Law Viewer

Back Home

ENFORCEMENT DECREE OF THE ENVIRONMENTAL IMPROVEMENT COST LIABILITY ACT

Presidential Decree No. 13699, Jul. 21, 1992

Amended by Presidential Decree No. 13823, Dec. 31, 1992

Presidential Decree No. 13811, Dec. 31, 1992

Presidential Decree No. 14070, Dec. 31, 1993

Presidential Decree No. 14255, May 4, 1994

Presidential Decree No. 14450, Dec. 23, 1994

Presidential Decree No. 14494, Dec. 31, 1994

Presidential Decree No. 15137, Aug. 8, 1996

Presidential Decree No. 15465, Aug. 19, 1997

Presidential Decree No. 15817, jun. 24, 1998

Presidential Decree No. 16081, Dec. 31, 1998

Presidential Decree No. 16379, jun. 8, 1999

Presidential Decree No. 16605, Nov. 27, 1999

Presidential Decree No. 16953, Aug. 17, 2000

Presidential Decree No. 16954, Aug. 17, 2000

Presidential Decree No. 17698, Aug. 8, 2002

Presidential Decree No. 17739, Sep. 11, 2002

Presidential Decree No. 17816, Dec. 26, 2002

Presidential Decree No. 18039, jun. 30, 2003

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 18457, jun. 29, 2004

Presidential Decree No. 18978, Jul. 27, 2005

Presidential Decree No. 19463, Apr. 28, 2006

Presidential Decree No. 19865, Feb. 1, 2007

Presidential Decree No. 20082, jun. 4, 2007

Presidential Decree No. 20383, Nov. 15, 2007

Presidential Decree No. 20428, Nov. 30, 2007

Presidential Decree No. 20476, Dec. 28, 2007

Presidential Decree No. 21077, Oct. 8, 2008

Presidential Decree No. 21098, Oct. 29, 2008

Presidential Decree No. 21324, Feb. 13, 2009

Presidential Decree No. 21629, Jul. 16, 2009

Presidential Decree No. 22499, Nov. 19, 2010

Presidential Decree No. 22556, Dec. 28, 2010

Presidential Decree No. 22967, jun. 8, 2011

Presidential Decree No. 23488, Jan. 6, 2012

Presidential Decree No. 23664, Mar. 13, 2012

Presidential Decree No. 25085, Jan. 14, 2014

Presidential Decree No. 25273, Mar. 24, 2014

Presidential Decree No. 26309, jun. 9, 2015

Presidential Decree No. 28886, May 15, 2018

Presidential Decree No. 29450, Dec. 31, 2018

 Article 1 (Purpose)
The purpose of this Decree is to prescribe the matters mandated by the Environmental Improvement Cost Liability Act and the matters necessary for the enforcement thereof.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Articles 2 and 3 Deleted. <by Presidential Decree No. 16953, Aug. 17, 2000>
 Article 4 (Scope of Motor Vehicles Subject to Environmental Improvement Charges)
(1) Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
(2) Motor vehicles subject to environmental improvement charges (hereinafter referred to as “improvement charges”) pursuant to Article 9 (2) of the Environmental Improvement Cost Liability Act (hereinafter referred to as the “Act”) refer to motor vehicles powered by diesel, which are registered under the Motor Vehicle Management Act: Provided, That any of the following motor vehicles shall be excluded therefrom: <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
1. A motor vehicle that is in temporary suspension of operation after obtaining permission for or reporting on temporary closure of business pursuant to Article 16 of the Passenger Transport Service Act;
2. A motor vehicle that is in temporary suspension of operation after reporting on temporary closure of business pursuant to Article 18 of the Trucking Transport Business Act;
3. A motor vehicle for which the compulsory execution procedure, such as a public auction, is in progress from the date of delivery to the executive organ before the date when the successful bid price is paid.
(3) and (4) Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
(5) Although a motor vehicle registered under the Motor Vehicle Management Act falls under any of the following subparagraphs, it shall not be subject to the imposition of an improvement charge, unless the registration thereof is cancelled:
1. Where the motor vehicle is exported after a declaration thereof is made to the head of the competent customs office;
2. Where the motor vehicle is irrecoverable or unusable due to any destruction, demolition or breakdown caused by any natural disaster, fire, or traffic accident, etc.;
3. Where the motor vehicle is certified as being scrapped in a vehicle junkyard prescribed in the Motor Vehicle Management Act;
4. Where the motor vehicle is deemed unusable due to any ground specified by Ordinance of the Ministry of Environment.
(6) The owner of a motor vehicle falling under any of the subparagraphs of paragraph (2) or the owner of a motor vehicle falling under any of the subparagraphs of paragraph (5) shall submit a document attesting the grounds to the Minister of Environment. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
(7) Areas subject to the imposition of improvement charges prescribed in Article 9 (8) of the Act shall be nationwide. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 5 (Persons Subject to Improvement Charges)
(1) and (2) Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
(3) A person subject to the imposition of an improvement charge on a motor vehicle shall be a person who owns the motor vehicle as of the reference date of imposition: Provided, That when the owner of a motor vehicle is changed during the imposition period, a person subject to the imposition of the improvement charge shall be determined based on the ownership period.
