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ENFORCEMENT DECREE OF THE INDIVIDUAL CONSUMPTION TAX ACT

Presidential Decree No. 8408, Dec. 31, 1976

Amended by Presidential Decree No. 8608, jun. 29, 1977

Presidential Decree No. 8760, Nov. 30, 1977

Presidential Decree No. 9182, Oct. 5, 1978

Presidential Decree No. 9235, Dec. 30, 1978

Presidential Decree No. 9360, Mar. 7, 1979

Presidential Decree No. 9466, May 18, 1979

Presidential Decree No. 9695, Dec. 31, 1979

Presidential Decree No. 9830, Apr. 1, 1980

Presidential Decree No. 10023, Sep. 12, 1980

Presidential Decree No. 10066, Nov. 13, 1980

Presidential Decree No. 10080, Nov. 24, 1980

Presidential Decree No. 10320, May 26, 1981

Presidential Decree No. 10349, jun. 15, 1981

Presidential Decree No. 10700, Dec. 31, 1981

Presidential Decree No. 10852, jun. 30, 1982

Presidential Decree No. 10982, Dec. 31, 1982

Presidential Decree No. 11417, May 1, 1984

Presidential Decree No. 11581, Dec. 31, 1984

Presidential Decree No. 11941, jun. 30, 1986

Presidential Decree No. 12037, Dec. 31, 1986

Presidential Decree No. 12175, jun. 9, 1987

Presidential Decree No. 12335, Dec. 31, 1987

Presidential Decree No. 12423, Mar. 26, 1988

Presidential Decree No. 12569, Dec. 31, 1988

Presidential Decree No. 12665, Mar. 27, 1989

Presidential Decree No. 12773, Aug. 7, 1989

Presidential Decree No. 12879, Dec. 31, 1989

Presidential Decree No. 12895, Jan. 3, 1990

Presidential Decree No. 13173, Dec. 1, 1990

Presidential Decree No. 13200, Dec. 31, 1990

Presidential Decree No. 13408, jun. 28, 1991

Presidential Decree No. 13410, jun. 29, 1991

Presidential Decree No. 13543, Dec. 31, 1991

Presidential Decree No. 13800, Dec. 31, 1992

Presidential Decree No. 13869, Mar. 6, 1993

Presidential Decree No. 13870, Mar. 6, 1993

Presidential Decree No. 14087, Dec. 31, 1993

Presidential Decree No. 14163, Feb. 15, 1994

Presidential Decree No. 14281, jun. 16, 1994

Presidential Decree No. 14284, jun. 17, 1994

Presidential Decree No. 14325, Jul. 15, 1994

Presidential Decree No. 14327, Jul. 16, 1994

Presidential Decree No. 14411, Nov. 9, 1994

Presidential Decree No. 14446, Dec. 23, 1994

Presidential Decree No. 14472, Dec. 31, 1994

Presidential Decree No. 14865, Dec. 30, 1995

Presidential Decree No. 15185, Dec. 31, 1996

Presidential Decree No. 15486, Sep. 30, 1997

Presidential Decree No. 15558, Dec. 31, 1997

Presidential Decree No. 15606, Jan. 8, 1998

Presidential Decree No. 15834, Jul. 10, 1998

Presidential Decree No. 15970, Dec. 31, 1998

Presidential Decree No. 16500, Jul. 31, 1999

Presidential Decree No. 16607, Dec. 3, 1999

Presidential Decree No. 16682, Dec. 31, 1999

Presidential Decree No. 16741, Mar. 2, 2000

Presidential Decree No. 16802, May 1, 2000

Presidential Decree No. 17044, Dec. 29, 2000

Presidential Decree No. 17318, Jul. 30, 2001

Presidential Decree No. 17424, Dec. 15, 2001

Presidential Decree No. 17461, Dec. 31, 2001

Presidential Decree No. 17643, jun. 29, 2002

Presidential Decree No. 17795, Dec. 11, 2002

