LOCAL SUBSIDY ACT
Act No. 931, Dec. 31, 1961
Amended by Act No. 1460, Dec. 5, 1963
Act No. 1709, Aug. 23, 1965
Act No. 2031, Jul. 15, 1968
Act No. 3557, Apr. 3, 1982
Act No. 4008, Apr. 6, 1988
Act No. 4175, Dec. 30, 1989
Act No. 4223, Apr. 7, 1990
Act No. 4272, Dec. 31, 1990
Act No. 5454, Dec. 13, 1997
Act No. 6059, Dec. 28, 1999
Act No. 7126, Jan. 29, 2004
Act No. 7257, Dec. 30, 2004
Act No. 7333, Jan. 5, 2005
Act No. 7844, Dec. 31, 2005
Act No. 8423, May 11, 2007
Act No. 8852, Feb. 29, 2008
Act No. 9421, Feb. 6, 2009
Act No. 9925, Jan. 1, 2010
Act No. 10434, Mar. 7, 2011
Act No. 11690, Mar. 23, 2013
Act No. 12151, Jan. 1, 2014
Act No. 12844, Nov. 19, 2014
Act No. 12854, Dec. 23, 2014
Act No. 12953, Dec. 31, 2014
Act No. 14839, Jul. 26, 2017
Act No. 16776, Dec. 10, 2019
The purpose of this Act is to develop the public administration of local governments in a sound manner with the adjustment of their finances by subsidizing financial resources necessary for the public administration of local governments.
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
The definitions of terms used in this Act are as follows: <Amended by Act No. 12854, Dec. 23, 2014; Act No. 12953, Dec. 31, 2014>
| 1. | The term "local subsidy" means an amount of money calculated under Article 4 as a subsidy granted by the State to local governments faced with financial deficiencies, in accordance with Articles 6, 9, 9-3, and 9-4; |
| 2. | The term "local governments" means the Special Metropolitan City, Metropolitan Cities, Special Self-Governing Cities, Dos, Special Self-Governing Provinces, Sis, Guns, and autonomous Gus referred to in Article 2 (1) and (2) of the Local Autonomy Act, and a local government association established under Article 159 (1) of that Act; |
| 3. | The term "standard amount of financial demand" means an amount of money calculated under Article 7 in order to fairly estimate the financial demand of each local government; |
| 4. | The term "standard amount of financial revenue" means an amount of money calculated under Article 8 in order to fairly estimate financial revenue of each local government; |
| 5. | The term "items for estimate" means types of standard expenses established as classified by function or by nature, in order to fairly estimate the standard amount of financial demand of each local government; |
| 6. | The term "estimation unit" means a unit of each item for estimate, in order to fairly estimate the standard amount of financial demand; |
| 7. | The term "expense per unit" means an amount of money for each estimation unit in order to calculate the standard amount of financial demand. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 3 (Categories of Subsidies) |
Local subsidies (hereinafter referred to as "subsidies") shall be classified into general subsidies, special subsidies, real estate subsidies, and fire fighting safety subsidies. <Amended by Act No. 12854, Dec. 23, 2014; Act No. 12953, Dec. 31, 2014>
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 4 (Financial Resources of Subsidies) |
| (1) | The financial resources of subsidies are as follows: <Amended by Act No. 12854, Dec. 23, 2014; Act No. 16776, Dec. 10, 2019> |
| 1. | An amount equivalent to 1,924/10,000 of the total amount of internal taxes for the pertinent year (which shall exclude object taxes, comprehensive real estate holding tax, 45/100 of the total amount of individual consumption tax levied on tobacco, and the relevant amounts of items of taxation used as financial resources for special accounts pursuant to other Acts; hereinafter the same shall apply); |
| 2. | The total amount of comprehensive real estate holding tax levied under the Comprehensive Real Estate Holding Tax Act; |
| 4. | An amount after adjusting the difference under subparagraph 1 of Article 5 (3) pursuant to Article 5 (3); |
| 5. | An amount after adjusting the difference under subparagraph 2 of Article 5 (3) pursuant to Article 5 (3); |
| 6. | An amount after adjusting the difference under subparagraph 3 of Article 5 (3) pursuant to Article 5 (3). |
| (2) | The financial resources of subsidies by category are as follows: <Amended by Act No. 12151, Jan. 1, 2014; Act No. 12854, Dec. 23, 2014; Act No. 12953, Dec. 31, 2014> |
| 1. | General subsidies: (The amount referred to in paragraph (1) 1 + the amount adjusted under paragraph (1) 4) × 97/100; |
| 2. | Special subsidies: (The amount referred to in paragraph (1) 1 + the amount adjusted under paragraph (1) 4) × 3/100; |
| 3. | Deleted; <by Act No. 12953, Dec. 31, 2014> |
| 4. | Real estate subsidies: The amount referred to in paragraph (1) 2 + the amount adjusted under paragraph (1) 5; |
| 5. | Fire fighting safety subsidies: The amount referred to in paragraph (1) 3 + the amount adjusted under paragraph (1) 6. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 5 (Appropriation in Budget) |
| (1) | The State shall appropriate subsidies under this Act in the national budget each year. <Amended by Act No. 12151, Jan. 1, 2014> |