(4) If no person subject to imposition exists as of the reference date of imposition due to the disuse of a motor vehicle during the imposition period, the last owner of the motor vehicle during the imposition period shall be deemed a person subject to imposition. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 6 (Motor Vehicles Eligible for Reduction of and Exemption from Improvement Charges)
(1) through (4) Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
(5) “Motor vehicles ... prescribed by Presidential Decree” in Article 9 (3) 8 of the Act means any of the following motor vehicles:
1. Motor vehicles recognized and publicly notified by the Minister of Environment as emitting considerably reduced quantities of exhaust gases by using a mixture of diesel and other fuel or by attaching a diesel particulate filter;
2. Motor vehicles displayed for sale by a motor vehicle dealer pursuant to the Motor Vehicle Management Act (limited to motor vehicles registered in the name of the motor vehicle dealer during the period of display pursuant to Article 59 (1) 1 of the Motor Vehicle Management Act).
(6) “Persons of distinguished service to the State or disabled persons prescribed by Presidential Decree” in Article 9 (3) 9 (b) of the Act means each of the following persons: <Amended by Presidential Decree No. 28886, May 15, 2018; Presidential Decree No. 29450, Dec. 31, 2018>
1. Persons of distinguished service to the State registered under Article 6 of the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State, who have been assigned any of disability ratings 1 through 7 pursuant to Article 6-4 (1) of the same Act;
2. Patients suffering from potential aftereffects of defoliants registered under Article 4 of the Act on Assistance to Patients Suffering from Actual or Potential Aftereffects of Defoliants and Establishment of Related Organizations, who have been assigned a mild or higher disability rating pursuant to Article 9 (1) of the Enforcement Decree of the same Act;
3. Persons with disabilities (limited to persons with severe disabilities) pursuant to Article 2 of the Act on Welfare of Persons with Disabilities;
4. Persons injured during the May 18 Democratization Movement pursuant to subparagraph 2 of Article 4 of the Act on the Honorable Treatment of Persons of Distinguished Service to the May 18 Democratization Movement, who are registered under Article 7 of the same Act.
[This Article Wholly Amended by Presidential Decree No. 25085, Jan. 14, 2014]
 Article 7 (Reduction of and Exemption from Improvement Charges)
(1) Pursuant to Article 9 (3) of the Act, an improvement charge shall be exempted for any of the following motor vehicles: Provided, That where the Minister of Environment determines and publicly notifies a period of exemption for any motor vehicle pursuant to subparagraph 4, an improvement charge shall be exempted only for such period: <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
1. Motor vehicles falling under Article 9 (3) 1 of the Act;
2. and 3. Deleted; <by Presidential Decree No. 26309, Jun. 9, 2015>
4. Motor vehicles prescribed in Article 9 (3) 8 of the Act;
5. One motor vehicle prescribed in Article 9 (3) 9 of the Act.
(2) and (3) Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
[This Article Wholly Amended by Presidential Decree No. 25085, Jan. 14, 2014]
 Article 8 (Procedures for Imposition and Collection of Improvement Charges)
(1) When an improvement charge is imposed or collected pursuant to the main sentence of Article 9 (1) of the Act, it shall be calculated and imposed on a semiannual basis, and the reference date of imposition, the period of imposition, and the time for payment shall be as specified in attached Table 3: Provided, That in any of the following cases, the Minister of Environment may at any time impose an improvement charge either upon receipt of an application of a person subject to the imposition of the improvement charge or ex officio: <Amended by Presidential Decree No. 23664, Mar. 13, 2012; Presidential Decree No. 26309, Jun. 9, 2015>
1. and 1-2. Deleted; <by Presidential Decree No. 26309, Jun. 9, 2015>
2. Where the registration of a motor vehicle is cancelled;
3. Where the ownership of a motor vehicle is transferred;
4. Where a motor vehicle subject to the imposition of an improvement charge is excluded or exempted from such imposition.
(2) When an improvement charge is calculated pursuant to paragraph (1), it shall be calculated in proportion to the number of days based on each of the following dates: <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
1. The date of new registration;
2. The date of registration cancellation;
3. The date the relevant motor vehicle is excluded or exempted from the imposition of the improvement charge;
4. The date of change of the place of registration (limited to cases where the regional coefficient prescribed in Article 15 changes due to the change of the place of registration);
5. The date of registration of ownership transfer.
