CHAPTER I GENERAL PROVISIONS
The purpose of this Decree is to prescribe matters mandated by the National Tax Collection Act and matters necessary for the enforcement thereof.
CHAPTER II TAX PAYMENT BY SELF-ASSESSMENT AND PAYMENT NOTICE
| Article 2 (Collection before Payment Deadline) |
| (1) | Where the head of the competent tax office finds that it is impracticable to collect a national tax and if he or she awaits by the payment deadline due to any of the cases specified in the subparagraphs of Article 9 (1) of the National Tax Collection Act (hereinafter referred to as the "Act"), he or she may collect such national tax before the payment deadline pursuant to that Article. |
| (2) | In giving payment notice pursuant to Article 9 (2) of the Act, the head of the competent tax office shall notify that the national tax shall be collected prior to the payment deadline, stating the following matters in the payment notice: |
| 1. | The initial payment deadline; |
| 2. | The changed payment deadline; |
| 3. | The reasons for collection before the initial payment deadline. |
SECTION 2 Demand for Payment
| Article 3 (Exception to Demand for Payment) |
"Cases specified by Presidential Decree, such as where the national tax has been collected before the payment deadline under Article 9 or the delinquent national tax is less than a certain amount" in the proviso of Article 10 (1) of the Act means any of the following cases: | 1. | Where the national tax is collected before the payment deadline pursuant to Article 9 of the Act; |
| 2. | Where the amount of the delinquent national tax is less than 10,000 won; |
| Article 4 (Entrustment of Factual Acts for Collection of Delinquent Amounts) |
In any of the following cases, the head of the competent tax office may entrust the Korea Asset Management Corporation established under Article 6 of the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation") with factual acts for the collection of such delinquent amount pursuant to Article 11 (1) of the Act: | 1. | Where a delinquent amount by delinquent taxpayer exceeds 100 million won; |
| 2. | Where the head of the competent tax office finds it difficult to collect a delinquent amount on the ground that the delinquent taxpayer has no income or property under his or her name. |
| Article 5 (Method to Entrust Factual Acts for Collection of Delinquent Amounts) |
| (1) | If the head of the competent tax office entrusts the factual acts for the collection of a delinquent amount pursuant to Article 11 (1) of the Act, he or she shall send to the Korea Asset Management Corporation a written entrustment request stating the following matters: <Amended on Feb. 28, 2023> |
| 1. | The delinquent taxpayer's domicile or residence; |
| 2. | The name and resident registration number of the delinquent taxpayer (referring to the name and business registration number of a corporation, if the delinquent taxpayer is a corporation); |
| 3. | Reasons for entrustment; |
| 4. | The taxable period, tax type, and tax amount of the national taxes unpaid by the delinquent taxpayer; |
| 5. | The designated payment deadline for the national taxes which remain unpaid by the delinquent taxpayer. |
| (2) | If the head of the competent tax office entrusts the factual acts for the collection of a delinquent amount pursuant to Article 11 (1) of the Act, he or she shall immediately notify the delinquent taxpayer of such entrustment. |
| Article 6 (Fees for Entrustment) |
In cases of entrustment under Article 11 (1) of the Act, fees for entrustment shall be calculated by multiplying either of the following amounts, out of a delinquent amount of which the factual acts for collection are entrusted, by the rate prescribed by Ordinance of the Ministry of Economy and Finance within the maximum of 25/100: | 1. | Where a delinquent taxpayer has fully or partially paid the amount: The amount paid; |
| 2. | Where the Korea Asset Management Corporation has discovered a delinquent taxpayer's income or property and notifies the head of the competent tax office thereof: The collected amount, out of the notified amount. |
| Article 7 (Termination of Entrustment Contract) |
In any of the following cases, the head of the competent tax office shall terminate the entrustment of factual acts for the collection of a delinquent amount:
| 2. | Where it is possible to collect a delinquent amount because the delinquent taxpayer has offered security for tax payment pursuant to Article 18 of the Act. |
| Article 8 (Supervision over Entrusted Factual Acts for Collection of Delinquent Amounts) |
When the Commissioner of the National Tax Service deems it necessary for the management of entrusted factual acts for the collection of delinquent amounts, he or she may require the Korea Asset Management Corporation to report on matters regarding entrusted factual acts for collection pursuant to Article 11 (1) of the Act or matters or request it to take necessary measures. In such cases, the Korea Asset Management Corporation shall comply with the request of the Commissioner of the National Tax Service unless there is a compelling reason not to do so.