| (2) | Whenever national taxes that are sources of subsidies increase or decrease due to a revised supplementary budget, subsidies shall also be adjusted accordingly: Provided, That subsidies may be adjusted up until the year after the following year, considering regional financial conditions, etc. <Newly Inserted by Act No. 12151, Jan. 1, 2014> |
| (3) | The following differences in subsidies shall be adjusted by appropriating them in the national budget for the year after the following year, at the latest: <Amended by Act No. 12151, Jan. 1, 2014; Act No. 12854, Dec. 23, 2014; Act No. 16776, Dec. 10, 2019> |
| 1. | The difference of the subsidies owing to the difference between the estimated internal taxes and the settled amount thereof; |
| 2. | The difference of the subsidies owing to the difference between the estimated comprehensive real estate holding tax and the settled amount thereof; |
| 3. | The difference of the subsidies owing to the difference between the estimated amount equivalent to 45/100 of the total amount of individual consumption tax levied on tobacco under the Individual Consumption Tax Act and the settled amount thereof. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 6 (Grant of General Subsidies) |
| (1) | General subsidies shall be granted to a local government on the basis of the amount of a shortage when, for such government, the standard amount of financial revenue is less than the standard amount of financial demand each year: Provided, That in cases of an autonomous Gu, its general subsidies shall be calculated by adding its standard amounts of financial demand and financial revenue to the standard amounts of financial demand and financial revenue respectively of each relevant Special Metropolitan City or each relevant Metropolitan City, and shall thereby be granted to such Special Metropolitan City or such Metropolitan City. |
| (2) | If the Minister of the Interior and Safety intends to grant general subsidies under paragraph (1), he or she shall notify the head of the relevant local government of such decision along with the following materials: <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
| 1. | Basic data for calculation of the general subsidies; |
| 2. | Details thereof for each local government; |
| 3. | Other related materials. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 7 (Standard Amount of Financial Demand) |
| (1) | The standard amount of financial demand shall be the sum of the amounts computed by, for each item for estimate, multiplying the relevant expenses per unit by the numerical value of estimation units. |
| (2) | Items for estimate and estimation units shall be prescribed by Presidential Decree, and expenses per unit shall be prescribed by Ordinance of the Ministry of the Interior and Safety, taking into account the price fluctuations, etc., within the standards prescribed by Presidential Decree. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
| (3) | When the standard amount of financial demand is calculated under paragraphs (1) and (2), if it falls under any of the following cases, expenses per unit shall be adjusted or the standard amount of financial demand shall be supplemented and corrected: |
| 1. | Where it is necessary to consider the extraordinary nature of islands and remote places prescribed by Presidential Decree; |
| 2. | Where it is necessary for promoting balanced development among regions, such as the development of underdeveloped regions prescribed by Presidential Decree; |
| 3. | Where, for each local government, the standard amount of financial demand has been set very unreasonably due to the uniform application of expenses per unit or due to other reasons. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 8 (Standard Amount of Financial Revenue) |
| (1) | The standard amount of financial revenue shall be the amount of revenue from general taxes of the local government concerned, calculated by the basic tax rate. |
| (2) | The basic tax rate under paragraph (1) shall be the rate equal to the 80/100 of the standard tax rate prescribed in the Local Tax Act. |
| (3) | If the standard amount of financial revenue of each local government calculated by the basic tax rate under paragraphs (1) and (2) is very unreasonable, it shall be supplemented and corrected. |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 8-2 (Measures in relation to Errors in Data for Calculation) |
Where general subsidies are granted as a result of the miscalculation of the standard amount of financial demand or the standard amount of financial revenue due to errors, etc. in data for calculation of subsidies, the miscalculated amount may be added to or subtracted from the standard amount of financial demand or the standard amount of financial revenue of the relevant local government at the time its general subsidies are calculated in the next year of the year when the facts, such as errors, have been confirmed.
