ENFORCEMENT DECREE OF THE FRAMEWORK ACT ON NATIONAL TAXES
Presidential Decree No. 7459, Dec. 31, 1974
Amended by Presidential Decree No. 8352, Dec. 31, 1976
Presidential Decree No. 8650, Aug. 20, 1977
Presidential Decree No. 8749, Nov. 21, 1977
Presidential Decree No. 9228, Dec. 30, 1978
Presidential Decree No. 9693, Dec. 31, 1979
Presidential Decree No. 10118, Dec. 31, 1980
Presidential Decree No. 10696, Dec. 31, 1981
Presidential Decree No. 11577, Dec. 31, 1984
Presidential Decree No. 12882, Dec. 30, 1989
Presidential Decree No. 13192, Dec. 31, 1990
Presidential Decree No. 13539, Dec. 31, 1991
Presidential Decree No. 13895, May 27, 1993
Presidential Decree No. 14076, Dec. 31, 1993
Presidential Decree No. 14473, Dec. 31, 1994
Presidential Decree No. 14870, Dec. 30, 1995
Presidential Decree No. 14860, Dec. 30, 1995
Presidential Decree No. 14988, Apr. 27, 1996
Presidential Decree No. 15014, jun. 4, 1996
Presidential Decree No. 15189, Dec. 31, 1996
Presidential Decree No. 15968, Dec. 31, 1998
Presidential Decree No. 16622, Dec. 28, 1999
Presidential Decree No. 17047, Dec. 29, 2000
Presidential Decree No. 17036, Dec. 29, 2000
Presidential Decree No. 17830, Dec. 30, 2002
Presidential Decree No. 18172, Dec. 30, 2003
Presidential Decree No. 18312, Mar. 17, 2004
Presidential Decree No. 18385, May 10, 2004
Presidential Decree No. 18849, May 31, 2005
Presidential Decree No. 19461, Apr. 28, 2006
Presidential Decree No. 19513, jun. 12, 2006
Presidential Decree No. 19893, Feb. 28, 2007
Presidential Decree No. 20516, Dec. 31, 2007
Presidential Decree No. 20622, Feb. 22, 2008
Presidential Decree No. 20654, Feb. 29, 2008
Presidential Decree No. 21316, Feb. 6, 2009
Presidential Decree No. 21765, Oct. 1, 2009
Presidential Decree No. 21937, Dec. 31, 2009
Presidential Decree No. 22038, Feb. 18, 2010
Presidential Decree No. 22572, Dec. 30, 2010
Presidential Decree No. 23488, Jan. 6, 2012
Presidential Decree No. 23592, Feb. 2, 2012
Presidential Decree No. 23878, jun. 26, 2012
Presidential Decree No. 24366, Feb. 15, 2013
Presidential Decree No. 24441, Mar. 23, 2013
Presidential Decree No. 24573, jun. 11, 2013
Presidential Decree No. 24638, jun. 28, 2013
Presidential Decree No. 24697, Aug. 27, 2013
Presidential Decree No. 24852, Nov. 20, 2013
Presidential Decree No. 25201, Feb. 21, 2014
Presidential Decree No. 26066, Feb. 3, 2015
Presidential Decree No. 26946, Feb. 5, 2016
Presidential Decree No. 27129, May 10, 2016
Presidential Decree No. 27472, Aug. 31, 2016
Presidential Decree No. 27833, Feb. 7, 2017
Presidential Decree No. 28211, Jul. 26, 2017
Presidential Decree No. 28644, Feb. 13, 2018
Presidential Decree No. 28989, jun. 26, 2018
Presidential Decree No. 29534, Feb. 12, 2019
Presidential Decree No. 30400, Feb. 11, 2020
Presidential Decree No. 30724, jun. 2, 2020
Presidential Decree No. 30753, jun. 2, 2020
Presidential Decree No. 31082, Oct. 5, 2020
Presidential Decree No. 31380, Jan. 5, 2021
Presidential Decree No. 31452, Feb. 17, 2021
Presidential Decree No. 32424, Feb. 15, 2022
Presidential Decree No. 33276, Feb. 28, 2023
CHAPTER I GENERAL PROVISIONS
The purpose of this Decree is to prescribe matters mandated by the Framework Act on National Taxes and matters necessary for the enforcement thereof.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 1-2 (Scope of Related Persons) |
| (1) | "Relationship by blood prescribed by Presidential Decree such as blood relative and relative by marriage" in subparagraph 20 (a) of Article 2 of the Act means any of the following relationships (hereinafter referred to as "relationship of relatives"): <Amended on Feb. 28, 2023> |
| 1. | Blood relatives within the fourth degree of relationship; |
| 2. | Relatives by marriage within the third degree of relationship; |
| 3. | A spouse (including a person who is in a de facto marital relationship); |
| 4. | A person who enters a family as an adopted child, his or her spouse, and lineal descendant; |
| 5. | The biological father or mother of a child born out of wedlock, recognized by the principal in accordance with the Civil Act (limited to a person who maintains his or her livelihood with money or other property of the principal or a person who shares livelihood with the principal). |
| (2) | "Economic relationship prescribed by Presidential Decree such as executive officer, employee, etc." in subparagraph 20 (b) of Article 2 of the Act means the relationship falling under any of the following subparagraphs (hereinafter referred to as "economic relationship"): |
| 1. | Executive officers and other employees; |
| 2. | Persons who maintain their livelihood based on money or other property of the principal; |
| 3. | Relatives who maintain their livelihood with the persons provided in subparagraphs 1 and 2. |
| (3) | "Management control relationship prescribed by Presidential Decree such as stockholder, contributor, etc." in subparagraph 20 (c) of Article 2 of the Act means the relationship falling under any of the following subparagraphs (hereinafter referred to as "management control relationship"): |
| 1. | Where a principal is an individual: |
| (a) | Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the relationship of relatives or in the economic relationship with him or her, such corporation; |
| (b) | Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the relationship of relatives or in the economic relationship or a person in the relationship provided in (a), such corporation; |
| 2. | Where a principal is a corporation: |
| (a) | Where an individual or corporation exercises a controlling influence on the management of a corporation which is a principal directly or through a person in the relationship of relatives or in the economic relationship with him, her or it, such individual or corporation; |
| (b) | Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the economic relationship or a person in the relationship provided in (a), such corporation; |
| (c) | Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the economic relationship or a person in the relationship provided in (a) or (b), such corporation; |
| (d) | Where a principal falls under the enterprise group under the Monopoly Regulation and Fair Trade Act, other affiliated companies and their executive officers. |
| (4) | In applying the regulations provided in each item of paragraph (3) 1, paragraphs (3) 2 (a) through (c), where a corporation falls under any of the following requirements, a principal shall be deemed to exercise the controlling influence on the management of the relevant corporation: |
| 1. | In case of a profit-making corporation: |
| (a) | Where a principal invests 30/100 or more of the total number of outstanding stocks or the total amount of investments in the corporation; |
| (b) | Where a principal is recognized to exercise a de facto controlling influence on the management of a corporation, such as exercising a right to appoint or dismiss executive officers and deciding its business policy; |
| 2. | In case of a non-profit corporation: |
| (a) | Where a principal holds the majority of the directors of such corporation; |
| (b) | Where a principal invests 30/100 or more to the contributed property of a corporation (limited to contributed property only for foundation) as one of its founders. |
[This Article Newly Inserted on Feb. 2, 2012]
[Previous Article 1-2 moved to Article 1-3 <Feb. 2, 2012>]
| Article 1-3 (Special Cases concerning Electronic Filing) |
| (1) | "Failures prescribed by Presidential Decree" in Article 5 (3) of the Framework Act on National Taxes (hereinafter referred to as the "Act") means a failure to file returns or pay taxes electronically due to suspended operation of national tax information and communications networks caused by power breakdown, transmission error, program errors, or any other inevitable reason. <Amended on Dec. 30, 2010> |
| (2) | "Documents prescribed by Presidential Decree" in Article 5-2 (3) of the Act means documents to be submitted at the time of electronic filing, including a certificate of the receipt of export price, as designated and publicly notified by the Commissioner of the National Tax Service. |
| (3) | In extending the submission deadline under Article 5-2 (3) of the Act, with respect to such documents as may be necessary for early refund under Article 59 (2) of the Value-Added Tax Act, the extension of the submission deadline therefor shall be separately determined and publicly notified by the Commissioner of the National Tax Service. <Amended on Jun. 28, 2013> |
[This Article Wholly Amended on Feb. 18, 2010]
[Moved from Article 1-2 <Feb. 2, 2012>]
| Article 2 (Grounds for Extension of Due Date) |
“Ground prescribed by Presidential Decree” in Article 6 of the Act means the following cases:
| 1. | Where a taxpayer suffers fire, damage from war, or other calamities, or is robbed; |
| 2. | Where a taxpayer or a family member residing with him or her needs a medical treatment for a period of at least six months due to a disease or a serious injury, or dies and is in mourning; |
| 3. | Where the normal operation of information and communications networks of the Bank of Korea (including its branches) and communications offices is impossible due to power failure, program malfunction, or any other inevitable grounds; |
| 4. | Where the Commissioner of the National Tax Service deems it impracticable to pay taxes normally due to the holiday of financial institutions, etc. (limited to a financial institution which is a national treasury agency or national treasury receipt agency of the Bank of Korea) or communications offices, or any other inevitable grounds; |
| 5. | Where books or documents are seized or provisionally held by any authoritative agency; |
| 6. | Where a certified tax accountant who performs bookkeeping on behalf of taxpayers pursuant to subparagraph 3 of Article 2 of the Certified Tax Accountant Act (including a tax accounting firm registered pursuant to Article 16-4 of the same Act) or certified public accountant under Article 20-2 of the same Act (including an accounting firm registered pursuant to Article 24 of the Certified Public Accountant Act) suffer fire, damage from war or other accident, or becomes the victim of theft; |
| 7. | Where any grounds equivalent to those under subparagraph 1, 2, or 5 exist. |
[This Article Wholly Amended on Feb. 17, 2021]
| Article 2-2 (Period for Extending Due Date) |
| (1) | The extension of due date under any subparagraph of Article 2 shall be made within three months, and if any cause for such extension of the due date does not cease to exist, the head of the competent tax office may re-extend the time limit within the limit of one month. <Amended on Feb. 17, 2021> |
| (2) | Notwithstanding paragraph (1), the extension of due date related to return may be decided by the head of the competent tax office within the limit not exceeding nine months. <Amended on Feb. 17, 2021> |
| (3) | Deleted. <Feb. 17, 2021> |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 17, 2021]
| Article 2-3 Deleted. <Feb. 17, 2021> |
| Article 3 (Application for Extension of Due Date) |
A person who intends to have a due date extended pursuant to Article 6 of the Act shall apply to the head of the relevant administrative agency in writing stating the following matters no later than three days prior to the expiration of the due date. In such cases, if the head of the administrative agency deems that the person would be unable to file such application not later than three days prior to the expiration of the due date, he or she may allow such person to make the application by the expiration of the due date:
| 1. | Name and domicile or temporary domicile of the person who intends to have the due date extended; |
| 2. | Due date for which an extension is desired; |
| 3. | Reason for an extension; |
| 4. | Other necessary matters. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 4 (Approval of Extension of Due Date) |
| (1) | Where the due date is extended pursuant to Article 6 of the Act, the head of the administrative agency shall, without delay, notify the relevant person of a document stating the matters corresponding to each subparagraph of Article 3, and in cases of the application under the former part of Article 3, notify the applicant of whether to approve before the expiration of the due date. |
| (2) | In any of the following cases, the head of the administrative agency may give a public notice on the Official Gazette or a daily newspaper instead of giving a notice thereof, notwithstanding paragraph (1): <Amended on Feb. 17, 2021> |
| 1. | Where a ground falling under subparagraph 3 of Article 2 occurs all at once on a national scale; |
| 2. | Where the persons subject to the notification of extension of due date are many and unspecified persons; |
| 3. | Where there is no time to give an individual notice of extension of due date to the persons subject to the notification. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 4-2 Deleted. <Feb. 17, 2021> |
| Article 4-3 Deleted. <Feb. 17, 2021> |
| Article 5 (Report on Place to Be Served) |
| (1) | A person who intends to report the place to be served or report on a change thereof under Article 9 of the Act shall submit, to the head of the relevant administrative agency, documents stating the following: <Amended on Feb. 11, 2020> |
| 2. | Address, domicile of the taxpayer, or location of his or her business office; |
| 3. | Location of the place on which documents are served; |
| 4. | Reason for designating the place on which documents are served; |
| 5. | Other necessary matters. |
| (2) | Where a person who has reported the domicile under the Resident Registration Act at the place on which documents are served gives consent to the change of the place to be served as at the time he or she transfers the domicile under the same Act when he or she submits a report under paragraph (1), the move-in report under Article 16 of the same Act shall be deemed the change report of the place to be served under paragraph (1). <Newly Inserted on Feb. 11, 2020> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 5-2 (Scope of Service by Regular Mail) |
"Amount prescribed by Presidential Decree" in the proviso of Article 10 (2) of the Act means 500,000 won.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 6 (Documents to Be Served) |
The following matters shall be entered in a delivery slip under Article 10 (6) of the Act:
| 1. | Title of the documents; |
| 2. | Name of a person authorized to receive documents; |
| 3. | Name of the person who receives documents; |
| 6. | Main details of the documents. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 6-2 (Application for Electronic Service) |
| (1) | Any person that intends to file an application for electronic service under Article 10 (8) of the Act or to withdraw such application shall submit to the head of the competent tax office a document that states the following matters: |
| 1. | Matters identifying a taxpayer, including his or her name and resident registration number; |
| 2. | Address or location of the principal office and place of business of a taxpayer; |
| 3. | Electronic mail address or contact point to receive information regarding electronic service; |
| 4. | Method of notice on, and reasons for applying for (or withdrawing), electronic service; |
| 5. | Any other matter prescribed by Ordinance of the Ministry of Economy and Finance. |
| (2) | The initiation and withdrawal from electronic service shall apply from the day following the date of receiving an application filed under paragraph (1). |
| (3) | Where any person that has withdrawn an application for electronic service intends to file a new application therefor, the person may do so at least 30 days after the date of application for such withdrawal. |
| (4) | “Where a taxpayer has made voluntary payment of taxes as prescribed by this Act or other tax law, as prescribed by Presidential Decree” in the proviso of Article 10 (8) of the Act means that a taxpayer pays the total amount of national taxes falling under any of the following by means of account transfer under Article 9 (1) of the Enforcement Decree of the National Tax Collection Act or credit card, etc., under Article 9 (4) of that Decree through the national tax information and communications network: <Newly Inserted on Feb. 15, 2013; Jun. 28, 2013; Feb. 3, 2015; Feb. 11, 2020; Feb. 17, 2021; Feb. 28, 2023> |
| 1. | The amount of income taxes under Article 65 (1) and (2) of the Income Tax Act; |
| 2. | The amount of value-added taxes under Articles 48 (3) and 66 (1) of the Value-Added Tax Act. |
| (5) | Where a taxpayer fails to read electronically served documents on two consecutive occasions by the following deadlines even though the Commissioner of the National Tax Service has made it possible to access the national tax information and communications network to read the documents pursuant to Article 6-4 (2), the application for the electronic service of the documents not read for the second time shall be deemed withdrawn on the day following the date classified as follows, pursuant to Article 10 (9) of the Act: <Newly Inserted on Feb. 3, 2015; Feb. 15, 2022; Feb. 28, 2023> |
| 1. | Cases that the deadline, such as the deadline for payment, is fixed in the relevant document: The fixed deadline; |
| 2. | Cases other than subparagraph 1: The date on which one month elapses from the time the relevant document is saved in the national tax information and communications network. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 6-3 (Grounds to Make Electronic Service Impossible) |
"Ground prescribed by Presidential Decree" in Article 10 (10) of the Act means any of the following cases: <Amended on Feb. 28, 2023>
| 1. | Where it is impossible to render electronic service due to a failure of information and communications networks; |
| 2. | Other cases where it is impossible to render electronic service, as prescribed by the Commissioner of the National Tax Service. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 6-4 (Scope of Electronic Service Documents) |
| (1) | Documents to be provided through electronic service under Article 10 (11) of the Act shall be limited to a notice of payment, a notice of the amount of refund of national tax, a notice of return, and other documents determined by the Commissioner of the National Tax Service. <Amended on Feb. 17, 2021; Feb. 28, 2023> |
| (2) | Where the Commissioner of the National Tax Service provides, by means of electronic service, a notice of payment, and a notice of the amount of refund of national tax among the documents of paragraph (1), he or she shall make them accessible to the taxpayer concerned through national tax information and communications networks. <Amended on Feb. 17, 2021> |
| (3) | Where the Commissioner of the National Tax Service provides, by means of electronic service, documents, other than those described in paragraph (2), he or she shall serve them on the electronic mail address designated by the taxpayer. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 7 (Confirmation of Unknown Address) |
"Where domicile or business office is not evident" in Article 11 (1) 2 of the Act means where the domicile or business office cannot be confirmed even by the resident registration card or corporate registry.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 7-2 (Service by Publication) |
"Cases prescribed by Presidential Decree, such as where the documents sent by registered mail is returned because the person ... does not appear" in Article 11 (1) 3 of the Act means any of the following cases: <Amended on Feb. 11, 2020; Feb. 28, 2023>
| 1. | Where it is deemed difficult to serve a document by the due date for payment because the document served by registered mail was returned owing to the absence of the recipient; |
| 2. | Where it is deemed impracticable to serve a document by the deadline for payment because a tax official confirms that the recipient is absent by having visited the taxpayer at least two times (the period between the date of the first visit and the last visit shall be at least three days (holidays, substitute holidays, Saturdays, and Sundays shall be excluded from the period calculated)). |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 8 (Application and Approval of Organization Deemed Corporation) |
| (1) | The representative or manager of an incorporated body, foundation or any other organization (hereinafter referred to as "organization other than a corporation") which is not a corporation (referring to a domestic and foreign corporation under subparagraphs 1 and 3 of Article 2 of the Corporate Tax Act; hereinafter the same shall apply) that intends to obtain approval pursuant to Article 13 (2) of the Act shall submit a document that states the following matters to the head of the competent tax office: <Amended on Dec. 30, 2010; Feb. 12, 2019> |
| 1. | Title of the organization; |
| 2. | Location of its main office; |
| 3. | Name and address or domicile of its representative or manager; |
| 6. | Articles of association or provisions relating to the organization and its operations; |
| 7. | Other necessary matters. |
| (2) | Where the representative or manager of an organization other than a corporation submits a document under paragraph (1), the head of a competent tax office shall notify the applicant of whether to grant approval, within 10 days from the date of the application. <Amended on Dec. 30, 2010> |
| (3) | Where an organization other than a corporation has obtained approval pursuant to paragraph (2), an identification number under Article 12 (2) of the Enforcement Decree of the Value-Added Tax Act shall be granted concurrently with such approval: Provided, That this shall not apply where the relevant organization intends to operate a profit-making business and is required to register its business under Article 111 of the Corporate Tax Act. <Amended on Dec. 30, 2010; Jun. 28, 2013> |
| (4) | Where an organization other than a corporation that has obtained approval under paragraph (2) fails to meet the requirements under each subparagraph of Article 13 (2) of the Act, the head of the competent tax office shall, without delay, cancel approval thereof. <Amended on Dec. 30, 2010> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 9 (Reporting of Representative of Organization Deemed Juristic Person) |
Where an organization other than a juristic person, which is deemed a juristic person under Article 13 (1) and (2) of the Act (hereinafter referred to as "organization deemed a juristic person") intends to report the appointment or change of its representative or manager under Article 13 (5) of the Act, it shall submit to the head of the competent tax office a document stating the name and address or domicile of the representative or manager (in cases of a change, the former and current representative or manager), and other necessary matters. <Amended on Dec. 30, 2010>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 9-2 (Notification of Designation of Representative of Organization Deemed Juristic Person) |
When a person who performs duties related to national taxes is designated, pursuant to Article 13 (6) of the Act, the head of the competent tax office shall, without delay, notify the relevant organization deemed a juristic person, in writing stating the following matters:
| 1. | Name, and address or domicile of the person performing the duties related to national taxes; |
| 3. | Grounds for designation; |
| 4. | Other necessary matters. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 9-3 (Examination Committee on Established Rules for National Taxes) |
| (1) | The Examination Committee on Established Rules for National Taxes under Article 18-2 of the Act (hereinafter referred to as the "Examination Committee on Established Rules for National Taxes") shall deliberate on matters referred to by the chairperson to the Committee among the following matters: <Amended on Feb. 2, 2012; Feb. 13, 2018; Feb. 15, 2022> |
| 1. | Matters that need interpretation in accordance with the legislative intent of tax law and this Act related thereto; and matters that need interpretation in accordance with legislative intents of the Customs Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, and the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, which are related thereto; |
| 2. | Matters on changing the existing interpretation of tax law and this Act related thereto or general practices of national tax administration; matters on changing the interpretation of the Customs Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, and the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, which are related thereto or general practices of customs tax administration; |
| 3. | Other matters to greatly influence the rights and duties of taxpayers. |
| (2) | The Examination Committee on Established Rules for National Taxes shall be comprised of not more than 50 members, including one chairperson. <Amended on Feb. 2, 2012; Feb. 13, 2018> |
| (3) | The Director of Tax and Customs Office of the Ministry of Economy and Finance shall serve as the chairperson, and members shall be comprised of the following persons: <Amended on Dec. 30, 2010; Feb. 15, 2013; Feb. 11, 2020> |
| 1. | Any person designated by the chairperson from among Grade III public officials in the Ministry of Economy and Finance or members of the Senior Executive Service; |
| 2. | Any person recommended by the Minister of Government Legislation, from among Grade III public officials in the Ministry of Government Legislation or members of the Senior Executive Service; |
| 3. | Any person recommended by the Commissioner of the National Tax Service, from among Grade III public officials in the National Tax Service or members of the Senior Executive Service; |
| 4. | Any person recommended by the Commissioner of the Korea Customs Service, from among Grade III public officials in the Korea Customs Service or members of the Senior Executive Service; |
| 5. | Any person recommended by the Director of the Tax Tribunal, from among Grade III public officials in the Tax Tribunal or members of the Senior Executive Service; |
| 6. | A person commissioned by the Minister of Economy and Finance from among those who have qualifications falling under any subparagraph of Article 55-2 (1). |
| (4) | The chairperson shall represent the Examination Committee on Established Rules for National Taxes and exercise overall control over its affairs. |
| (5) | Where the chairperson is unable to perform his or her duties in extenuating circumstances, a member who has been designated in advance by the chairperson, among members under paragraph (3) 1 shall act on his or her behalf. |
| (6) | Each member referred to in paragraph (3) 6 shall hold office for a term of two years and may be appointed consecutively only for another term. <Amended on Dec. 30, 2010; Feb. 12, 2019> |
| (7) | Deleted. <May 10, 2016> |
| (8) | The chairperson shall call meetings of the Examination Committee on Established Rules for National Taxes and preside over them. |
| (9) | Meetings of the Examination Committee on Established Rules for National Taxes shall not be open to the public: Provided, That it may be open to the public when the chairperson deems it necessary. |
| (10) | Meetings of the Examination Committee on Established Rules for National Taxes shall be comprised of the chairperson and not less than 12 but not more than 20 members designated by the chairperson for each meeting, including at least 1/2 of members referred to in paragraph (3) 6. <Amended on Dec. 30, 2010; Feb. 2, 2012; Feb. 15, 2013; Feb. 11, 2020> |
| (11) | Meetings of the Examination Committee on Established Rules for National Taxes shall commence with the attendance of a majority of all members under paragraph (10) and adopt resolutions by the affirmative vote of the majority of members present. |
| (12) | Where a member of the Examination Committee on Established Rules for National Taxes falls under any of the following, the member shall be excluded from its deliberation or resolution: <Newly Inserted on Feb. 3, 2015> |
| 1. | Where the member is a questioner (referring to a person who conducts questioning the interpretation, etc. of tax law; where the Commissioner of the National Tax Service makes a request for interpretation, a person who questions the Commissioner of the National Tax Service shall be included; hereinafter in this paragraph, the same shall apply) or a person who conducts or conducted questioning under delegation from the questioner; |
| 2. | Where the member is or was a relative of a person provided in subparagraph 1; |
| 3. | Where the member is or was an employee of a person provided in subparagraph 1; |
| 4. | Where the member has testified or made an appraisal concerning a disposition subject to questioning or a formal objection, demand for examination or demand for judgment; |
| 5. | Where the member has been involved in a disposition subject to questioning, a formal objection to, a demand for examination or demand for judgment of the disposition, a tax investigation that forms the foundation thereof within the five years preceding the date of questioning; |
| 6. | Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the five years preceding the date of questioning; |