| Article 9 (Payment Means) |
| (1) | "Bank account transfer as prescribed by Presidential Decree" in Article 12 (1) 1 of the Act means the transfer of funds (including the automatic transfer of funds pursuant to the main clause of paragraph (3) to another account through an electronic apparatus defined in subparagraph 8 of Article 2 of the Electronic Financial Transactions Act from an account opened with a financial company, etc. managing the receipt and disbursement of national funds under Article 36 (1) and (2) of the Management of the of the National Funds Act (hereinafter referred to as "financial company, etc."). |
| (2) | A taxpayer may use a tax payment certification document, such as a written confirmation of payment issued through an electronic apparatus referred to in paragraph (1) in lieu of a receipt issued by a collecting agency prescribed by tax laws. |
| (3) | A taxpayer may pay a national tax determined by Ordinance of the Ministry of Economy and Finance, out of national taxes the payment notice of which the taxpayer has received, by means of an automatic transfer from a deposit account opened at a financial company, etc.: Provided, That a national tax for which the designated payment deadline has expired shall not be paid by such automatic transfer. |
| (4) | "National tax payment agency designated as prescribed by Presidential Decree" in the provisions, with the exception of its items, of Article 12 (1) 3 of the Act means an agency that settles payments made by credit card, debit card, telecommunications billing service, etc. (hereafter in this Article referred to as "credit card, etc.") using information and communications networks and that is designated as a national tax payment agency in accordance with Ordinance of the Ministry of Economy and Finance in consideration of facilities, capabilities to perform business activities, and others. |
| (5) | Fees for payment agency service performed by a national tax payment agency designated pursuant to paragraph (4) shall be determined by Ordinance of the Ministry of Economy and Finance, which shall not exceed 10/1,000 of the amount of the relevant tax payment. |
| (6) | Except as provided in paragraphs (1) through (5), detailed matters necessary for bank account transfer and other payment procedures, using credit card, etc. shall be determined and publicly notified by the Commissioner of the National Tax Service. |
| Article 10 (Payment by Third Party) |
| (1) | A third party may pay a national tax and a forced collection charge in the name of a taxpayer. |
| (2) | Where a third party has paid a national tax and a forced collection charge pursuant to paragraph (1), he or she shall not request the State to refund the paid amount. |
SECTION 4 Extension of Payment Deadline
| Article 11 (Reasons for Extension of Payment Deadline) |
| 1. | Where books, documents, or other things are seized or kept in custody by a competent agency, or other cases equivalent thereto; |
| 2. | Where it is impractical to normally operate any of the following information processing devices or systems due to power failure, program malfunction, or any other unavoidable cause or event: |
| 3. | Where the Commissioner of the National Tax Service deems it impractical to pay national taxes normally due to the closing of financial institutions, etc. and postal service offices, or any other unavoidable cause or event; |
| Article 12 (Period of Extension of Payment Deadline and Limit of Payment in Installments) |
| (1) | Where the head of the competent tax office extends the payment deadline pursuant to Article 13 (1) of the Act (hereinafter referred to as "payment deadline") or defers payment notice pursuant to Article 14 (1) of the Act, he or she shall determine the period of extension or period of deferment, which shall not exceed nine months from the day following the date of extension or date of deferment and may determine the period of payment deadline and the amount in installments during the period of extension or period of deferment. In such cases, where the period of extension or period of deferment exceeds six months, the head of the competent tax office shall make it possible to make equal payment in installments within three months from the date immediately following the lapse of six months after the beginning of the period of extension or deferment. |
| (2) | Notwithstanding paragraph (1), if a person who has his or her place of business in any of the following areas applies for an extension of the payment deadline or for a deferment of the payment notice pursuant to Article 13 (2) or 14 (2) of the Act (which includes cases where such person applies for such extension or deferment during the period of extension or period of deferment after being granted the extension of the payment deadline or the deferment of the payment notice under paragraph (1) on the same ground) with respect to income tax, corporate tax, value-added tax, and other tax types added thereto on the ground that any of the causes or events prescribed in Article 13 (1) 1 through 3 of the Act and subparagraph 5 of Article 11 of this Decree exists, the head of the competent tax office may determine an extension of the payment deadline or a deferment of the payment notice, which shall not exceed two years (in cases of the period of extension or deferment under paragraph (1), such period shall be calculated by including the period of extension or deferment) from the date following the date of extension or date of deferment, and may determine a period for payment in installment and an amount of each installment: <Amended on Feb. 18, 2022; Feb. 28, 2023> |
| 3. | A special area for responding to an industrial crisis designated pursuant to Article 10 (1) of the Special Act on Response to Local Industrial Crisis and Recovery of Local Economy; |
| Article 13 (Additional Tax for Delayed Payment Not Imposed for Extension of Payment Deadline) |
| Article 14 (Application for Extension of Payment Deadline) |
Where a taxpayer intends to apply for the extension of payment deadline or deferment of payment notice pursuant to Article 13 (2) or 14 (2) of the Act, respectively, he or she shall submit an application stating each of the following matters to the head of the competent tax office by no later than three days before the deadline (which refers to the payment deadline or the payment deadline for the national tax for which a payment notice is scheduled to be issued; hereafter in this Article and Article 15, the same shall apply) shall be submitted [including submission via the national tax information and communications networks defined in subparagraph 19 of Article 2 of the Framework Act on National Taxes (hereinafter referred to as the "national tax information and communications networks")] to the head of the competent tax office: hereafter in this Article the same shall apply): Provided, That where the head of the competent tax office deems that a taxpayer is unable to submit an application by no later than three days before the deadline, the application may be submitted by no later than the expiration date: | 1. | The taxpayer's domicile or abode, and name; |
| 2. | The taxable period, tax type, and tax amount of the national tax to be paid; and the payment deadline; |
| 3. | Grounds for an application for the extension or deferment and the period thereof; |
| 4. | The amount of each installment and the number of installments, if the applicant applies for the extension of payment deadline or deferment of payment notice to pay a tax in installments. |
| Article 15 (Notification of Extension of Payment Deadline) |
| (1) | When notifying the extension of payment deadline or deferment of payment notice pursuant to Article 13 (3) or 14 (3) of the Act, the head of the competent tax office shall notify the taxpayer thereof by a document stating the following matters: |
| 1. | The taxable period, tax type, and tax amount of the national tax subject to extension or deferment, and the payment deadline; |
| 2. | The period of extension or deferment; |
| 3. | The amount of each installment and the number of installments, if payment in installments is approved for the purpose of the extension or deferment. |
| (2) | If approving the extension of payment deadline or the deferment of payment notice under Article 13 (4) or 14 (4) of the Act, the head of the competent tax office shall notify such fact by serving a document stating the matters specified in each subparagraph of paragraph (1), and if rejecting the application, he or she shall notify such fact by serving a document stating the reasons therefor. |
