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ENFORCEMENT DECREE OF THE STAMP TAX ACT

Wholly Amended by Presidential Decree No. 13544, Dec. 31, 1991

Amended by Presidential Decree No. 14438, Dec. 23, 1994

Presidential Decree No. 15569, Dec. 31, 1997

Presidential Decree No. 17463, Dec. 31, 2001

Presidential Decree No. 17791, Dec. 5, 2002

Presidential Decree No. 18297, Feb. 28, 2004

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 19900, Feb. 28, 2007

Presidential Decree No. 20261, Sep. 10, 2007

Presidential Decree No. 20720, Feb. 29, 2008

Presidential Decree No. 21835, Nov. 20, 2009

Presidential Decree No. 21881, Dec. 14, 2009

Presidential Decree No. 22039, Feb. 18, 2010

Presidential Decree No. 22424, Oct. 1, 2010

Presidential Decree No. 22493, Nov. 15, 2010

Presidential Decree No. 24363, Feb. 15, 2013

Presidential Decree No. 24697, Aug. 27, 2013

Presidential Decree No. 25199, Feb. 21, 2014

Presidential Decree No. 25945, Dec. 30, 2014

Presidential Decree No. 26075, Feb. 3, 2015

Presidential Decree No. 26302, jun. 1, 2015

Presidential Decree No. 27205, May 31, 2016

Presidential Decree No. 27472, Aug. 31, 2016

Presidential Decree No. 27844, Feb. 7, 2017

Presidential Decree No. 29536, Feb. 12, 2019

 Article 1 (Purpose)
The purpose of this Decree is to prescribe matters mandated by the Stamp Tax Act and matters necessary for enforcing said Act.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 2 (Definitions)
The terms used in this Decree have the same meanings as defined in the Stamp Tax Act (hereinafter referred to as “Act”).
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 2-2 (Scope of Certificates of Consumer Cash Loans)
“Financial institution or insurance company specified by Presidential Decree” in Article 3 (1) 2 of the Act means any of the following: <Amended by Presidential Decree No. 22493, Nov. 15, 2010; Presidential Decree No. 24363, Feb. 15, 2013; Presidential Decree No. 27844, Feb. 7, 2017>
1. A bank defined in Article 2 (1) of 2 of the Banking Act;
2. The Korea Development Bank established under the Korea Development Bank Act;
3. Deleted; <by Presidential Decree No. 25945, Dec. 30, 2014>
4. The Export-Import Bank of Korea established under the Export-Import Bank of Korea Act;
5. The Industrial Bank of Korea established under the Industrial Bank of Korea Act;
6. A specialized credit finance company defined in subparagraph 15 of Article 2 of the Specialized Credit Finance Business Act;
7. A credit unit established under the Credit Unions Act;
8. A mutual savings bank established under the Mutual Savings Banks Act;
9. A community credit cooperative established under the Community Credit Cooperatives Act;
10. A trust business entity defined in Article 8 (7) of the Financial Investment Services and Capital Markets Act;
11. A collective investment entity defined in Article 8 (4) of the Financial Investment Services and Capital Markets Act;
12. An insurance company established under the Insurance Business Act;
13. An investment trader or an investment broker defined in Article 8 (2) or (3) of the Financial Investment Services and Capital Markets Act, or a financial securities company defined in Article 9 (17) 3 of the same Act;
14. A merchant bank referred to in Article 336 of the Financial Investment Services and Capital Markets Act;
15. A cooperative, the National Agricultural Cooperatives Federation, and an NH bank established under the Agricultural Cooperatives Act;
16. A fisheries cooperative, the National Fisheries Cooperatives Federation, and SH bank established under the Fisheries Cooperatives Act;
17. A forestry cooperative and the National Forestry Cooperatives Federations established under the Forestry Cooperatives Act;
18. Other financial institutions or insurance companies providing credit services, specified by Ordinance of the Ministry of Strategy and Finance.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 2-3 (Scope of Documents for Contracting or Delegation)
“Document prepared as a certificate of contracting or delegation specified by Presidential Decree” in Article 3 (1) 3 of the Act means any of the following: <Amended by Presidential Decree No. 26302, Jun. 1, 2015; Presidential Decree No. 27472, Aug. 31, 2016; Presidential Decree No. 29536, Feb. 12, 2019>
1. A contract agreement executed under Article 22 of the Framework Act on the Construction Industry;
2. A contract agreement executed under Article 12 of the Electrical Construction Business Act;
3. A contract agreement executed under Article 26 of the Information and Communications Construction Business Act;
4. A contract agreement executed under Article 11 of the Act on Contracts to Which the State Is a Party, or Article 14 of the Act on Contracts to Which a Local Government Is a Party;