| 7. | Where the member is or was involved in the business of a questioner or a person who conducts questioning under the delegation from the questioner. |
| (13) | Where a member of the Examination Committee on Established Rules for National Taxes falls under any of the subparagraphs of Article 12, the member shall recuse himself or herself from deliberation or resolution on the relevant matter. <Newly Inserted on Feb. 3, 2015> |
| (14) | In addition to matters provided for in paragraphs (1) through (13), matters necessary for the composition, operation, etc. of the Examination Committee on Established Rules for National Taxes shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Amended on Feb. 3, 2015> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 9-4 (Withdrawal of Appointment of Members of Examination Committee on Established Rules for National Taxes) |
| (1) | Where a member under Article 9-3 (3) 1 falls under any of the following, the chairperson may withdraw his or her appointment: |
| 1. | Where a member becomes unable to perform his or her duties due to a mental or physical disability; |
| 2. | Where a member commits irregularities in relation to his or her duties; |
| 3. | Where a member is deemed inappropriate to be a member due to dereliction of duty, impairment of his or her dignity or for other reasons; |
| 4. | Where a member fails to recuse himself or herself even if he or she falls under any of the subparagraphs of Article 9-3 (12); |
| 5. | Where a member personally indicates his or her intention to discontinue performing his or her duties. |
| (2) | A person who has recommend the member pursuant to the provisions of Article 9-3 (3) 2 through 5 may withdraw his or her recommendation, where the recommended member falls under any of the subparagraphs of paragraph (1). |
| (3) | Where a member under Article 9-3 (3) 6 falls under any of the subparagraphs of paragraph (1), the Minister of Economy and Finance may dismiss the relevant member. |
[This Article Newly Inserted on May 10, 2016]
| Article 10 (Methods and Procedures of Questions and Replies on Interpretation of Tax Law) |
| (1) | The Minister of Economy and Finance and the Commissioner of the National Tax Service shall, with regard to questions about the interpretation of tax law, make a reply by interpreting such questions according to standards for the interpretation of tax law under Article 18 of the Act. |
| (2) | The Commissioner of the National Tax Service shall deliver a copy of the document which has been sent as a reply under paragraph (1) to the Minister of Economy and Finance by the last day of the month following the month in which the date of such reply falls. <Amended on Feb. 15, 2013> |
| (3) | The Commissioner of the National Tax Service shall, when a question under paragraph (1) falls under any subparagraph of Article 9-3 (1), make a request for the interpretation thereof to the Minister of Economy and Finance, accompanied by his or her opinions. <Amended on Feb. 15, 2013> |
| (4) | The Commissioner of the National Tax Service may, if he or she has different opinions on the interpretation made by the Minister of Economy and Finance under paragraph (3), request for re-interpretation thereof based on justifiable grounds. |
| (5) | Any question regarding the interpretation of tax law which has been submitted to the Minister of Economy and Finance shall be delivered to the Commissioner of the National Tax Service and such fact shall be informed to the civil petitioner: Provided, That in cases falling under any of the following subparagraphs, the Minister of Economy and Finance may directly make a reply to the civil petitioner. In such cases, a copy of the document which has been sent as a reply shall be delivered to the Commissioner of the National Tax Service: <Amended on Feb. 5, 2016> |
| 1. | Any question falling under any subparagraph of Article 9 (3) 1, and thus subject to deliberation by the Examination Committee on Established Rules for National Taxes; |
| 2. | Any question which has been made again with regard to the interpretation of tax law by the Commissioner of the National Tax Service and to which reply of the Commissioner of the National Tax Service is attached (excluding matters concerning factual judgment); |
| 3. | Where tax law is newly legislated or amended and for which interpretation by the Minister of Economy and Finance is needed; |
| 4. | Other cases deemed necessary by the Minister of Economy and Finance to protect the rights of taxpayers, which require interpretation based on the purpose of the legislation of tax law. |
| (6) | Matters necessary for questions, replies, etc. on the interpretation of tax law, in addition to those provided for in paragraphs (1) through (5), shall be determined by Ordinance of the Ministry of Economy and Finance. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 10-2 Deleted. <Feb. 12, 2019> |
| Article 11 (Value of Inherited Property) |
| (1) | Properties acquired by inheritance under Article 24 (1) of the Act shall be valuated using the following formula: |
The total amount of properties acquired by inheritance - (the total amount of debts due to inheritance + inheritance tax either levied or to be paid due to inheritance)
| (2) | The values of the total amount of property and the total amount of debts pursuant to paragraph (1) shall be appraised by applying mutatis mutandis Articles 60 through 66 of the Inheritance Tax and Gift Tax Act. |
| (3) | When applying paragraph (1), the value of inherited property, including assets and liabilities which an heir under Article 24 (1) of the Act inherits and an inheritance tax that the heir should pay; insurance money deemed inherited property pursuant to paragraph (2) of the aforesaid Article; and an inheritance tax to be paid by a person who receives such insurance money, shall be calculated. <Newly Inserted on Feb. 3, 2015> |
| (4) | "Percentage prescribed by Presidential Decree" in the former part of Article 24 (3) of the Act means a percentage calculated by dividing the value of inherited property for each heir (including a beneficiary under Article 24 (1) and a person who has relinquished his or her inheritance under paragraph (2) of the aforesaid Article; hereinafter the same shall apply in this paragraph) pursuant to paragraph (1) by the total amount of the values of property inherited by each heir. <Newly Inserted on Feb. 3, 2015; Feb. 5, 2016> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 12 (Report on Representative of Heirs) |
| (1) | The report of the representative of heirs under the latter part of Article 24 (3) of the Act shall be made by a document (including electronic documents) in which the name, address or domicile of the said representative, and other necessary matters are entered, within 30 days after the inheritance commences. <Amended on Feb. 5, 2016> |
| (2) | When the report under the latter part of Article 24 (3) of the Act is not made, the head of tax office may designate one person, among the heirs, as a representative. In such cases, the head of tax office shall notify it to each heir, without delay, by a document stating such action. <Amended on Feb. 5, 2016> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 12-2 (Types of Unlawful Acts) |
| (1) | "Deception or other unlawful act prescribed by Presidential Decree" in the former part of Article 26-2 (2) 2 of the Act means any of the acts falling under Article 3 (6) of the Punishment of Tax Offenses Act. <Newly Inserted on Feb. 2, 2012; Feb. 12, 2019; Feb. 11, 2020> |
| (2) | "False statement or omission in the return, as prescribed by Presidential Decree" in Article 26-2 (4) 3 of the Act means cases falling under any of the following subparagraphs: <Amended on Feb. 2, 2012; Feb. 11, 2020> |
| 1. | When the return is filed after deducting fabricated debts from the value of the inherited or donated property; |
| 2. | When any property is omitted in the return of inherited or donated property, such as where the property required for the transfer of rights or registration, recording or change of title, etc. (hereinafter in this subparagraph, referred to as "registration, etc.") is not registered, etc. in the name of the heir or donee; |
| 3. | When deposits, stocks, bonds, insurance proceeds, or other financial assets are omitted in the return of inherited or donated property. |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 2, 2012]
| Article 12-3 (Initial Date in Reckoning Exclusion Period for Imposition of National Taxes) |
| (1) | Dates on which national taxes may be levied pursuant to Article 26-2 (9) of the Act shall be as set forth in the following subparagraphs: <Amended on Feb. 12, 2019; Feb. 11, 2020> |
| 1. | For the national taxes, tax base and amount of tax of which are reported (excluding the comprehensive real estate holding tax reported in accordance with Article 16 (3) of the Comprehensive Real Estate Holding Tax Act), the date following the report deadline or the deadline for submission of a written report (hereinafter referred to as "report deadline for tax base"), relating to the tax base and amount of tax of the relevant national taxes. In such cases, the report deadline and the amendment report deadline relating to the periods of interim payments and scheduled report shall not be included in the report deadline for tax base; |
| 2. | For the comprehensive real estate holding tax and stamp tax, the date when the liability to pay such national taxes comes into existence. |
| (2) | National taxes may be levied on the dates set forth in the following subparagraphs, notwithstanding paragraph (1): |
| 1. | For the national taxes levied upon a withholding agent or taxpayers' association, the date following the statutory due date for payment of the amount of the withholding tax concerned or the amount of the tax collected from the tax associations; |
| 2. | If the statutory due date for payment, pursuant to subparagraph 1, or the report deadline for tax base is extended, the date immediately following such an extended period; |
| 3. | If the amount of tax is collected on the grounds of a failure to fulfill obligations, etc. in accordance with deduction, exemption, non-taxation or the application of low tax rates, etc., the day on which the grounds that make it possible to collect the relevant deducted amount of tax, etc. accrue (in cases of benefiting any income deduction, referring to the amount of tax equivalent to the deducted income amount and in cases of benefiting low tax rates, referring to the amount of tax equivalent to a difference from general tax rates; hereinafter in this subparagraph referred to as the "deducted amount of tax, etc."). |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 11, 2020]
| Article 12-4 Deleted. <Feb. 11, 2020> |
| Article 13 Deleted. <Feb. 17, 2021> |
| Article 14 Deleted. <Feb. 17, 2021> |
| Article 15 Deleted. <Feb. 17, 2021> |
| Article 16 Deleted. <Feb. 17, 2021> |
| Article 17 Deleted. <Feb. 17, 2021> |
CHAPTER III RELATION BETWEEN NATIONAL TAXES AND COMMON CLAIMS
| Article 18 (Priority of National Taxes) |
| (1) | Deleted. <Dec. 30, 2003> |
| (2) | A fact that a right falling under any item of Article 35 (1) 3 of the Act has been established pursuant to the latter part, with the exception of the items, of the same subparagraph shall be proved by any of the following means: <Amended on Feb. 18, 2010; Feb. 13, 2018; Feb. 11, 2020> |
| 1. | A certified copy of a register of real estate; |
| 2. | Certification by a notary; |
| 3. | A document recognized by the head of the tax office as a certification pertaining to the pledge; |
| 4. | A document recognized by the head of the tax office as a certification by public documents or books of financial institutions. |
| (3) | "Amount calculated by the method prescribed by Presidential Decree" in the proviso of Article 35 (1) 3-2 of the Act means the amounts classified as follows: <Newly Inserted on Feb. 28, 2023> |
| 1. | Where the immediate prior holder has no right specified in any item of Article 35 (1) 3 of the Act (hereinafter referred to as "right to lease on a deposit basis, etc.") established on the relevant property before he or she held the relevant property: The sum of all delinquent national taxes of the immediate prior holder whose statutory due date is earlier than the earliest date of establishment of the right to lease, etc. during the immediate prior holder's holding period; |
| 2. | Where there is a right to lease on a deposit basis, etc. established on the relevant property before the immediate prior holder owns such property: 0 won. |
| (4) | When the head of the tax office seizes a property related to claims having priority to national taxes, etc. pursuant to Article 35 (1) 4 and 5 of the Act, he or she shall notify the relevant claimant of such fact, in writing stating the following matters: Provided, That where there are several persons holding claims pursuant to Article 35 (1) 5 of the Act, such fact may be notified to a representative selected by the head of the tax office, and the representative who receives such notification shall, through public notification or a posting, inform other claimants of such fact: <Amended on Feb. 18, 2010; Feb. 15, 2013; Feb. 28, 2023> |
| 1. | Name, and address or domicile of the delinquent taxpayer; |
| 2. | The taxable period, items of taxation, amount of tax, and due date for payment of the national taxes related to seizure; |
| 3. | The type, quantity, and quality of the seized property; |
| (5) | Notification of seizure to the person having the right to provisional registration under Article 35 (5) of the Act and matters necessary for the specific scope of the immediate prior holder's delinquent national taxes under paragraph (3), etc. shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Amended on Feb. 18, 2010; Feb. 5, 2016; Feb. 11, 2020; Feb. 28, 2023> |
| Article 18-2 (Scope of Related Persons Colluding in Presumed False Contract) |
"A person prescribed by Presidential Decree from among related persons" in the latter part, with the exception of the subparagraphs, of Article 35 (6) of the Act means a person who is in the relationship falling under any of the followings: <Amended on Feb. 11, 2020>
| 1. | Relationship of relatives; |
| 2. | Economic control relationship; |
| 3. | Relationship provided for in Article 1-2 (3) 1 (a), 2 (a) and (b) from among the management control relationships. In such cases, in the application of Article 1-2 (4), "30/100" in Article 1-2 (4) 1 (a) and 2 (b) shall be deemed "50/100." |
[This Article Wholly Amended on Feb. 2, 2012]
| Article 19 (Limits of Secondary Tax Liability of Liquidator) |
The value of property under the subparagraphs of Article 38 (2) of the Act shall be the current market value of the remaining property, as of the day of distributing or transferring it after liquidation. <Amended on Feb. 11, 2020>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 20 (Scope of Application of Secondary Tax Liability of Investor) |
| (1) | "Securities market prescribed by Presidential Decree" in the main clause, with the exception of the subparagraphs, of Article 39 of the Act means a marketable securities market under Article 176-9 (1) of the Enforcement Decree of the Financial Investment Services and Capital Markets Act and the KOSDAQ market under Article 8 of the Addenda to the partially amended Enforcement Decree of the Financial Investment Services and Capital Markets Act (Presidential Decree No. 24697). <Newly Inserted on Feb. 17, 2021> |
| (2) | "A person prescribed by Presidential Decree from among his or her related persons" in subparagraph 2 of Article 39 of the Act means a person in a relationship falling under any of the subparagraphs of Article 18-2 with a relevant stockholder or a member falling under any item of subparagraph 2 of Article 39 of the Act. <Amended on Aug. 27, 2013; Feb. 17, 2021> |
[This Article Wholly Amended on Feb. 2, 2012]
[Title Amended on Feb. 17, 2021]
| Article 20-2 Deleted. <Dec. 31, 1998> |
| Article 21 (Limits of Secondary Liability for Tax by Juristic Person) |
The assessment of the total amount of assets and the total amount of liabilities pursuant to Article 40 (2) of the Act shall be based on the current market value on the date of the expiration of the due date for payment of the national taxes (in cases of two or more national taxes, the national taxes, the due date of which arrives later).
[This Article Wholly Amended on Feb. 18, 2010]
| Article 22 (Scope of Transfer and Acquisition of Business) |
"Transferee of the business prescribed by Presidential Decree" in Article 41 (1) of the Act means a person who has succeeded to all rights (excluding rights related to amounts receivable) and all obligations (excluding obligations related to amounts payable) with respect to such business as a whole. <Amended on Feb. 12, 2019>
| 1. | A person who has a special relationship with a transferor; |
| 2. | A person who acquires a business for the purpose of tax avoidance by a transferor; |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 23 (Limits of Secondary Liability for Tax by Business Transferee) |
| (1) | Where a transferor of the business under Article 41 (1) of the Act has two or more business places, the secondary liability to pay taxes by the person who has acquired one of those places of business shall be limited to the national taxes and forced collection charges which have been imposed on the place of business acquired (where there are national taxes and forced collection charges which are common to two or more places of business, including the amount distributed to the acquired place of business). <Amended on Feb. 12, 2019; Feb. 17, 2021> |
| (2) | "Value of the transferred property" in Article 41 (2) of the Act means values of the following subparagraphs: |
| 1. | Where the transferee of business paid an amount or has an amount to be paid to the transferor, such amount; |
| 2. | Where the amount under subparagraph 1 is non-existent or uncertain, or is considerably lower in comparison to the market value, the value derived by deducting the total amount of liabilities from the total amount of assets, after appraising such acquired assets and liabilities by applying mutatis mutandis the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act. |
| (3) | Notwithstanding paragraph (2), if the difference between the amount under subparagraph 1 of the same paragraph and the current market price is not less than 300 million won or not less than the amount equivalent to 30/100 of the current market price, the value shall be the larger amount out of the amount under subparagraph 1 of the same paragraph and the amount under subparagraph 2 of the same paragraph. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 24 (Disposition of Return Violating Jurisdiction) |
| (1) | As for a return of tax base submitted to the head of a tax office other than the head of the competent tax office under Article 43 (1) of the Act, the person who has filed the relevant return shall be directed to submit the said return to the head of relevant tax office, by clarifying the competent tax office. |
| (2) | In cases under paragraph (1), if it is found, after receiving the relevant return of tax base, that such return falls outside of one's jurisdiction, it shall be forwarded, without delay, to the head of the competent tax office, and the relevant taxpayer shall be notified by a document stating thereof. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 25 (Revised Return of Tax Base) |
| (1) | In the revised return of tax base under Article 45 of the Act, the matters falling under the following subparagraphs shall be entered, and if there exist any documents to be attached to the original return of tax base relating to the revised part, the documents that include such revisions shall be attached thereto: |
| 1. | Originally returned tax base and the amount of tax; |
| 2. | Revised return of tax base and the amount of tax; |
| 3. | Other necessary matters. |
| (2) | "Grounds prescribed by Presidential Decree, such as an omission in the course of exact calculation, tax adjustment, etc. by a withholding agent" in Article 45 (1) 3 of the Act means any of the following cases: <Amended on Feb. 21, 2014> |
| 1. | Where a withholding agent omits income of a person falling under any of subparagraphs 1 through 7 of Article 73 (1) of the Income Tax Act in the course of exact calculation; |
| 2. | Where the amount corresponding to treasury subsidies, etc. under Article 36 (1) of the Corporate Tax Act and construction charges under Article 37 (1) of the same Act are not concurrently included in the profits and losses in the process of tax adjustment; |
| 3. | Other grounds similar to subparagraph 2, which are prescribed by Ordinance of the Ministry of Economy and Finance. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 25-2 (Ex Post Factor Causes) |
"Ground prescribed by Presidential Decree" in Article 45-2 (2) 5 of the Act means any of the following cases: <Amended on Feb. 7, 2017; Feb. 12, 2019>
| 1. | For the purposes of the original return, decision, or correction, where the permission or other disposition of the authorities is canceled regarding the validity of transactions or actions, etc. which served as the basis for the calculation of the tax base and amount of tax; |
| 2. | For the purposes of the original return, decision, or correction, where a contract is rescinded regarding the validity of transactions or actions, etc. which served as the basis for the calculation of the tax base and amount of tax, due to the exercise of the rights of rescission, or is either canceled or rescinded due to a compelling ground which occurred after the conclusion of the relevant contract; |
| 3. | For the purposes of the original return, decision, or correction, where the tax base and amount of tax could not be calculated due to the seizure of books, records, and documentary evidence, or other compelling ground, but the relevant ground ceases to exist later; |
| 4. | Other grounds similar to those prescribed in subparagraphs 1 through 3. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 25-3 (Request for Correction) |
| (1) | A person who intends to request a decision or correction pursuant to Article 45-2 (1), (2), and (5) of the Act shall submit a written request for decision or correction stating the following: <Amended on Feb. 11, 2020; Feb. 17, 2021> |
| 1. | Name and address or domicile of the applicant; |
| 2. | The tax base and amount of tax before the decision or correction; |
| 3. | The tax base and amount of tax after the decision or correction; |
| 4. | Grounds for requesting a decision or correction; |
| 5. | Other necessary matters. |
| (2) | “Reasons prescribed by Presidential Decree, including discontinuation of business by a withholding agent” in the latter part of Article 45-2 (5) of the Act means any of the following: <Newly Inserted on Feb. 11, 2020; Feb. 17, 2021> |
| 1. | Bankruptcy, closure or other cases equivalent thereto of a withholding agent; |
| 2. | Where a person subject to withholding requests a withholding agent to make a correction with good cause, but the withholding agent fails to comply with such request. |
| (3) | Where any of the following persons subject to withholding intends to apply for correction pursuant to Article 45-2 (1) and (2) of the Act, which is applied mutatis mutandis under Article 45-2 (5) of the same Article, he or she shall submit a written request for correction under paragraph (1) to the head of the tax office having jurisdiction over the place of tax payment of the relevant withholding agent: <Newly Inserted on Feb. 11, 2020; Feb. 17, 2021> |
| 1. | Where a person subject to withholding who falls under Article 73 (1) 8 or 9 of the Income Tax Act applies for correction of the relevant income; |
| 2. | Where a non-resident or a foreign corporation falling under any subparagraph of paragraph (2) applies for correction. |
| (4) | A written request for correction filed under paragraph (1) shall be submitted, accompanied by the following documents, in cases falling under paragraph (3) 2: <Newly Inserted on Feb. 17, 2021> |
| 1. | Materials proving that any subparagraph of paragraph (2) is applicable; |
| 2. | A resident certificate issued by the competent authority of the country of residence of the relevant real beneficiary, which can prove that he or she is the real beneficiary of domestic source income. |
| (5) | Notwithstanding the provisions, with the exception of the subparagraphs, of paragraph (3), where a person subject to withholding submits a written request for correction to the head of a tax office other than the head of the competent tax office, the head of the tax office in receipt of the written request for correction shall forward it to the head of the tax office having jurisdiction over the place of tax payment of the withholding agent without delay, and notify the relevant person subject to withholding accordingly in writing. <Newly Inserted on Feb. 17, 2021> |
| (6) | The head of the competent tax office submitted with a written request for correction under paragraph (3) or the head of the competent tax office who receives the written request for correction from another head of the tax office under paragraph (5) may request that the written request be supplemented within a specified period not exceeding 30 days, if deemed necessary. In such cases, the supplementation period shall not be counted towards the period under Article 45-2 (3) of the Act. <Newly Inserted on Feb. 11, 2020; Feb. 17, 2021> |
| (7) | A request for supplementation referred to in paragraph (6) shall be made in writing stating all the following: <Newly Inserted on Feb. 11, 2020; Feb. 17, 2021> |
| 1. | The matters to be supplemented; |
| 2. | The reason for request of supplementation; |
| 3. | The period for supplementation; |
| 4. | Other necessary matters. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 25-4 (Tax Base Return after Term) |
| (1) | A person who intends to file a return of tax base after the due date pursuant to Article 45-3 of the Act shall submit a return of tax base after the due date to the head of the competent tax office. |
| (2) | The provisions of tax law shall govern a return of tax base after the due date under Article 45-3 of the Act. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 26 (Voluntary Payment of Additional Amount) |
A person who pays additional amount of national taxes voluntarily according to Article 46 of the Act shall submit an invoice of voluntary payment of additional amount prepared by recording the details of the original invoice in the invoice of voluntary payment prescribed by tax law.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 26-2 Deleted. <Feb. 17, 2021> |
| Article 27 Deleted. <Feb. 11, 2020> |
| Article 27-2 (Additional Tax on Underreporting or Excess Tax Refund Claims) |
| (1) | Deleted. <Feb. 3, 2015> |
| (2) | Where matters stated in an export performance statement submitted pursuant to subparagraph 1 of the Table of Article 101 (1) of the Enforcement Decree of the Value-Added Tax Act, a statement of the electronic issuance of a local letter of credit or a written verification of purchase submitted pursuant to subparagraph 3 (a) of the Table of the aforesaid paragraph, and the list of accompanying documents for zero tax rate submitted pursuant to paragraphs (2) through (4) of the aforesaid Article are erroneously stated, but such facts are verified by relevant evidential data, etc., Article 47-3 (2) 2 of the Act shall not apply thereto. <Amended on Jun. 28, 2013; Feb. 3, 2015; Feb. 7, 2017> |
| (3) | Where a return prescribed in Article 47-3 of the Act is filed underreportedly or overreportedly by an unlawful conduct; the underreported amount of paid tax, etc. by an unlawful conduct (hereafter in this paragraph, referred to as "unlawfully underreported amount of paid tax") and other underreported amount of paid tax, etc. (hereinafter in this paragraph, referred to as "generally underreported amount of paid tax") are included in the undereported amount of paid tax, etc. under paragraph (1) of the aforesaid Article, with the exception of its subparagraphs; and it is difficult to distinguish the unlawfully underreported amount of paid tax from the generally underreported amount of paid tax, the amount calculated using the following formula shall be the unlawfully underreported amount of paid tax: <Amended on Feb. 3, 2015; Feb. 7, 2017> |
[This Article Wholly Amended on Feb. 2, 2012]
| Article 27-3 Deleted. <Feb. 2, 2012> |
| Article 27-4 (Additional Tax for Delayed Payment and Interest Rate of Additional Tax for Delayed Payment Including Withholding Tax) |
"Interest rate prescribed by Presidential Decree" in Articles 47-4 (1) 1 and 2 and 47-5 (1) 2 of the Act means the rate of 22/100,000 per day. <Amended on Feb. 2, 2012; Feb. 12, 2019; Feb. 15, 2022>
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 17, 2021]
| Article 27-5 (Exclusion from Application of Additional Tax for Delayed Payment) |
"Methods prescribed by Presidential Decree" in Article 47-4 (3) 6 of the Act means examination by the assessment deliberative committee pursuant to the proviso, with the exception of the subparagraphs, of Article 49 (1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.