| (3) | Notwithstanding paragraphs (1) and (2), the head of the competent tax office may substitute notification in any of the following cases with public announcement in the Official Gazette, daily newspapers, or through the information and communications network: |
| 1. | Where a cause or event prescribed in subparagraph 2 of Article 11 occurs all at once on a national scale; |
| 2. | Where the persons subject to notification of extension or deferment are many and unspecified persons; |
| 3. | Where there is no time to give an individual notification of the extension or deferment to the persons subject to notification. |
| Article 16 (Exception to Offering Security) |
"Cases prescribed by Presidential Decree, such as the taxpayer's business has incurred a serious loss or his or her business is in a critical crisis, and the head of the competent tax office considers that the national tax may be paid by the extended payment deadline" in the proviso of Article 15 of the Act means any of the following cases: | 1. | Where such taxpayer's business has suffered a serious loss or his or her business is in a critical crisis, and the head of the competent tax office considers that the national tax may be paid by the extended payment deadline in consideration of the amount to be paid, payment deadline to be extended, period of deferment of payment notice, and records regarding the taxpayer's previous payment of national taxes; |
| 3. | Where such taxpayer has a reason similar to that prescribed in subparagraph 1 or 2. |
| Article 17 (Revocation of Extension of Payment Deadline) |
"Cause or event specified by Presidential Decree, such as a change in the status of property" in Article 16 (1) 3 of the Act means any of the following: | 1. | Changes in the status of property; |
| 2. | Where the payment deadline has been extended, or payment notice has been deferred due to the reason prescribed in subparagraph 2 or 3 of Article 11, and the reason no longer exists; |
| 3. | Where changes are made to the circumstances in which the payment deadline has been extended or the payment notice has been deferred. |
SECTION 5 Security for Tax Payment
| Article 18 (Kinds of Security for Tax Payment) |
| (1) | "Securities prescribed by Presidential Decree, including state bonds referred to in Article 4 (3) of the Financial Investment Services and Capital Markets Act" in Article 18 (1) 2 of the Act means the following securities (hereafter in this Section referred to as "securities"): <Amended on Feb. 15, 2022> |
| 4. | Securities listed on the securities market which have been traded; |
| 5. | Negotiable certificates of deposit. |
| (2) | "Period specified by Presidential Decree" in Article 18 (1) 3 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required: Provided, That in cases of national taxes for which the payment deadline has not been specified, it means the period determined by the Commissioner of the National Tax Service. <Newly Inserted on Feb. 15, 2022> |
| (3) | "Person specified by Presidential Decree, such as a bank defined in Article 2 (1) 2" in Article 18 (1) 4 of the Act means any of the following persons: <Amended on Feb, 15, 2022> |
| 3. | A person deemed by the head of the competent tax office to be financially incapable of performing a guaranteed obligation. |
| (4) | "Period specified by Presidential Decree" in Article 18 (1) 6 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required. <Newly Inserted on Feb. 15, 2022> |
[Title Amended on Feb. 15, 2022]
| Article 19 (Appraisal of Security for Tax Payment) |
| Article 20 (Procedures for Establishing Mortgage on Security for Tax Payment) |
The head of the competent tax office shall, if intending to commence the procedures for registration or recordation for establishing a mortgage pursuant to the former part of Article 20 (3) of the Act, request the registration or recordation by submitting a document stating the following matters to the head of the competent registry office, the head of the relevant administrative agency, or the head of the local government (hereinafter referred to as the "head of the competent registry or other competent authority"): | 1. | The description of the property subject to a mortgage; |
| 2. | The cause of registration or recordation and the date of occurrence of the cause; |
| 3. | The purpose of registration or recordation; |
| 4. | The scope of mortgage; |
| 5. | The right holder registered or recorded; |
| 6. | The domicile and name of the obligor of the registration or recordation. |
[This Article Wholly Amended on Feb. 15, 2022]
| Article 21 (Replacement and Supplementation of Security for Tax Payment) |
| (1) | Where a taxpayer applies for approval for replacement of the security already offered for tax payment pursuant to Article 21 (1) of the Act because any of the following applies to the taxpayer, the head of the competent tax office shall grant approval for the replacement: |
| 1. | If any other property is offered as security in lieu of the guarantor's guarantee letter for tax payment; |
| 2. | Where the value of the security offered for tax payment becomes excessive because a change occurs in the value; |
| 3. | When the due date of redemption, which has been fixed for securities offered as security for tax payment, arrives. |
| (2) | An application for approval for replacement of security for tax payment under Article 21 (1) of the Act or a request for offering additional security for tax payment or for replacing the guarantor with another person under paragraph (2) of that Article shall be made in writing. |
| Article 22 (Payment by Security and Collection from Security) |
| (1) | A person who intends to pay a national tax and a forced collection charge with money offered as security for tax payment pursuant to Article 22 (1) of the Act shall submit a written application to that effect to the head of the competent tax office. In such cases, the person shall be deemed to have paid the national tax and the forced collection charge which correspond to the amount so applied for. |
| (2) | Where a national tax and a forced collection charge secured by security offered for tax payment under Article 22 (2) of the Act are not paid during the period of security, if the security for tax payment is cash, the head of the competent tax office shall collect the relevant national tax and the forced collection charge from the cash; if the security for tax payment is property other than cash, from cash received from the cashed securities or cash collected in the manner classified as follows: |
| 1. | In cases of securities, land, a building, factory assets, mining assets, a ship, an aircraft, or a construction machine: Sale in accordance with the public auction process; |
| 2. | In cases of a tax bond insurance policy: Request for payment of the insurance coverage amount from the relevant tax bond insurer; |
| 3. | In cases of a guarantee letter for tax payment: Collection from the guarantor in accordance with the collection procedures. |
| (3) | Where any cash remains after collecting the national tax and a forced collection charge which must be collected in cash received from the cashed security for tax payment pursuant to paragraph (2), the remaining cash shall be paid to the taxpayer after such cash is distributed by the method for allocation of public auction sale proceeds. |
| Article 23 (Release of Security for Tax Payment) |
| (1) | If the head of the competent tax office intends to release security for tax payment pursuant to Article 23 of the Act, he or she shall notify the person who has offered the security for tax payment of the purport thereof. In such cases, notice shall be given, in writing, along with relevant documents, if any documents were submitted by such taxpayer when security for tax payment was offered. |
| (2) | In applying paragraph (1), where a mortgage has been established on the security offered for tax payment by requesting the registration or recordation of the establishment of the mortgage under Article 20, the registration or recordation of the deletion of such mortgage shall be made by submitting a document stating the matters corresponding those specified in each subparagraph of that Article to the head of the competent registry office or other competent authority.<Amended on Feb. 15, 2022> |
CHAPTER III FORCED COLLECTION
SECTION 1 General Provisions
| Article 24 (Forced Collection by Commissioner of Competent Regional Tax Office) |
"Delinquent taxpayer prescribed by Presidential Decree" in Article 24 of the Act means a person in whose case the amount of delinquent taxes exceeds 50 million won and at least one month has elapsed after the delinquency occurred.