4-2. A contract agreement prepared under Article 15 or 39 (3) of the Act on the Management of Public Institutions;
4-3. A contract agreement prepared under Article 64-2 (3) of the Local Public Enterprises Act (including application mutadis mutandis referred to in Article 76 (2));
5. A contract executed by an attorney to supply professional services provided for in the Attorney-at-Law Act;
6. A contract executed by a counsel to supply professional services provided for in Article 29 of the Act on the Investigation of and Inquiry into Marine Accidents;
7. A contract executed by a patent attorney to supply professional services provided for in Article 2 of the Patent Attorney Act;
8. A contract executed by a certified judicial scrivener to supply professional services provided for in Article 2 of the Certified Judicial Scriveners Act;
9. A contract executed by a certified public accountant to supply professional services provided for in Article 2 of the Certified Public Accountant Act;
10. A contract executed by a certified tax accountant to supply professional services provided for in Article 2 of the Certified Tax Accountant Act;
11. A contract executed by a management consultant or engineering consultant under Article 46 or 55 of the Small and Medium Enterprises Promotion Act;
12. A contract executed by a certified appraiser to supply professional services provided for in Article 4 of the Act on Appraisal and Certified Appraisers;
13. A contract executed by a claims adjuster to supply professional services provided for in Article 188 of the Insurance Business Act;
14. A contract executed by a licensed customs broker to supply professional services provided for in Article 2 of the Licensed Customs Broker Act;
15. A contract executed by a professional engineer to supply professional services provided for in Article 3 of the Professional Engineers Act;
16. A contract executed by a certified architect to supply professional services provided for in Article 19 of the Certified Architects Act;
17. A contract executed by a bar pilot to supply professional services provided for in Article 18 of the Pilotage Act;
18. A contract executed by a surveyor to supply professional services provided for in Article 39 of the Act on the Establishment, Management of Spatial Data.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 3 (Scope of Certificates of Asset Transfers)
“Asset specified by Presidential Decree” in Article 3 (1) 4 of the Act means any of the following used in the Republic of Korea:
1. A motor vehicle defined in subparagraph 1 of Article 2 of the Motor Vehicle Management Act;
2. Construction machinery defined in Article 2 (1) 1 of the Construction Machinery Management Act;
3. A ship of less than 20 gross tonnage (such ship includes a motor boat and a yacht, but excludes a non-powered craft of less than five tons).
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 4 (Scope of Application Forms for Telephone Service)
“Contract or application for subscription prepared to use services specified by Presidential Decree” in Article 3 (1) 7 (b) of the Act means any of the following: <Amended by Presidential Decree No. 22424, Oct. 1, 2010>
1. A contract or an application form prepared to use a landline falling under the key telecommunications services defined in subparagraph 11 of Article 2 of the Telecommunications Business Act;
2. A contract or an application form prepared to use a mobile or cellular phone or personal mobile communications service falling under the key telecommunications services defined in subparagraph 11 of Article 2 of the Telecommunications Business Act.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 5 (Scope of Certificates of Continuous and Recurrent Transactions)
“Documents specified by Presidential Decree” in Article 3 (1) 7 (c) of the Act means any of the following: <Amended by Presidential Decree No. 24697, Aug. 27, 2013>
1. An agreement for opening a credit trading account with an investment trader or investment broker according to the public notice given by the Financial Services Commission regarding credit granting pursuant to Article 72 (2) of the Financial Investment Services and Capital Markets Act and Article 69 (2) of the Enforcement Decree of the same Act;
2. An agreement for opening a trading account with an exchange or alternative trading system established under the Financial Investment Services and Capital Markets Act according to the Securities Market Business Regulations formulated under Article 393 (1) of the same Act or the Business Regulations formulated under Article 78 of the Enforcement Decree of the same Act;