[This Article Newly Inserted on Feb. 17, 2021]
| Article 28 (Reduction and Exemption of Additional Tax) |
| (1) | "Cases prescribed by Presidential Decree" in Article 48 (1) 3 of the Act means any of the following cases: <Newly Inserted on Feb. 12, 2019; Feb. 17, 2021> |
| 1. | Where a tax return is filed or tax is paid according to questions, replies, etc. on the interpretation of tax law pursuant to Article 10, but another tax disposition is made thereafter; |
| 2. | Where it becomes impossible to perform his or her duties under tax law due to the expropriation or use of land, etc. under the Act on Acquisition of and Compensation for Land for Public Works Projects, urban or Gun planning under the National Land Planning and Utilization Act, and other statutes or regulations; |
| 3. | Where actual damage insurance money under Article 118-5 (1) of the Enforcement Decree of the Income Tax Act (referring to that paid by a person falling under any subparagraph of Article 216-3 (7) of that Decree) is excluded from medical expenses, but where a person files a revised return on income tax for the taxable period during which medical expenses were paid after being paid the relevant insurance money because of the differences between the taxable period during which the medical expenses, the cause of the payment of actual damage insurance money, were paid and the taxable period during which the relevant insurance money was paid (limited to where a revised return is filed by the deadline for filing the final return on the tax base of the global income tax for the taxable period during which the relevant insurance money is paid). |
| (2) | A person who intends to have an additional tax reduced or exempted in accordance with Article 48 (1) or (2) of the Act shall file an application stating the following matters with the head of the competent tax office (including the head of the competent customs office or the head of the competent local government; hereafter in this Article the same shall apply): <Amended on Feb. 12, 2019> |
| 1. | Items of taxation and year of imposition of national tax related to the additional taxes subject to the application for reduction or exemption and types and amounts of the relevant additional taxes; |
| 2. | Reason for failure to perform the duty (limited to cases of Article 48 (1) of the Act). |
| (3) | In cases under paragraph (2), if documentation evidencing reasons stated in subparagraph 2 of the same paragraph exist, such documentation shall be attached thereto. <Amended on Feb. 12, 2019> |
| (4) | The head of the competent tax office shall, upon receiving an application under paragraph (2), notify the applicant of whether the application is approved. <Amended on Feb. 12, 2019> |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 12, 2019]
| Article 29 (Grounds for Exception from Reduction or Exemption of Penalty Tax) |
The filing of a revised return of tax base with a prior knowledge of correction under Article 48 (2) 1 and 2 of the Act shall be any of the following cases:
| 1. | Where a person submits a revised return of tax base or a return of tax base after the term, with the knowledge that tax officials commenced investigations into the relevant tax: |
| 2. | Where a person submits a revised return of tax base after receiving a notice requiring explanation for materials for assessment in regards to the relevant tax from the head of the competent tax office. |
[This Article Wholly Amended on Feb. 15, 2013]
| Article 29-2 (Limit of Additional Tax) |
| (1) | The limit of additional taxes under Article 49 (1) of the Act shall be classified in accordance with the substance of the obligations imposed under tax law. |
| (2) | The applicable periods of the limits on additional taxes under the subparagraphs of Article 49 (1) of the Act shall be categorized as follows: |
| 1. | Additional taxes under the Income Tax Act, the Corporate Tax Act, and the Value-Added Tax Act: The unit of the taxable period; |
| 2. | Additional taxes under the Inheritance Tax and Gift Tax Act: The unit of the period during which the obligations under the said Act shall be fulfilled; |
| 3. | Additional taxes under Article 30-5 (5) of the Restriction of Special Taxation Act: The unit of the period during which the obligations under the said Act shall be fulfilled; |
| 4. | Additional taxes under Article 90-2 (1) of the Restriction of Special Taxation Act: The unit of taxable period for income tax. |
[This Article Wholly Amended on Feb. 18, 2010]
CHAPTER V REFUNDS OF NATIONAL TAXES AND ADDITIONAL PAYMENTS ON NATIONAL TAX REFUND
| Article 30 Deleted. <Feb. 2, 2012> |
| Article 31 (Appropriation of National Tax Refunds) |
| (1) | Where the head of a tax office appropriates the national tax refunds (including additional payments on national tax refunds) to another national taxes or forced collection charges pursuant to Article 51 (2) and (8) of the Act, he or she shall notify the taxpayer in writing thereof. <Amended on Feb. 13, 2018; Feb. 12, 2019; Feb. 17, 2021> |
| (2) | Where the head of a tax office appropriates the national tax refunds pursuant to Article 51 (2) of the Act, such refunds shall be appropriated preferentially for national taxes in arrears and forced collection charges under subparagraph 2 of that paragraph: Provided, That where a taxpayer consents to or applies for appropriation for national taxes to be paid by a notice of tax payment under subparagraph 1 of that paragraph, the refunds shall be appropriated preferentially for national taxes to be paid by such notice of tax payment. <Newly Inserted on Feb. 13, 2018; Feb. 12, 2019; Feb. 17, 2021> |
| (3) | For national tax refunds prescribed in Article 51 (8) of the Act, where the tax item for such refunds is the same as those for which a national tax refund becomes due, the refunds shall be appropriated preferentially for the same tax item. <Newly Inserted on Feb. 13, 2018> |
| (4) | Where two or more cases for which national tax refunds shall be appropriated pursuant to Article 51 (2) and (8) of the Act, national tax refunds for whichever of such cases first reaches the statute of limitation shall be appropriated earlier. <Newly Inserted on Feb. 13, 2018> |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 13, 2018]
| Article 32 (Occurrence Date of Refund of National Taxes) |
"Occurrence date of refund of national taxes prescribed by Presidential Decree" in Article 51 (3) of the Act means any date listed below: <Amended on Feb. 15, 2013; Jun. 2, 2020; Feb. 17, 2021; Feb. 15, 2022>
| 1. | National tax refund due to erroneous or double payment, or correction or cancellation of a return or assessment that forms the basis of the relevant payment: The date of the relevant payment (where tax is paid for interim tax prepayment or by tax withholding pursuant to tax law, the expiration date of statutory due date of return of the relevant tax item): Provided, That if the national tax refund is paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax refund computed retroactively in the order of due dates until it reaches such due amount; |
| 2. | National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption; |
| 3. | Refund by the amendment of statutes after lawful payment: The enforcement date of such statutes; |
| 4. | Refund due to filing of refundable tax, an application for refund or correction of the amount of refundable tax filed under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, or the Restriction of Special Taxation Act: The date of such filing or application, Provided, That where the refund is made upon determination because the amount of refundable tax is not filed (including where a return after due date is filed pursuant to Article 45-3 of the Act after the relevant statutory due date elapses), it shall be the date of relevant determination; |
| 5. | Refund of any amount of tax, which is paid by a withholding agent through a year-end tax settlement or tax withholding, upon request for correction under Article 45-2 (5): The expiration date of payment of tax payable by year-end tax settlement, or payment of withholding taxes; |
| 6. | Refund of labor encouragement subsidy under Article 100-8 of the Restriction of Special Taxation Act: The date of determination of such labor encouragement subsidy. |
[This Article Newly Inserted on Dec. 30, 2010]
| Article 33 (Payment of National Tax Refund) |
| (1) | The head of a tax office shall appropriate national tax refunds (including additional payments on refunds of national tax) pursuant to Article 51 of the Act. If any fund remains, he or she shall request the Bank of Korea to pay it to the taxpayer out of the appropriate revenue for the relevant year. |
| (2) | The Bank of Korea shall, upon receiving the notification under paragraph (1), without delay take the steps necessary for the refund. |
| (3) | Any person who intends to make a claim under the latter part of Article 51 (1) of the Act shall file an application for refund prescribed by Ordinance of the Ministry of Economy and Finance with the head of the competent tax office. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 33-2 (Adjustment between Tax Revenue Accounts under Control of Head of Tax Office) |
| (1) | When the Commissioner of the National Tax Service or the commissioner of a regional tax office recognizes that the tax revenue under the control of the head of the competent tax office is or may be insufficient to pay refunds of national taxes, upon the request of the head of tax office concerned, he or she may issue an order to transfer the amount required from the account of the tax revenue of the head of another tax office. In such cases, the transfer order shall be issued by the order of transfer of revenue and the details of that order shall also be notified to the head of tax office that requested such transfer. |
| (2) | The head of a tax office, in receipt of the order under paragraph (1), shall prepare a written request for transfer of revenue detailing that the relevant amount shall be transferred from its revenue account to the revenue account under the head of the other tax office and make a claim to the Bank of Korea. |
| (3) | In receipt of the request under paragraph (2), the Bank of Korea shall transfer the funds without delay and notify the head of the competent tax office. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 34 (Payment of National Tax Refunds through Account Transfer) |
| (1) | The head of a tax office may pay national tax refund, by means of account transfer, a taxpayer who has opened an account with a financial institution, etc. or postal service office and reported that account to the head of the tax office. |
| (2) | The head of a tax office shall, where intending to pay the national tax refunds under paragraph (1), forward the request for payment of the national tax refund by means of account transfer (hereinafter referred to as the "request for payment by means of account transfer") to the Bank of Korea or the postal service office. |
| (3) | The Bank of Korea or the postal service office shall, upon receiving the request for payment by means of account transfer, pay the amount necessary for the refund by transferring it to the account of tax payer, and notify the head of the relevant tax office of details thereof: Provided, That if the payment is impossible due to the unknown account, etc., it shall notify the head of a tax office thereof no later than the day following the date of receiving the request for payment by means of account transfer. |
| (4) | The head of a tax office shall, upon receiving the notification under the proviso of paragraph (3), verify without delay the account number, etc. of tax payer, and again forward the request for payment by means of account transfer to the Bank of Korea or the postal service office: Provided, That the head of the relevant tax office may, where the account number, etc. of tax payer is unknown until 30 days elapse from the date of receiving the notification under the proviso of paragraph (3), pay the national tax refunds by means of cash payment under Article 35. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 34-2 Deleted. <Dec. 29, 2000> |
| Article 35 (Cash Payment of National Tax Refunds) |
| (1) | With respect to the taxpayer for whom the payment of national tax refunds may not be made by means of account transfer under Article 34, the head of a tax office may pay it by means of cash payment. |
| (2) | The head of a tax office shall, where he or she pays national tax refunds under paragraph (1), forward the request for cash payment of national tax refunds (hereinafter referred to as "request for cash payment") to the postal service office. |
| (3) | The postal service office shall, upon receiving the request for cash payment, pay the national tax refunds to the tax payer under Article 37, and notify the head of the relevant tax office of its details. |
| (4) | The head of tax office may, while the tax payer requests the payment by means of account transfer when the procedures for paying the national tax refunds by means of cash payment are in progress, have the national tax refunds paid by means of account transfer under Article 34. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 36 (Refund Notice to Taxpayer) |
The head of a tax office shall, where he or she has requested the Bank of Korea or the postal service office to pay the national tax refunds under Article 35, forward to the taxpayer the notice of national tax refund, specifying the relevant amount, reasons, method of receipt, place of payment, date of payment request and other necessary matters (hereinafter referred to as "notice of national tax refunds"). <Amended on Feb. 17, 2021>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 37 (Procedures for Cash Payment of National Tax Refunds) |
| (1) | The postal service office shall, where the notice of national tax refunds is presented by a taxpayer bound to be paid by means of cash payment under Article 35, without delay compare it with the request for cash payment and verify, and then pay it according to the relevant contents: Provided, That this shall not apply to cases where one year has elapsed since the date of request for payment which is indicated on the notice of national tax refund. |
| (2) | The postal service office shall, when it pays the national tax refunds under paragraph (1), have the tax payer present his or her resident registration certificate or other identification cards, and verify whether the relevant taxpayer is a lawful title holder. |
| (3) | In cases under paragraph (2), the resident registration number of the recipient shall be entered on the margin of the notice of national tax refund, and have him or her sign thereon. |
| (4) | For cases falling under the proviso of paragraph (1), when the taxpayer intends to receive the national tax refunds, he or she shall apply to the head of the competent tax office in writing with documents stating the following matters, along with the notice of national tax refunds. In such cases, the head of a tax office shall pay the refund by taking the refund procedures set forth in this Chapter: <Amended on Feb. 12, 2019; Feb. 17, 2021> |
| 1. | The year and amount of the national taxes or forced collection charges applied for refund; |
| 2. | The reason for failing to receive it until one year has elapsed after receiving the notice of national tax refund. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 38 (Provision of Refund Funds to Postal Service Office) |
The head of a tax office shall forward the request for payment by means of account transfer or the request for cash payment to the postal service office, via the Bank of Korea. In such cases, the Bank of Korea shall provide the amount necessary for the refund so as to have the postal service office be able to pay the national tax refunds to the taxpayer.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 39 (Settlement of Unpaid Funds by Postal Service Office) |
If any funds are left unpaid within one year from the date of requesting payment by the head of a tax office from among the amount of refund under Article 35, the postal service office shall cancel the relevant payment, and pay it to the revenue of the fiscal year whereto the date of cancellation belongs.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 40 Deleted. <Dec. 29, 2000> |
| Article 41 Deleted. <Dec. 29, 2000> |
| Article 42 Deleted. <Feb. 2, 2012> |
| Article 43 (Statement of Account of Amount of National Tax Refunds) |
The head of a tax office shall submit, to the Chairman of the Board of Audit and Inspection, the statement of account on amount of national tax refunds, along with attesting documents.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 43-2 (Refund of Property Paid in Kind) |
| (1) | Where property paid in kind is refunded in accordance with the former part of Article 51-2 (1) of the Act, it shall be refunded by the head of the competent tax office according to the order of refund requested by a taxpayer, or, in the absence of such request, according to the reverse order of permission for property appropriated for payment in kind prescribed in Article 74 (2) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act. <Amended on Feb. 7, 2017> |
| 1. | Deleted; <Feb. 7, 2017> |
| 2. | Deleted. <Feb. 7, 2017> |
| (2) | "Cases prescribed by Presidential Decree, such as where the relevant property paid is sold or used for other purpose" in Article 51-2 (2) of the Act means any of the following cases: <Amended on Feb. 7, 2017> |
| 1. | Where it is difficult to refund the property paid in kind by division due to its nature; |
| 2. | Where the property paid in kind is on hire or being used for other administrative purpose; |
| 3. | Cases determined by the Commissioner of the National Tax Service, such as where it is deemed difficult to refund the property paid in kind as a plan for its use has been formulated. |
| (3) | In making refunds under paragraph (1), the expenses disbursed by the State for the maintenance or management of the property paid in kind shall be borne by the State: Provided, That where the State has made capital expenditures under Article 31 (2) of the Enforcement Decree of the Corporate Tax Act with respect to the property paid in kind, the expenses therefor shall be borne by the taxpayer concerned. |
| (4) | In making refunds under paragraph (1), legal and natural yields generated after the receipt of the property paid in kind shall revert to the National Treasury, not to the taxpayer. <Amended on Feb. 7, 2017> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 43-3 (Additional Refund of National Taxes) |
| (1) | "Reckoning day of additional refund of national taxes prescribed by Presidential Decree" in Article 52 (1) of the Act shall be the date following each of the following dates: <Newly Inserted on Feb. 3, 2015; Feb. 11, 2020; Jun. 2, 2020; Feb. 17, 2021> |
| 1. | National tax refund due to erroneous or double payment, or correction or cancellation of a return or assessment that forms the basis of the relevant payment: The payment date for national taxes: Provided, That if the national taxes are paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax computed retroactively in the order of due dates until it reaches such due amount. The amount of tax paid for interim tax prepayment or by tax withholding pursuant to tax law shall be deemed to have been paid on the expiration date of statutory due date of return of the relevant tax item; |
| 2. | National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption; |
| 3. | National tax refund by the amendment of tax law after lawful payment: The enforcement date of the tax law; |
| 4. | Refund due to filing of refundable tax, an application for refund, a correction or determination under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, the Traffic, Energy and Environment Tax Act or the Restriction of Special Taxation Act: The date of filing of an application (where the date of such filing is prior to the statutory due date for return, the relevant statutory due date for return) or the date when 30 days elapse from the date of filing of such application (where the refund due date is prescribed by tax laws, the date following the refund due date): Provided, That where the refund is made upon determination because the amount of refundable tax is not filed, such date shall be the date after lapse of 30 days from the date of relevant determination; |
| 5. | Deleted. <Feb. 17, 2021> |
| (2) | The term “interest rate prescribed by Presidential Decree” in Article 52 (1) of the Act means the interest rate prescribed by Ordinance of the Ministry of Economy and Finance based on the consideration of the average interest rate on one-year term deposits offered by commercial banks (hereafter in this Article referred to as “basic interest rate”): Provided, That where a taxpayer files an objection or a request for examination or adjudication under Chapter VII of the Act, a request for examination under the Board of Audit and Inspection Act, or a litigation under the Administrative Litigation Act, and the head of a tax office pays the amount of national tax refund according to the judgment or decision thereon, the interest rate charged shall equal 1.5 times of the basic interest rate if the head of tax office pays it after at least 40 days have elapsed since the judgment or decision became final and conclusive. <Amended on Feb. 11, 2020> |
| (3) | "Civil petition for grievances prescribed by Presidential Decree" in the provisions, with the exception of the subparagraphs, of Article 52 (3) of the Act, means a civil petition filed to request that a tax authority, ex officio, cancel or change any disposition or issue other necessary dispositions pursuant to this Act or other tax laws, with regard to national tax-related matters for which a taxpayer fails to file any appeal falling under any of the subparagraphs of Article 52 (3) of the Act by the due date. <Newly Inserted on Feb. 17, 2021> |
[This Article Newly Inserted on Feb. 2, 2012]
| Article 43-4 (Transfer of National Tax Refund) |
| (1) | A taxpayer who intends to transfer the rights to the national tax refund under Article 53 of the Act shall request for such transfer to the head of the competent tax office with a document stating the following matters before the head of the tax office issues the notice of national tax refund: |
| 1. | Address and name of transferor; |
| 2. | Address and name of transferee; |
| 3. | Details of the rights to be transferred. |
| (2) | Deleted. <Feb. 11, 2020> |
[This Article Newly Inserted on Feb. 2, 2012]
CHAPTER VI EXAMINATION AND ADJUDGMENT
SECTION 1 Common Provisions
| Article 44 Deleted. <Feb. 18, 2010> |
| Article 44-2 (Dispositions Exempted from Objection) |
Cases of dispositions which are to be or should have been examined, determined or managed by the Commissioner of the National Tax Service under Article 55 (3) of the Act shall mean any of the following subparagraphs: <Amended on Feb. 5, 2016; Feb. 12, 2019>
| 1. | Disposition following a corrective order according to the audit results by the National Tax Service; |
| 2. | Disposition required to be made by the Commissioner of the National Tax Service according to tax law. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 45 Deleted. <Feb. 12, 2019> |
| Article 46 (Application for Inspection of Related Documents) |
| (1) | A person who intends to inspect or copy the details of documents related to an application for objection, request for examination, or request for adjudgment pursuant to Article 58 of the Act may make an oral request to a ruling agency. |
| (2) | The ruling agency, in receipt of the request stated in paragraph (1), shall grant the inspection or copy of the documents or verify whether the certified or abridged transcript is identical to the original documents. |
| (3) | When the ruling agency in receipt of the request stated in paragraph (1) recognizes the need, it may request the signature of the applicant of the inspection or copy. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 47 (Statements of Opinions) |
| (1) | A person who intends to state his or her opinion under Article 58 of the Act shall file an application with the relevant ruling agency with a document stating the name (where a person who makes a statement is a disposition agency, referring to its location and name), address or domicile of the person to present a written opinion and a summary of the details thereof. <Amended on Feb. 3, 2015> |
| (2) | Except for cases where it is deemed that the written opinion of the disposition agency is unnecessary in consideration of the details of the matters that have become the objectives of the request for adjudgment under the circumstance that the person who has filed a request for adjudgment does not file an application for a written opinion and only the disposition agency files an application to present its opinion, the ruling agency in receipt of the application under paragraph (1) shall determine the date and place of attendance, and time deemed necessary to make a statement of opinion, and notify the applicant thereof by at least three days before the date of opening a meeting (or the date of determination in cases of raising an objection) of the National Tax Examination Committee, the Council of Tax Judges, or the Joint Session of Tax Judges and provide the applicant with an opportunity to make a statement of opinion: Provided, That in cases of first deliberating on an application for objection, request for examination or request for adjudication, a notice shall be given by at least seven days before the date on which a meeting of the National Tax Examination Committee or the Council of Tax Judges is held. <Amended on Feb. 13, 2018> |
| (3) | In cases falling under paragraph (2), when it is deemed that a written opinion is unnecessary, the ruling agency shall notify the applicant of such purport by stating detailed reasons therefor. <Amended on Feb. 15, 2013> |
| (4) | A written opinion presented under Article 58 of the Act shall be simple and clear; and, when necessary, related evidence and other materials may be attached thereto. |
| (5) | A written opinion presented under paragraph (4) may be substituted with a submission of documents recording the opinion to be stated. |
| (6) | A notice prescribed in paragraph (2) or (3) shall be given in writing or by such simplified means of notification as telephone, mobile text messaging, facsimile, or e-mail, etc. stated in the relevant request for examination or request for adjudgment. <Newly Inserted on Feb. 15, 2013> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 48 (Notice of Disposition by Commissioner of National Tax Service) |
When the head of a tax office makes a disposition, pursuant to Article 44-2 or by a request for correction under the Board of Audit and Inspection Act, he or she shall describe the purport thereof additionally on the notice of relevant disposition.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 48-2 (Public Representative) |
| (1) | A person who intends to request the appointment of a public representative under Article 59-2 (1) of the Act shall submit to the ruling agency (in the case of a pre-assessment review under Article 81-15 of the Act, referring to the head of the tax office or the director of the regional tax office that has given the notice under the subparagraphs of paragraph (2) of the same Article; hereafter in this Article the same shall apply) documents stating the following: <Amended on Feb. 7, 2017; Feb. 11, 2020> |
| 1. | Name and domicile or residence of a person who files an objection or request for examination, adjudgment or pre-assessment review (hereafter in this Article referred to as "person who files an objection, etc."); |
| 2. | Fact that he or she meets requirements in subparagraphs of Article 59-2 (1) of the Act; |
| 3. | Matters concerning an agreement that the ruling agency may confirm whether requirements in subparagraphs of Article 59-2 (1) of the Act are met. |
| (2) | "Amounts prescribed by Presidential Decree" in Article 59-2 (1) 1 of the Act means the amounts classified as follows: |
| 1. | In cases of the amount of gross income: 50 million won. In such cases, where an application for the appointment of a public representative is filed before the deadline for filing a tax return under Article 70 of the Income Tax Act, such application is based on the amount of gross income in the two tax period preceding the tax period to which the filing date of the application belongs, and where an application for the appointment of a public representative is filed after the deadline for filing a tax return, such application is based on the amount of gross income in the tax period preceding the tax period to which the filing date of the application belongs; |
| 2. | In cases of the value of property owned: The total amount of the appraisal values of assets under the following items shall be 500 million won: |
| (a) | Land and buildings under Article 94 (1) I of the Income Tax Act; |
| (b) | Passenger cars under subparagraphs 1 and 2 of Article 123 of the Enforcement Decree of the Local Tax Act; |
| (c) | Security deposit for lease (including earnest money for lease); |
| (d) | Country club memberships and condominium memberships; |
| (e) | Stocks or investment stakes. |
| (3) | "Amount prescribed by Presidential Decree" in Article 59-2 (1) 3 of the Act means 50 million won. <Amended on Feb. 13, 2018; Feb. 28, 2023> |
| (4) | Where a person who files a request for adjudgment requests to select a public representative, the Director of the Tax Tribunal may request the Commissioner of the National Tax Service to confirm whether requirements in subparagraphs of Article 59-2 (1) of the Act are met. <Newly Inserted on Feb. 7, 2017> |