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 8-3 (Reflection of Self-Directed Endeavor for Sound Fiscal Management) |
| (1) | In order to encourage and promote the sound fiscal management of local governments, self-directed endeavor of each local government for the sound fiscal management may be reflected in the calculation of the standard amount of financial demand under Article 7 and the standard amount of financial revenue under Article 8. |
| (2) | When the endeavor of each local government is reflected pursuant to paragraph (1), the criteria for items and calculation of such endeavor shall be prescribed by Ordinance of the Ministry of the Interior and Safety. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
[This Article Newly Inserted by Act No. 10434, Mar. 7, 2011]
| Article 9 (Grant of Special Subsidies) |
| (1) | Special subsidies shall be granted as follows: <Amended by Act No. 12151, Jan. 1, 2014> |
| 1. | Where special financial demand arises for current regional issues that cannot be assessed based on the calculation method of the standard amount of financial demand: An amount equivalent to 40/100 of the financial resources of special subsidies; |
| 2. | Where special financial demand arises for recovery from a disaster occurring after the deadline for the determination of general subsidies or for the management of disasters or safety control or where financial revenue decreases after such deadline: An amount equivalent to 50/100 of the financial resources for special subsidies; |
| 3. | Where special financial demand arises for national projects, projects requiring urgent cooperation between the State and local governments, key regional policies, financial assistance to exemplary local governments that have made achievements in local administration or financial management, or other relevant matters: An amount equivalent to 10/100 of the financial resources of special subsidies. |
| (2) | Where the head of a local government files a request for grant of special subsidies under each subparagraph of paragraph (1), the Minister of the Interior and Safety shall grant special subsidies after examining such request: Provided, That where the Minister of the Interior and Safety deems it necessary, he or she may grant special subsidies, based on certain criteria that he or she determines, without receipt of any request. <Newly Inserted by Act No. 10434, Mar. 7, 2011; Act No. 11690, Mar. 23, 2013; Act No. 12151, Jan. 1, 2014; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (3) | Deleted. <by Act No. 14839, Jul. 26, 2017> |
| (4) | The Minister of the Interior and Safety may impose conditions for the use of special subsidies under paragraph (1) or limit the purposes for which special subsidies under paragraph (1) are usable. <Newly Inserted by Act No. 10434, Mar. 7, 2011; Act No. 11690, Mar. 23, 2013; Act No. 12151, Jan. 1, 2014; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (5) | Where the head of a local government intends to modify any of the conditions imposed under paragraph (4) or intends to use special subsidies for an altered purpose, he or she shall obtain prior approval from the Minister of the Interior and Safety. <Newly Inserted by Act No. 10434, Mar. 7, 2011; Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (6) | The Minister of the Interior and Safety shall not grant a special subsidy under paragraph (1) for any project subsidized for private sectors. <Newly Inserted by Act No. 12151, Jan. 1, 2014; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (7) | Matters necessary for the management of special subsidies, including the criteria for selecting exemplary local governments referred to in paragraph (1) 3, shall be prescribed by Presidential Decree. <Amended by Act No. 10434, Mar. 7, 2011; Act No. 12151, Jan. 1, 2014> |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 9-2 Deleted. <by Act No. 12953, Dec. 31, 2014> |
| Article 9-3 (Grant of Real Estate Subsidies) |
| (1) | The real estate subsidies shall be granted to local governments in full amounts. |
| (2) | The standards for granting real estate subsidies pursuant to paragraph (1) shall be prescribed by Presidential Decree, taking into account the financial conditions, conditions of administration of local taxes, etc., of local governments. <Amended by Act No. 9925, Jan. 1, 2010> |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 9-4 (Grant of Fire Fighting Safety Subsidies) |