3. An agreement for opening an account for derivatives with an exchange permitted under Article 373 of the Financial Investment Services and Capital Markets Act according to the Derivatives Market Business Regulations formulated under Article 393 (2) of the same Act.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 5-2 (Scope of Gift Certificates or Prepaid Cards)
(1) “Gift certificate specified by Presidential Decree” in Article 3 (1) 8 of the Act means a bearer certificate, irrespective of its name or form, issued and sold by an issuer stating a specified amount of money or the quantity of merchandise or service, which entitles the holder to receive the merchandise or service as stated in that certificate from the issuer or any of the entities designated by the issuer (hereinafter referred to as “issuer, etc.”), by presenting or giving it to the issuer, etc., or by other means.
(2) “Prepaid card specified by Presidential Decree” in Article 3 (1) 8 of the Act means a bearer certificate issued and sold with a specified amount of money or the quantity of merchandise or service recorded electronically or in a magnetic strip, as a kind of gift certificates.
(3) Notwithstanding paragraphs (1) and (2), none of the following shall be treated as a gift certificate or prepaid card:
1. Those issued by the State, a local government, or a public institution referred to in Article 4 of the Act on the Management of Public Institutions;
2. An admission ticket or user pass of facilities or places used by a large number of unspecified persons, such as means of transportation, concert halls, horse racetracks, sports stadiums, amusement parks, and expositions;
3. Those determined by Ordinance of the Ministry of Strategy and Finance, which are not for commercial distribution, or imposing the stamp tax on which is deemed inappropriate, in consideration of their nature.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 6 (Scope of Certificates for Obligations Guarantee)
(1) “Certificate of guarantee of a similar obligation specified by Presidential Decree” in Article 3 (1) 12 (a) of the Act means a certificate of debt guarantee, which is issued by a bank established with authorization granted under the Banking Act or an entity engaging in finance and insurance business provided for by Ordinance of Ministry of Strategy and Finance: Provided, That such certificate shall exclude a letter of credit. <Amended by Presidential Decree 22493, Nov. 15, 2010>
(2) “Certificate of guarantee of a similar obligation specified by Presidential Decree” in Article 3 (1) 12 (b) of the Act means a certificate of debt guarantee, which is issued by the Korea Technology Finance Corporation established under the Korea Technology Finance Corporation Act. <Amended by Presidential Decree 27205, May 31, 2016>
(3) “Certificate of guarantee of a similar obligation specified by Presidential Decree” in Article 3 (1) 12 (c) of the Act means a certificate to provide a credit guarantee for housing loans, issued by the Korea Housing Finance Corporation established under the Korea Housing Finance Corporation Act (including the institutions entrusted with its business affairs under Article 45 (7) of the same Act).
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 6-2 (Scope of Non-Taxable Electronic Documents)
“Short-term electronic bonds under the Act on Issuance and Distribution of Short-Term Electronic Bonds, and other electronic documents prescribed by Presidential Decree” in Article 3 (3) of the Act means the documents referred to in Article 3 (1) 9 of the Act, which are any of the following:
1. Short-term electronic bonds registered in the client account book prepared under Article 5 of the Act on Issuance and Distribution of Short-Term Electronic Bonds, or the account manager proprietary account opened under Article 6 of the same Act;
2. Securities recorded in the depositors’ account book prepared under Article 309 of the Financial Investment Services and Capital Markets Act or the investors’ account book prepared under Article 310 of the same Act;
3. Bonds or debentures recorded in the register of bonds and debentures kept under Article 9 of the Registration of Bonds and Debentures Act;
4. Share certificates reported for non-possession, thus recorded in the register of stockholders under Article 358-2 of the Commercial Act.
[This Article Wholly Amended by Presidential Decree No. 25199, Feb. 21, 2014]
 Article 7 (Determination and Classification of Taxable Documents)