| (5) | In addition to matters prescribed in paragraphs (1) through (4), matters necessary for the operation of the public representative system, such as methods of assessment of property owned by a person who files a formal objection, etc., the term of office or commission of a public representative, methods and procedures for filing an application for the appointment of a public representative, shall be prescribed by the Commissioner of the National Tax Service in cases of filing an objection or requesting examination or pre-assessment review; and by the Director of the Tax Tribunal in cases of requesting judgment, respectively. <Amended on Feb. 7, 2017; Feb. 11, 2020> |
[This Article Newly Inserted on Feb. 3, 2015]
| Article 49 (Relief for Mistake in Notification of Method of Protest) |
| (1) | In notifying the method of protest, etc. pursuant to Articles 60 of the Act and Article 48 of this Decree, if the notice of protesting method designates the wrong administrative agency to receive protest, when the designated administrative agency receives the application or request, it shall be considered that the lawful administrative agency has received the concerned application for an objection, request for examination or request for adjudgment. |
| (2) | In cases under paragraph (1), the administrative agency that received the application or request due to incorrect notification, shall transfer it to the correct administrative agency without delay and notify the concerned applicant or requester of such fact. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 50 (Written Request for Examination) |
| (1) | Request for examination shall, via the head of the competent tax office, be made by a written request for examination stating the following matters. In such cases, if any related documentary evidence or article of evidence exists, it shall be attached to the written request for examination: |
| 1. | The address or domicile, and name of the requester; |
| 2. | The date when the disposition became known (if the notice of disposition was received, the date of the receipt); |
| 3. | The matters notified or the details of the disposition; |
| 4. | The reason for protest. |
| (2) | When the written request for examination has been submitted to the head of a tax office, other than the head of the tax office under Article 62 (1) of the Act, or the commissioner of a regional tax office or the Commissioner of the National Tax Service, the relevant request for examination shall be sent to the head of the competent tax office without delay and shall notify the relevant requester of such fact. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 51 (Request for Examination via Commissioner of Regional Tax Office) |
| Article 52 (Request for Supplementation or Correction) |
| (1) | The request for supplementation or correction of the details or procedure of the request for examination under Article 63 (1) of the Act (including cases applicable mutatis mutandis in Articles 66 (6) and 80-2 of the Act) shall be made, in writing stating the following matters: <Amended on Feb. 28, 2023> |
| 1. | The matters to be corrected or supplemented; |
| 2. | The reason for request of correction or supplementation; |
| 3. | The period for correction or supplementation; |
| 4. | Other necessary matters. |
| (2) | When the ruling agency makes corrections or supplementation ex officio pursuant to the proviso of Article 63 (1) of the Act, it shall notify the relevant applicant for objection, claimant of examination, or claimant of adjudgment in writing of this fact. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 52-2 (Ground for Decision of Rejection) |
"Cases prescribed by Presidential Decree" in Article 65 (1) 1 (e) of the Act means the following cases:
| 1. | Where no disposition subject to a request for examination exists; |
| 2. | Where the right or interest is not infringed by any disposition subject to a request for examination; |
| 3. | Where a person who is not a representative under Article 59 of the Act lodges protest as the representative. |
[This Article Newly Inserted on Feb. 17, 2021]
[Previous Article 52-2 moved to Article 52-3 <Feb. 17, 2021>]
| Article 52-3 (Notification of Dispositions Following Results of Re-Investigation) |
| (1) | Where a disposition agency cancels or corrects a disposition which has become the object of a request or makes a necessary disposition according to the results of re-investigation prescribed in Article 65 (5) of the Act (including cases applicable mutatis mutandis in Articles 66 (6), 80-2, and 81-15 (6) of the Act), or where it does not cancel or correct the original disposition pursuant to Article 65 (6) of the Act, it shall notify the results of the disposition or the fact of no cancellation or correction in writing without delay, respectively, to the person who has filed the request for adjudgment (in cases applicable mutatis mutandis in Articles 66 (6), 80-2, and 81-15 (6) of the Act, it refers to the person who has filed an objection, request for adjudgment, or request for pre-assessment review). <Amended on Feb. 12, 2019; Feb. 28, 2023> |
| (2) | "Cases prescribed by Presidential Decree, such as where the facts confirmed during the re-investigation differ from the claims of the person who has filed the request for the examination" in Article 65 (6) of the Act (including cases applicable mutatis mutandis in Articles 66 (6), 80-2, and 81-15 (6) of the Act) means any of the following cases: <Newly Inserted on Feb. 28, 2023> |
| 1. | Where it is necessary to maintain the original disposition due to the difference between the claims of the person who has filed the request for the examination and the facts confirmed during the re-investigation; |
| 2. | Where it is impracticable to confirm the facts with regard to the claims of the person who has filed the request for the examination. |
[This Article Newly Inserted on Feb. 7, 2017]
[Title Amended on Feb. 28, 2023]
[Moved from Article 52-2 <Feb. 17, 2021>]
| Article 53 (National Tax Examination Committee) |
| (1) | Matters for deliberation and resolution by a National Tax Examination Committee under Article 66-2 of the Act (limited to a request for examination under Article 64 of the Act) shall be classified as follows: <Amended on Feb. 12, 2019; Feb. 11, 2020> |
| 1. | A National Tax Examination Committee established in a tax office or regional tax office: Objections raised under Article 66 of the Act and requests for pre-assessment review under the main clause, with the exception of its subparagraphs, of Article 81-15 (2) of the Act; |
| 2. | A National Tax Examination Committee established in the National Tax Service: Requests for examination under Article 64 of the Act and requests for pre-assessment review under the proviso, with the exception of its subparagraphs, of Article 81-15 (2) of the Act. |
| (2) | National Tax Examination Committees shall be comprised of members under the following classification, including one chairperson: <Amended on Feb. 7, 2017; Feb. 28, 2023> |
| 1. | A National Tax Examination Committee established in a tax office: Up to 25 members; |
| 2. | A National Tax Examination Committee established in a regional tax office: Up to 32 members; |
| 3. | A National Tax Examination Committee established in the National Tax Service: Up to 41 members. |
| (3) | Each of the following persons shall be the chairperson of the respective National Tax Examination Committee: |
| 1. | A National Tax Examination Committee established in a tax office: the head of the tax office; |
| 2. | A National Tax Examination Committee established in a regional tax office: The commissioner of a regional tax office; |
| 3. | A National Tax Examination Committee established in the National Tax Service: The Deputy Commissioner of the National Tax Service. |
| (4) | Each of the following persons shall be the members of the respective National Tax Examination Committee: <Amended on Feb. 7, 2017; Feb. 13, 2018; Feb. 11, 2020; Feb. 28, 2023> |
| 1. | A National Tax Examination Committee established in a tax office: Up to four persons appointed by the head of a regional tax office from among public officials working in the relevant tax office and up to 20 persons commissioned by the head of a regional tax office from among persons of abundant knowledge and experience in the field of law or accounting; |
| 2. | A National Tax Examination Committee established in a regional tax office: Up to six persons appointed by the Commissioner of the National Tax Service from among public officials working in the relevant regional tax office and up to 25 persons commissioned by the Commissioner of the National Tax Service from among persons of abundant knowledge and experience in the field of law or accounting; |
| 3. | A National Tax Examination Committee established in the National Tax Service: Up to 10 persons appointed by the Commissioner of the National Tax Service from among public officials under his or her jurisdiction and up to 30 persons commissioned by the Commissioner of the National Tax Service from among persons with qualifications falling under any of the subparagraphs of Article 55-2 (1) (excluding licensed customs brokers specified in subparagraph 2 (b) of the same paragraph). |
| (5) | The chairperson shall represent the National Tax Examination Committee and exercise overall control over its affairs. |
| (6) | Where the chairperson of a National Tax Examination Committee is unable to perform his or her duties due to extenuating grounds, a member designated in advance by the chairperson of the National Tax Examination Committee (in cases of the National Tax Examination Committee established in the National Tax Service, referring to the Commissioner of the National Tax Service), from among members under subparagraph of paragraph (4), shall act on behalf of the chairperson. |
| (7) | The term of office of the members commissioned by the Commissioner of the National Tax Service (in cases of the National Tax Examination Committee established in a tax office, referring to the commissioner of a regional tax office) (hereinafter referred to as "civilian member"), from among members under the subparagraphs of paragraph (4), shall be two years, and may be renewed only once. <Amended on Feb. 12, 2019; Feb. 11, 2020> |
| (8) | None of the following persons shall become a civilian member: <Newly Inserted on Feb. 12, 2019; Jun. 2, 2020> |
| 1. | A person belonging to an institution subject to employment screening under Article 17 of the Public Service Ethics Act or a person for whom three years have not passed since he or she retired from an institution subject to employment screening; |
| 2. | A person who has worked as a public official in a tax office, a regional tax office, or the National Tax Service, to which the National Tax Examination Committee belongs, within the last three years; |
| 3. | A person in whose case five years have not passed from the date he or she received disciplinary action pursuant to Article 17 of the Certified Tax Accountant Act; |
| 4. | Any other person recognized as having difficulties in performing his or her duties fairly, as prescribed by the Commissioner of the National Tax Service. |
| (9) | Where a member falls into any of the following cases, the Commissioner of the National Tax Service (in cases of National Tax Examination Committees established in tax offices, referring to the commissioners of regional tax offices) may remove or dismiss such member: <Amended on Feb. 13, 2018; Feb. 12, 2019> |
| 1. | Where a member is unable to perform duties due to physical or mental disorder; |
| 2. | Where the member commits any misconduct in relation to the duties; |
| 3. | Where the member is deemed unfit and unqualified to be a member due to dereliction of duty, injury to dignity, or other reasons; |
| 4. | Where a member voluntarily declares that it is impracticable to perform the duties; |
| 5. | Where the member fails to recuse himself or herself, even though he or she falls under any of the grounds prescribed in the subparagraphs of paragraph (15). |
| (10) | Where deliberation and resolution are required under paragraph (1), the chairperson of the National Tax Examination Committee shall call a meeting of the National Tax Examination Committee with a fixed date and preside over such meeting. <Amended on Feb. 12, 2019; Feb. 11, 2020> |
| (11) | The meetings of a National Tax Examination Committee shall be composed of the chairperson and persons designated by the chairperson for each meeting pursuant to the following classification; and the majority of such persons shall be civilian members: <Amended on Feb. 12, 2019> |
| 1. | A National Tax Examination Committee established in a tax office: Six persons; |
| 2. | A National Tax Examination Committee established in a regional tax office: Eight persons; |
| 3. | A National Tax Examination Committee established in the National Tax Service: 10 persons. |
| (12) | Where the chairperson of National Tax Examination Committee sets a date under paragraph (10), he or she shall issue a notice to the members designated under paragraph (11) and the relevant claimant for the examination or the applicant at least seven days before such date. <Amended on Feb. 12, 2019> |
| (13) | A majority of the members of the National Tax Examination Committee shall constitute a quorum; and any resolution thereof shall require the concurring vote of at least a majority of those present. <Amended on Feb. 12, 2019> |
| (14) | "Where a request for examination, etc. has been filed after the period of request elapsed or any grounds prescribed by Presidential Decree occur" in the proviso of Article 64 (1) of the Act, means any of the following cases: <Amended on Feb. 12, 2019> |
| 1. | Where the details of a request for examination are insignificant matters prescribed by Ordinance of the Ministry of Economy and Finance; |
| 2. | Where a request for examination is filed after the period for request for examination elapses. |
| (15) | Where a member of the National Tax Examination Committee falls under any of the following, the member shall be excluded from participation in examination: <Newly Inserted on Feb. 3, 2015; Feb. 12, 2019; Feb. 28, 2023> |
| 1. | Where the member is a person who files a request for examination, or is a current or former representative under Article 59 of the Act; |
| 2. | Where the member is a current or former relative of a person prescribed in subparagraph 1; |
| 3. | Where the member is a current or former employee of a person prescribed in subparagraph 1 (limited to cases of former employees within the last five years as of the date of the request for examination); |
| 4. | Where the member testified or made an appraisal concerning a disposition that causes dissatisfaction or a formal objection to the disposition; |
| 5. | Where the member participated in a disposition objected, a formal objection to the disposition or a tax investigation which constituted the foundation thereof within the last five years before the filing date of a request for examination; |
| 6. | Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within five years preceding the filing date of a request for examination; |
| 7. | Where the member participates or participated in the business of a person who files a request for examination or his or her representative. |
| (16) | Where a member of the National Tax Examination Committee falls under any of the subparagraphs of paragraph (15), the member shall recuse himself or herself from deliberating or resolving on the relevant agenda item. <Newly Inserted on Feb. 3, 2015; Feb. 12, 2019> |
| (17) | The chairperson shall report resolutions made at the meeting of the National Tax Examination Committee to the Commissioner of the National Tax Service. <Amended on Feb. 3, 2015; Feb. 12, 2019> |
| (18) | The National Tax Examination Committee shall have one administrative secretary to conduct its general affairs; and the chairperson shall appoint the administrative secretary from among public officials under his or her jurisdiction. <Amended on Feb. 3, 2015; Feb. 12, 2019> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 53-2 (Correction of Decision) |
When the Commissioner of the National Tax Service corrects a decision under Article 65-2 of the Act, he or she shall, without delay, notify the claimant thereof with a correction report.
[This Article Wholly Amended on Feb. 15, 2013]
| Article 54 (Application for Objection) |
| (1) | Article 50 shall apply mutatis mutandis to the application for objection. |
| (2) | Article 44-2 shall apply mutatis mutandis to the scope of matters to has been or should have been investigated, decided or settled by the commissioner of a regional tax office under Article 66 (2) of the Act. In such cases, the "Commissioner of the National Tax Service" in Article 44-2 shall be deemed the “commissioner of a regional tax office.” |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 54-2 Deleted. <Feb. 6, 2009> |
| Article 55 (Request for Adjudgment) |
| (1) | Article 50 shall apply mutatis mutandis to a request for adjudgment. |
| (2) | Deleted. <Feb. 12, 2019> |
| (3) | Deleted. <Feb. 12, 2019> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 55-2 (Qualifications of Tax Judges) |
| (1) | A tax judge under Article 67 (4) of the Act shall be one having the following qualifications: <Amended on Feb. 12, 2019> |
| 1. | A national public official or local public official of Grade IV or higher or a member in general service of the Senior Executive Service with service experience for not less than three years in duties related to taxes, or a national public official or local public official of Grade V or higher with service experience for not less than five years; |
| 2. | Persons whose total period of service in any of the following positions is at least 10 years: |
| (a) | Judge, public prosecutor, or military judicial officer; |
| (b) | Attorneys at law, certified public accountants, certified tax accountants, or licensed customs brokers; |
| (c) | A position at least equivalent to an assistant professor at a school prescribed in Article 2 of the Higher Education Act, with a major in a field related to taxation; |
| 3. | Deleted; <Feb. 12, 2019> |
| 4. | Deleted. <Feb. 12, 2019> |
| (2) | The number of standing tax judges and non-standing tax judges, who fall under any of the following subparagraphs, shall not exceed three and six, respectively: <Amended on Feb. 12, 2019; Oct. 5, 2020; Feb. 15, 2022> |
| 1. | A person who is appointed to the post of tax judge by meeting the career qualifications under paragraph (1) 1, including a period of service in affairs concerning customs duties or local taxes; |
| 2. | A person who is appointed as tax judge based on at least six years of service as a licensed customs broker. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 55-3 (Qualifications of Adjudication Investigators) |
An adjudication investigator prescribed in Article 67 (8) of the Act shall be public officials of Grade III or IV, who meet either of the following qualifications: <Amended on Nov. 20, 2013; Feb. 13, 2018; Feb. 12, 2019>
| 1. | A person with service experience of at least two years in national tax (including customs duties) or local tax affairs; |
| 2. | A person with service experience of at least five years as an attorney at law, certified public accountant, or licensed customs broker; |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 13, 2018]
| Article 55-4 (Appointment and Commission of Tax Judge) |
| (1) | The Prime Minister may, when recommending the director or standing tax judges pursuant to Article 67 (3) of the Act, consider the opinions of the Minister of Economy and Finance and the Minister of the Interior and Safety. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017> |
| (2) | Non-standing tax judges required for performing adjudgment under Article 67 (3) of the Act shall be commissioned by the Prime Minister upon request of the director within budgetary limits. |
[This Article Newly Inserted on Feb. 29, 2008]
| Article 56 (Request for Submission of Plea Materials) |
The request for submission of evidence documents and evidences under Article 71 (2) of the Act shall be made in writing.
[This Article Wholly Amended on Feb. 18, 2010]
| Article 57 (Notice of Designation of Tax Judges) |
When the Director of the Tax Tribunal designates tax judges in charge pursuant to Article 72 (1) of the Act or changes any tax judge in charge, he or she shall give written notice to the relevant tax judge and the claimant of such fact without delay: Provided, That this shall not apply where some of the tax judges in charge originally designated and notified are excluded from the Council of Tax Judges. <Amended on Feb. 15, 2013>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 58 (Operation of Council of Tax Judges) |
| (1) | The chief tax judge shall notify the claimant for adjudgment and the disposition agency of the date and time and venue of the meeting of the Council of Tax Judges by 14 days prior to the meeting. |
| (2) | Where a request is made by a claimant for adjudgment or the disposition agency before the meeting of the Council of Tax Judges (where the Council of Tax Judges is held at least once for the same case of request for adjudgment, referring to the first meeting of the Council of Tax Judges), the chief tax judge shall make available for inspection the examination documents summarizing the gist of the disposition related to the request for adjudment, claims of the claimant for adjudgment, opinions of the disposition agency, and relevant facts to the claimant for adjudgment or disposition agency. |
| (3) | The claimant for adjudgment or the disposition agency may submit to the chief tax judge, a brief stating the claims related to the relevant request for adjudgment and the reasons thereof not later than seven days prior to the scheduled date of the meeting of the Council of Tax Judges. In such cases, the chief tax judge shall include the brief as part of the examination materials when he or she holds a meeting of the Council of Tax Judges. |
| (4) | One secretary shall be appointed by the Director of the Tax Tribunal from among adjudication investigators to handle the relevant administrative affairs of the Council of Tax Judges. |
[This Article Wholly Amended on Feb. 11, 2020]
| Article 59 Deleted. <Dec. 28, 1999> |
| Article 60 (Request for Challenge of Tax Judge in Charge) |
A request for challenge of a tax judge in charge under Article 74 (1) of the Act shall be made in writing stating the following matters, within seven days from the receipt of the notice of designation or change of the tax judge in charge set forth in Article 57:
| 1. | Name of the tax adjudicator in charge being challenged; |
| 2. | The reason for challenge; |
| 3. | The date of receipt of the notice of designation or change of the tax adjudicator in charge. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 61 (Application for Questioning and Inspection) |
Application for inspection and questioning under Article 76 (1) of the Act, shall be made within 14 days from the date of receipt of the notice of designation of the tax judge in charge under Article 57, and by a document stating the following items:
| 2. | Grounds for the request; |
| 3. | Other necessary matters. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 62 (Small Claims Adjudgment) |
"Small amount less than that prescribed by Presidential Decree or any minor matter" in the proviso of Article 78 (1) of the Act means any of the following: <Amended on Feb. 17, 2021>
| 1. | Requests for tax appeals, the amount of which is less than 30 million won (10 million won in cases of local taxes), falling under any of the following items: |
| (a) | Matters requested therein do not pertain to the interpretation of statutes or regulations; |
| (b) | Matters requested therein pertain to the interpretation of statutes or regulations, for a similar request, the Council of Tax Judges has already rendered a decision by resolution; |
| (c) | Matters requested therein fall under any item of Article 65 (1) 1 of the Act (excluding subparagraph 1 (b)); |
| 2. | A request for adjudgment pertaining to matters other than determination of the tax base and the amount of tax and, for a similar request, the Council of Tax Judges has already rendered a decision by resolution. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 62-2 (Joint Session of Tax Judges) |
| (1) | A meeting comprised of the Director of the Tax Tribunal and all standing judges (hereinafter referred to as "Joint Conference Deliberation Committee") under the provision, with the exception of the items, of Article 78 (2) of the Act, shall be held by attendance of at least 2/3 of the constituents, and a resolution shall be made by a majority vote of the members present. In such cases, the Director of the Tax Tribunal shall be the chairperson of the Joint Conference Deliberation Committee. <Newly Inserted on Feb. 11, 2020> |
| (2) | "Cases prescribed by Presidential Decree, such as where national tax administration or the rights and duties of taxpayers are expected to be greatly affected" in Article 78 (2) 4 of the Act means any of the following cases: <Amended on Feb. 7, 2017; Feb. 11, 2020> |
| 1. | Where the Commissioner of the National Tax Service expects that a decision on the relevant case of request for adjudgment is likely to significantly affect the national tax administration, including the same application to multiple taxpayers, and then requests the Director of the Tax Tribunal to deliberate thereon at the Joint Session of Tax Judges; |
| 2. | Other cases where a decision on the relevant case of request for adjudgment is expected to significantly affect the national tax administration or on the rights and duties of taxpayers. |
| (3) | When an examination (including cases of resuming the examination pursuant to paragraph (5); hereafter in this Article the same shall apply) of a case of request for adjudgment at the Council of Tax Judges is completed, the chief tax judge shall notify the Director of the Tax Tribunal of the details of such examination without delay. <Amended on Feb. 12, 2019; Feb. 11, 2020> |
| (4) | The Director of the Tax Tribunal shall decide whether a relevant case of request for adjudgment should undergo an examination of the Joint Session of Tax Judges pursuant to Article 78 (2) of the Act within 30 days from the date of receipt of the notice under paragraph (3), subject to resolution by the Joint Conference Deliberation Committee. <Amended on Feb. 11, 2020> |
| (5) | Where the content of deliberation of the Council of Tax Judges falls under any of the following, the Director of the Tax Tribunal may request the chief tax judge to re-deliberate thereon in writing stating the detailed reasons therefor within 30 days from the date of receipt of notification pursuant to paragraph (3): <Amended on Feb. 11, 2020; Feb. 15, 2022> |
| 1. | Where important facts are omitted or there are obvious errors in the evaluation of facts or legal interpretation; |
| 2. | Where the interpretation of the statutes or regulations providing a legal basis for any disposition subject to request for adjudgment or other statutes or regulations related to the content of deliberation, as the interpretation of the statutes or regulations the same or similar thereto, is different from an interpretation reached through questions to and replies from the Minister of Economy and Finance which were subject to the decision of the Constitutional Court, the judgment of the Supreme Court, the deliberation of the Examination Committee on Established Rules for National Taxes and through any decision made by the National Tax Examination Committee; |
| 3. | With regard to the statutes or regulations providing a legal basis for any disposition subject to request for adjudgment or facts, where a different interpretation is reached, from the judgment previously made by the court or the decision made by the Tax Tribunal, or facts are differently judged. |
| (6) | When requesting an examination at the Joint Session of Tax Judges pursuant to paragraph (2) 1, the Commissioner of the National Tax Service shall submit a request for examination prescribed by Ordinance of the Ministry of Economy and Finance to the Director of the Tax Tribunal before receiving a notice of a meeting of the Council of Tax Judges under Article 58 (1) (where the Council of Tax Judges is held at least once for the same case of request for adjudgment, referring to the notice of the first meeting of the Council of Tax Judges). <Newly Inserted on Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020> |
| (7) | Where the Commissioner of the National Tax Service has filed a request prescribed in paragraph (2) 1, he or she shall not withdraw such request. <Newly Inserted on Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020> |
| (8) | Article 58 (1), (3) and (4) shall apply mutatis mutandis to the Joint Session of Tax Judges. In such cases, "chief tax judge" shall be construed as "Director of the Tax Tribunal," and "Council of Tax Judges" as "Joint Session of Tax Judges."<Amended on Feb. 15, 2013; Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 62-3 (Service of Written Determinations) |
The delivery of a decision paper on adjudgment to the applicant shall, except for cases where the applicant or agent thereof directly receives it at the Tax Tribunal, be made in any manner determined by Ordinance of the Ministry of Economy and Finance.