| (1) | The Minister of the Interior and Safety shall grant the full amount of fire fighting safety subsidies to local governments in order for them to operate fire fighting human resources, expand fire fighting and safety facilities, reinforce safety control, and conduct other activities. In such cases, the Minister shall seek advice from the Fire Commissioner of the National Fire Agency on the fire fighting area before granting the fire fighting safety subsidies. <Amended by Act No. 14839, Jul. 26, 2017; Act No. 16776, Dec. 10, 2019> |
| (2) | Standards for granting fire fighting safety subsidies under paragraph (1) shall be prescribed by Presidential Decree, considering fire fighting human resources, the current status of fire fighting and safety facilities, requirements for investment in fire fighting and safety facilities, endeavors to prevent disasters and reinforce safety, financial conditions of local governments, and other factors: Provided, That the amount exceeding 20/100 of the total amount of individual consumption tax levied on tobacco under the Individual Consumption Tax Act among fire fighting safety subsidies shall be preferentially appropriated for the personnel expenses for fire fighting human resources. <Amended by Act No. 16776, Dec. 10, 2019> |
[This Article Newly Inserted by Act No. 12854, Dec. 23, 2014]
[Previous Article 9-4 moved to Article 9-5 <by Act No. 12854, Dec. 23, 2014>]
| Article 9-5 (Application Mutatis Mutandis of Related Provisions) |
Articles 8-2, 13, and 15 shall apply mutatis mutandis to measures to be taken regarding errors, etc. in data for calculation of real estate subsidies and fire fighting safety subsidies, filing objections, and reporting, and Article 15 shall apply mutatis mutandis to reporting of special subsidies. <Amended by Act No. 12854, Dec. 23, 2014; Act No. 12953, Dec. 31, 2014> [This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
[Moved from Article 9-4 <by Act No. 12854, Dec. 23, 2014>]
| Article 10 (Timing of Grant) |
Subsidies shall be granted quarterly: Provided, That special subsidies may be granted exceptionally.
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 11 (Correction of Unfair Subsidies) |
| (1) | Where a local government receives or intends to unfairly receive subsidies by exaggerating or falsely stating data necessary for calculation of subsidies, the Minister of the Interior and Safety may order such local government to return any surplus of the amount that such local government shall normally receive, or may reduce the amount which such local government intends to unfairly receive. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (2) | Where a local government has made any excessive expenditure in violation of the relevant statutes or regulations or has neglected the collection for securing revenues, the Minister of the Interior and Safety may reduce the amount of subsidies that shall be granted to such local government or may order such local government to return some of the subsidies already granted. In such cases, the amount of subsidies to be reduced or ordered to be returned shall not exceed the amount which has been spent in violation of the relevant statutes or the amount which has not been secured due to negligence in collection. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
| (3) | When the head of a local government has used special subsidies in violation of any of the conditions imposed under Article 9 (4) or other purposes, the Minister of the Interior and Safety may order such head to return the amount used in violation of such conditions or purpose, or may deduct such amount from special subsidies to be granted in the following year. <Newly Inserted by Act No. 10434, Mar. 7, 2011; Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017> |
| (4) | The return of subsidies under paragraphs (1) through (3) may be done in installments, as prescribed by Presidential Decree. <Newly Inserted by Act No. 12953, Dec. 31, 2014> |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 12 (Adjustment of Subsidies due to Change in Districts) |
Where the district of a local government is changed or a local government is abolished, established, divided, or merged, the Minister of the Interior and Safety shall adjust subsidies to be granted to the relevant local government, as prescribed by Presidential Decree. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 12953, Dec. 31, 2014; Act No. 14839, Jul. 26, 2017>