(3) Where the Minister of Environment intends to impose and collect an improvement charge, he or she shall send a person subject to imposition a notice of payment of the improvement charge, specifying the amount of the improvement charge, the time for payment, the place of payment, etc., by no later than five days before the time for payment begins.
(4) A person liable to pay an improvement charge shall pay the charge within the time for payment prescribed in paragraph (1); and if he or she is unable to pay the charge within the time for payment due to a natural disaster or other unavoidable circumstances, he or she shall pay it within five days from the date such circumstances cease to exist.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 8-2 (Installment Payments)
(1) Where the amount of an improvement charge to be paid exceeds 500,000 won, the Minister of Environment may permit installment payment of all or part of any of the following amounts upon receipt of an application of a person liable to pay the charge, in accordance with Article 9 (5) of the Act: <Amended by Presidential Decree No. 25085, Jan. 14, 2014>
1. Where the amount to be paid is not more than two million won, an amount exceeding 500,000 won;
2. Where the amount to be paid exceeds two million won, an amount exceeding 25/100 of the amount.
(2) The period of installment payment prescribed in paragraph (1) shall not be longer than three months from the first day of the month following the month in which the date the time for payment prescribed in Article 8 (3) and (4) expires falls; and the amount shall be paid in three installments over the period: Provided, That the person liable for such payment may determine the number of installments as less than three at his or her own choice.
(3) The amount to be paid in installments pursuant to paragraphs (1) and (2) shall, in principle, be divided into equated monthly installments, and the deadline for each installment payment shall be the last day of each month.
(4) A person who intends to make installment payment pursuant to paragraph (1) shall submit to the Minister of Environment an application for the installment payment of an environmental improvement charge (including an electronic application form) within five days after the time for payment begins; and the Minister of Environment shall give a written notice to the applicant of whether to approve the installment payment.
(5) The Minister of Environment may collect an amount related to installment payment in a lump sum if the person liable for payment who has received a notice of installment payment pursuant to paragraph (4) falls under any of the following subparagraphs. In such cases, the Minister of Environment shall give a prior notice thereof to the person liable for payment:
1. Where the person liable for payment fails to pay the amount of installment payment within the given deadline;
2. Where it is deemed impracticable to collect the full amount of installment payment by the deadline for installment payment, due to any ground referred to in the subparagraphs of Article 14 (1) of the National Tax Collection Act or other similar grounds.
(6) Where a person intends to pay the full amount of improvement charge in a lump sum on or before the first payment date of the relevant year pursuant to Article 9 (6) of the Act, the Minister of Environment shall indicate the amount of the lump-sum payment on a notice of payment of improvement charge pursuant to Article 8 (3). <Newly Inserted by Presidential Decree No. 25085, Jan. 14, 2014>
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 8-3 Deleted. <by Presidential Decree No. 16605, Nov. 27, 1999>
 Article 9 (Ex Officio Adjustment of Improvement Charges)
(1) Where an improvement charge imposed or collected pursuant to Article 8 or 8-2 falls under any of the following subparagraphs, the Minister of Environment shall recalculate and adjust the improvement charge. If any difference exists between the amount already paid and the amount adjusted, the difference shall be reimposed or refunded:
1. Where the person liable to pay the improvement charge is mistakenly entered;
2. Where the motor vehicle subject to the improvement charge or the method of calculating the improvement charge is mistakenly applied;
3. Deleted; <by Presidential Decree No. 26309, Jun. 9, 2015>
4. Where the amount of installment payment is miscalculated.
(2) In cases of reimposition or refund pursuant to paragraph (1), the Minister of Environment shall give a written notice of the amount, the time for payment, the place of payment, and other necessary matters.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 10 (Application for Adjustment of Improvement Charges)
(1) A person who has received a notice of payment or installment payment of an improvement charge pursuant to Article 8 (3) or 8-2 (4) may file an application for adjusting the improvement charge within 30 days of receipt of the notice of payment or installment payment of the improvement charge, if he or she falls under any of the subparagraphs of Article 9 (1).