Presidential Decree No. 18031, jun. 30, 2003

Presidential Decree No. 18179, Dec. 30, 2003

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 18334, Mar. 29, 2004

Presidential Decree No. 18343, Mar. 29, 2004

Presidential Decree No. 18447, jun. 29, 2004

Presidential Decree No. 18473, Jul. 20, 2004

Presidential Decree No. 18668, Dec. 31, 2004

Presidential Decree No. 18707, Feb. 19, 2005

Presidential Decree No. 18796, Apr. 22, 2005

Presidential Decree No. 18884, jun. 30, 2005

Presidential Decree No. 18940, Jul. 8, 2005

Presidential Decree No. 19258, Dec. 31, 2005

Presidential Decree No. 19334, Feb. 9, 2006

Presidential Decree No. 19507, jun. 12, 2006

Presidential Decree No. 19895, Feb. 28, 2007

Presidential Decree No. 19958, Mar. 27, 2007

Presidential Decree No. 20120, jun. 28, 2007

Presidential Decree No. 20182, Jul. 23, 2007

Presidential Decree No. 20258, Sep. 10, 2007

Presidential Decree No. 20394, Nov. 20, 2007

Presidential Decree No. 20458, Dec. 20, 2007

Presidential Decree No. 20516, Dec. 31, 2007

Presidential Decree No. 20720, Feb. 29, 2008

Presidential Decree No. 20745, Mar. 10, 2008

Presidential Decree No. 21137, Nov. 28, 2008

Presidential Decree No. 21214, Dec. 31, 2008

Presidential Decree No. 21215, Dec. 31, 2008

Presidential Decree No. 21247, Jan. 6, 2009

Presidential Decree No. 21294, Feb. 4, 2009

Presidential Decree No. 22031, Feb. 18, 2010

Presidential Decree No. 22151, May 4, 2010

Presidential Decree No. 22395, Sep. 20, 2010

Presidential Decree No. 22569, Dec. 30, 2010

Presidential Decree No. 22977, jun. 24, 2011

Presidential Decree No. 23356, Dec. 8, 2011

Presidential Decree No. 23480, Dec. 31, 2011

Presidential Decree No. 23597, Feb. 2, 2012

Presidential Decree No. 23734, Apr. 17, 2012

Presidential Decree No. 24103, Sep. 14, 2012

Presidential Decree No. 24247, Dec. 21, 2012

Presidential Decree No. 24360, Feb. 15, 2013

Presidential Decree No. 24441, Mar. 23, 2013

Presidential Decree No. 24638, jun. 28, 2013

Presidential Decree No. 25197, Feb. 21, 2014

Presidential Decree No. 25405, jun. 30, 2014

Presidential Decree No. 25435, jun. 30, 2014

Presidential Decree No. 25476, Jul. 16, 2014

Presidential Decree No. 26073, Feb. 3, 2015

Presidential Decree No. 26343, jun. 30, 2015

Presidential Decree No. 26438, Jul. 24, 2015

Presidential Decree No. 26507, Sep. 7, 2015

Presidential Decree No. 26668, Nov. 27, 2015

Presidential Decree No. 26950, Feb. 5, 2016

Presidential Decree No. 26987, Feb. 19, 2016

Presidential Decree No. 27841, Feb. 7, 2017

Presidential Decree No. 28649, Feb. 13, 2018

Presidential Decree No. 29078, Aug. 7, 2018

Presidential Decree No. 29272, Nov. 6, 2018

Presidential Decree No. 29450, Dec. 31, 2018

Presidential Decree No. 29482, Jan. 15, 2019

Presidential Decree No. 29532, Feb. 12, 2019

Presidential Decree No. 29724, May 7, 2019

Presidential Decree No. 29885, jun. 25, 2019

Presidential Decree No. 30402, Feb. 11, 2020

Presidential Decree No. 30805, jun. 30, 2020

Presidential Decree No. 33693, Aug. 31, 2023