[This Article Wholly Amended on Feb. 18, 2010]
[Moved from Article 63 <Feb. 28, 2023>]
| Article 63 (Notification of Complaint Litigation) |
“Matters prescribed by Presidential Decree, such as the details or results of a case in which complaint litigation has been filed” in Article 81 of the Act means the following:
| 1. | A list of cases in which complaint litigation has been filed and the processing status and results of those cases; |
| 2. | Where a judgment in favor of a plaintiff becomes final and conclusive as a result of complaint litigation, a copy of the written judgment. |
[This Article Newly Inserted on Feb. 28, 2023]
[Previous Article 63 moved to Article 62-3 <Feb. 28, 2023>]
SECTION 4 Rights of Taxpayers
| Article 63-2 (Cases Where Re-Investigations Are Allowed) |
"Cases prescribed by Presidential Decree" in Article 81-4 (2) 7 of the Act means any of the following cases: <Amended on Feb. 15, 2013; Feb. 21, 2014; Feb. 5, 2016; Feb. 13, 2018; Feb. 12, 2019>
| 1. | Where a general investigation is undertaken against persons suspected of committing tax evasion by disturbing the economic order through speculative investment in real estate, cornering and hoarding, undertaking transactions without authentic documentation, etc.; |
| 2. | Where an agency other than a tax authority prepares or acquires data for official purposes, and investigates such data to process the data provided to the tax authority; |
| 3. | Where a verification investigation is conducted to determine the amount of the national tax refund; |
| 4. | Where there exist indisputable data that could lead to the acknowledgment of a tax offense under subparagraph 1 of Article 2 of the Procedure for the Punishment of Tax Offenses Act: Provided, That such data shall not be acknowledged as indisputable data if the Tax Offense Investigation Review Board has deliberated on the undertaking of a tax offense investigation with regard to the said data pursuant to Article 5 (1) 1 of the Procedure for the Punishment of Tax Offenses Act in the first investigation and resolved that the relevant person is clear from suspicion of having committed any tax offense. |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 21, 2014]
| Article 63-3 (Rearrangement of Jurisdictions over Tax Investigation) |
"Cases prescribed by Presidential Decree, including where jurisdiction over the principal business place, etc. of the taxpayer is not the same as a jurisdiction over the place of tax payment, or it is not proper for the head of the competent tax office or the commissioner of the competent regional tax office to conduct the tax investigation" in the proviso of Article 81-6 (1) of the Act means any of the following cases:
| 1. | Where the jurisdictions over the place where the taxpayer actually manages a business and the place where the relevant tax shall be paid are not the same; |
| 2. | Where it is deemed not proper for the head of a tax office or the commissioner of a regional tax office having jurisdiction over the place of tax payment to conduct the tax investigation, such as where it is necessary to conduct a fair tax investigation on a taxpayer who is primarily engaged in a business in a certain area; |
| 3. | Where a tax investigation is necessary with regard to a person in investment or trade relationship or specially related with the person subject to the tax investigation; |
| 4. | Where it is deemed necessary to rearrange jurisdictions in consideration of the workload, tax investigation personnel, etc. of each tax office. |
[This Article Newly Inserted on Feb. 21, 2014]
| Article 63-4 (Standards for Tax Investigation of Taxpayers Not Subjected to Tax Investigation for Long Time) |
A tax investigation under Article 81-6 (2) 2 of the Act shall be conducted according to the standards set by the Commissioner of the National Tax Service in consideration of the records of tax payment, tax information, etc. of the relevant taxpayer. <Amended on Jun. 11, 2013; Feb. 21, 2014>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 63-5 (Exemption of Honest Small Business Enterpriser from Tax Investigation) |
| (1) | "Enterpriser whose amount of revenue by business category does not exceed the amount prescribed by Presidential Decree" in Article 81-6 (5) 1 of the Act means either of the following persons: <Amended on Feb. 21, 2014; Feb. 28, 2023> |
| 1. | Private individual: A person subject to simple book-keeping under Article 160 (3) of the Income Tax Act; |
| 2. | Corporation: A corporation whose revenue amount to be stated in the return of tax base and amount of corporate tax in accordance with Article 60 of the Corporate Tax Act (or the revenue amount converted on a yearly basis if the taxable period is less than one year) is not more than 300 million won. |
| (2) | "Enterpriser whose books and records meet the requirements prescribed by Presidential Decree" in Article 81-6 (5) 2 of the Act means an enterpriser that meets all the following requirements: Provided, That the requirements specified in subparagraph 4-3 shall only be applicable to a corporation that has been in existence for at least one year after the end of its first business year and whose income for the immediately preceding business year to be entered on the tax base return and corporate tax amount return exceeds 100 million won: <Amended on Feb. 15, 2013; Feb. 21, 2014; Feb. 28, 2023> |
| 1. | The books shall be kept and maintained by the double-entry book-keeping method so that all the details of transactions can be understood objectively; |
| 2. | The person shall acquire the membership of credit card merchant under the Specialized Credit Finance Business Act before the beginning of the taxable period and shall not commit any act prescribed in the items of Article 84-2 (1) 3 of the Act during the relevant taxable period (limited to business enterprisers that are obligated to acquire the membership of cash receipt merchant in accordance with Article 162-3 (1) of the Income Tax Act and Article 117-2 (1) of the Corporate Tax Act); |
| 3. | The person shall acquire the membership of cash receipt merchants under Article 126-3 of the Restriction of Special Taxation Act before the beginning of the taxable period and shall not commit any act prescribed in the items of Article 84-2 (1) 4 of the Act during the relevant taxable period (limited to business enterprisers that are obligated to acquire the membership of cash receipt merchants pursuant to Article 162-3 (1) of the Income Tax Act and Article 117-2 (1) of the Corporate Tax Act); |
| 4. | The person shall open and use a banking account for business pursuant to Article 160-5 of the Income Tax Act (limited to private individuals); |
| 4-2. | Where goods or services are supplied, an electronic tax invoice under Article 32 (2) of the Value-Added Tax Act or an electronic invoice under the latter part, with the exception of the subparagraphs, of Article 163 (1) of the Income Tax Act shall be issued, and no act shall be conducted that is subject to the imposition of additional taxes (limited to additional taxes on tax invoices and invoices) under Article 60 of the Value-Added Tax Act or Article 81-10 of the Income Tax Act; |
| 4-3. | Documents certifying expenditure prescribed in Article 158 (6) of the Enforcement Decree of the Corporate Tax Act shall be prepared and kept; |
| 5. | The revenue amount, etc. shall meet the guidelines for return prescribed and publicly notified by the Commissioner of the National Tax Service, taking into consideration the increase rate of the average amount of revenue by business type, etc.; |
| 6. | The person shall not have any record of having been punished on account of a tax crime during the last three years as of the end of the statutory due date for return and payment for the relevant taxable period; |
| 7. | The person shall not have any record of default on national taxes as of the end of the statutory due date for return and payment for the relevant taxable period. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 63-6 (Notification of Tax Investigation) |
| (1) | Where an advance notice relating to a tax investigation is given to a taxpayer or a tax manager pursuant to Article 81-7 (1) of the Act, it shall be made, in writing stating the following matters: <Amended on Feb. 13, 2018; Feb. 17, 2021> |
| 1. | Name, and address or domicile of the taxpayer or the tax manager; |
| 2. | Period of investigation; |
| 3. | Items of taxation subject to investigation, taxable period, and grounds for investigation; |
| 4. | Where conducting a partial investigation prescribed in Article 81-11 (3) of the Act, the scope of the relevant partial investigation; |
| 5. | Other necessary matters. |
| (2) | "Cases prescribed by Presidential Decree, such as closing business" in the proviso, with the exception of the subparagraphs, of Article 81-7 (6) of the Act means any of the following cases: <Newly Inserted on Feb. 13, 2018; Feb. 15, 2022> |
| 1. | Where a taxpayer closes business which has become subject to tax investigation; |
| 2. | Where a taxpayer does not have an address or domicile in the Republic of Korea without designating a tax manager; |
| 3. | Where a taxpayer or a tax manager refuses to receive or evades a notice of tax investigation. |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 13, 2018]
| Article 63-7 (Application for Postponement of Tax Investigation) |
| (1) | "Grounds Prescribed by Presidential Decree" in Article 81-7 (2) of the Act means any of the following grounds: |
| 1. | When, due to a fire or a natural disaster, business is faced with extreme difficulty; |
| 2. | When it is deemed that, due to sickness or a long-term business trip, etc. of the taxpayer or the tax manager, a tax investigation is difficult; |
| 3. | When books and records, and/or documentary evidence is seized or provisionally held by a competent administrative agency; |
| 4. | When a ground corresponding to subparagraphs 1 through 3 exists. |
| (2) | A person who intends to postpone tax investigation pursuant to the provisions of Article 81-7 (2) of the Act, shall submit a document stating the following matters to the head of the relevant administrative agency: |
| 1. | Name, and domicile or temporary domicile of the person who intends to postpone a tax investigation; |
| 2. | The intended period of postponement of the tax investigation; |
| 3. | Grounds for desiring a postponement of the tax investigation; |
| 4. | Other necessary matters. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 63-8 Deleted. <Feb. 21, 2014> |
| Article 63-9 (Suspension of Tax Investigation) |
"Grounds prescribed by Presidential Decree, such as delay in the submission of data by a taxpayer" in Article 81-8 (4) of the Act means any of the following cases: <Amended on Feb. 2, 2012; Feb. 15, 2013; Feb. 21, 2014; Feb. 13, 2018; Feb. 11, 2020>
| 1. | Where a taxpayer applies for the suspension of tax investigation with grounds for applying for postponement of tax investigation under Article 81-7 (2) of the Act; |
| 2. | Where it is necessary to collect or submit foreign data, or to consult with other foreign tax-levying authorities in accordance with the commencement of a mutual agreement procedure; |
| 3. | Where it is difficult to conduct an investigation in an ordinary manner because a taxpayer falls under any of the following: |
| (a) | Where the whereabouts of the taxpayer is unknown; |
| (b) | Where the taxpayer leaves the Republic of Korea; |
| (c) | Where the taxpayer conceals books, documents, etc. or delays or refuses the submission thereof; |
| (d) | Where a labor dispute occurs; |
| (e) | Where any event similar to the above occurs. |
| 4. | Deleted; <Feb. 15, 2013> |
| 5. | Where an official for taxpayer advocate service or official in charge under Article 81-16 (2) requests temporary suspension of tax investigation in accordance with Article 63-16 (1) 1 (including cases delegated pursuant to paragraph (2) of the same Article). |
[This Article Newly Inserted on Feb. 18, 2010]
[Moved from Article 63-10 <Feb. 13, 2018>]
| Article 63-10 (Extending Scope of Tax Investigation) |
"Cases prescribed by Presidential Decree, such as where it is confirmed that specific suspicion of tax evasion exists for several taxable periods or is related to other items of tax" in Article 81-9 (1) of the Act means any of the following cases:
| 1. | Where it is necessary to conduct investigations of the other taxable periods, tax items or headings since specific evidential data on tax evasion on the other taxable periods, tax items or headings have been discovered; |
| 2. | Where it is necessary to investigate specific items in other taxable periods because a taxpayer is suspected of having committed tax evasion or having made errors in the application of tax law, identical or similar to tax evasion or errors in the application of tax law, since specific items in the taxable period subject to investigation for which a taxpayer is evidently suspected of committing tax evasion or makes errors, etc. in the application of tax law exist in other taxable periods; |
[This Article Wholly Amended on Feb. 12, 2019]
| Article 63-11 (Methods and Procedures for Temporary Keeping of Books) |
| (1) | Where a tax official intends to temporarily keep books, etc. prescribed in Article 81-2 (2) 1 of the Act (hereinafter referred to as "account book, etc.") pursuant to Article 81-10 (2) of the Act, he or she shall notify the persons who have justifiable rights, such as a taxpayer, holder or keeper (hereafter in this Article, referred to as "taxpayer, etc."), of the following matters before temporarily keeping the books, etc.: |
| 1. | Grounds for the temporary keeping of books, etc. among the grounds prescribed in subparagraphs of Article 81-6 (3) of the Act; |
| 2. | A statement to the effect that the temporary keeping of books, etc. is not possible without the consent of the taxpayer, etc.; |
| 3. | A statement to the effect that books, etc. only submitted at the discretion of taxpayers, etc. can be temporarily kept; |
| 4. | A statement to the effect that books, etc. kept temporarily can be returned when requested by taxpayers, etc. |
| (2) | With respect to the books, etc. for which the taxpayer, etc. does not consent to the temporary keeping thereof on the ground of irrelevance to the purpose or scope of investigation, the taxpayer, etc. may request tax officials to exclude such books, etc. from the books, etc. to be temporarily kept. In such cases, tax officials shall not temporarily keep the relevant books, etc., without justifiable grounds. |
| (3) | Except for cases where books, etc. are returned pursuant to Article 81-10 (4) and (5) of the Act, tax officials shall return all the books, etc. kept temporarily by the time the relevant tax investigation is terminated. |
[This Article Newly Inserted on Feb. 13, 2018]
[Previous Article 63-11 moved to Article 63-10 <Feb. 13, 2018>]
| Article 63-12 (Grounds for Partial Investigation) |
| (1) | "Cases prescribed by Presidential Decree" in Article 81-11 (3) 6 of the Act means any of the following: <Amended on Feb. 17, 2021; Feb. 15, 2022> |
| 1. | Where there is a specific accusation that a corporation distributes profits to other stockholders, etc. in a special relationship with the relevant corporation due to trading stocks or investment stakes at values higher or lower than market prices, or capital transactions prescribed in the items of Article 88 (1) 8 of the Enforcement Decree of the Corporate Tax Act and in subparagraph 8-2 of the same paragraph, or receives distributed profits, and confirmation is required for the relevant accusation; |
| 2. | Where there is a specific accusation that the details of specific transactions are different from the truth, such as undertaking transactions without authentic documentation and fraud and fictional transactions, for which urgent investigation is required for the security of tax claim; |
| 3. | Where an investigation is conducted to handle data which an agency other than a tax authority has prepared or acquired for official purposes and then has submitted to a tax authority; |
| 4. | Where it is necessary to verify the details of an application for non-taxation or tax exemption under a tax treaty pursuant to Article 156-2 (1) or (2) of the Income Tax Act or Article 98-4 (1) or (2) of the Corporate Tax Act. |
[This Article Wholly Amended on Feb. 13, 2018]
| Article 63-13 (Notice of Results of Tax Investigation and Exception Therefrom) |
| (1) | "Matters prescribed by Presidential Decree" in Article 81-12 (1) 3 of the Act means the following: <Newly Inserted on Feb. 13, 2018; Feb. 11, 2020; Feb. 17, 2021> |
| 1. | Items of tax subject to tax investigation and taxable periods; |
| 2. | Where determining or correcting a tax base and tax amount, the grounds therefor (including specific facts that serve as a basis for enabling statutes or regulations and the provisions thereof, and the calculation of tax base and tax amount); |
| 2-2. | Types and amounts of, and basis for the calculation of, additional taxes; |
| 3. | The fact that it is possible to file a revised return prescribed in Article 45 of the Act before the head of the competent tax office determines or corrects and notifies tax base and tax amount for the relevant national tax; |
| 4. | The fact that it is possible to request pre-assessment review provided for in Article 81-15 of the Act. |
| (2) | "Cases prescribed by Presidential Decree, such as where the taxpayer has not designated a tax manager and has no address or domicile in the Republic of Korea" in the proviso, with the exception of its subparagraphs, of Article 81-12 (1) of the Act means any of the following: <Amended on Feb. 7, 2017; Feb. 13, 2018; Feb. 12, 2019; Feb. 11, 2020; Feb. 28, 2023> |
| 1. | Where the taxpayer has not designated a tax manager and has no address or domicile in the Republic of Korea; |
| 2. | Where an investigation following a decision of re-investigation prescribed in the proviso of Article 65 (1) 3 of the Act (including cases applicable mutatis mutandis in Articles 66 (6) and 80-2 of the Act) and in the proviso of Article 81-15 (5) 2 is completed; |
| 3. | Where the taxpayer refuses or evades to receive a notice on the results of tax investigation. |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 13, 2018]
[Moved from Article 63-8 <Feb. 18, 2010>]
| Article 63-14 (Measures to Ensure Security of Taxation Information) |
| (1) | Any person provided with taxation information under the proviso of Article 81-13 (1) of the Act (hereafter in this Article referred to as "person provided with taxation information") shall take the following measures to ensure the security of taxation information: |
| 1. | Establishing an information protection system to prevent taxation information from being divulged or altered, etc.; |
| 2. | Designating a person in charge who may use the taxation information, and prohibiting persons other than the person in charge from using the information; |
| 3. | Setting the retention period of taxation information and destroying taxation information when the retention period expires; |
| (2) | A person who is provided with taxation information shall periodically monitor the implementation of measures falling under the subparagraphs of paragraph (1). |
| (3) | The Commissioner of the National Tax Service may request a person provided with taxation information to submit the results of inspection under paragraph (2), and the person so requested shall submit the results of such inspection to the Commissioner of the National Tax Service. |
[This Article Newly Inserted on Feb. 11, 2020]
[Previous Article 63-14 moved to Article 63-15 <Feb. 11, 2020>]
| Article 63-15 (Scope of Pre-Assessment Review and Requesting Procedures) |
| (1) | "Matters prescribed by Presidential Decree, such as where the authentic interpretation of the Commissioner of the National Tax Service is to be changed or a new interpretation is required in regard to statutes or regulations" in the proviso, with the exception of its subparagraphs, of Article 81-15 (2) of the Act, means any of the following: <Amended on Feb. 7, 2017; Feb. 13, 2018; Feb. 12, 2019> |
| 1. | Changing the authentic interpretation of the Commissioner of the National Tax Service or to require a new interpretation in connection with statutes or regulations; |
| 2. | Requiring a new interpretation with respect to the instruction, regulation, public notice, etc. of the Commissioner of the National Tax Service; |
| 3. | Giving advance notice of taxation by the head of a tax office or the commissioner of a regional tax office in the inspection of duties (including corrective measures taken on the spot) by the Commissioner of the National Tax Service on the tax office or the regional tax office; |
| 4. | Informing that the amount of request for pre-assessment review is at least one billion won, among matters not falling under subparagraphs 1 through 3; |
| 5. | Failing to inform a person subject to disposition of taxation of vindication with regard to findings by the Board of Audit and Inspection before the Board of Audit and Inspection makes a request for correction under the circumstance that the head of a tax office or the head of a regional tax office takes a disposition of taxation according to a request for correction provided for in Article 33 of the Board of Audit and Inspection Act. |
| (2) | Deleted. <Feb. 12, 2019> |
| (3) | "Cases determined by Presidential Decree" in Article 81-15 (3) 4 of the Act means any of the following cases: <Amended on Feb. 7, 2017; Feb. 12, 2019; Feb. 28, 2023> |
| 1. | Where a partner country which has concluded a tax treaty pursuant to the Adjustment of International Taxes Act requests commencing mutually agreed procedures; |
| 2. | Where an investigation is conducted following a decision of re-investigation prescribed in the proviso of Article 65 (1) 3 (including cases applicable mutatis mutandis in Articles 66 (6) and 80-2) and in the proviso of Article 81-15 (5) 2 of the Act. |
| (4) | The head of a tax office, the commissioner of a regional tax office, or the Commissioner of the National Tax Service in receipt of the written request for pre-assessment review under Article 81-15 (2) of the Act shall reserve a decision on the tax base and amount of tax or a corrected decision thereon until the decision is made pursuant to paragraph (4) of the same Article: Provided, That the same shall not apply to cases falling under any subparagraph of Article 81-15 (3) of the Act or where a request is made under paragraph (8) of the same Article. <Amended on Feb. 12, 2019> |
| (5) | When any person in receipt of a notification falling under any subparagraph of Article 81-15 (2) of the Act files a request for pre-assessment review, he or she shall submit a written request for pre-assessment review including the following matters, to the head of the tax office or the commissioner of the regional tax office (in cases falling under the proviso of the same paragraph, referring to the Commissioner of the National Tax Service) to whom the relevant notification has been made. In such cases, if any evidentiary documentation or material exists, such documentation or material shall be attached thereto: <Amended on Feb. 12, 2019> |
| 1. | Name and address or domicile of the requester; |
| 2. | Date of receipt of the results of a tax investigation or a notice referred to in the subparagraphs of Article 81-15 (1) of the Act; |
| 3. | Claimed amount of tax; |
| 4. | Details of and reasons for the claim. |
| (6) | Where a written request for pre-assessment review has been submitted to the head of a tax office or the commissioner of a regional tax office or the Commissioner of the National Tax Service, other than the chief of the tax office or the commissioner of the regional tax office who issued a notice falling under any subparagraph of Article 81-15 (2) of the Act, the relevant written request for pre-assessment review shall be delivered to the head of the competent tax office, the commissioner of the competent regional tax office, or the Commissioner of the National Tax Service without delay; and the relevant claimant shall be notified of a statement to that effect. <Amended on Feb. 12, 2019> |
| (7) | Matters necessary for a notification of decision on the request for pre-assessment review, other than those prescribed in paragraphs (1) and (3) through (6), shall be determined by Ordinance of the Ministry of Economy and Finance. <Amended on Feb. 12, 2019> |
[This Article Wholly Amended on Feb. 18, 2010]
[Moved from Article 63-14; previous Article 63-15 moved to Article 63-16 <Feb. 11, 2020>]
| Article 63-16 (Qualifications and Duties of Officials for Taxpayer Advocate Service and Officials in Charge) |
| (1) | Duties and authorities of an official for taxpayer advocate service prescribed in Article 81-16 (2) of the Act (hereinafter referred to as "official for taxpayer advocate service") shall be as follows: <Amended on Feb. 13, 2018; Feb. 11, 2020> |
| 1. | Temporary suspension and suspension of unlawful or unjust tax investigation and unlawful and unjust acts of tax officials in the process of tax investigation; |
| 1-2. | Order to replace tax officials who have committed illegal or unjust acts in the course of tax investigation and request for disciplinary action; |
| 2. | Requests for the correction of unlawful and unjust dispositions (excluding the notification of tax payment in accordance with tax law); |
| 3. | Where it is deemed that any unlawful or unjust disposition is likely to be taken, temporary suspension or suspension of the procedure of such disposition; |
| 4. | Matters concerning the improvement of systems and procedures related to tax payment services; |
| 5. | Direction and supervision on officials in tax offices and regional tax offices with respect to the affairs of protecting taxpayers' rights (referring to officials placed in tax offices and regional tax office to perform duties to protect taxpayers' rights pursuant to Article 81-16 (2) of the Act: hereinafter referred to as "official in charge of protecting taxpayers"); |
| 6. | Matters concerning the protection of taxpayers' rights, such as the resolution of civil petitions for grievance related to taxes; |
| 7. | Other matters determined by the Commissioner of the National Tax Service with respect to the protection of taxpayers' rights. |
| (2) | The official for taxpayer advocate service may delegate part of his or her duties and authorities to officials in charge of protecting taxpayers in order to efficiently perform the affairs under paragraph (1). <Amended on Feb. 13, 2018> |
| (3) | Officials in charge of protecting taxpayers shall be persons meeting the criteria prescribed by the Commissioner of the National Tax Service from among public officials under the National Tax Service, taking into account their position, career, etc. <Amended on Feb. 13, 2018> |
| (4) | Duties and authorities of officials in charge of protecting taxpayers shall be as follows: <Amended on Feb. 13, 2018; Feb. 11, 2020; Jan. 5, 2021> |
| 1. | Matters concerning the protection of taxpayers' rights, such as the resolution of civil petitions for grievance related to taxes; |
| 2. | Verification as to whether a tax official complies with Article 81-4 (1) through (3) of the Act in the course of tax investigation; |
| 3. | Attending tax investigations of a sole proprietor and domestic corporation, whose amount of income for the taxable year subject to investigation is not more than the standard amount of income for each type of business specified in Article 131-2 (1) 1 of the Enforcement Decree of the Income Tax Act; |
| 4. | Affairs delegated under paragraph (2); |
| 5. | Other matters prescribed by the Commissioner of the National Tax Service with respect to the protection of taxpayers’ rights. |
| (5) | Where it is found that a tax official has abused his or her authority to conduct a tax investigation according to the results of an inspection on whether regulations have been observed pursuant to paragraph (4) 2, the official in charge of protecting taxpayers shall report such fact to the official for taxpayer advocate service after deliberation by the Taxpayer Protection Committee. <Newly Inserted on Feb. 11, 2020> |
| (6) | Where any important fact is omitted in the course of deliberation by a taxpayer protection committee, the official for taxpayer advocacy service in receipt of a report under paragraph (5) may request the taxpayer protection committee to re-deliberate on the relevant matter, and shall issue an order to exclude the tax official who is deemed to abuse of the right to investigate tax from the relevant tax investigation. <Newly Inserted on Feb. 11, 2020> |
[This Article Newly Inserted on Feb. 18, 2010]
[Moved from Article 63-15; previous Article 63-16 moved to Article 63-17 <Feb. 11, 2020>]
| Article 63-17 (Taxpayer Protection Committees) |
| (1) | Each Taxpayer Protection Committee established under Article 81-18 of the Act (hereafter in this Article referred to as “Committee”) shall be comprised of members classified as follows, including one chairperson: <Amended on Feb. 13, 2018> |
| 1. | Committee established in a tax office: Not more than 14 members; |
| 2. | Committee established in a regional tax office: Not more than 18 members; |
| 3. | Committee established in the National Tax Service: Not more than 18 members. |
| (2) | The following persons shall serve as the members of the Committee: <Amended on Feb. 13, 2018; Feb. 28, 2023> |
| 1. | Committee established in a tax office: The following persons: |
| (a) | Deleted; <Feb. 13, 2018> |
| (b) | One official in charge of protecting taxpayers placed in a tax office to perform duties to protect taxpayers' rights; |
| (c) | Not more than 13 persons commissioned by the commissioner of a regional tax office on recommendation by the head of a relevant tax office, from among lawyers, tax accountants, professors, etc. with abundant knowledge and experience in law or accounting; |
| 2. | Committee established in a regional tax office: The following persons: |
| (a) | Deleted; <Feb. 13, 2018> |
| (b) | One official in charge of protecting taxpayers placed in a regional tax office to perform duties to protect taxpayers' rights; |
| (c) | Not more than 17 persons commissioned by the Commissioner of the National Tax Service on recommendation by the commissioner of a regional tax office, from among lawyers, tax accountants, professors, etc. with abundant expertise and experience in law or accounting. |
| 3. | Committee established in the National Tax Service: The following persons: |
| (a) | An official for taxpayer advocacy service; |
| (b) | Seven experts in the field of tax, law or accounting, who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the Minister of Economy and Finance; |
| (c) | Two certified public tax accountants having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Association of Certified Tax Accountants prescribed in Article 18 of the Certified Tax Accountant Act; |
| (d) | Two certified public accountants having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Institute of Certified Public Accountants prescribed in Article 41 of the Certified Public Accountant Act; |
| (e) | Two attorneys-at-laws having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Bar Association prescribed by the Attorney-at-Law Act; |
| (f) | Four experts in the field of tax, law or accounting having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of non-governmental organizations prescribed in Article 2 of the Assistance for Non-Profit, Non-Governmental Organizations Act. |
| (3) | The chairperson of a Committee (hereafter in this Article, referred to as “chairperson”) shall represent the Committee and exercise overall control over the affairs of the Committee. |
| (4) | Where the chairperson is unable to perform any of his or her duties due to unavoidable reasons, a member nominated in advance by the chairperson from among members falling under the subparagraphs of paragraph (2) and commissioned by the Commissioner of the National Tax Office (referring to the heads of regional tax offices, in cases of Committees established in tax offices) (hereafter in this Article referred to as “civilian member"), shall act on the behalf of the chairperson. <Amended on Feb. 13, 2018; Feb. 12, 2019> |
| (5) | The term of office of the chairperson and a civilian member shall be two years, and may be renewed only once. <Amended on Feb. 12, 2019> |
| (6) | None of the following persons shall become a civilian member: <Newly Inserted on Feb. 12, 2019; Jun. 2, 2020> |
| 1. | A person belonging to an institution subject to employment screening under Article 17 of the Public Service Ethics Act or a person for whom three years have not passed since he or she retired from an institution subject to employment screening; |
| 2. | A person who has served as a public official in a tax office, regional tax office, or the National Tax Service having established the relevant committee, within the recent three years; |
| 3. | A person in whose case five years have not passed from the date he or she received disciplinary action pursuant to Article 17 of the Certified Tax Accountant Act; |