(1) If a document simultaneously falls within the categories of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act and the taxable documents referred to in Article 3 (1) 4, 8 through 10 or 12 of the Act (including a document that simultaneously contains the descriptions in any of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act and the descriptions in any of the taxable documents referred to in Article 3 (1) 4, 8 through 10 or 12 of the Act), the document shall be deemed any of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act; and, if a document simultaneously falls within the categories of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act and the taxable documents referred to in Article 3 (1) 7 or 11 of the Act (including a document that simultaneously contains the descriptions in any of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act and the descriptions in any of the taxable documents referred to in Article 3 (1) 7 or 11 of the Act), the document shall be deemed any of the taxable documents referred to in Article 3 (1) 7 or 11 of the Act.
(2) If a document simultaneously falls within two or more categories of the taxable documents referred to in Article 3 (1) 4 and 7 through 12 of the Act (including a document that simultaneously contains the descriptions in the taxable documents referred to in Article 3 (1) 4 and 7 through 12 of the Act), the document shall be deemed a taxable document subject to the larger (or largest) tax amount.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 8 (Computation of Stated Amount)
If parties to any of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act agree on a specified maximum amount and make transactions within the specified maximum amount, such maximum amount shall be deemed the amount stated on the taxable document.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 9 (Scope of Annexes)
“Cases specified by Presidential Decree” in the proviso to Article 5 of the Act means the following cases:
1. Where any of the taxable documents referred to in Article 3 (1) 10 of the Act is supplemented;
2. Where an annex is prepared to pay in installments a specified amount agreed under a contract for consumer cash loans concluded with any of the financial institutions or insurance companies referred to in the subparagraphs of Article 2-2.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 10 Deleted. <By Presidential Decree No. 19900, Feb. 28, 2007>
 Article 11 (Payment in Cash)
(1) A person who intends to pay the stamp tax pursuant to the proviso to Article 8 (1) of the Act or Article 8 (2) of the Act shall file an application form prescribed by Ordinance of the Ministry of Strategy and Finance (including an electronic application form), which contains the name of the taxable document, tax amount due, means of payment, printing house to print out the taxable document, and other relevant information, with the head of the tax office (or the Commissioner of the National Tax Service, if the person intends to pay the stamp tax pursuant to Article 8 (2) of the Act; hereafter the same shall apply in this Article) having jurisdiction over the taxpayer’s place of business (or the taxpayer’s place of domicile, if no place of business provided for in the Income Tax Act, the Corporate Tax or the Value-Added Tax Act exists; hereinafter the same shall apply) for approval: Provided, That any of the following entities may file an application form, via its federation, with the head of the tax office having jurisdiction over the location of its federation, for approval, if it intends to pay the stamp tax on any of the taxable documents referred to in Article 3 (1) 10 of the Act in cash pursuant to the proviso to Article 8 (1) of the Act: <Amended by Presidential Decree No. 26075, Feb. 3, 2015>
1. A cooperative defined in subparagraph 1 of Article 2 of the Agricultural Cooperatives Act;
2. A cooperative defined in subparagraph 4 of Article 2 of the Fisheries Cooperatives Act;
3. A cooperative defined in subparagraph 1 of Article 2 of the Forestry Cooperatives Act;
4. A credit cooperative defined in Article 2 (1) of the Community Credit Cooperatives Act;
5. A credit unit defined in subparagraph 1 of Article 2 of the Credit Unions Act.
(2) The head of the tax office having jurisdiction over a taxpayer’s place of business (or the head of the tax office having jurisdiction over the location of the federation, if an application is filed under the proviso to paragraph (1); hereinafter the same shall apply) may reject an application filed under paragraph (1) in any of the following circumstances. In such cases, he or she shall inform the applicant of rejection of his or his application and the grounds for the rejection within 10 days of the filing date of the application: <Amended by Presidential Decree No. 25199, Feb. 21, 2014; Presidential Decree No. 26075, Feb. 3, 2015>