| Article 25 (Notification of Attachment regarding Property Subject to Provisional Attachment or Provisional Injunction) |
The head of the competent tax office (in cases of a delinquent taxpayer specified in Article 24, including the commissioner of the competent regional tax office; hereafter in this Chapter the same shall apply) intends to attach property subject to provisional attachment or provisional injunction in a court trial pursuant to Article 26 of the Act, he or she shall notify the court, enforcing public official, or sequestrator thereof. The same shall apply where such attachment is to be released.
| Article 26 (Continuation of Forced Collection) |
Even where a delinquent taxpayer is declared bankrupt, the head of the competent tax office shall continue with the forced collection if property already attached exist.
| Article 27 (Entrustment of Forced Collection from Goods Imported by Large Amount and Habitual Delinquent Taxpayers) |
| (1) | The head of the competent tax office shall inform a delinquent taxpayer specified in Article 30 (1) of the Act that if the delinquent taxpayer fails to pay the delinquent national taxes within a fixed period not exceeding one month, the head of the customs office may be entrusted with the forced collection pursuant to that paragraph (2) from goods which the delinquent taxpayer has imported. |
| (2) | Upon entrusting the head of the customs office with the forced collection pursuant to Article 30 (1) of the Act, the head of the competent tax office shall immediately notify the delinquent taxpayer of such entrustment. |
| (3) | Where a delinquent taxpayer is excluded from the disclosure of the list of large amount and habitual delinquent taxpayers under Article 114 (1) of the Act, the head of the competent tax office shall immediately revoke the entrustment of the forced collection on imported goods of the relevant delinquent taxpayer. |
| Article 28 (Transfer of Forced Collection) |
| (1) | If a delinquent taxpayer resides in an area outside of the jurisdiction of the head of the competent tax office or if property to be attached exists in an area outside of the jurisdiction of the head of the competent tax office, the head of the competent tax office may transfer the forced collection to the head of the tax office having jurisdiction over the delinquent taxpayer's place of residence or the location of the property to be attached: Provided, That the forced collection shall not be transferred if the property to be attached is bonds or if a delinquent taxpayer's place of residence or the location of the property to be attached spans across the jurisdictions of at least two tax offices. |
| (2) | The head of a tax office, to whom the forced collection is transferred pursuant to the main clause of paragraph (1), may refuse to accept the transfer of the forced collection, if the property to be attached does not exist within his or her jurisdiction. In such cases, if the delinquent taxpayer resides within the jurisdiction of the tax office, the head of the tax office having jurisdiction shall dispatch a search report under Article 35 (5) of the Act to the head of the competent tax office who has transferred the forced collection. |
Subsection 1 General Provisions
| Article 29 (Attachment of Co-Owned Property) |
If property to be attached is co-owned but each owner's share has not been fixed, attachment of such property shall be executed as if each co-owner’s share of the property is equal.
| Article 30 (Business Subject to Night Search) |
| 1. | Business of providing food, alcoholic beverages, and entertainment by entertainers to guests, with guest rooms equipped for such services; |
| 2. | Business of installing and operating dance halls for public uses; |
| 3. | Business of providing alcoholic beverages, meals, and other foodstuffs; |
| 4. | Business prescribed by Ordinance of the Minister of Economy and Finance, similar to those classified in subparagraphs 1 through 3. |
Subsection 2 Prohibition of Attachment
| Article 31 (Non-Attachable Property) |
| (1) | "Small financial property specified by Presidential Decree" in subparagraph 18 of Article 41 of the Act means the insurance proceeds, the surrender value, or the refund at maturity under a protective insurance contract under any of the following classifications and a personal bank deposit with the balance of less than 1.85 million won per person (including installment savings, installment deposits, deposits, and postal transfers): |
| 1. | Insurance proceeds not exceeding 10 million won, out of death benefits; |
| 2. | Insurance proceeds specified in either of the following items, out of insurance proceeds paid to a delinquent taxpayer under a protective insurance contract for an injury, disease, accident, or such: |
| (a) | Insurance proceeds for covering expenses actually paid for medical treatment and recovery from impairments, such as expenses for medical examination, treatment, surgeries, hospitalization, and medicine; |
| (b) | An amount equivalent to one half of the insurance proceeds excluding insurance proceeds specified in item (a), out of insurance proceeds for medical treatment and recovery from impairments; |
| 3. | An amount not exceeding 1.5 million won, out of the surrender value of a protective insurance contract; |
| 4. | An amount not exceeding 1.5 million won, out of the refund at maturity of a protective insurance contract. |
| (2) | If a delinquent taxpayer has at least two insurance contracts under which he or she is entitled to acquire claims of the insurance proceeds, the surrender value, or the refund at maturity, under a protective insurance contract, the amounts referred to in paragraph (1) shall be calculated as follows: |
| 1. | An amount under paragraph (1) 1, 3, or 4: An amount calculated by aggregating the death benefits, the surrender value, or the refund at maturity under each insurance contract, respectively; |
| 2. | An amount under paragraph (1) 2 (b): The amount under each insurance contract. |
| Article 32 (Scope of Attachment of Wages) |
| (2) | "Amount specified by Presidential Decree" in Article 42 (2) 2 of the Act means an amount calculated by adding each of the following amounts: |
| 1. | Three million won per month; |
| 2. | The amount calculated by the following formula: Provided, That if the amount so calculated is less than zero, it shall be deemed zero. |
[The amount exempt from attachment under Article 42 (1) of the Act (referring to the amount calculated on a monthly basis) ? the amount specified in subparagraph 1] x 1/2
Subsection 3 Effect of Attachment
| Article 33 (Special Cases concerning Effect of Attachment of Fruits) |
Ripe fruits, out of natural fruits specified in Article 44 of the Act, may be deemed movables separate from the land or standing trees.