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 13 (Filing Objections to Amount of Subsidies) |
| (1) | If the head of a local government who has been notified of a decision of general subsidies under Article 6 (2) is dissatisfied with the basic data, etc. for calculation of the amount of subsidies for such local government, he or she may file an objection with the Minister of the Interior and Safety within 30 days from the date on which he or she has received the notification. In such cases, where the head of a local government is the head of a Si/Gun, such objection shall be filed through the competent Metropolitan City Mayor or Do Governor. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
| (2) | Upon receiving an objection filed under paragraph (1), the Minister of the Interior and Safety shall examine such objection within 30 days from the date on which he or she has received such objection, and shall notify the head of the relevant local government of the result thereof. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017> |
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
| Article 14 Deleted. <by Act No. 6059, Dec. 28, 1999> |
| Article 15 (Reporting on General Subsidies) |
The Minister of the Interior and Safety shall report on the criteria for distribution, the details of distribution, and the outcomes of execution of general subsidies, and other important matters necessary for administration of general subsidies, to the competent standing committee of the National Assembly within three months after the closing of each fiscal year. <Amended by Act No. 11690, Mar. 23, 2013; Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017>
[This Article Wholly Amended by Act No. 9421, Feb. 6, 2009]
ADDENDA
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 1962: Provided, That Articles 4 (2) and 9 shall enter into force on January 1, 1963. <Amended by Act No. 1709, Aug. 23, 1956> |
| (2) | (Repeal of Statutes or Regulations) The Local Finance Adjustment Subsidy Act (Act No. 482) shall be repealed as at the time this Act enters into force. <Amended by Act No. 1709, Aug. 23, 1956> |
ADDENDUM <Act No. 1460, Dec. 5, 1963>
This Act shall enter into force on January 1, 1964.
ADDENDUM <Act No. 1709, Aug. 23, 1965>
This Act shall enter into force on January 1, 1966.
ADDENDA <Act No. 2031, Jul. 15, 1968>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 1969. |
| (2) | (Transitional Measures) The subsidy difference caused by the difference between the budget and the settled account in respect of business tax, electricity and gas tax, and liquor tax of the years 1967 and 1968 (excluding coarse liquor tax and medicinal liquor tax) shall be adjusted in each of the years 1969 and 1970, respectively. |
ADDENDA <Act No. 3557, Apr. 3, 1982>
| (1) | (Enforcement Date) This Act shall enter into force on the date on which the Act for the Repeal of Emergency Order on the Stability and Development of Economy enters into force. |
| (2) | (Transitional Measures) The amount of local subsidy of the year 1982 shall be determined pursuant to the national budget, notwithstanding Articles 4, 5, and 9. |
ADDENDA <Act No. 4008, Apr. 6, 1988>
| (1) | (Enforcement Date) This Act shall enter into force on May 1, 1988. |
| (2) | (Transitional Measures) The subsidy which has been granted pursuant to the previous provisions as at the time this Act enters into force shall be considered granted pursuant to this Act. |
ADDENDA <Act No. 4175, Dec. 30, 1989>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1990.
Articles 2 and 3 Omitted.
ADDENDUM <Act No. 4223, Apr. 7, 1990>
This Act shall enter into force on the date of its promulgation.
ADDENDA <Act No. 4272, Dec. 31, 1990>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 1991. |
| (2) | (Transitional Measures) The total amount of internal taxes under Article 4 (1) shall not include defense tax which is collected pursuant to Article 2 of the Addenda of the Act on the Repeal of Defense Tax Act. |
ADDENDUM <Act No. 5454, Dec. 13, 1997>
This Act shall enter into force on January 1, 1998. (Proviso Omitted.)
ADDENDUM <Act No. 6059, Dec. 28, 1999>
This Act shall enter into force on January 1, 2000, but shall begin to apply to the budget bill for the year 2000.