1. Where the number of taxable documents prepared is objectively unverifiable, rendering the payment of stamp taxes in cash deemed inappropriate;
2. Where it is impossible to substantiate the number of taxable documents prepared, the number taxable documents transferred, and the number of taxable documents traded, because the cross monitoring system between the accounting department and the sales department, between the headquarters and branches, and between the franchisees (vendors) of the applicant is not transparent and objective;
3. Where the taxable document is issued to a person, other than the person who prepares it, for trading or circulation, and no measures to prevent the forgery or falsification of such document are in place;
4. Where paying stamp taxes by affixing the electronic revenue stamp defined in Article 2 (1) of the Revenue Stamp Act to the taxable document and cancelling the stamp is more efficient than paying the stamp taxes in cash;
5. Where guaranteeing the payment of stamp taxes, is deemed hampered otherwise.
(3) A person whose application filed under paragraph (1) is approved, shall immediately pay the tax due, to the head of the tax office having jurisdiction over the taxpayer’s place of business: Provided, That a person who files an application pursuant to Article 8 (2) of the Act, may make a payment by the 10th of the month following that during which liability to pay stamp taxes arises, with the approval of the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 26075, Feb. 3, 2015>
(4) A person who has paid stamp taxes under paragraphs (1) and (3), shall indicate on the relevant document that the stamp taxes have been paid.
(5) The head of the competent tax office that approves the payment of stamp taxes in cash under paragraph (1), shall notify the printer who will print out the taxable documents of his or her approval for indicating on such taxable documents that the stamp taxes have been paid in cash, and the printer shall report the printed content and sample document to the head of the tax office having jurisdiction over the taxpayer within three days of completing printing.
(6) Filing of applications, payment of stamp taxes in cash, and indication of the payment of stamp taxes under paragraphs (1) through (5), and other necessary details, shall be determined and publicly notified by the Commissioner of the National Tax Service.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 11-2 (Methods of Payment of Stamp Tax on Taxable Electronic Documents)
“Method specified by Presidential Decree” in Article 8 (3) of the Act means methods of making a payment by affixing an electronic revenue stamp for electronic documents under Article 2 (2) 2 of the Revenue Stamp Act. <Amended by Presidential Decree No. 25199, Feb. 21, 2014; Presidential Decree No. 29536, Feb. 12, 2019>
[This Article Newly Inserted by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 11-3 (Refund Procedures)
A person who intends to obtain a refund or deduction pursuant to Article 8-3 of the Act shall file an application for refund in the form prescribed by Ordinance of the Ministry of Strategy and Finance, with the head of the tax office having jurisdiction his or her place of business, along with the taxable document he or she fails to prepare after having paid the stamp tax. <Amended by Presidential Decree No. 26075, Feb. 3, 2015>
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
 Article 12 (Computation of Tax Amount Upon Change of Stated Amount)
The amount of stamp tax due when the amount initially stated on any of the taxable documents referred to in Article 3 (1) 1 through 3, 5 or 6 of the Act is increased, shall be computed by subtracting the tax amount paid based upon the stated amount as the contract amount before the increase, from the tax amount imposed on the stated amount, which is an aggregate of the contract amount before the increase and the increased amount.
[This Article Wholly Amended by Presidential Decree No. 22039, Feb. 18, 2010]
ADDENDUM
(1) (Enforcement Date) This Decree shall enter into force on July 1, 1992.
(2) (General Applicability) This Decree shall apply beginning with the first taxable document to be prepared after this Decree enters into force.
(3) (Transitional Measures concerning Computation of Taxes) For the purposes of Article 12, the amount of stamp taxes due when the amount stated on any of the taxable documents referred to in Article 3 (1) 1 through 4 of the Act, prepared prior to this Decree entering into force, is increased on or after the enforcement date of this Decree, shall be computed by subtracting the tax amount paid under the former provisions from the tax amount due on the stated amount after the increase. In such cases, the subtraction of the tax amount due shall be limited to the tax amount on the stated amount after the increase.