Subsection 4 Attachment of Real Estate and Other Immovables
| Article 34 (Registration of Attachment of Real Estate and Other Immovables) |
| (1) | When the head of the competent tax office requests the registration of attachment of a real estate, factory assets, or mining assets or the registration of any modification thereto pursuant to Article 45 (1) of the Act, he or she shall make such request by a document stating the following matters: |
| 1. | The description of the property; |
| 2. | The cause of registration or recordation and the date of occurrence of the cause; |
| 3. | The purpose of registration; |
| 4. | The registered right holder; |
| 5. | The domicile and name of the registered obligor. |
| (2) | When the head of the competent tax office requests the registration of attachment of a ship or the registration of any modification thereto pursuant to Article 45 (1) of the Act, he or she shall make such request by a document stating the following matters |
| 1. | The description of the ship; |
| 3. | The name or title of the owner of the ship; |
| 4. | The cause of registration and the date of occurrence of the cause; |
| 5. | The purpose of registration; |
| 6. | The registered right holder; |
| 7. | The domicile and name of the registered obligor. |
| Article 35 (Registration of Attachment of Aircraft) |
| Article 34 (2) shall apply mutatis mutandis to a request for the registration of attachment of a motor vehicle, a ship, an aircraft, a construction machine, or the registration of any modification thereto under Article 45 (2) of the Act. |
| Article 36 (Registration of Division or Partition of Real Estate and Other Immovables) |
| (1) | Article 34 (1) shall apply mutatis mutandis to a request for the registration of the division or partition of real estate, or merger of factory assets or mining assists or the registration of any modification thereto under Article 45 (3) of the Act. |
| (2) | In application mutatis mutandis of Article 34 (1) under paragraph (1), the head of the competent tax office shall also state the cause of subrogated registration in the written request. |
| Article 37 (Procedures for Preservation Registration of Real Estate) |
| (2) | Where the head of the competent tax office executes forced collection of taxes, if necessary, he or she may request the competent government office to issue a certified copy of the land cadastre, a certified copy of the building register, or a comprehensive real estate certificate. |
| Article 38 (Procedures for Using or Benefiting from Attached Real Estate and Other Immovables) |
Subsection 5 Attachment of Movables and Securities
| Article 39 (Indication of Attached Movables) |
When a tax official indicates, pursuant to the latter part of Article 49 (1) of the Act, that property is subject to attachment, he or she shall clearly state the date of attachment and the name of the tax office to which the tax official executing attachment belongs.
| Article 40 (Procedures for Use of or Benefit from Attached Movables) |
| (1) | A person who intends to use or benefit from movables attached under Article 49 (2) of the Act shall file with the head of the competent tax office an application for permission to use or benefit from attached property in the form determined by Ordinance of the Ministry of Economy and Finance. |
| (2) | Upon receipt of a written application for permission to use or benefit from attached property under paragraph (1), the head of a tax office shall examine whether the use or benefit is likely to disrupt the preservation of the attached property and shall notify the applicant of whether to grant permission within 30 days. |
Subsection 6 Attachment of Claims
| Article 41 (Attachment of Conditional Claims) |
| (1) | The head of the competent tax office may attach conditional claims, such as fidelity guarantee money and contract deposit, even before the conditions thereof are met. |
| (2) | If it is confirmed that a claim attached pursuant to paragraph (1) is not constituted, the attachment shall be released without delay. |
| Article 42 (Procedures in Cases of Default) |
| (1) | If a third party obligor who has been notified of the attachment of a claim pursuant to Article 51 (1) of the Act fails to fulfill his or her obligations after the deadline for the fulfillment of obligations has elapsed, the head of the competent tax office shall demand the fulfillment of obligations in subrogation of the obligee who is the delinquent taxpayer. |
| (2) | If a third party obligor who has been demanded the fulfillment of obligations under paragraph (1) fails to perform his or her obligations by the deadline, the head of the competent tax office shall file a lawsuit against the third party obligor in subrogation of the obligee who is the delinquent taxpayer: Provided, That the attachment of a claim may be released, if it is deemed that such third party obligor has no means to fulfill the obligations. |
Subsection 7 Attachment of Other Property Rights
| Article 43 (Registration or Recordation of Attachment of Other Property Rights) |
Where the head of the competent tax office requests the registration or recordation of the attachment of other property rights, excluding claims and ownership (hereinafter referred to as "other property rights"), and the registration or recordation of any modification thereof pursuant to Article 55 (1) of the Act, he or she shall submit a document stating the following matters, along with an attachment report: | 1. | Description of other property rights; |
| 2. | The cause of registration or recordation and the date of occurrence of the cause; |
| 3. | Purpose of registration or recordation; |
| 4. | Right holder of registration or recordation; |
| 5. | Domicile and name of the holder of the relevant property right. |
| Article 43-2 (Attachment of Virtual Assets) |
| 1. | Where the delinquent taxpayer or the third party keeps the virtual asset of the delinquent taxpayer (excluding the case specified in subparagraph 2): Requesting the delinquent taxpayer or the third party to transfer the relevant virtual asset to the virtual asset address (referring to a virtual asset address under subparagraph 2 (b) of Article 10-10 of the Enforcement Decree of the Act on Reporting and Using Specified Financial Transaction Information and excluding the account specified in subparagraph 2; hereinafter the same shall apply) designated by the head of the competent tax office; |
| 2. | Where a virtual asset service provider defined in subparagraph 1 (n) of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset service provider") keeps the virtual asset of the delinquent taxpayer: Requesting the virtual asset service provider to transfer the relevant virtual assets from the delinquent taxpayer's account (which refers to the unique identification number assigned by the virtual asset service provider to the customer for the transaction, storage, etc. of the virtual asset; hereinafter the same shall apply) to the account designated by the head of the competent tax office. |
| (2) | Where a request for the transfer of the virtual asset is made in writing pursuant to Article 55 (3) of the Act, the following matters shall be included: |
| 1. | The name or title of the delinquent taxpayer; |
| 2. | The name or title and domicile of the person who keeps the virtual asset of the delinquent taxpayer (limited to cases where a third party keeps the virtual asset of the delinquent taxpayer); |
| 3. | The virtual asset to be transferred and the size thereof; |
| 4. | The deadline for transfer; |
| 5. | The virtual asses address or account designated by the head of the competent tax office pursuant to paragraph (1). |
| 6. | Other matters necessary for the transfer of the virtual asset. |
| (3) | If the types of the virtual assets held by a delinquent taxpayer is two or more, the head of the competent tax office may request that a specific virtual asset be transferred preferentially, taking into account the ease of selling them, their sizes by type, and others. |
[This Article Newly Inserted on Feb. 15, 2022]
| Article 44 (Registration of Attachment of Rights to Property of the State or Local Government) |
| (1) | If the head of the competent tax office attaches a delinquent taxpayer's right with respect to the property of the State or the local government under Article 56 (1) of the Act, he or she shall request the State or the local government to register the attachment by a document stating the following matters, along with an attachment report: |
| 1. | The contractor's domicile or abode and name; |
| 2. | Indication of the property of the State or the local government; |
| 3. | Other necessary matters. |
| (2) | Upon receipt of a request made under paragraph (1), the State or the local government shall register the fact in the relevant register and notify the head of the competent tax office thereof without delay. |
Subsection 8 Release from Attachment
| Article 45 (Estimated Value) |
| Article 46 (Attachment Release Report) |
When the head of the competent tax office releases property from attachment pursuant to Article 57 of the Act, he or she shall prepare an attachment release report, which is determined by Ordinance of the Ministry of Economy and Finance: Provided, That if the property to be released from attachment is movables or securities, such attachment release report may be substituted by additionally entering the date of release and the reason for release at the margin of the attachment report.