ADDENDA <Act No. 7126, Jan. 29, 2004>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 2005: Provided, That the amended provisions of Article 8-2 shall enter into force on the date of its promulgation. |
| (2) | (Special Cases concerning Calculation of Financial Resources of Local Subsidies) An amount of 850 billion won shall, in order to appropriate financial resources for the completion of a road maintenance and improvement project, a project for which local grants are intended, which was undertaken before the abolition of the Local Grant Act and now is under way in accordance with Article 3 (3) of the Addenda to the Act on the Abolition of the Local Grant Act, be allocated as general subsidies each year from January 1, 2005 through December 31, 2008. In such cases, the financial resources of special subsidies shall, notwithstanding the amended provisions of Article 4 (2), be an amount equal to the 4/100 of the amount left by the subtraction of 850 billion won from the total amount of subsidies less the decentralization subsidies; and the financial resources of general subsidies including that part of general subsidies as referred to in the former part of this paragraph shall, notwithstanding the amended provisions of Article 4 (2), be the total amount of subsidies less the decentralization subsidies, excluding the financial resources of special subsidies. <Amended by Act No. 7257, Dec. 30, 2004> |
| (3) | (Special Cases concerning Standards for Allocation of Local Subsidies) The local subsidies as financial resources for road maintenance and improvement projects under paragraph (2) shall, notwithstanding Article 6 and the amended provisions of Article 9, be allocated in accordance with the previous standards for grants for road maintenance and improvement projects. In such cases, the Minister of the Interior and Safety shall publish a plan for the period of January 1, 2005 to December 31, 2008 for allocation for each of local governments by December 31, 2004 so that local governments may not have difficulty in the formulation of their respective budgets. |
ADDENDA <Act No. 7257, Dec. 30, 2004>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 2005. |
| (2) | (Time Limit of Managing Decentralization Subsidies) The amended provisions concerning decentralization subsidies shall have effect until December 31, 2014, and then decentralization subsidies shall be combined with general subsidies after being abolished on January 1, 2015. In such cases, for the local governments to which general subsidies are not allocated because the standard amount of financial revenue is in excess of the standard amount for financial demand, necessary measures shall be taken to supplement the financial resources deriving from decentralization subsidies. <Amended by Act No. 9925, Jan. 1, 2010> |
ADDENDA <Act No. 7333, Jan. 5, 2005>
| (1) | (Enforcement Date) This Act shall enter into force on the date of its promulgation. |
| (2) | (Special Cases concerning Deduction of Expenses Required for Imposition and Collection of Comprehensive Real Estate Holding Taxes) Notwithstanding the amended provisions of Article 4 (3), the amount of comprehensive real estate holding taxes to be allocated in the year 2005 shall be the remainder left after the subtraction of expenses involved in imposition and collection of comprehensive real estate holding taxes according to the standards prescribed by Presidential Decree. |
ADDENDUM <Act No. 7844, Dec. 31, 2005>
This Act shall enter into force on January 1, 2006.
ADDENDA <Act No. 8423, May 11, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 13 Omitted.
ADDENDA <Act No. 8852, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That ... <omitted> ... among the Acts amended under Article 6 of these Addenda, amendments to Acts, which were promulgated before this Act enters into force but the enforcement dates of which have yet to arrive, shall enter into force on the enforcement dates of the relevant Acts, respectively. Articles 2 through 7 Omitted.
ADDENDA <Act No. 9421, Feb. 6, 2009>
| (1) | (Enforcement Date) This Act shall enter into force on the date of its promulgation. |
| (2) | (Special Cases concerning Calculation of Financial Resources of Local Subsidies) In accordance with Article 3 (3) of the Addenda to the Act on the Abolition of the Local Grant Act (Act No. 7125), as the financial resources required for completion of road maintenance and improvement projects, etc. which are projects entitled to local grants and are under construction after already commenced before the abolition of the Local Grant Act, 850 billion won shall be granted annually as general subsidies from the fiscal year in which this Act enters into force until December 31, 2011. In such cases, the financial resources of special subsidies shall, notwithstanding the amended provisions of Article 4 (2), be an amount equivalent to 4/100 of the amount after deduction of 850 billion won from the total amount of subsidies, excluding decentralization subsidies, and the financial resources of general subsidies, including general subsidies pursuant to the former part shall, notwithstanding the amended provisions of Article 4 (2), be the balance excluding the financial resources of special subsidies from the total amount of the subsidies less decentralization subsidies. |
| (3) | (Special Cases concerning Standards and Time of Grant of Local Subsidies) Local subsidies, being the financial resources for road maintenance and improvement projects pursuant to paragraph (2) shall, notwithstanding the amended provisions of Articles 6 and 10, be granted in accordance with the standards determined by the Minister of the Interior and Safety. |
ADDENDUM <Act No. 9925, Jan. 1, 2010>
This Act shall enter into force on January 1, 2010.