(2) Upon receipt of an application for adjustment prescribed in paragraph (1), the Minister of Environment shall, within 30 days, give notice of the processing result to the applicant or a new person liable for payment. If any difference exists between the amount already paid and the amount adjusted, the difference shall be reimposed or refunded pursuant to Article 9 (2).
(3) No application for adjustment under paragraph (1) shall affect the deadline for payment of the improvement charge.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 11 (Reimbursement of Collection Expenses)
(1) An amount that the Minister of Environment pays as collection expenses to a Special Metropolitan City Mayor, a Metropolitan City Mayor, a Do Governor or a Special Self-Governing Province Governor (hereinafter referred to as “Mayor/Do Governor”) pursuant to Article 9 (4) of the Act shall be 10/100 of the improvement charges collected; and the Minister of Environment may increase the amount by up to 30/100 of the improvement charges collected by a Mayor/Do Governor who collects improvement charges above the collection rate determined and publicly notified by the Minister of Environment.
(2) Where an amount paid as collection expenses is increased pursuant to paragraph (1), the increase shall be calculated based on an amount collected by each Si/Gun/Gu (referring to an autonomous Gu) and be paid to a relevant Mayor/Do Governor: Provided, That the same shall not apply where it is paid to the Special Self-Governing Province Governor.
(3) Each Mayor/Do Governor shall use an amount paid as collection expenses pursuant to paragraph (1) to cover the expenses incurred in imposing and collecting improvement charges and the expenses incurred in relation to environmental improvement in an area under his or her jurisdiction.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Articles 12 and 13 Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
 Article 14 (Basic Amount of Charges per Motor Vehicle)
(1) The basic amount of charges per motor vehicle prescribed in Article 10 of the Act shall be an amount obtained by multiplying the standard amount of imposition by the charge assessment index publicly notified by the Minister of Environment. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
(2) The basic amount of charges pursuant to paragraph (1) shall be as specified in attached Table 6-2. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
(3) A charge assessment index prescribed in paragraph (1) shall be calculated annually by multiplying the charge assessment index of the previous year by the price fluctuation index reflecting the price inflation rate of the previous year.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Article 15 (Assessment Coefficients of Improvement Charges)
The pollution-inducing coefficient, regional coefficient, and coefficient of motor vehicle age prescribed in Article 10 of the Act shall be as specified in attached Table 7. <Amended by Presidential Decree No. 26309, Jun. 9, 2015>
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Articles 16 through 17-2 Deleted. <by Presidential Decree No. 26309, Jun. 9, 2015>
 Article 18 (Other Uses of Improvement Charges)
“Other purposes prescribed by Presidential Decree” in subparagraph 3 of Article 11 of the Act means each of the following:
1. Subsidization of environmental science and technology development expenses;
2. Subsidization of expenses incurred in surveying and analyzing the current state of environmental pollution;
3. Subsidization of environmental policy research and development expenses;
4. Other purposes deemed by the Minister of Environment to be necessary for environmental improvement.
[This Article Wholly Amended by Presidential Decree No. 22499, Nov. 19, 2010]
 Articles 19 through 27 Deleted. <by Presidential Decree No. 20082, Jun. 4, 2007>
 Article 28 (Delegation of Authority)
(1) The Minister of Environment shall delegate to a Mayor/Do Governor the following authority pursuant to Article 22 of the Act: <Amended by Presidential Decree No. 22499, Nov. 19, 2010>
1. Imposition and collection of improvement charges prescribed in Article 9 (1) of the Act;
2. Receipt of attesting documents prescribed in Article 4 (6);
3. Notice of installment payment and notice of lump-sum collection prescribed in Article 8-2;
4. Compulsory collection of improvement charges prescribed in Article 20 (1) and (2) of the Act;
5. Adjustment of improvement charges prescribed in Articles 9 and 10.
(2) Deleted. <by Presidential Decree No. 20082, Jun. 4, 2007>
(3) When a Mayor/Do Governor performed business affairs delegated under paragraph (1), he or she shall report the results thereof to the Minister of Environment without delay. <Amended by Presidential Decree No. 22499, Nov. 19, 2010>
(4) A Mayor/Do Governor to whom authority is delegated pursuant to paragraph (1) shall pay the improvement charges collected into the special account for environmental improvement pursuant to the Act on the Special Account for Environmental Improvement, by no later than the 10th day of the month following the month in which such charges are collected. <Amended by Presidential Decree No. 22499, Nov. 19, 2010>
 Article 29 (Handling of Personally Identifiable Information)