| Article 46-2 (Release of Virtual Assets from Attachment) |
Where the head of the competent tax office releases the virtual asset from attachment pursuant to Article 57 of the Act, he or she shall transfer the relevant virtual asset to the address or account of the virtual asset of the delinquent taxpayer (where the virtual asset has been kept by a third person who is not a virtual asset service provider, referring to the third person's virtual asset address). [This Article Newly Inserted on Feb. 15, 2022]
| Article 47 (Registration or Recordation of Deletion of Attachment) |
Subsection 9 Request for Delivery and Participation in Attachment
| Article 48 (Requesting Delivery Following Declaration of Bankruptcy) |
Where the head of the competent tax office makes a request for delivery to a bankruptcy trustee pursuant to Article 59 of the Act, he or she shall make such request in the following manners: | 1. | If the value of an attached property is less, or is deemed less, than the amount to be collected: Making a request to the bankruptcy trustee for delivery of the deficiency as an estate claim; |
| 2. | If a person who has offered a security for tax payment is declared bankrupt and the security available through the forced collection is to be sold by public auction: Making a request for delivery of the amount deficient or deemed deficient even after undergoing the claim reporting procedures under Article 447 of the Debtor Rehabilitation and Bankruptcy Act and then exercising the right to foreclose outside bankruptcy: Provided, That if the bankruptcy trustee intends to sell the property, a request for delivery shall be made for the amount to be collected. |
| Article 49 (Notification of Delivery by Prior Attaching Institution) |
If a prior attaching institution under Article 61 (1) of the Act (hereinafter referred to as the "prior attaching institution") intends to deliver movables or securities which have been released from attachment pursuant to Article 62 (4) of the Act, to the head of the competent tax office who has demanded the sale of the attached movables or securities pursuant to paragraph (8) of that Article, it shall serve a notice for the delivery of the property subject to attachment in participation in the form determined by Ordinance of the Ministry of Economy and Finance. In such cases, where it is intended to deliver the relevant property in the custody of a third party, a notice for the delivery of the property subject to attachment in participation shall be accompanied by a custody certificate and a written instruction, to the custodian, for the delivery.
| Article 50 (Acceptance of Movables or Others Attached by Participation) |
| (1) | If the head of the competent tax office who has participated in attachment is notified by the prior attaching institution of the delivery of movables or securities under Article 49, he or she shall accept the delivery of the movables or securities without delay. |
| (2) | If movables or securities accepted under paragraph (1) are in the custody of a third party, the head of the competent tax office who has participated in attachment shall present to the custodian the custody certificate and the written instruction for the delivery which he or she has received pursuant to the latter part of Article 49. |
| (3) | The head of the competent tax office who has participated in attachment may, if deemed necessary, require the delinquent taxpayer or the third party who possesses the movables or securities to take custody of those accepted pursuant to paragraph (1). |
| (4) | Where the head of the competent tax office who has participated in attachment accepts movables or securities pursuant to paragraph (1), he or she shall notify the prior attaching institution of such fact without delay. |
| Article 51 (Application Mutatis Mutandis of Provisions Governing Ordinary Attachment) |
Except as provided in this Decree, the provisions of this Decree governing ordinary attachment of shall apply mutatis mutandis to participation in attachment.
SECTION 3 Sale of Attached Property
Subsection 1 General Provisions
| Article 52 (Sale of Assets Separately or in Package at Public Auction) |
| (1) | Where the head of a tax office intends to sell multiple assets at public auction pursuant to Article 66 (1) of the Act, he or she shall sell such assets separately at public auction: Provided, That the head of the competent tax office may, ex officio or at the request of an interested party, sell such assets in a package at public auction, if he or she deems that it is proper to sell such assets in a package at public auction in the light of the location and form of the assets involved and the current usage of such assets. |
| (2) | When the head of the competent tax office sells multiple assets at public auction pursuant to paragraph (1), if it is necessary to specify the sale price of each asset, he or she shall determine the ratio of each asset to the estimated sale price, and the sale price of each asset shall be computed by dividing the gross sale price by the ratio of each asset to the estimated sale price. |
| (3) | Where the head of the competent tax office sells multiple assets in a package at public auction pursuant to the proviso of paragraph (1), if the proceeds from the sale of some of the assets are sufficient to pay the delinquent amount, he or she shall not sell the other assets at public auction: Provided, That this shall not apply to any of the following cases: |
| 1. | Where land and any building thereon are sold in a package at public auction; |
| 2. | Where the economic utility of assets is to be significantly reduced if such assets are sold separately; |
| 3. | Where the delinquent taxpayer gives consent to sale. |
| (4) | Where the head of the competent tax office intends to sell some assets among a number of assets under the main clause of paragraph (3), the relevant delinquent taxpayer may designate the property subject to public auction. |
| Article 53 (Administrative Data Matching) |
| 1. | The certification of entry and exit, certification of alien registration, and certification of domestic residence report kept by the Minister of Justice; |
| 2. | Certified copies of household register, certified extract of individual register, and moved-in household information kept by the Minister of the Interior and Safety; |
| 3. | Land (forest land) cadastre, building register, motor vehicle register, and construction machinery register kept by the Minister of Land, Infrastructure and Transport; |
| 4. | Ship register kept by the Minister of Oceans and Fisheries; |
| 5. | Corporation registration certificates, land registration certificates, and building registration certificates kept by the Chief Justice of the Supreme Court. |
| Article 53-2 (Persons Subject to Notification When Attached Property Is Directly Sold) |
"Person prescribed by Presidential Decree, such as a delinquent taxpayer" in Article 66 (3) of the Act means the following persons: | 1. | The delinquent taxpayer; |
| 2. | The owner of security for tax payment; |
| 3. | The person who has the pledge right or any other right to attached property. |
[This Article Newly Inserted on Feb. 28, 2023]
| Article 54 (Negotiated Contract) |