| 4. | Any other person recognized as having difficulties in performing his or her duties fairly, as prescribed by the Commissioner of the National Tax Service. |
| (7) | Where the chairperson or a civilian member falls under any of the following cases, the Commissioner of the National Tax Service (referring to the heads of regional tax offices, in cases of Committees established in tax offices) may dismiss the relevant member: <Amended on Feb. 13, 2018; Feb. 12, 2019> |
| 1. | Where a member is unable to perform duties due to physical or mental disorder; |
| 2. | Where the member commits any misconduct in relation to the duties; |
| 3. | Where the member is deemed unfit to be a member due to dereliction of duty, injury to dignity, or other reasons; |
| 4. | Where a member voluntarily declares that it is impracticable to perform the duties; |
| 5. | Where the member fails to recuse himself or herself even though he or she falls under any of the subparagraphs of paragraph (13). |
| (8) | If it is deemed necessary to deliberate on the items on the agenda in subparagraphs of Article 81-18 (2) of the Act or in the subparagraphs of paragraph (3) of the same Article, or if a Committee meeting is requested by a member who is an official for taxpayer advocate service or official in charge of protecting taxpayers, the chairperson shall convene a meeting of the Committee by setting a date and chair the meeting. <Amended on Feb. 13, 2018; Feb. 12, 2019> |
| (9) | Each Committee meeting shall be constituted by the chairperson, members who are officials for taxpayer advocate service or officials in charge of protecting taxpayers, and the following persons: <Amended on Feb. 13, 2018; Feb. 12, 2019> |
| 1. | Committees established in tax offices: Five persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials in charge of protecting taxpayers; |
| 2. | Committees established in regional tax offices: Seven persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials in charge of protecting taxpayers; |
| 3. | Committee established in the National Tax Service: Seven persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials for taxpayer advocate service. |
| (10) | A majority of the members constituted under paragraph (9) shall constitute a quorum, and any resolution thereof shall require the concurring vote of a majority of those present. <Amended on Feb. 12, 2019> |
| (11) | Each Committee meeting shall not be open to the public: Provided, That the chairperson may open such meeting to the public subject to the opinion of the member who is the official in charge of protecting taxpayers, if deemed necessary. <Amended on Feb. 12, 2019> |
| (12) | Each Committee shall have one secretary to handle the general affairs of the Committee; and the secretary shall be designated or appointed as follows: <Amended on Feb. 13, 2018; Feb. 12, 2019>> |
| 1. | Committees established in tax offices: The person designated by the head of a tax office from among the public officials under his or her control; |
| 2. | Committees established in regional tax offices: The person designated by the head of a regional tax office from among the public officials under his or her control; |
| 3. | Committee established in the National Tax Service: The person appointed by the Commissioner of the National Tax Service from among the public officials under his or her control. |
| (13) | Where a member of the Committee falls under any of the following, the member shall be excluded from its deliberation or resolution: <Newly Inserted on Feb. 3, 2015; Feb. 12, 2019> |
| 1. | Where the member undergoes tax investigation (hereafter in this paragraph referred to as "person subject to investigation") or a person who provides or provided assistance in the tax investigation of a person subject to investigation pursuant to Article 81-5 of the Act; |
| 2. | Where the member is or was a relative of a person provided in subparagraph 1; |
| 3. | Where the member is or was an employee of a person provided in subparagraph 1; |
| 4. | Where the member testified or made an appraisal concerning a tax investigation subject to deliberation; |
| 5. | Where the member participated in a return, application or demand filed by a person subject to investigation under the statutes or tax law within the last five years before the date on which a tax investigation begins; |
| 6. | Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the last five years before the date on which a tax investigation begins; |
| 7. | Where the member participates or participated in the business of a person subject to investigation or a person who provides assistance in a tax investigation of a person subject to investigation pursuant to Article 81-5 of the Act. |
| (14) | If any member falls under any subparagraph of paragraph (13), he or she shall recuse himself or herself from the deliberation and resolution on the relevant agenda. <Newly Inserted on Feb. 3, 2015; Feb. 12, 2019> |
| (15) | In addition to matters prescribed in paragraphs (1) through (14), matters necessary for the composition, operation, etc. of the Committee shall be prescribed by the Commissioner of the National Tax Service. <Amended on Feb. 3, 2015; Feb. 12, 2019> |
[This Article Newly Inserted on Feb. 21, 2014]
[Moved from Article 63-16; previous Article 63-17 moved to Article 63-18 <Feb. 11, 2020>]
| Article 63-18 (Taxpayers' Requests for Deliberation by Taxpayer Protection Committees and Notification of Results of Deliberation) |
| (1) | Where a taxpayer files a request for deliberation pursuant to Article 81-19 (1) of the Act and a request for cancellation or change pursuant to paragraph (3) of the same Article, he or she shall file such requests in writing. |
| (2) | Where the head of a tax office or the head of a regional tax office notifies results provided for in Article 81-19 (2) of the Act or the Commissioner of the National Tax Service notifies results provided for in paragraph (4) of the same Article, he or she shall make such notification in writing. |
| (3) | "Cases prescribed by Presidential Decree, where it is obvious that a taxpayer intends to evade a tax investigation" in Article 81-19 (5) of the Act means the following cases: |
| 1. | Where a taxpayer obviously evades an investigation by concealing books, documents, etc. or delaying or refusing the presentation thereof; |
| 2. | Where a tax official clearly proves, by data, grounds, etc., that a taxpayer's request for deliberation, or cancellation or change is to evade a tax investigation. |
| (4) | Any taxpayer who intends to apply for making a statement of opinion pursuant to Article 81-19 (7) of the Act shall submit documentation stating the following matters to the head of the competent tax office, the head of the competent regional tax office, or the Commissioner of the National Tax Service: |
| 1. | Name of the person making a statement (in cases of corporations, the names of the representatives of the corporations); |
| 2. | Address or domicile of the person making a statement; |
| (5) | The head of any competent tax office, the head of any competent regional tax office or the Commissioner of the National Tax Service who receives an application prescribed in paragraph (4) shall notify the taxpayer of the date and place of appearance and time deemed necessary to make a statement by at least three days before the date on which a Committee meeting is held. |
| (6) | In addition to matters provided for in paragraphs (1) through (5), the Commissioner of the National Tax Service shall determine matters necessary for taxpayers' requests for deliberation by a Taxpayer Protection Committee, and notification of results, etc. of deliberation. |
[This Article Newly Inserted on Feb. 13, 2018]
[Moved from Article 63-17; previous Article 63-18 moved to Article 63-19 <Feb. 11, 2020>]
| Article 63-19 (Provision of Information Necessary for Taxpayers to Exercise Their Right) |
| (1) | The scope of information provided by a tax official pursuant to Article 81-14 (1) of the Act shall be as follows: |
| 1. | Where a taxpayer himself or herself requests information: Information related to his or her tax payment; |
| 2. | Where a person who is delegated to perform tax affairs by a taxpayer requests information: Information prescribed in subparagraph 1 and not falling under sensitive information prescribed in Article 23 of the Personal Information Protection Act. |
| (2) | Where a tax official provides information pursuant to Article 81-14 (1) of the Act, the tax official shall verify whether a person who requests information is a taxpayer himself or herself or a person who is delegated for tax affairs by the taxpayer, by documentation proving his or her identification, such as a resident registration card: Provided, That where the tax official provides information through an information and communications network, he or she shall verify the identity of such person by electronic signature, etc. |
| (3) | In addition to matters prescribed in paragraphs (1) and (2), the Commissioner of the National Tax Service shall determine necessary matters concerning methods, procedures, etc. for providing information necessary for taxpayers to exercise their right. |
[This Article Newly Inserted on Feb. 3, 2015]
[Moved from Article 63-18 <Feb. 11, 2020>]
CHAPTER VII SUPPLEMENTARY PROVISIONS
| Article 64 (Reporting of Designation of Tax Manager) |
| (1) | A person who intends to report the designation of tax manager, pursuant to the former part of Article 82 (3) of the Act, shall submit, to the head of the competent tax office, a document stating the following matters: |
| 1. | Name, and address or domicile of the taxpayer; |
| 2. | Name, and address or domicile of the tax manager; |
| 3. | Reasons for the designation of tax manager. |
| (2) | A person who intends to report the change of tax manager, pursuant to the latter part of Article 82 (3) of the Act, shall submit, to the head of a tax office, a document stating the following matters: |
| 1. | Matters enumerated in paragraph (1) 1 and 2; |
| 2. | Name, and address or domicile of the tax manager, after the change; |
| 3. | Reasons for such change. |
| (3) | When the head of the competent tax office has designated the manager of property or business of a taxpayer as a tax manager pursuant to Article 82 (4) of the Act, he or she shall notify the relevant taxpayer and tax manager of such fact without delay. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 64-2 (Scope of Duties of Tax Manager) |
A tax manager may perform the following duties on behalf of a taxpayer:
| 1. | Making reports, applications, or requests, or preparation and submission of other documents prescribed by this Act and tax law; |
| 2. | Receipt of documents issued by the head of a tax office, etc.; |
| 3. | Payment of national taxes, etc. or receipt of national tax refunds. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65 (Measures for Changing Tax Manager) |
| (1) | When the head of a tax office deems that a tax manager is unfit, he or she may, by prescribing deadline, request the taxpayer to change the tax manager. |
| (2) | When the taxpayer who receives a request under paragraph (1) fails to file a report of change of tax manger within the prescribed deadline, it shall be deemed that no tax manager has been established. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65-2 (Subsidies for Tax Guidance) |
| (1) | An organization which intends to receive subsidies for tax guidance under Article 84 (3) of the Act (hereinafter referred to as "subsidies") shall submit an application for subsidies with the following details stated therein to the Commissioner of the National Tax Service, by January 31 of the year for which such subsidies are sought: |
| 1. | Title and address of the applicant organization, and the name of its representative; |
| 2. | Details of the tax guidance business; |
| 3. | Expenditure required in such tax guidance and amount of subsidies requested; |
| 4. | Period of such tax guidance; |
| 5. | A measure, if the subsidies granted falls short of the required expenditure. |
| (2) | Where an organization submits an application for subsidies pursuant to paragraph (1), the Commissioner of the National Tax Service shall make a decision on whether to pay the requested subsidies by the end of February of the year concerned, by taking into account the appropriateness, feasibility, and effect of the business. |
| (3) | In making a decision on whether to pay the requested subsidies pursuant to paragraph (2), the Commissioner of the National Tax Service may attach conditions which it deems necessary in attaining the purposes for payment of the subsidies. |
| (4) | When the Commissioner of the National Tax Service makes a decision on whether to pay the requested subsidies, pursuant to paragraph (2), or attaches conditions to granting of the subsidies, pursuant paragraph (3), he or she shall, without delay, notify the applicant for subsidies. |
| (5) | An organization which has received subsidies shall submit to the Commissioner of the National Tax Service a report on the results of the tax guidance business, by January 20 of the year following the year in which subsidies were granted. |
| (6) | When an organization uses the subsidies for other purposes or is in violation of the payment conditions on the subsidies, the Commissioner of the National Tax Service shall partly or wholly revoke the decision for the payment of the subsidies or order the return of the subsidies already paid. |
| (7) | In addition to matters prescribed in paragraphs (1) through (6), other matters necessary for the application for subsidies, and decision, payment, refund, etc. of subsidies, shall be prescribed by Ordinance of the Ministry of Economy and Finance. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65-3 (Minimum Limit of Amount to Be Notified) |
"That prescribed by Presidential Decree" in Article 83 of the Act means 10,000 won. <Amended on Feb. 2, 2012>
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65-4 (Payment of Monetary Award) |
| (1) | Where a person falling under Article 84-2 (1) 1 of the Act (hereinafter referred to as “tax evasion whistleblower“) or a person falling under subparagraph 2 of that paragraph (hereinafter referred to as “person who reports concealed property”) meets the requirements for payment under subparagraph 1, the amount obtained (not exceeding four billion won for a tax evasion whistleblower and three billion won for a person who reports concealed property) by multiplying the rate of payment prescribed in subparagraph 2 by the amount of tax evasion or illegally refunded or deducted (referring to the amount equivalent to 30/100 of the amount obtained by multiplying the tax rate of value-added tax by the supply price, in cases of a violation of the duty to issue a tax invoice under Article 10 (1) through (4) of the Punishment of Tax Offenses Act; hereafter in this Article, referred to as "amount of tax evasion, etc.") or by the amount collected through a report on concealed property (hereafter in this Article, referred to as “collected amount”) each may be paid as a monetary award: Provided, where part of the amount of evaded tax, etc. has already been paid, the monetary award may be paid in accordance with the payment criteria under subparagraph 3, not exceeding the amount of the monetary award under the former part: <Amended on Feb. 17, 2021; Feb. 15, 2022> |
| 1. | Requirements for payment: All the relevant protest procedures have ended after the passage of the following periods, and the amount of tax evaded, etc. has been paid (where monetary awards are paid based on the amount of tax evaded, etc. resulting from tax offenses under the Punishment of Tax Offenses Act, referring to the performance of notification pursuant to Article 15 of the Procedure for the Punishment of Tax Offenses Act or a final and conclusive court sentence; hereafter in this paragraph, the same shall apply) or the amount of the arrears of a person who concealed his or her property has been collected: |
| (a) | The period for filing a request for examination under Article 61 of the Act and the period for filing a request for adjudgment under Article 68 of the Act; |
| (b) | The period of exclusion for a request for examination under Article 44 of the Board of Audit and Inspection Act and the period for instituting an administrative litigation under Article 46-2 of the same Act; |
| (c) | The period for filing a lawsuit under Article 20 of the Administrative Litigation Act; |
| 2. | Rate of payment: Compliance with the following table is required: |
| 3. | Criteria for paying monetary awards, where the amount of tax evaded, etc. has been partially paid: Payment shall be made in accordance with the following: |
| (a) | Payment shall be the amount obtained by calculating the amount of tax evaded, etc. partially paid (where the amount of tax evaded, etc. has already been paid, referring to the accumulated amount of such tax evaded, etc.; hereafter in this item, the same shall apply) by the rate of payment referred to in subparagraph 2 (referring to the rate of payment based on the amount of tax evaded, etc. partially paid); In such cases, where any monetary award already paid exists, the amount shall be subtracted; |
| (b) | Where the amount of tax evaded, etc. is fully paid, the difference between the monetary awards to be paid for the full payment of the amount of tax evaded, etc. and the monetary awards paid in accordance with item (a) shall be paid; |
| (2) | Where a tax authority intends to pay a monetary award pursuant to paragraph (1) (including where a payment is made by applying subparagraph 3 of that paragraph), it shall inform the relevant tax evasion whistleblower or the person who has reported concealed property of the fact that he or she is eligible for such monetary award, the procedures for payment, documents, etc. to be submitted for the payment of the monetary award. <Newly Inserted on Feb. 17, 2021; Feb. 15, 2022> |
| (3) | Deleted. <Feb. 15, 2022> |
| (4) | Where the margin of the amount of tax accrues on the grounds falling under each of the following subparagraphs, such margin of the amount of tax shall not be included in the amount of tax evasion, etc.: <Amended on Feb. 17, 2021> |
| 1. | Where the margin of the amount of tax accrues on the grounds of the difference between the tax accounting and the corporate accounting; |
| 2. | Where the margin of the amount of tax accrues on the grounds of a mistake in the appraised value provided for in the Inheritance Tax and Gift Tax Act; |
| 3. | Where the margin of the amount of tax accrues on the grounds of a mistake in the reversion year of income and transaction, etc. |
| (5) | Deleted. <Feb. 15, 2022> |
| (6) | The following amount may be paid as a monetary award to a person who falls under Article 84-2 (1) 3 or 4 of the Act in accordance with the amount accrued by refusing to settle by a credit card or to issue a cash receipt or by issuing a credit card or cash receipt differently from the actual facts (in cases of issuing differently from the actual facts, referring to the difference from the amount to be issued; hereinafter in this paragraph, referred to as "refused amount"): Provided, That the amount of monetary award less than one thousand won shall be deemed non-existent and the sum of the monetary awards payable to the same person shall be up to two million won per annum. <Amended on Feb. 17, 2021> |
| (7) | "Amount set by Presidential Decree" in the proviso of Article 84-2 (1), with the exception of the subparagraphs, of the Act means the amounts under the following classifications: <Amended on Feb. 5, 2016; Feb. 17, 2021> |
| 1. | The amount of evaded tax or the amount of collected tax: 50 million won; |
| 2. | The amount of administrative fines due to failure to perform an obligation to report an overseas financial account (hereafter in this Article referred to as "amount of administrative fines"): 20 million won. |
| (8) | "Those prescribed by Presidential Decree" in the proviso of Article 84-2 (1) 3 of the Act means debit cards and prepaid cards pursuant to the Specialized Credit Finance Business Act. <Amended on Feb. 17, 2021> |
| (9) | "Those prescribed by Presidential Decree" in Article 84-2 (1) 3 (b) of the Act means debit card receipts and prepaid card receipts. <Amended on Feb. 17, 2021> |
| (10) | “As prescribed by Presidential Decree" in Article 84-2 (1) 3 (b) of the Act means cases where a credit card merchant issues a person, to whom certain goods or services are supplied, a credit card sales slip stating the price of the goods or service more disadvantageously to such person than the price for a transaction by cash (excluding cases where a cash receipt is issued) merely on the ground that it is a transaction by credit card. <Amended on Feb. 17, 2021> |
| (11) | Revoking after issuing an issued cash receipt against the wishes of the recipient, to whom certain goods or services are supplied, shall be deemed refusing to issue a cash receipt under Article 84-2 (1) 4 (a) of the Act. <Amended on Feb. 17, 2021> |
| (12) | "As prescribed by Presidential Decree" in Article 84-2 (1) 4 (b) of the Act means where a cash receipt merchant issues a cash receipt stating the price of the goods or services differently from the actual price merely on the ground of the issuance of the cash receipt. <Amended on Feb. 17, 2021> |
| (13) | "Materials prescribed by Presidential Decree" in Article 84-2 (2) 1 (c) of the Act means materials falling under any of the following subparagraphs: <Amended on Feb. 2, 2012; Feb. 17, 2021> |
| 1. | Materials concerning tax evasion or accounting fraud involved in illegal tax refund or deduction; |
| 2. | Materials concerning the speculative transactions of real estate, including land and housing, which are involved in tax evasion; |
| 3. | Materials concerning the smuggling and trafficking drugs involved in tax evasion and detrimental to public safety; |
| 4. | Materials that are reasonably viewed as critical material in light of the circumstances of methods, details and scales, etc., under which taxes are evaded or illegally refunded or deducted. |
| (14) | "Which is prescribed by Presidential Decree" in Article 84-2 (3) 3 of the Act means real estate located in Korea and registered in the name of the defaulter. <Amended on Feb. 17, 2021> |
| (15) | A report falling under Article 84-2 (1) 3 of the Act shall be made within one month from the day on which an act set forth under any item of the said subparagraph is committed, and a report falling under Article 84-2 (1) 4 of the Act shall be made within five years from the day on which an act set forth under any item of the said subparagraph is committed, to the head of the competent tax office, the commissioner of the competent regional tax office, or the Commissioner of the National Tax Service. <Amended on Feb. 2, 2012; Feb. 17, 2021> |
| (16) | Where a person falls under Article 84-2 (1) 5 of the Act, such person may be paid a monetary award of two million won for each report made: Provided, That no monetary award shall be paid where it is deemed that any of the following persons who operates a business by using another person's name has no intention to evade taxes or compulsory execution: <Amended on Feb. 2, 2012; Feb. 15, 2013; Feb. 5, 2016; Feb. 17, 2021; Feb. 15, 2022> |
| 1. | Where he or she operates a business after obtaining business registration under the name of his or her spouse, lineal ascendant or lineal descendant, or operates a business using business registration under the name of his or her spouse, lineal ascendant or lineal descendant; |
| 2. | Where he or she has been registered with a comprehensive credit information collection agency referred to in Article 25 (2) 1 of the Credit Information Use and Protection Act, since he or she failed to repay debts within an agreed period. |
| (17) | An amount obtained by multiplying the rate of payment prescribed in the following table by the amount of administrative fine or the amount of fine (in cases of imprisonment with labor, the amount calculated by applying mutatis mutandis the standards for the imposition of administrative fines, where the sum of unreported or underreported amounts by account to be reported under Article 103 (1) 1 (c) of the Enforcement Decree of the Adjustment of International Taxes Act exceeds five billion won) may be paid as a monetary award to anyone falling under Article 84-2 (1) 6 of the Act: Provided, That where the monetary award exceeds two billion won, the portion of such excess shall not be paid. <Amended on Feb. 15, 2013; Feb. 21, 2014; Feb. 17, 2021; Feb. 28, 2023> |
| (18) | Any person falling under Article 84-2 (1) 7 of the Act may be paid a monetary award of one million won for each reporting of a case whose amount of tax evasion, etc. through the relevant financial assets is at least 10 million won: Provided, That the sum of the monetary awards payable to the same person shall not exceed 50 million won per annum. <Newly Inserted on Feb. 15, 2013; Feb. 3, 2015; Feb. 17, 2021> |
| (19) | A person who falls under Article 84-2 (1) 4-2 of the Act may be paid a monetary award as classified in the following table: Provided, That any amount less than 1,000 won out of the amount to be paid as a monetary award shall be rounded off, and the amount of a monetary award payable to the same person shall not exceed two million won per year. <Amended on Feb. 12, 2019; Feb. 17, 2021> |
| (20) | The Commissioner of the National Tax Service shall pay a monetary award within two months from the last day of the month in which any of the following dates falls: <Amended on Feb. 2, 2012; Feb. 15, 2013; Jun. 11, 2013; Feb. 17, 2021; Feb. 15, 2022> |
| 1. | A monetary award payable under Article 84-2 (1) 1 and 2 of the Act: The closing date for giving guidance on the payment of a monetary award under paragraph (2); |
| 2. | Deleted; <Feb. 15, 2022> |
| 3. | A monetary award payable under Article 84-2 (1) 3 through 5 of the Act: The date on which the reported matters are confirmed true; |
| 4. | A monetary award payable under Article 84-2 (1) 6 of the Act: |
| (a) | In cases of a disposition for imposition of an administrative fine, the date on which the imposition of the administrative fine is determined after the amount of administrative fine is paid and the period for raising objections provided under Article 20 of the Act on the Regulation of Violations of Public Order lapses or the procedures for raising objections under the Non-Contentious Case Procedure Act are completed; |
| (b) | In cases of imprisonment with labor or fine, the date on which the relevant sentence becomes final and conclusive by a court decision; |
| 5. | A monetary award payable under Article 84-2 (1) 7 of the Act: The date on which the amount of tax evasion, etc. is confirmed. |
| (21) | Where a monetary award is paid to a person falling under any subparagraph of Article 84-2 (1) of the Act and if double reporting on the same issue is made, the monetary award shall be paid to the person who makes the first report. <Newly Inserted on Feb. 15, 2013; Feb. 17, 2021> |
| (22) | Matters necessary for the detailed methods, etc. to pay monetary awards shall be determined by the Commissioner of the National Tax Service. <Newly Inserted on Feb. 2, 2012; Feb. 15, 2013; Feb. 17, 2021> |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65-5 (Cooperation in Submission of Tax Data) |
| (1) | Where a person who is required to submit tax data, pursuant to Article 85 (1) of the Act, and a person who is required to report data or statistics related to taxes, pursuant to paragraph (2) of the same Article, are operating an electronic computing system, the Commissioner of the National Tax Service may, for the purposes of efficiently executing the administration of national taxes, request the sending of the data concerned through national tax information and communications networks or the submission of the data concerned through electronic record medium, including diskettes and magnetic tapes. |
| (2) | A person who receives the request of paragraph (1) shall, unless any justifiable reasons exist, comply therewith. |
[This Article Wholly Amended on Feb. 18, 2010]
[Previous Article 65-6 moved to Article 63-6 <Dec. 31, 1995>]
| Article 65-7 (Keeping and Retention of Books) |
| (1) | "Criteria prescribed by Presidential Decree" in Article 85-3 (3) of the Act means any of the following cases: |
| 1. | Keep records pertaining to the development and operation of electronic computing systems, such as the procedure and method, etc. for saving data or modifying, supplementing or erasing such saved data, in connection with the production and use of the information retention device; |
| 2. | Either have the data which is saved in an information retention device, in such a way as to be easily verifiable, or have devices and procedures prepared to print such data, and store the data in such a way as to make possible, when necessary, the copying of such data to other information retention devices; |
| 3. | Information retention devices shall cover transaction details and modified matters and be retained in such a form that the search and use of such transaction details is possible, so as to enable the determination of the tax base and the amount of tax. |
| (2) | The preservation system of electronic records prescribed under paragraph (1) and other necessary matters shall be determined by the Commissioner of the National Tax Service. |
| (3) | "Those prescribed by Presidential Decree" in the proviso of Article 85-3 (4) of the Act means any of the following documents: |
| 1. | Documents, the original copy of which must be retained in accordance with other statutes or regulations, including the Enforcement Decree of the Commercial Act; |
| 2. | Contracts with signatures and seals affixed with regard to the acquisition or transfer of an asset which needs registration, recording or change of title; |
| 3. | Documents submitted or received and copies of written judgment with respect to litigations: Provided, That the same shall not apply to documents available for re-issuance; |
| 4. | Documents submitted or received with respect to authorization or permission and certificates of authorization or permission: Provided, That the same shall not apply to documents available for re-issuance. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 65-8 (Delivery of Certificate of Receipt of Documents) |
| (1) | "Documents prescribed by Presidential Decree" in the main clause of Article 85-4 (1) of the Act means any of the following documents: |
| 1. | Application for objection applications, written requests for reviews, and written requests for adjudgment; |
| 2. | Documents with deadlines for submission thereof prescribed by tax law; |
| 3. | Other documents designated by the Commissioner of the National Tax Service as necessary for the protection of taxpayers' rights and interests. |
| (2) | "Cases prescribed by Presidential Decree, such as the return by postal service" in the proviso of Article 85-4 (1) of the Act means any of the following cases: |
| 1. | When a taxpayer submits a tax base report, etc. by postal service or fax; |
| 2. | When a taxpayer places a tax base report, etc. directly into the designated report box without going through a tax official. |
[This Article Wholly Amended on Feb. 18, 2010]
| Article 66 (Disclosure of List of Unfaithful Donation-Receiving Organizations) |
| (1) | "Ground prescribed by Presidential Decree" in the proviso, with the exception of the subparagraphs, of Article 85-5 (1) of the Act means the following: <Amended on Feb. 15, 2013; Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018; Feb. 12, 2019; Feb. 11, 2020; Feb. 17, 2021; Feb. 15, 2022> |
| 1. | Deleted; <Feb. 17, 2021> |
| 2. | Disclosure of the list of unfaithful donation-receiving organizations under Article 85-5 (1) 2 of the Act: |
| (a) | With regard to whether a case falls under any subparagraph of paragraph (10), where an objection or a request for examination, adjudication or examination is filed under the Board of Audit and Inspection Act, or an administrative litigation is pending under the Administrative Litigation Act, as prescribed in Chapter VII of the Act; |
| (b) | Where the National Tax Information Committee prescribed in Article 85-5 (2) of the Act (hereinafter referred to as the "Committee") deems that such disclosure would result in no practical benefit or would be improper; |
| 3. | Disclosure of the list of tax evaders under Article 85-5 (1) 3 of the Act and the list of persons violating obligations to issue a tax invoice under subparagraph 5 of that paragraph: Where the Committee deems that such publication would result in no practical benefit or would be improper; |
| 4. | Disclosure of the list of persons violating obligations to report on overseas financial accounts under Article 85-5 (1) 4 of the Act: |
| (a) | Where the Committee deems that a person obligated to report overseas financial accounts has good reason to violate his or her obligations to make such report; |