ADDENDUM <Act No. 10434, Mar. 7, 2011>
This Act shall enter into force on the date of its promulgation.
ADDENDA <Act No. 11690, Mar. 23, 2013>
Article 1 (Enforcement Date)
| (1) | This Act shall enter into force on the date of its promulgation. |
Articles 2 through 7 Omitted.
ADDENDA <Act No. 12151, Jan. 1, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Financial Resources of Subsidies)
The amended provisions of Articles 4 and 9 shall begin apply to financial resources of subsidies granted in 2014 and thereafter.
ADDENDA <Act No. 12844, Nov. 19, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of the Acts which were promulgated before this Act enters into force but the enforcement dates of which have not arrived yet among the Acts amended pursuant to Article 6 of these Addenda shall respectively enter into force on the enforcement of such Acts. Articles 2 through 7 Omitted.
ADDENDA <Act No. 12854, Dec. 23, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2015.
Article 2 Omitted.
ADDENDA <Act No. 12953, Dec. 31, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2015: Provided, That the amended provisions of Article 11 (4) shall enter into force six months after the date of its promulgation. Article 2 (Special Cases concerning Payment of General Subsidies Following Abolishment of Decentralization Subsidies)
| (1) | Notwithstanding Article 6, the amount granted as decentralization subsidies before this Act enters into force to local governments to which no general subsidies have been allocated because the standard amount of financial revenue was in excess of the standard amount of financial demand among the decentralization subsidies to be combined with general subsidies under the amended provisions of Article 9-2 and paragraph (2) of the Addenda to the Local Subsidy Act (Act No. 7257) shall be allocated as general subsidies to the relevant local governments from 2015 until 2019. In such cases, the amount to be allocated in 2015 shall be the amount calculated by deducting the amount allocated for the following projects from the amount of decentralization subsidies allocated in 2014, and the amount to be allocated from 2016 until 2019 shall be the amount calculated by multiplying the amount allocated in 2015 by the increase or decrease rate of internal taxes; and if any subsidy are adjusted under Article 5, such adjustment shall be reflected. In 2020 and thereafter, necessary measures may be taken in consideration of the financial conditions of local governments not granted any general subsidies: |
| (2) | The total amount to be allocated as general subsidies in 2015 under paragraph (1) shall be 125,300 million won. |
| (3) | Notwithstanding paragraphs (1) and (2), if there is any change in the number of local governments to which no general subsidies are allocated because the standard amount of financial revenue is in excess of the standard amount of financial demand, the subsidies referred to in paragraph (1) may be paid differently in accordance with the standards prescribed by Presidential Decree. |
Article 3 (Transitional Measures concerning Special Subsidies for Management of Disasters or Safety Control)
A request for grant of special subsidies which has been filed with the Minister of the Interior and Safety pursuant to the main clause of the previous Article 9 (3) before this Act enters into force shall be deemed filed with the Minister of the Interior and Safety pursuant to the main clause of the amended Article 9 (3). Article 4 (Transitional Measures concerning Return of Unfair Subsidies)
Notwithstanding the amended provisos of Article 11 (1) and (3), the Minister of the Interior and Safety may order the return of the amount unfairly granted among special subsidies granted by him or her pursuant to Article 9 (1) 2.
ADDENDA <Act No. 14839, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. Provided, That the provisions amending any Act that was promulgated before this Act enters into force but has yet to enter into force, among the Acts amended pursuant to Article 5 of these Addenda, shall enter into force on the respective date the relevant Act enters into force. Articles 2 through 6 Omitted.
ADDENDUM <Act No. 16776, Dec. 10, 2019>
This Act shall enter into force on the date on which the status of a local fire official is converted to a state fire official pursuant to the Fire Officials Act.