The Minister of Environment (including any person to whom the authority of the Minister of Environment is delegated under Article 28) may handle data containing resident registration numbers pursuant to subparagraph 1 of Article 19 of the Enforcement Decree of the Personal Information Protection Act, if inevitable for performing the following affairs: <Amended by Presidential Decree No. 28886, May 15, 2018>
1. Imposition and collection of improvement charges prescribed in Article 9 of the Act;
2. Compulsory collection of improvement charges prescribed in Article 20 of the Act.
[This Article Newly Inserted by Presidential Decree No. 23488, Jan. 6, 2012]
ADDENDA
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Timing for Imposing Environmental Improvement Charges on Motor Vehicles)
Provisions concerning imposition, etc. of environmental improvement charges on motor vehicles powered by diesel as prescribed in Article 2 of the Addenda to the Act shall apply, beginning on July 1, 1993: Provided, That with regard to motor vehicles used for the motor vehicle transport service pursuant to subparagraph 2 of Article 2 of the Motor Vehicle Transport Business Act, such provisions shall apply, beginning on July 1, 1996.
Article 3 (Applicability to Environmental Improvement Charges for Facilities)
The provisions of Articles 4 through 17 concerning the environmental improvement charges for facilities shall apply, beginning with the first imposition period commencing on or after July 1, 1992.
Article 4 Omitted.
Article 5 (Relationship with Other Statutes and Regulations)
Any citation of the provisions of the previous Enforcement Decree of the Environmental Preservation Act by other statutes and regulations as at the time this Decree enters into force shall be deemed a citation of this Decree or the relevant provisions of this Decree in lieu of the previous provisions, if any provisions corresponding thereto exist in this Decree.
ADDENDA <Presidential Decree No. 13811, Dec. 31, 1992>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1993.
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 13823, Dec. 31, 1992>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDUM <Presidential Decree No. 14070, Dec. 31, 1993>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall apply, beginning with an improvement charge for the first half of the year 1994: Provided, That the amended provisions of Articles 6 (1) 12 and 8-2 and attached Table 3 shall apply, beginning with an improvement charge for the latter half of the year 1993, the payment of which falls on or after January 1, 1994.
(3) (Relationship with Other Statutes and Regulations) Any citation of the previous provisions by other statutes and regulations as at the time this Decree enters into force shall be deemed a citation of this Decree or the relevant provisions of this Decree in lieu of the previous provisions, if any provisions corresponding thereto exist in this Decree.
ADDENDA <Presidential Decree No. 14255, May 4, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 14450, Dec. 23, 1994>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of attached Tables 3, 6 and 7 (excluding the amendment to the location column of the Nakdong River Water Quality Inspection Office in the amended provisions of attached Table 3) shall enter into force on January 1, 1995, and the amendment to the location column of the Nakdong River Water Quality Inspection Office in attached Table 3 shall enter into force on March 1, 1995.
Article 2 Omitted.
ADDENDUM <Presidential Decree No. 14494, Dec. 31, 1994>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1995.
(2) (Period of Application to Facilities Eligible for Reduced Charges) The amended provisions of Article 7 (1) shall remain in force until December 31, 1997. <Amended by Presidential Decree No. 15465, Aug. 19, 1997>
ADDENDA <Presidential Decree No. 15137, Aug. 8, 1996>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDUM <Presidential Decree No. 15465, Aug. 19, 1997>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 5 and 6 shall enter into force on January 1, 1998.
(2) (Applicability to Reduction of Improvement Charges) The amended provisions of Article 7 (2) shall apply, beginning with the first improvement charges imposed after this Decree enters into force.
ADDENDA <Presidential Decree No. 15817, Jun. 24, 1998>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 16081, Dec. 31, 1998>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1999.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 16379, Jun. 8, 1999>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 9, 1999.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 16605, Nov. 27, 1999>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Improvement Charges)
(1) The amended provisions of Articles 4 (3) and 17 and attached Tables 4, 5 and 7 shall apply, beginning with the first improvement charges imposed after this Decree enters into force.
(2) The amended provisions of Articles 5 (2) and 8 (1) 3 shall apply, beginning with improvement charges, the imposition period of which begins on or after January 1, 2000.