| (b) | Where a person obligated to report overseas financial accounts files a revised and after-deadline report pursuant to Article 55 of the Adjustment of International Taxes Act (excluding where he or she files a revised and after-deadline report after he or she becomes aware that a tax official begins a tax investigation in relation to the relevant overseas financial account or receives a notice to explain taxation data). |
| (2) | The Committee shall be comprised of 20 members under the following classification including one chairperson, and a person appointed by the Commissioner of the National Tax Service among members falling under subparagraph 2 shall serve as the chairperson: <Amended on Feb. 3, 2015> |
| 1. | Eight public officials who are appointed by the Commissioner of the National Tax Service, from among members in general service of the Senior Executive Service of the National Tax Service; |
| 2. | Twelve persons who are commissioned by the Commissioner of the National Tax Service, from among persons of profound knowledge and experience in law or accounting. |
| (3) | The members of the Committee, commissioned under paragraph (2) 2, shall serve the term of two years. |
| (4) | Meetings of the Committee shall be comprised of the chairperson, five members falling under paragraph (2) 1 and five members falling under subparagraph 2 of the same paragraph designated by the chairperson. <Newly Inserted on Feb. 3, 2015> |
| (5) | A majority of the members of the Committee, including the chairperson, shall constitute a quorum, any resolution thereof shall require the concurring vote of at least a majority of those present. <Amended on Feb. 3, 2015; Feb. 5, 2016> |
| (6) | Where a member of the Committee falls under any of the following, the member shall be excluded from its deliberation or resolution: <Newly Inserted on Feb. 3, 2015; Feb. 17, 2021; Feb. 15, 2022> |
| 1. | Where the member is a person subject to the disclosure of personal particulars, etc. (hereafter in this paragraph, referred to as "person subject to the disclosure") under Article 85-5 (1) 2 through 5 of the Act; |
| 2. | Where the member is a current or former relative of a person prescribed in subparagraph 1; |
| 3. | Where the member is a current or former employee of a person prescribed in subparagraph 1; |
| 4. | Where the member participated in a tax investigation which was the direct cause of such disclosure; |
| 5. | Where the member participated in a return, application or demand under the Act concerning persons subject to the disclosure or tax law within the last five years before the date of disclosure; |
| 6. | Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the last five years before the date of disclosure; |
| 7. | Where the member participates or participated in the business of a person subject to the disclosure. |
| (7) | Where a member of the Committee falls under any of the subparagraphs of paragraph (6), the member shall recuse himself or herself in deliberation or resolution of the relevant matter. <Newly Inserted on Feb. 3, 2015> |
| (8) | In addition to matters prescribed in paragraphs (2) through (7), the Commissioner of the National Tax Service shall determine matters necessary for the composition and operation of the Committee. <Newly Inserted on Feb. 3, 2015> |
| (9) | Deleted. <Feb. 17, 2021> |
| (10) | "Unfaithful donation-receiving organizations prescribed by Presidential Decree" in Article 85-5 (1) 2 of the Act means the following organizations which have received donations: <Amended on Feb. 2, 2012; Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018; Feb. 12, 2019; Feb. 17, 2021; Feb. 15, 2022> |
| 1. | An organization whose aggregate amount of taxes additionally charged is at least 10 million won due to its failure to perform its obligations under the Inheritance Tax and Gift Tax Act within the last two years (excluding the period specified in paragraph (1) 2 (a)) based on December 31 of the year immediately preceding the year to which the date of disclosure of the list belongs; |
| 2. | An organization which fails to prepare and keep the details of issuance by donors pursuant to Article 160-3 of the Income Tax Act or the details of issuance by donating corporations pursuant to Article 112-2 of the Corporate Tax Act for the last three years as of December 31 of the year immediately preceding the year to which the date of publication of the list belongs; |
| 3. | An organization which has delivered donation receipts issued inconsistently from the actual amount of donations and identity of a donor (hereafter in this Article referred to as "false receipt") on at least five occasions within the last three years as of December 31 of the year immediately preceding the year to which the date of publication of the list belongs, or the aggregate of the amount issued is not less than 50 million won; |
| 4. | A public service corporation, etc. prescribed in Article 39 (1) 1 (a) through (d) of the Enforcement Decree of the Corporate Tax Act which is confirmed for the following facts at least twice as of December 31 of the year immediately preceding the year in which the date of publication of the list falls; |
| (a) | The fact of violating the obligations in subparagraphs (excluding subparagraph 1) of Article 39 (5) of the Enforcement Decree of the Corporate Tax Act; |
| (b) | The fact of failing to file a report on the performance or non-performance of obligations, regardless of the request of the Commissioner of the National Tax Service prescribed in the latter part of Article 39 (6) of the Enforcement Decree of the Corporate Tax Act. |
| (11) | For the purposes of disclosing the list of unfaithful donation-receiving organizations, matters to be disclosed shall be the name and representative of an organization, the number of occasions of national taxes additionally collected or the amount thereof, the number of cases where such organization issued false receipts and the amounts thereof, statements of non-performance of obligations, etc. <Amended on Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018> |
| (12) | Where a tax official notifies a person subject to the disclosure of a list of the fact that he or she is a person subject to the disclosure of the list pursuant to Article 85-5 (4) of the Act, he or she shall urge the person to pay taxes in arrears, and where the person has grounds for being excluded from the disclosure, he or she shall guide the person so that the person may submit explanatory materials concerning such grounds. <Amended on Feb. 3, 2015; Feb. 5, 2016; Feb. 7, 2017> |
| (13) | Deleted. <Feb. 17, 2021> |
| (14) | For the purposes of disclosing the list of tax evaders pursuant to Article 85-5 (1) 3 of the Act, matters to be disclosed shall be the name, trade name (including the corporate name), age, occupation, domicile, items of taxation and amounts of tax evasion, etc., summary of judgment, sentence, etc. of tax evaders. In such cases, where the offense of a tax evader falls under the main clause of Article 18 of the Punishment of Tax Offenses Act, the name, domicile, representative of the relevant corporation or the name, trade name and domicile of the relevant individual shall also be disclosed. <Newly Inserted on Feb. 2, 2012; Feb. 3, 2015; Feb. 5, 2016> |
| (15) | For the purposes of disclosing the list of persons violating obligations to report on overseas financial accounts under Article 85-5 (1) 4 of the Act, matters to be disclosed shall include the name, corporate name, age, occupation, domicile, and the amount of tax evasion, etc. of persons who violate obligations to report overseas financial accounts (in cases of a corporation, including its representative). <Newly Inserted on Feb. 15, 2013; Feb. 3, 2015; Feb. 5, 2016; Feb. 15, 2022> |
| (16) | Information to be disclosed in the list of persons violating obligations to issue a tax invoice under Article 85-5 (1) 5 of the Act shall include the name, trade name (including the title of the relevant corporation), age, occupation and address of a person violating obligations to issue a tax invoice and the aggregate amount of the supply value, etc. under Article 8-2 (1) 1 of the Act on the Aggravated Punishment of Specific Crimes, the summary of judgment, sentence, etc.<Newly Inserted on Feb. 15, 2022> |
| (17) | Where the Commissioner of the National Tax Service discloses a list by posting on the national tax information and communications network or the bulletin board of the competent tax office pursuant to Article 85-5 (5) of the Act, the period of such disclosure shall be from the date of the posting until the date of expiration of the period classified as follows: <Amended on Feb. 28, 2023> |
| 1. | In cases of unfaithful donation-receiving organizations under Article 85-5 (1) 2 of the Act: Three years; |
| 2. | In cases of tax evaders under Article 85-5 (1) 3 of the Act: Periods classified as follows: |
| (a) | A person for whom a judgment of conviction is made final and conclusive for a crime under Article 3 (1) of the Punishment of Tax Offenses Act (excluding habitual crimes provided in paragraph (4) of that Article): Five years; |
| (b) | A person for whom a judgment of conviction is made final and conclusive for a crime under Article 3 (1) of the Punishment of Tax Offenses Act (limited to habitual crimes under paragraph (4) of that Article), or a crime under Article 4 or 5 of that Act: Ten years; |
| 3. | In cases of persons violating obligations to report on overseas financial accounts under Article 85-5 (1) 4 of the Act: Five years; |
| 4. | In cases of persons violating the duty to issue a tax invoice under Article 85-5 (1) 5 of the Act: Five years. |
| (18) | Notwithstanding paragraph (17), if a person specified in the subparagraphs of that paragraph falls under any of the following cases as at the end of the period of disclosure, the disclosure shall last until the date specified in the relevant subparagraph: <Newly Inserted on Feb. 28, 2023> |
| 1. | Where the amount of tax, administrative fines, or fines to be paid under tax laws are not paid: The date such amount of tax, etc. is fully paid; |
| 2. | Where the execution of the punishment has not been completed: The date the execution of the punishment is completed. |
[This Article Wholly Amended on Feb. 18, 2010]
[Title Amended on Feb. 17, 2021]
| Article 67 (Publication of Statistical Data) |
| (1) | The Commissioner of the National Tax Service upon receipt of a request for the submission of statistical data under Article 85-6 (1) of the Act (hereinafter referred to as “statistical data”) from the competent standing committee of the National Assembly in accordance with Article 85-6 (4) of the Act shall provide such data within 10 days of the date of receiving the request in cases where the time limit for submission is not additionally indicated: Provided, That if it is difficult to prepare and submit the statistical data within such period, the Commissioner may extend the time limit for submission through consultation with the said standing committee. |
| (2) | Where the statistical data requested to be provided from the competent standing committee in accordance with paragraph (1) have not been preserved or managed, or it is not possible to produce such data, the Commissioner of the National Tax Service shall notify the competent standing committee of such fact by attaching the reason therefor. |
| (3) | Where the Commissioner of the National Tax Service provides statistical data to the competent standing committee in accordance with paragraph (1), he or she shall send the copies thereof to the Minister of Economy and Finance within seven days. |
| (4) | The head of each research institute established pursuant to Article 8 (1) of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes (hereinafter referred to as “head of a government-funded research institute”) may request the Commissioner of the National Tax Service to provide statistical data by means of submitting documents including the following matters: <Newly Inserted on Feb. 3, 2015; Feb. 13, 2018; Feb. 17, 2021> |
| 1. | Title of statistical data; |
| 2. | Purpose of using statistical data; |
| 3. | Contents and scope of statistical data; |
| 4. | Methods of providing statistical data; |
| (5) | The Commissioner of the National Tax Service requested by the head of a government-funded research institute to provide statistical data pursuant to paragraph (4) shall provide statistical data within 30 days from the date he or she is requested to provide statistical data: Provided, That the Commissioner may extend the period of providing statistical data where it is unfeasible to prepare the statistical data within 30 days, in consultation with the head of the government-funded research institute. <Newly Inserted on Feb. 3, 2015; Feb. 13, 2018> |
| (6) | Where the statistical data requested by the head of a government-funded research institute pursuant to paragraph (4) have not been saved, managed or are unfeasible to be produced, the Commissioner of the National Tax Service shall notify the head of the government-funded research institute of the fact along with grounds therefor within 30 days from the date on which he or she is requested to provide the data. <Newly Inserted on Feb. 3, 2015; Feb. 13, 2018> |
| (7) | Where the Commissioner of the National Tax Service provides statistical data to the head of a government-funded research institute pursuant to paragraph (5), the Commissioner may limit the purpose, methods, etc. of use of the statistical data, or request the head of the government-funded research institute to prepare measures necessary to ensure the security of the data. <Newly Inserted on Feb. 3, 2015; Feb. 13, 2018> |
| (8) | In addition to matters prescribed in paragraphs (4) through (7), the Commissioner of the National Tax Service shall determine matters necessary to provide statistical data, such as methods of providing statistical data to the head of a government-funded research institute, in consultation with the head of the government-funded research institute. <Newly Inserted on Feb. 3, 2015; Feb. 13, 2018> |
[This Article Wholly Amended on Feb. 21, 2014]
| Article 67-2 (Provisions of Basic Data) |
| (1) | "Facilities prescribed by Presidential Decree" in the former part, with the exception of the subparagraphs, of Article 85-6 (7) of the Act means facilities that have information protection systems preventing access to or intrusion in the internal communications network or the like from outside the relevant facilities as well as equipment and others enabling analysis on basic data (hereinafter referred to as "national tax statistics center"). |
| (2) | "The head of a government-funded research institution, etc. under Article 2 of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes and other persons prescribed by Presidential Decree" in Article 85-6 (7) 5 of the Act means the following: <Amended on Feb. 15, 2022> |
| 1. | The head of a government-funded research institution established under Article 2 of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes; |
| 2. | The head of a school under the Higher Education Act; |
| 3. | The head of a public institution under the Act on the Management of Public Institutions; |
| 4. | The head of a private research institute equivalent to those under subparagraph 1; |
| 5. | The head of an institution that inspects the appropriateness of basic data for the assessment of and research on tax policies. |
| (3) | Article 67 (4) through (7) shall apply mutatis mutandis to the provision of basic data under Article 85-6 (7) of the Act. In such cases, "Article 85-6 (6) of the Act" shall be construed as "Article 85-6 (7) of the Act," "the head of a research institute established pursuant to Article 8 (1) of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes (hereinafter referred to as "head of a government-funded research institute")" as "person falling under any subparagraph of that paragraph (hereinafter referred to as "head of a government-funded research institute, etc.")", "head of a government-funded research institute" as "head of a government-funded research institute, etc.," and "statistical data" as "basic data." <Amended on Feb. 17, 2021> |
| (4) | Except as provided in paragraphs (1) through (3), details necessary for operating the national tax statistics center, such as the methods of using the center, shall be determined by the Commissioner of the National Tax Service. |
[This Article Newly Inserted on Feb. 11, 2020]
| Article 67-3 (Provision of Sample Data) |
| (1) | A person who intends to use sample data pursuant to Article 85-6 (8) of the Act (hereafter in this Article, referred to as "sample data user") shall request the Commissioner of the National Tax Service to provide sample data in writing, stating the following information: |
| 1. | Name (in cases of an institution, corporation, organization, etc., its title) and address of a sample data user; |
| 2. | Purpose of using sample data; |
| 3. | Type and scope of sample data; |
| 4. | Methods of providing sample data (limited to methods of providing sample data under paragraph (3)). |
| (2) | Upon receipt of a request to provide sample data under paragraph (1), the Commissioner of the National Tax Service shall provide the sample data user with the sample data within 30 days from the date of receipt thereof: Provided, That where it is impracticable to provide sample data within the period, the period may be extended in consultation with the sample data user. |
| (3) | "Method prescribed by Presidential Decree" in the former part of Article 85-6 (8) of the Act means the method of storing sample data in an electronic medium or providing such data through an information and communications network. |
[This Article Newly Inserted on Feb. 17, 2021]
| Article 68 (Processing of Sensitive Information and Personally Identifiable Information) |
| (1) | If inevitable to perform affairs regarding national tax under the Act and tax law, a tax official may process data including information about health under Article 23 of the Personal Information Protection Act, information constituting criminal history records under subparagraph 2 of Article 18 of the Enforcement Decree of the same Act, resident registration numbers under Article 19 of the same Decree (including information generated by an identification service agency under Article 23-3 of the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc. in combination with resident registration numbers of users of information communications services under subparagraph 4 of Article 2 of the same Act for the purpose of interlinking on-line and off-line services for such users), passport numbers, driving license numbers or alien registration numbers. <Amended on Feb. 11, 2020> |
| (2) | If it is unavoidable for performing administrative duties related to requests for adjudgment, decision-making on requests for adjudgment, etc. under Articles 55, 67 through 69, 71 through 74, 74-2, 75 through 80, and 80-2 of the Act, the director of the Tax Tribunal, tax judges, adjudication investigators, and public officials assisting those persons may handle data containing personal information specified in paragraph (1). <Amended on Feb. 28, 2023> |
| (3) | If it is unavoidable for performing administrative duties related to withholding of taxes, withholding agents under tax law may handle data containing personal information specified in paragraph (1). |
| (4) | If it is unavoidable for performing administrative duties related to the issuance and submission of evidentiary documents for income deduction, persons issuing evidentiary documents for income deduction and data collection agencies under tax law may handle data containing personal information specified in paragraph (1). |
[This Article Newly Inserted on Jan. 6, 2012]
CHAPTER VIII PENALTY PROVISIONS
| Article 69 (Imposition of Administrative Fines) |
| (1) | The criteria for imposing administrative fines under Article 88 (1) of the Act shall be as specified in attached Table 1. |
| (2) | The criteria for imposing administrative fines under the main clause of Article 89 (1) of the Act shall be as specified in attached Table 2. |
| (3) | The criteria for imposing administrative fines under the main clause of Article 90 (1) of the Act shall be as specified in attached Table 3. |
[This Article Newly Inserted on Feb. 15, 2022]
ADDENDA <Presidential Decree No. 7459, Dec. 31, 1974>
| (1) | (Enforcement Date) This Decree shall enter into force on the date of the enforcement of Act No. 2679, the Framework Act on National Taxes. |
| (2) | (Relationship to other Statutes or Regulations) Where the previous provisions of the Enforcement Decree of the National Tax Collection Act have been cited in other statutes or regulations, and if there exists any corresponding provisions in this Decree, then such citation shall be deemed to have been of the Article and/or clause concerned of this Decree, in place of such provisions. |
ADDENDUM <Presidential Decree No. 8352, Dec. 31, 1976>
This Decree shall enter into force on January 1, 1977.
ADDENDUM <Presidential Decree No. 8650, Aug. 20, 1977>
This Decree shall apply from the date on which the Act on Temporary Measures for Adjustment of the Tax Act by the Implementation of Value-Added Tax enters into force.
ADDENDUM <Presidential Decree No. 8749, Nov. 21, 1977>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 9228, Dec. 30, 1978>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 9693, Dec. 31, 1979>
This Decree shall enter into force on January 1, 1980.
ADDENDUM <Presidential Decree No. 10118, Dec. 31, 1980>
This Decree shall enter into force on January 1, 1981.
ADDENDUM <Presidential Decree No. 10696, Dec. 31, 1981>
This Decree shall enter into force on January 1, 1982.
ADDENDA <Presidential Decree No. 11577, Dec. 31, 1984>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1985.
Article 2 (Applicability to Seizure Notifications with Respect to Creditors over Whom National Taxes Takes Priority)
The amended provisions of Article 18 (3) shall be applied from the part of the national taxes of which time limit for payment arrives for the first time, after the enforcement date of this Decree.
Article 3 (Applicability to Payment Procedures for Refund of National Taxes Not Requiring Submissions of Certificates of Personal Seal Impressions)
The amended provisions of the proviso of Article 40 (2) shall be applicable to from the part of the national taxes refunded for the first time through the Bank of Korea (local agents of the national treasury included) or a postal service organization after this Decree enters into force.
Article 4 Omitted.
ADDENDUM <Presidential Decree No. 12882, Dec. 30, 1989>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1990. |
ADDENDA <Presidential Decree No. 13192, Dec. 31, 1990>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1991. |
| (2) | (Applicability to Payment Procedures for Refund of National Taxes Not Requiring Submissions of Certificates of Personal Seal Impressions) The amended provisions of the proviso of Article 40 (2) shall be applicable from the part of the national taxes refunded for the first time through the Bank of Korea or a postal service organization, after this Decree enters into force. |
| (3) | (Applicability to Minimum Level of Amount Notified) The amended provisions of Article 65-3 shall be applicable from the part of the national taxes notified for the first time after this Decree enters into force. |
ADDENDA <Presidential Decree No. 13539, Dec. 31, 1991>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1992. |
| (2) | (Applicability to Small Claims Adjudgment) The amended provisions of subparagraph 1 of Article 62 shall be applicable from the first decision made on a request for adjudgment, after this Decree enters into force. |
ADDENDUM <Presidential Decree No. 13895, May 27, 1993>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 14076, Dec. 31, 1993>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1994. |
| (2) | (Applicability to Organization Regarded as Juristic Person) With respect to an incorporated body, foundation, or other organization registered with the competent authority, prior to the enforcement of this Decree which, is newly regarded as a juristic person, pursuant to the amended provisions of subparagraph 1 of Article 8, in respect of income or conduct etc. of such a juristic person, occurring after the enforcement date of this Decree, such an organization, being regarded as a juristic person from the date on which this Decree enters into force, the statutes or regulations pertaining to national taxes shall be applicable. |
ADDENDA <Presidential Decree No. 14473, Dec. 31, 1994>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1995. |
| (2) | (Applicability to Causes Arising Later) The provisions of Article 25-2 shall be applicable from the first part of the national taxes for ex post factor causes after this Decree enters into force. |
ADDENDA <Presidential Decree No. 14860, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Presidential Decree No. 14870, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 14988, Apr. 27, 1996>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 15014, Jun. 4, 1996>
| (1) | (Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) | (Applicability to Small Claims Adjudgment) The amended provisions of subparagraph 1 of Article 62 shall be applicable from the first decision made on a request for adjudgment, after this Decree enters into force. |
ADDENDA <Presidential Decree No. 15189, Dec. 31, 1996>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1997: Provided, That the amended provisions of Article 65-8 shall enter into force on July 1, 1997. |
| (2) | (Applicability to Service by Publication) The amended provisions of Article 7-2 shall be applicable from the first document served after this Decree enters into force. |
| (3) | (Applicability to Scope of Interested Parties Who May File Protests) The amended provisions of Article 44 shall be applicable from the part of the national taxes for which an objection application, a written request for review, or a written request for adjudgment is filed for the first time, after this Decree enters into force. |
ADDENDA <Presidential Decree No. 15968, Dec. 31, 1998>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 1999. |
| (2) | (Applicability to Minimum Level of Amount Notified) The amended provisions of Article 65-3 shall apply to the initial national taxes notified after this Decree enters into force. |
ADDENDA <Presidential Decree No. 16622, Dec. 28, 1999>
| (1) | (Enforcement Date) This Decree shall enter into force on January 1, 2000: Provided, That the amended provisions of Article 1-2 shall enter into force on July 1, 2000, and those of Articles 2 and 4 (2) on the date of its promulgation. |
| (2) | (General Applicability to Cases of Request for Adjudgment) The amended provisions of Articles 55 (2) and (3), 61, 62-2, and 63 shall be applicable from the case of request for adjudgment raised first after the enforcement of this Decree. |
| (3) | (Transitional Measures concerning Qualifications of National Tax Judges and Investigators) With respect to national tax judges or investigators who are in active service or commissioned at the time of enforcement of this Decree, the previous provisions shall prevail during their service in the relevant positions, notwithstanding the amended provisions of Articles 552 and 55-3. |
ADDENDA <Presidential Decree No. 17036, Dec. 29, 2000>
This Decree shall enter into force on the date of its promulgation: Provided, That the amendments to Articles 30-2, 32, 33 and 34 through 43 shall enter into force on April 1, 2001.
ADDENDA <Presidential Decree No. 17047, Dec. 29, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2001.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 17830, Dec. 30, 2002>
| (1) | (Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) | (Applicability to Application for Extension of Time Limit) The amended provisions of Article 3 shall apply to the application for extension of time limit which is made on or after the enforcement date of this Decree. |
| (3) | (Applicability to Method of Appraising Security for Tax Payment) The amended provisions of Article 13 shall apply with respect to the security for tax payment which is offered on or after the enforcement date of this Decree. |
| (4) | (Applicability to Refund of Property Paid in Kind) The amended provisions of Article 43-2 shall apply with respect to the application for payment in kind which is made on or after the enforcement date of this Decree. |
| (5) | (Applicability to Request for Pre-Assessment Review) The amended provisions of Article 63-8 (1) and (2) shall apply with respect to the first notice which is given by the chief of a tax office or the commissioner of a regional tax office on or after the enforcement date of this Decree. |
ADDENDA <Presidential Decree No. 18172, Dec. 30, 2003>
| (1) | (Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) | (Applicability to Revocation of Extension of Payment Time Limit) The amended provisions of Article 4-2 shall apply, starting with the portion, the payment time limit of which is extended in accordance with Article 6 of the Act, after the enforcement of this Decree. |
| (3) | (Applicability to Scope of Delivery by General Mail) The amended provisions of Article 5-2 shall apply, starting with the portion that is delivered first after the enforcement of this Decree. |
| (4) | (Applicability to Additional Days of National Tax Imposition Exclusion Period) The amended provisions of Article 12-3 (2) 3 shall apply, starting with the portion, for which the grounds of not fulfilling obligations, etc. accrue after the enforcement of this Decree. |
| (5) | (Applicability to Minimum Notice Amount) The amended provisions of Article 65-3 shall apply, starting with the portion that is put on notice after the enforcement of this Decree. |
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 18385, May 10, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 18849, May 31, 2005>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 19461, Apr. 28, 2006>
| (1) | (Enforcement Date) This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 54-2 (1) 2 and (2) 2, and 63-9 (3) 1, (4) 2, and (5) 2 shall enter into force on June 1, 2006. |
| (2) | (Applicability to Example concerning Expansion of Scope of Pre-Assessment Review) The amended provisions of Article 63-8 (2) 3 shall also apply to anyone who receives the advance notice of taxation before this Decree enters into force. |
| (3) | (Transitional Measures concerning Decision to Authorize Rehabilitation Program pursuant to Debtor Rehabilitation and Bankruptcy Act in Amended Provisions of Article 66 (1) 1-2) The decision to authorize the reorganization program pursuant to the previous Company Reorganization Act shall be deemed the decision to authorize the rehabilitation program pursuant to the Debtor Rehabilitation and Bankruptcy Act pursuant to the amended provisions of Article 66 (1) 1-2. |
ADDENDA <Presidential Decree No. 19513, Jun. 12, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2006.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 19893, Feb. 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 (limited to the provisions relevant to comprehensive real estate holding tax), 2-2, and 3 of Article 10-2, the former part of Article 12-3 (1) 1, and Article 12-3 (1) 2 shall enter into force on January 1, 2008, while the amended provisions of Article 53 (1), (2), (9), and (10), Article 54-2 (1) through (4) and (6), Article 63-10 (3) through (5) and (8) through (10) and (12), Article 65-4 (4), (6) through (10) and (14) shall enter into force on July 1, 2007.
Article 2 (Applicability to Approval on Extension of Time Limit)
The amended provisions of Article 4 shall be enforceable to the applications filed for extension of time limit on or after the enforcement date of this Decree.
Article 3 (Applicability to Determination of Tax Liability)
The amended provisions of subparagraphs 1, 2-2, and 3 of Article 10-2 shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 4 (Applicability to Initial Date of Reckoning Exclusion Period for National Taxes)
The amended provisions of Article 12-3 (1) shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 5 (Applicability to Commencement Date of Extinctive Prescription of Right to Collect National Tax)
The amended provisions of Article 12-4 (2) shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 6 (Applicability to Application for Abatement of or Exemption from Additional Tax)
The amended provisions of Article 28 (1) and (3) shall be enforceable to the applications filed for abatement, exemption, etc. on or after the enforcement date of this Decree.
Article 7 (Applicability to Exemption of Honest Small Business Proprietors from Tax Investigation)
The amended provisions of Article 63-5 shall be enforceable to the cases periodically selected for tax investigation pursuant to Article 81-6 (1) of the Act for the taxable period on which the enforcement date of this Decree falls or thereafter.