| (1) | If the head of the competent tax office intends to sell attached property under a negotiated contract pursuant to Article 67 of the Act, he or she shall prepare an estimated value report and shall obtain written estimates from at least two persons: Provided, That obtaining written estimates may be omitted if a negotiated contract is concluded on the ground specified in subparagraph 5 of that Article and the sale price is not less than the estimated sale price at the last public sale. |
| (2) | If the head of the competent tax office intends to sell attached property under a negotiated contract pursuant to Article 67 of the Act, he or she shall notify the following persons of such fact: |
| 1. | The delinquent taxpayer; |
| 2. | The owner of security for tax payment; |
| 3. | A person who has the right of lease on a deposit basis, the right of pledge, mortgage, or any other right to the property. |
Subsection 2 Preparation for Public Auction
| (1) | Pursuant to Article 68 (2) of the Act, the head of the competent tax office may request the assessment of property subject to public auction from appraisers in the following classifications: |
| 2. | Where the property put up for public auction is any property other than the property specified in subparagraph 1: Experts who have been engaged in practices related to the relevant property for at least five years. |
| (2) | Fees under Article 68 (4) of the Act shall be determined by Ordinance of the Ministry of Economy and Finance, taking into consideration expenses incurred in conducting appraisals and other similar expenses. |
| Article 56 (Submission of State or Public Bonds or Other Specified Securities as Bid Bond for Public Auction) |
| (1) | When the purchase bidder intends to submit State or public bonds or other specified securities under the latter part of Article 71 (3) of the Act (hereinafter referred to as "State or public bonds or other specified securities") as a bid bond for a public auction, he or she shall submit to the head of the competent tax office the relevant State or public bonds or other specified securities along with the documents classified as follows: |
| 1. | Where bearer State bonds or unregistered public or corporate bonds are submitted: A letter of pledge; |
| 2. | Where registered State bonds or registered public or corporate bonds are submitted: Any of the following documents: |
| (a) | A certificate of the registration of the security right; |
| (b) | A power of attorney accompanied by a certificate of seal impression or a certificate of personal signature for a person affixing his or her signature on the registered State bonds or registered public or corporate bonds; |
| 3. | Where shares (including investment securities) are submitted: Documents specified in either of the following classifications: |
| (a) | For bearer shares: A certificate of shares issued by the relevant corporation issuing such shares; |
| (b) | For registered shares: Documents necessary for the establishment of the pledge right. |
| (2) | Where the head of the competent tax office receives the documents specified in paragraph (1) 3 (b), he or she shall entrust the relevant corporation with the registration of establishment of the pledge right. |
| Article 57 (Assessment of State or Public Bonds or Other Specified Securities Submitted as Bid Bond for Public Auction) |
Subparagraphs 1 and 2 of Article 19 of the Act and Article 19 (1) of this Decree shall apply mutatis mutandis to the assessment of the value of State or public bonds or other specified securities to be submitted as the bid bond for public auction. In such cases, "date the security is offered" in Article 19 (1) of this Decree shall be construed as "date the bid bond for public auction is submitted".
| Article 58 (Matters regarding Publicly Announcement of Public Auction) |
| (1) | Where the head of the competent tax office makes a public announcement of a public auction pursuant to Article 72 of the Act and if he or she finds that the category or cadastral records of the land to be sold by public auction differ from the descriptions in the land cadastre, he or she shall additionally state the details thereof in the written public announcement of the public auction. |
| (2) | Where any matter publicly announced pursuant to Article 72 of the Act is changed, the head of the competent tax office shall publicly announce such change without delay. |
| Article 59 (Grounds for Deferment of Closing Date for Filing Request for Distribution) |
"Cause or event specified by Presidential Decree, such as a delay in, or an omission of, the registration or recordation of the public announcement of the public auction" in the proviso of Article 72 (4) of the Act means any of the following cases: | 1. | Where the registration or recordation of the public announcement of the public auction is delayed or omitted; |
| 2. | Where it is required to make a public announcement of a public auction under Article 72 of the Act again because of the omission of notification of a public auction or other cause or event under Article 75 of the Act; |
| 3. | Where a public auction is publicly re-announced for any other cause or event similar to those specified in subparagraphs 1 and 2. |
Subsection 3 Conduct of Public Auction
| Article 60 (Notice of Decision Not to Sell) |
| Article 61 (Deadline for Demand for Payment of Purchase Price) |
If the head of the competent tax office demands the payment of a purchase price pursuant to Article 85 of the Act, the payment deadline shall not exceed 10 days from the date such demand is made.
| Article 62 (Grounds for Cancellation of Public Auction) |
"Cases specified by Presidential Decree" in Article 88 (1) 2 of the Act means cases where the head of the competent tax office releases the entrustment of a public auction of relevant property ex officio or at the request of the Korea Asset Management Corporation under Article 71 (1).
Subsection 4 Payment of Purchase Price and Transfer of Rights
| Article 63 (Request for Registration of Transfer of Rights) |
If the head of the competent tax office executes the procedures for transferring rights on sold property pursuant to Article 93 of the Act, the head of the tax office shall file a written request for the registration or recordation of the transfer of rights or for the registration of deletion of rights extinguished as a consequence of the sale, along with the following documents: | 1. | A written request for registration, submitted by the purchaser; |
| 2. | A notice of decision on sale or a certified copy thereof or a certified copy of the statement of distribution. |
| Article 64 (Notification of Sale of Rights to Property of State or Local Government) |
| (1) | Where the purchaser of a right to property of the State or a local government attached pursuant to Article 56 (1) of the Act fully pays the purchase price, the head of the competent tax office shall notify the State or the relevant local government of the sale simultaneously with the payment of the amount provided for in Article 97 (1) 1 of the Act. |
| (2) | Upon receipt of notice under paragraph (1), the State or the local government shall issue documents regarding the transfer of ownership to the purchaser. |
| Article 65 (Notice of Depositing Distributed Money) |
Where the head of the competent tax office notifies that distributed money is deposited pursuant to Article 101 (2) of the Act, he or she shall attach a certified copy of the distribution statement referred to in Article 99 (3) of the Act (where the initial statement of distribution is corrected and finalized, referring to the corrected distribution statement).
