among those who have extensive knowledge of and experience in the relevant fields. |
| (11) | Except as otherwise provided for in this Decree, matters necessary for the operation of the Committee shall be determined by the Chairperson after resolution by the Committee. |
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
| Article 6-2 (Dismissal, etc. of Members) |
| (1) | A person who has designated a member pursuant to Article 6 (1), may revoke such designation where the relevant member falls under any of the following: |
| 1. | Where he/she becomes unable to perform his/her duties due to a physical or mental disability; |
| 2. | Where any corruption or illegality has occurred in relation to his/her duties as a member; |
| 3. | Where he/she is deemed unsuitable as a member due to his/her neglect of duties, injury to dignity, or other grounds; |
| 4. | Where he/she voluntarily states that it is impracticable to perform his/her duties as a member. |
| (2) | Where a member referred to in Article 9 (3) 3 of the Act falls under any subparagraph of paragraph (1), the Minister of Strategy and Finance may dismiss the relevant member. |
[This Article Newly Inserted by Presidential Decree No. 26844, Dec. 31, 2015]
| Article 7 (Hearing Opinions on Improvement of System of Charges) |
| (1) | A person who intends to present his/her opinion on the creation or abolition of charges or the improvement of systems pursuant to Article 10 of the Act, shall submit the following details to the Minister of Strategy and Finance in writing or by facsimile, computer communications, or other means: |
| 1. | Name and address of the person who presents his/her opinion (where the presenter of an opinion is an organization, the name and address of the relevant organization); |
| 2. | Name of the relevant charge; |
| 3. | Persons imposing and collecting the relevant charge and the details of imposition; |
| 4. | Reasons for requesting the improvement of systems and the details thereof; |
| 5. | Other matters clarifying the necessity of improving the system of charges. |
| (2) | Where an opinion on the improvement of systems is presented pursuant to paragraph (1), the Minister of Strategy and Finance shall examine such opinion and notify the result to the person who has presented the opinion. |
[This Article Wholly Amended by Presidential Decree No. 25061, Jan. 7, 2014]
ADDENDUM
This Decree shall enter into force on January 1, 2002.
ADDENDA <Presidential Decree No. 19513, Jun. 12, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2006.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amendments to the Presidential Decrees to be amended pursuant to Article 8 of the Addenda, which were promulgated before this Decree enters into force but the enforcement dates of which have yet to arrive, shall enter into force on the enforcement date of the relevant Presidential Decree.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 25061, Jan. 7, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Special Cases concerning Notification of Guidelines for Preparing Plans for Operation of Charges and Submission of Plans for Operation of Charges)
| (1) | Notwithstanding the amended provisions of Article 2-2 (2), the Minister of Strategy and Finance shall, in the years 2014 and 2015, establish guidelines for preparing plans for the operation of charges and notify the heads of the competent central administrative agencies in control of charges by the deadline as follows: |
| 1. | Year 2014: by not later than April 20; |
| 2. | Year 2015: by not later than April 10. |
| (2) | Notwithstanding the amended provisions of Article 2-2 (3), the heads of the competent central administrative agencies in control of charges shall, in the years 2014 and 2015, submit plans for the operation of charges to the Minister of Strategy and Finance by the deadline as follows: |
| 1. | Year 2014: by not later than June 20; |
| 2. | Year 2015: by not later than June 10. |
ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amendments to the Presidential Decrees to be amended pursuant to Article 5 of the Addenda, which were promulgated before this Decree enters into force but the enforcement dates of which have yet to arrive, shall enter into force on the enforcement date of the relevant Presidential Decree.
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 26844, Dec. 31, 2015>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amendments to the Presidential Decrees to be amended pursuant to Article 8 of the Addenda, which were promulgated before this Decree enters into force but the enforcement dates of which have yet to arrive, shall enter into force on the enforcement date of the relevant Presidential Decree.
Articles 2 through 8 Omitted.