Article 8 (Applicability to Payment of Monetary award)
| (1) | The amended provisions of Article 65-4 (1) and (5) shall be enforceable to the cases where important data are furnished for the first time on or after the enforcement date of this Decree. |
| (2) | The amended provisions of Article 65-4 (4) and (6) through (10) and (14) shall be enforceable to the reports made on or after the enforcement date of this Decree. |
Article 9 (Transitional Measures concerning Initial Date in Reckoning Extinctive Prescription of Right to Collect National Taxes)
The initial date reckoning the extinctive prescription of the right to collect national taxes regarding withholding taxes, taxes collected by tax associations, or stamp duties, for which tax liability was incurred before this Decree enters into force, shall be governed by the previous provisions, notwithstanding the amended provisions of Article 12-4 (2) 1 through 3.
Article 10 Omitted.
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2008.
Articles 2 through 7 Omitted.
ADDENDA <Presidential Decree No. 20622, Feb. 22, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 26-2 shall enter into force on October 1, 2008, and the amended provisions of Article 67 on January 1, 2010.
Article 2 (Applicability to Payment of National Taxes by Credit Card)
The amended provisions of Article 26-2 shall apply, commencing from the first case reported, paid or notified after October 1, 2008.
ADDENDA <Presidential Decree No. 20654, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 26-2 shall enter into force on October 1, 2008, and the amended provisions of Article 67 on January 1, 2010.
Article 2 (Applicability to Requirements for Qualification of Tax Adjudicators and Investigators)
The amended provisions of Articles 55-2 (1) 1, 3, and 4, 55-2 (2), 55-3 (1) and 55-4 shall apply, commencing from the tax adjudicator and investigator first appointed or commissioned after this Decree enters into force.
Article 3 (Applicability to Small Claims Adjudgment Cases)
The amended provisions of the parts other than items of subparagraph 1 of Article 62 shall apply, commencing from the first decision of adjudgment made after this Decree enters into force.
Article 4 (Special Cases concerning Requirements for Qualification of Tax Adjudicators)
"Three years" in Article 55-2 (1) 1 shall be "three years (two years in cases of local taxes)" by December 31, 2012.
Article 5 Omitted.
ADDENDA <Presidential Decree No. 21316, Feb. 6, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 65-7 (3) shall enter into force on April 1, 2009.
Article 2 (Applicability to Methods of and Procedures for Questions and Replies on Interpretation of Tax Law)
The amended provisions of Articles 10 shall apply, commencing from the question first received after this Decree enters into force.
Article 3 (Applicability to Additional Tax against Understated Tax Return)
The amended provisions of Article 27-2 shall apply, commencing from the additional tax against understated tax return first imposed after this Decree enters into force.
Article 4 (Special Cases concerning Scope of and Request Procedures for Pre-Assessment Review)
The amended provisions of Article 63-9 (excluding the proviso of paragraph (4) of the same Article) shall apply, commencing from the advance notice of taxation first given after this Decree enters into force.
Article 5 (Applicability to Payment of Monetary award)
The amended provisions of Article 65-4 (4) shall apply, commencing from the portion first reported after this Decree enters into force.
Article 6 (Transitional Measures concerning Succession of Membership for Members of Objection Application Review Committee and Pre-Assessment Review Committee)
Members of the Pre-Assessment Review Committee established in the National Tax Service and members of the Objection Application Review Committee and the Pre-Assessment Review Committee established in regional tax offices and district tax offices under the previous provisions at the time when this Decree enters into force, shall be deemed members of the respective National Tax Examination Committees under this Decree, and the term of office of such members shall run on the date when they were commissioned.
ADDENDA <Presidential Decree No. 21765, Oct. 1, 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. 21937, Dec. 31, 2009>
This Decree shall enter into force on January 1, 2010.
ADDENDA <Presidential Decree No. 22038, Feb. 18, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 63-8 through 63-12 and Article 65-4 (16) shall enters into force on April 1, 2010.
Article 2 Deleted. <Feb. 21, 2014>
Article 3 (Applicability to Limit of Secondary Tax Liability of Business Transferee)
The amended provisions of Article 23 (2) and (3) shall start applying to the secondary tax liability of business transferee to the business first acquired after this Decree enters into force.
Article 4 (Applicability to Tax Investigations)
The amended provisions of Articles 63-8 through 63-12 shall start applying to the first tax investigation conducted after the amended provisions of Articles 63-8 through 63-12 enters into force under Article 1 of the Addenda.
Article 5 (Applicability to Payment of Monetary Rewards)
The amended provisions of Article 65-4 (14) and (16) shall start applying to the report under Article 84-2 (1) 3 or 4 of the Act with respect to the goods or services first provided after the amended provisions of Article 65-4 (14) and (16) under Article 1 of the Addenda.
ADDENDA <Presidential Decree No. 22572, Dec. 30, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011.
Article 2 (Transitional Measures concerning Occurrence Date of Refund of National Taxes)
Where a taxpayer files a tax refund claim under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, or the Liquor Tax Act before the last date of the statutory due date of return, the occurrence date of the relevant refund amount of national tax shall be the last date of the statutory due date of return until June 30, 2011, notwithstanding the amended provisions of Article 32 (4).
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. 23592, Feb. 2, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 65-4 (1), (17) 1 (a) and 66 (10) shall enter into force on July 1, 2012.
Article 2 (Applicability to Change in Report Deadline on Refusal of Issuance of Cash Receipt)
The amended provisions of Article 65-4 (13) shall apply, commencing from the portion reported under Article 84-2 (1) 4 of the Act with respect to the goods or service first supplied after this Decree enters into force.
Article 3 (Applicability to Payment of Monetary award)
The amended provisions of Article 65-4 (17) (excluding Article 65-4 (17) 1 (a)) shall apply, commencing from the data first provided or reported after this Decree enters into force.
Article 4 (Applicability to Disclosing of List of Organizations that Unfaithfully Receive Donations)
The amended provisions of Article 66 (6) 1 shall apply, commencing from the list first disclosed after this Decree enters into force.
ADDENDA <Presidential Decree No. 23878, Jun. 26, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Value of Offered Security for Tax Payment)
The amended provisions of the main clause of Article 14 (1) shall apply, commencing from the security for tax payment first offered after this Decree enters into force.
ADDENDA <Presidential Decree No. 24366, Feb. 15, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Grounds for Exception from Reduction of or Exemption from Additional Tax)
The amended provisions of Article 29 shall apply to the submission of a revised return of tax base or a return of tax base after the term on or after the date this Decree enters into force.
Article 3 (Applicability to Occurrence Date of Refund of National Taxes)
The amended provisions of subparagraph 6 of Article 32 shall apply to any refund made on or after the date this Decree enters into force.
Article 4 (Applicability to Transfer of National Tax Refund)
The amended provisions of Article 43-4 (2) shall apply to any refund made on or after the date this Decree enters into force.
Article 5 (Applicability to Notice of Application for Statement of Opinion)
The amended provisions of Article 47 (6) shall apply to any application for the statement of opinion on or after the date this Decree enters into force.
Article 6 (Applicability to Notice of Designation of Tax Judges)
The amended provisions of Article 57 shall apply to any notice given on or after the date this Decree enters into force.
Article 7 (Applicability to Suspension of Tax Investigation)
The amended provisions of Article 63-10 shall apply to the accrual of a ground for suspension on or after the date this Decree enters into force.
Article 8 (Applicability to Payment of Monetary award)
| (1) | The amended provisions of Article 65-4 (15) and (18) 4 shall apply to the submission of critical materials on or after the date this Decree enters into force. |
| (2) | The amended provisions of Article 65-4 (19) shall apply to the payment of a monetary award made on or after the date this Decree enters into force. |
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 24573, Jun. 11, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2013: Provided, That the amended provisions of Articles 63-4 and 63-14 (2) 2 shall enter into force on the date of its promulgation.
Article 2 (Applicability to Payment of Monetary award)
The amended provisions of Article 65-4 (1), (3) and (18) shall apply to the submission of critical materials under Article 84-2 (1) 1 of the Act or reporting on concealed property under subparagraph 2 of the same paragraph on or after July 1, 2013.
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on Jul. 1, 2013. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on Aug. 29, 2013. (Proviso Omitted.)
Articles 2 through 13 Omitted.
ADDENDA <Presidential Decree No. 24852, Nov. 20, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on Dec. 12, 2013.
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 25201, Feb. 21, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Revised Return of Tax Base)
The amended provisions of Article 25 (2) shall apply beginning from the filing of a revised return on or after the date this Decree enters into force.
Article 3 (Applicability to Rearrangement of Jurisdictions over Tax Investigation)
The amended provisions of Article 63-3 shall apply beginning from a tax investigation conducted on or after the date this Decree enters into force.
ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the part that amends a Presidential Decree, which is promulgated before this Decree enters into force whose enforcement date has not yet arrived from among the Presidential Decrees amended pursuant to Article 5 of Addenda, shall enter into force on the enforcement date of the relevant Presidential Decree, respectively.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 26066, Feb. 3, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Extension of Deadline due to Accidents Suffered by Certified Tax Accountant)
The amended provision of Article 2 (1) 8 shall apply to tax returns for which certified tax accountants, etc. apply for extension of the deadline after this Decree enters into force.
Article 3 (Applicability to Withdrawal of Application for Electronic Services Delivery)
The amended provision of Article 6-2 (4) shall apply to documents which taxpayers are allowed to read by connecting to the national tax information and communications network after this Decree enters into force.
Article 4 (Applicability to Methods of Calculation of Value of Security for Tax Payment through Appraisal)
The amended provision of proviso of Article 13 (4) 1 shall apply to tax payments for which taxpayers provide security after this Decree enters into force.
Article 5 (Applicability to Additional Dues on National Tax Refund Following Request for Correction)
The amended provision of Article 43-3 (1) shall apply to tax refunds in which taxpayers make requests for correction after this Decree enters into force.
Article 6 (Applicability to Change in Percentage of Payment of Prize Money for Reporting Concealed Property)
The amended provisions of Article 65-4 (3) and the main clause of paragraph (16) of the aforesaid Article shall apply to concealed property reported after this Decree enters into force.
Article 7 (Applicability to Grounds for Exception of Publication of List of Organizations Unconscientiously Receiving Donations)
The amended provisions of Article 66 (1) 2 and subparagraph 4 (b) of the aforesaid paragraph shall apply to lists in which personal particulars, etc. are publicized after this Decree enters into force.
Article 8 (Applicability to Period of Publication of List of Persons Who Have Violated Obligations to Report Overseas Financial Accounts)
The amended provision of Article 65 (15) shall also apply to cases that personal particulars, etc. are publicized before this Decree enters into force. In this case, the enforcement date of this Decree shall be deemed the date of the publication of the list.
Article 9 (Applicability to Publication of Statistical Data to President of Korea Institute of Public Finance)
The amended provisions of Article 67 (4) through (8) shall apply to cases that the President of the Korea Institute of Public Finance requests the Commissioner of the National Tax Service to provide statistical data after this Decree enters into force.
ADDENDA <Presidential Decree No. 26946, Feb. 5, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Payment of Monetary award)
Notwithstanding the amended provisions of Article 65-4 (1) and (5), the previous provisions shall apply to guidelines for the payment of a monetary award to persons falling under Article 84-2 (1) of the Act before this Decree enters into force.
ADDENDUM <Presidential Decree No. 27129, May 10, 2016>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <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.
ADDENDA <Presidential Decree No. 27833, Feb. 7, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of subparagraphs 4 and 5 of Articles 25-2, Article 48-2 (1) 1 and 3, and paragraphs (4) and (5) of the same Article, shall enter into force on January 1, 2018.
Article 2 (Applicability to Grounds for Exemption from Provision of Security at the Time of Extension of Due Date for Payment)
The amended provisions of Article 2 (2) shall apply also to the portions for which the extension of due date for payment is requested before this Decree enters into force.
Article 3 (Applicability to Written Opinions)
The amended provisions of Article 47 (2) 3 shall apply also where only a disposition agency applies for a written opinion before this Decree enters into force.
Article 4 (Applicability to Requests for Pre-Assessment Review to the Commissioner of National Tax Service)
The amended provisions of Article 63-14 (1) 3 shall apply to begin from the portions for which a request for pre-assessment review is filed after this Decree enters into force under the circumstances that a corrective measure is taken on the spot and an advance notice of taxation is given accordingly before this Decree enters into force.
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended parts of the Presidential Decrees to be amended pursuant to Article 8 of Addenda, which have been promulgated before this Decree enters into force but the enforcement dates of which have yet to arrive, shall enter into force on the respective enforcement dates of the relevant Presidential Decrees.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 28644, Feb. 13, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 63-13, 63-15, 63-16 and 63-17 shall enter into force on April 1, 2018; and the amended provisions of Articles 26-2 (2) and 66 (10) 4 shall enter into force on January 1, 2019.
Article 2 (Applicability to Order of Appropriating National Tax Returns for National Taxes)
The amended provisions of Article 31 (2) shall begin to apply the portions for which national tax refunds, the payment of which is determined after this Decree enters into force, are appropriated.
Article 3 (Applicability to Making A Statement of Opinion)
The amended provisions of Article 47 (2) shall begin to apply the portions for which an application for making a statement of opinion is filed after this Decree enters into force.
Article 4 (Applicability to Public Representatives)
The amended provisions of Article 48-2 (3) shall also apply to cases where an application for raising an objection, a request for examination or a request for adjudication is filed before this Decree enters into force and a request for public representatives is filed after this Decree enters into force.
Article 5 (Applicability to Notification of Results of Tax Investigation)
The amended provisions of Article 63-13 (1) shall also apply to ongoing tax investigations as at April 1, 2018.
Article 6 (Applicability to Requests for Pre-Assessment Review)
The amended provisions of Article 63-14 (1) shall begin to apply to the portions for which a request for pre-assessment review is filed after this Decree enters into force.
Article 7 (Applicability to Disclosure of Lists of Large Cases, Habitually Delinquent Taxpayers)
The amended provisions of Article 66 (1) 1 (d) shall begin to apply the portions for which a consignee liable for tax payment in kind fails to pay value-added taxes related to the liability for tax payment in kind after this Decree enters into force.
Article 8 (Transitional Measures concerning Monetary Awards for Informing of and Reporting on Tax Evasion)
| (1) | The amended provisions of Article 65-4 (1) and (3) shall begin to apply the portions for which data are provided or a report is filed after this Decree enters into force. |
| (2) | Notwithstanding the amended provisions of Article 65-4 (1) and (3), the previous provisions shall govern the criteria for paying monetary awards to persons who fall under Article 84-2 (1) of the Act before this Decree enters into force. |
ADDENDA <Presidential Decree No. 28989, Jun. 26, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Extension of Payment Due Date and Limit of Installment Payment)
The amended provisions of Article 2-3 shall begin to apply from the extension of due date after this Decree enters into force.
ADDENDA <Presidential Decree No. 29534, Feb. 12, 2019>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 16, 23 (1), 27-4 (limited to its title), 31 (1) and (2), 37 (4) 1, and 43-4 (2) shall enter into force on January 1, 2020.
Article 2 (Applicability to Evaluating Value of Security for Tax Payment)
The amended provisions of the proviso of Article 13 (4) 1 shall begin to apply to the security for tax payment provided after this Decree enters into force.
Article 3 (Applicability to Scope of Secondary Tax Liability of Business Transferee)
The amended provisions of Article 22 shall apply also to cases where business has been transferred before this Decree enters into force and the business transferee has not received a notice of payment as a person secondarily liable for tax payment.
Article 4 (Applicability to Reduction or Exemption of Additional Tax)
The amended provisions of Article 28 (1) shall begin to apply to an application filed to obtain reduction or exemption of additional tax after this Decree enters into force.
Article 5 (Applicability to Joint Session of Tax Judges)
The amended provisions of Article 62-2 (3) shall begin to apply to the request for adjudication filed after this Act enters into force.
Article 6 (Applicability to Disclosing List of Organizations that Unfaithfully Receive Donations)
The amended provisions of Article 66 (10) 1 through 3 shall begin to apply where an objection, appeal for review, or request for adjudication under Chapter VII of the Act, a request for examination under the Board of Audit and Inspection Act, or administrative litigation under the Administrative Litigation Act is completed after this Decree enters into force.
Article 7 (Transitional Measures concerning Consecutive Appointment of Members of Examination Committee on Established Rules for National Taxes)
For the purpose of applying the amended provisions of Article 9-3 (6) to a member under Article 9-3 (3) 6 as at the time this Decree enters into force, his or her term of office as at the time this Decree enters into force shall be deemed his or her first term of office.
Article 8 (Transitional Measures concerning Ex Post Factor Causes)
Notwithstanding the amended provisions of Article 25-2, the previous provisions shall apply to the part transferred before this Decree enters into force.
Article 9 (Transitional Measures concerning Decrease in Interest Rate for Penalty Taxes for Delayed Payment, Payment of Withholding Tax and Other Penalty Taxes for Insincere Payment)
Where the payment deadline has passed or taxes have been refunded before this Decree enters into force, the previous provisions shall govern interest rates for the period ranging from the day following the payment deadline or the date of the refund, to the day before this Decree enters into force, notwithstanding the amended provisions of Article 27-4.
Article 10 (Transitional Measures concerning Civilian Members of National Tax Examination Committee)
| (1) | Where the amended provisions of Article 53 (7) apply to civilian members of the National Tax Examination Committee as at the time this Decree enters into force, the term as at the time this Decree enters into force shall be deemed the first term. |
| (2) | Where a civilian member of a National Tax Examination Committee becomes disqualified under the amended provisions of Article 53 (8) due to a reason which occurred before this Decree enters into force, he or she shall not be deemed disqualified until the expiration of his or her term of office, notwithstanding the amended provisions of the same paragraph. |
Article 11 (Transitional Measures concerning Qualifications of Tax Judges and Adjudication Investigators)
A person who is a tax judge or adjudication investigator at the time this Decree enters into force shall be deemed to meet the qualifications under the amended provisions of Article 55-2 (1) and subparagraph 2 of Article 55-3 by the time his or her term of office expires (referring to the date on which his or her term of office expires).
Article 12 (Transitional Measures concerning Civilian Members of Taxpayer Protection Committees)
| (1) | Where the amended provisions of Article 63-16 (5) apply to civilian members of a Taxpayer Protection Committee as at the time this Decree enters into force, the term as at the time this Decree enters into force shall be deemed the first term. |
| (2) | Where a civilian member of a Taxpayer Protection Committee becomes disqualified under the amended provisions of Article 63-16 (6) due to a reason which occurred before this Decree enters into force, notwithstanding the amended provisions of the same paragraph, he or she shall not be deemed disqualified until the expiration of his or her term of office. |
ADDENDA <Presidential Decree No. 30400, Feb. 11, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Report on Place to be Served)
The amended provisions of Article 5 (2) shall begin to apply to a person who gives consent, in filing a report on the place to be served after this Decree enters into force, that if his or her domicile is changed under the Resident Registration Act, the address of his or her place of business is changed accordingly.
Article 3 (Applicability to Service by Publication)
The amended provisions of subparagraph 2 of Article 7-2 shall begin to apply to the first case where a document is served to the taxpayer in person after this Decree enters into force.
Article 4 (Applicability to Additional Payment on Refund of National Taxes)
The amended provisions of Article 43-3 (2) shall begin to apply to the national tax refund paid after this Decree enters into force.
Article 5 (Transitional Measures concerning Examination Committee on Established Rules for National Taxes and National Tax Examination Committee)
Any person commissioned as a member of the Examination Committee on Established Rules for National Taxes or the National Tax Examination Committee before this Decree enters into force shall be deemed to meet the requirements prescribed in the amended provisions of Article 9-3 (3) 6 or 53 (4) 3 until his or her term of office expires.
ADDENDA <Presidential Decree No. 30724, Jun. 2, 2020>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 30753, Jun. 2, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on June 4, 2020. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDUM <Presidential Decree No. 31082, Oct. 5, 2020>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
ADDENDA <Presidential Decree No. 31452, Feb. 17, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 63-13 shall enter into force on April 1, 2021.
Article 2 (Applicability to Request for Correction)
The amended provisions of Article 25-3 (5) and (6) shall begin to apply where an application for correction is filed after this Decree enters into force.
Article 3 (Applicability to Reduction and Exemption of Additional Tax)
The amended provisions of Article 28 (1) 3 shall begin to apply where a revised return on income tax is filed after this Decree enters into force.
Article 4 (Applicability to Reckoning Day of Additional Refund of National Taxes)
| (1) | The amended provisions of the main clause of Article 43-3 (1) 1, the main clause of Article 43-3 (1) 4 (limited to amendments deleting subparagraph 5 of that paragraph), and subparagraph 5 of that paragraph shall also apply to additional dues on refund of national taxes, whose correction is requested before this Decree enters into force and calculated based on such correction after this Decree enters into force. |
| (2) | The amended provisions of the main clause of Article 43-3 (1) 4 (limited to amendments in relation to the refund due date prescribed by tax laws) shall begin to apply to the filing of refundable tax, an application for refund, or the correction or determination of the amount of refundable tax after this Decree enters into force. |
Article 5 (Applicability to Cases Subject to Small Claims Adjudgment)
The amended provisions of Article 62 (1) (c) shall begin to apply where a request for adjudgment is filed after this Decree enters into force.
Article 6 (Applicability to Notice of Tax Investigation)
The amended provisions of Article 63-6 (1) 3 shall begin to apply where an advance notice relating to a tax investigation is given after this Decree enters into force.
Article 7 (Applicability to Grounds for Partial Investigation)
The amended provisions of Article 63-12 (1) 3 shall begin to apply where a tax investigation commences after this Decree enters into force.
Article 8 (Applicability to Notice of Results of Tax Investigation)
The amended provisions of Article 63-13 (1) 2 and 2-2 shall also apply to ongoing tax investigations as of the enforcement date under the proviso of Article 1 of the Addenda.
Article 9 (Applicability to Payment of Monetary Award)
The amended provisions of Article 65-4 (2) and (3) shall begin to apply to persons falling under Article 84-2 (1) 1 of the Act after this Decree enters into force.
Article 10 (Transitional Measures concerning Refund Notice to Taxpayer)
Notwithstanding the amended provisions of Article 36, the previous provisions shall apply where the head of a tax office forwards the request for payment by means of account transfer to the Bank of Korea or the postal service office pursuant to Article 34 (2) or (4) before this Decree enters into force.
Article 11 (Transitional Measures concerning Payment of Monetary Award)
| (1) | Notwithstanding the amended provisions of Article 65-4 (1), the previous provisions shall apply to a person who falls under Article 84-2 (1) 1 of the Act before this Decree enters into force. |
| (2) | Notwithstanding the amended provisions of Article 65-4 (20) 1, the previous provisions shall apply where the base date of paying monetary awards under Article 65-4 (18) 1 expires before this Decree enters into force. |
ADDENDA <Presidential Decree No. 32424, Feb. 15, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Deemed Withdrawal of Application for Electronic Services Delivery)
The amended provisions of Article 6-2 (4) shall begin to apply where the amount of tax specified in a notice of payment served by means of electronic service is fully paid after this Decree enters into force.
Article 3 (Applicability to Requests for Re-Examination Regarding Results of Council of Tax Judges)
The amended provisions of Article 62-2 (5) shall also apply to a case of request for adjudgment on which the Director of the Tax Tribunal receives notification pursuant to Article 62-2 (3) before this Decree enters into force, and for which 30 days have not passed from the date of the relevant notification as at the time this Decree enters into force.
Article 4 (Applicability to Grounds for Partial Investigation)
The amended provisions of subparagraph 4 of Article 63-12 shall begin to apply where an application for non-taxation or tax exemption under a tax treaty under Article 156-2 (1) or (2) of the Income Tax Act or Article 98-4 (1) or (2) of the Corporate Tax Act is filed after this Decree enters into force.
Article 5 (Applicability to Imposition of Administrative Fines)
The amended provisions of attached Table 3 shall also apply to ongoing procedures for imposing administrative fines as at the time this Decree enters into force, against violations committed before this Decree enters into force.
Article 6 (Transitional Measures concerning Interest Rate of Additional Tax for Delayed Payment)
Where the additional tax for delayed payment, for which tax liability is incurred before this Decree enters into force, is paid after this Decree enters into force, the previous provisions shall apply to the interest rate applicable to the calculation of the additional tax for delayed payment for the period before this Decree enters into force, and the amended provisions of Article 27-4 shall apply to the interest rate applicable to the calculation of the additional tax for delayed payment for the period after this Decree enters into force, notwithstanding the amended provisions of Article 27-4.
Article 7 (Transitional Measures concerning Payment of Reward Money to Tax Evasion Whistleblower or Person Who Reports Concealed Property)
| (1) | Notwithstanding the amended provisions of the main clause, with the exception of the subparagraphs, of Article 65-4 (1), subparagraph 1 of that paragraph, and paragraphs (2), (3), (5) and (20) of that Article, the previous provisions shall apply where a monetary reward is paid to any person who reports tax evasion or concealed property before this Decree enters into force. |
| (2) | Notwithstanding the amended provisions of Article 65-4 (16), the previous provisions shall apply where a monetary award is paid to a person who reports a person who runs business by using another person's name before this Decree enters into force, after this Decree enters into force. |
ADDENDA <Presidential Decree No. 33276, Feb. 28, 2023>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 1-2 (1) shall enter into force on March 1, 2023, and the amended provisions of Article 18 on April 1, 2023.
Article 2 (Applicability to Request for Public Representative)
The amended provisions of Article 48-2 (3) shall begin to apply to requests for the appointment of a public representative after this Decree enters into force.
Article 3 (Applicability to Exclusion and Recusal of Members of National Tax Examination Committee)
The amended provisions of Article 53 (15) 3 shall begin to apply to convening of meetings of the National Tax Examination Committee after this Decree enters into force.
Article 4 (Applicability to Disclosing of List of Unfaithful Donation-Receiving Organizations)
The amended provisions of Article 66 (17) and (18) shall also apply to the lists posted on the national tax information and communications network or the bulletin board of the competent tax office before this Decree enters into force: Provided, That where the period of disclosure under those amended provisions has elapsed as at the time this Decree enters into force, the enforcement date of this Decree shall be deemed the expiration date.