ADDENDA <Presidential Decree No. 14438, Dec. 23, 1994>
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. 15569, Dec. 31, 1997>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1998.
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 17463, Dec. 31, 2001>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2002.
(2) (Applicability) This Decree shall apply beginning with the first document to be prepared after this Decree enters into force.
(3) (Transitional Measures) The former provisions shall apply to stamp taxes imposed or to be imposed pursuant to the former provisions before this Decree enters into force.
ADDENDA <Presidential Decree No. 17791, Dec. 5, 2002>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 18297, Feb. 28, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 1, 2004.
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 19900, Feb. 28, 2007>
(1) (Enforcement Date) This Decree shall enter into force on the date of its promulgation.
(2) (Applicability) This Decree shall apply beginning with the first document to be prepared after this Decree enters into force.
ADDENDA <Presidential Decree No. 20261, Sep. 10, 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. 20720, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That any amendment of the Presidential Decrees made under Article 8 of the Addenda, which were promulgated before this Decree comes into force and the enforcement date of which is yet to arrive, shall enter into force on the date the corresponding Presidential Decree takes effect.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 21835, Nov. 20, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on November 22, 2009.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 21881, Dec. 14, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 7 Omitted.
ADDENDA <Presidential Decree No. 22039, Feb. 18, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended Articles 6-2 and 11-2 shall enter into force on January 1, 2011.
Article 2 (General Applicability)
This Decree shall apply beginning with the first taxable document to be prepared after this Decree enters into force.
Article 3 (Applicability to Electronic Documents)
The amended Articles 6-2 and 11-2 shall apply beginning with the first taxable electronic document to be prepared after the amended Articles 6-2 and 11-2 enter into force pursuant to the proviso to Article 1 of the Addenda.
ADDENDA <Presidential Decree No. 22424, Oct. 1, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 10 Omitted.
ADDENDA <Presidential Decree No. 22493, Nov. 15, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on November 18, 2010.
Articles 2 through 5 Omitted.
ADDENDUM <Presidential Decree No. 24363, Feb. 15, 2013>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 29, 2013. (Proviso Omitted.)
Articles 2 through 13 Omitted.
ADDENDA <Presidential Decree No. 25199, Feb. 21, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended Articles 6-2 and 11-2 shall enter into force on January 1, 2015.
Article 2 (Applicability to Electronic Documents)
The amended Articles 6-2 and 11-2 shall beginning with the first taxable document to be prepared on or after January 1, 2015.
ADDENDA <Presidential Decree No. 25945, Dec. 30, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date the merger is registered under Article 4 (6) of the Addenda to the wholly amended Korea Development Bank Act (Act No. 12663).
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 26075, Feb. 3, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Approval for Payment in Cash)
The amended Article 11 shall apply beginning with the first payment of stamp taxes in cash after this Decree enters into force.
ADDENDA <Presidential Decree No. 26302, Jun. 1, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on June 4, 2015.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 27205, May 31, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 30, 2016. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2016.
Articles 2 through 7 Omitted.
ADDENDUM <Presidential Decree No. 27844, Feb. 7, 2017>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 29536, Feb. 12, 2019>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amendments to Article 11-2 shall enter into force on March 1, 2019.
Article 2 (Applicability to Method of Payment of Stamp Tax on Taxable Electronic Documents)
The amendments to Article 11-2 shall apply beginning with the first taxable electronic documents prepared after the enforcement date under the proviso to Article 1 of the Addenda.