ADDENDA <Presidential Decree No. 16953, Aug. 17, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 16954, Aug. 17, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 17698, Aug. 8, 2002>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 17739, Sep. 11, 2002>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Period of Validity)
The amended provisions of Article 7 (3) shall only apply to improvement charges imposed between January 1, 2003 and December 31, 2004.
Article 3 (Applicability)
(1) The amended provisions of Articles 4 (1) 2 and 4 (3) and (4) and of subparagraph 5 of Article 6 shall apply, beginning with the first improvement charges imposed after this Decree enters into force.
(2) The amended provisions of the latter part of Article 8-2 (6) shall apply, beginning with the first installment payment made with permission therefor after this Decree enters into force.
(3) The amended provisions of attached Table 4, subparagraph 4 of the Notes of subparagraph 3 (c) of attached Table 7, and subparagraph 4 of attached Table 7 shall apply, beginning with the first improvement charges imposed on or after January 1, 2003.
ADDENDA <Presidential Decree No. 17816, Dec. 26, 2002>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2003.
Articles 2 through 17 Omitted.
ADDENDA <Presidential Decree No. 18039, Jun. 30, 2003>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2003.
Articles 2 through 6 Omitted.
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 18457, Jun. 29, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2004. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 18978, Jul. 27, 2005>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 28, 2005.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 19463, Apr. 28, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 30, 2006.
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 19865, Feb. 1, 2007>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) The amended provisions of subparagraph 2 of the Notes of item (a), subparagraph 2 of the Notes of item (b) and subparagraph 2 of the Notes of item (c) of subparagraph 3 of attached Table 7 shall apply respectively, beginning with the first improvement charges imposed after this Decree enters into force.
ADDENDUM <Presidential Decree No. 20082, Jun. 4, 2007>
This Decree shall enter into force on July 4, 2007.
ADDENDA <Presidential Decree No. 20383, Nov. 15, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 20428, Nov. 30, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 7 Omitted.
ADDENDA <Presidential Decree No. 20476, Dec. 28, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of subparagraph 1 of attached Table 7 shall enter into force on January 1, 2008.
Article 2 (Applicability)
The amended provisions of Articles 5 (2), 8 (1) and 11 (1) and (2) and of attached Table 6-2 and subparagraphs 3 (c) and 4 of attached Table 7 shall apply, beginning with the first improvement charges imposed on or after January 1, 2008.
ADDENDA <Presidential Decree No. 21077, Oct. 8, 2008>
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. 21098, Oct. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDUM <Presidential Decree No. 21324, Feb. 13, 2009>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 21629, Jul. 16, 2009>
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. 22499, Nov. 19, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on November 26, 2010.
Article 2 (Applicability)
The amended provisions of Articles 7 (4) and 11 (2) and of attached Table 7 shall apply, beginning with improvement charges imposed for the latter half of the year 2010.
ADDENDA <Presidential Decree No. 22556, Dec. 28, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 28, 2011.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 22967, Jun. 8, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on June 9, 2011.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 23488, Jan. 6, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Article 2 Omitted.
ADDENDA <Presidential Decree No. 23664, Mar. 13, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force six months after the date of its promulgation.
Article 2 (Applicability to Imposition of Improvement Charges)
The amended provisions of Article 8 shall apply, beginning with the first improvement charges for which the cause of imposition occurs after this Decree enters into force.
ADDENDA <Presidential Decree No. 25085, Jan. 14, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Installment Payment of Environmental Improvement Charges)
Installment payment of environmental improvement charges prescribed in the amended provisions of Article 8-2 (1) shall apply, beginning with environmental improvement charges imposed for the first half of the year 2014.
ADDENDA <Presidential Decree No. 25273, Mar. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 26309, Jun. 9, 2015>
This Decree shall enter into force on July 1, 2015.
ADDENDUM <Presidential Decree No. 28886, May 15, 2018>
This Decree shall enter into force on July 1, 2018: Provided, That the amended provisions of subparagraphs 1 and 2 of Article 29 shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 29450, Dec. 31, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2019.
Articles 2 and 3 Omitted.