SECTION 5 Entrustment of Public Auction
| Article 66 (Request for Entrustment of Public Auction) |
| (1) | If the head of the competent tax office requests the Korea Asset Management Corporation to be entrusted with public auction specified in Article 103 (1) 1 of the Act (including work specified in subparagraphs 3 and 4 of that paragraph in relation to public auction; hereafter in this Section the same shall apply), he or she shall send a request for entrustment of public auction in the form determined by Ordinance of the Ministry of Economy and Finance, to the Korea Asset Management Corporation. |
| (2) | The head of the competent tax office shall notify each of the following persons of the fact of the entrustment of public auction under paragraph (1): |
| 1. | The delinquent taxpayer; |
| 2. | The owner of security for tax payment; |
| 3. | The person who has the right to lease on a deposit basis, pledge right, mortgage, or any other right to the property; |
| (3) | If necessary to determine whether to conduct a public auction, the head of the competent tax office may request the Korea Asset Management Corporation to analyze the appropriateness, etc. of sale of the relevant attached property through public auction before requesting the entrustment of public auction under paragraph (1). <Newly Inserted on Feb. 28, 2023> |
| Article 67 (Delivery of Attached Property) |
| (1) | If the head of the competent tax office has requested that the Korea Asset Management Corporation be entrusted with the conduct of public auction pursuant to Article 103 (1) 1 of the Act, he or she may deliver the attached property of which he or she has taken possession or he or she has requested that a third party take custody, to the Korea Asset Management Corporation: Provided, That the direct delivery of property under the custody of a third party may be substituted by the delivery of the custody certificate issued by the third party. |
| (2) | If the Korea Asset Management Corporation has accepted attached property pursuant to paragraph (1), it shall prepare a statement of delivery and acceptance. |
| Article 68 (Notification to Korea Asset Management Corporation of Release from Attachment by Head of Competent Tax Office) |
| (1) | Where either of the following grounds occurs after the head of the competent tax office has requested that the Korea Asset Management Corporation be entrusted with public auction under Article 103 (1) 1 of the Act, the head of the competent tax office shall notify the Korea Asset Management Corporation of such fact without delay: |
| 1. | Where the relevant property is released from attachment pursuant to Article 57 of the Act before a decision is made on sale of the property; |
| (2) | Where the Korea Asset Management Corporation is notified by the head of the competent tax office of the fact specified in paragraph (1) 1, it shall cancel the public auction of the relevant property without delay. |
| Article 69 (Notification by Korea Asset Management Corporation of Public Announcement of Public Auction to Head of Competent Tax Office) |
Where the Korea Asset Management Corporation conducts an entrusted public auction under Article 103 (1) 1 of the Act and if any of the following grounds occurs, it shall notify the head of the competent tax office of such fact without delay: | 5. | Where a public auction is canceled on the ground specified in Article 88 (1) 1 of the Act or suspended on the ground specified in paragraph (2) of that Article. |
| Article 70 (Transfer of Received Purchase Price) |
| (1) | Where the Korea Asset Management Corporation receives a bid bond under Article 71 (3) 1 of the Act or purchase price in conducting an public auction entrusted pursuant to Article 103 (1) 1 of the Act (excluding the distribution of money under subparagraph 4 of that paragraph), it shall transfer the received amount to the public official in charge of the receipt and disbursement of cash other than tax revenues and expenditures at the competent tax office without delay or shall deposit it into the account of such public official. |
| (2) | If the Korea Asset Management Corporation deposits the amount of purchase price or such that it has received pursuant to paragraph (1) into the account of the public official in charge of the receipt and disbursement of cash other than tax revenues and expenditures, it shall notify such public official of the fact without delay. |
| Article 71 (Request for Release from Entrustment of Public Auction) |
| (1) | If the Korea Asset Management Corporation fails to dispose of any asset by public auction after the lapse of two years from the date it was entrusted with the public auction under Article 66 (1), it may request the head of the competent tax office to release the entrustment of the public auction. |
| (2) | Upon receipt of a request for release under paragraph (1), the head of the competent tax office shall comply with such request, unless there is a compelling reason not to do so. |
| Article 72 (Fees for Conducting Entrusted Public Auctions) |
Fees under Article 103 (2) of the Act (excluding fees for concluding negotiated contracts under paragraph (1) 2 of that Article) shall be determined by Ordinance of the Ministry of Economy and Finance in consideration of actual expenses incurred in conducting entrusted public auctions.
| Article 73 (Details Regarding Entrustment of Public Auction) |
Matters not provided in this Decree regarding the conduct of public auctions entrusted to the Korea Asset Management Corporation under Article 103 (1) 1 of the Act shall be stipulated by agreement between the Commissioner of the National Tax Service and the Korea Asset Management Corporation.
| Article 74 (Entrustment of Negotiated Contracts) |
If the head of the competent tax office entrusts the Korea Asset Management Corporation with the conclusion of negotiated contracts under Article 103 (1) 2 of the Act (including work specified in subparagraphs 3 and 4 of that paragraph in relation to the conclusion of negotiated contracts), Articles 66 through 73 shall apply mutatis mutandis to requesting for entrustment of public auction, delivery of attached property, transfer of the received purchase price or such, requesting for cancellation, fees, etc. (In cases of Articles 68 and 69, this shall be limited to the provisions regarding the cancellation of public auction due to the release of property from attachment).
| Article 75 (Entrustment of Factual Acts of Specialized Sales Agencies Relating to Sale) |
| (1) | The Commissioner of the National Tax Service shall publicly announce business entities eligible to be selected as a specialized sales agency under Article 104 (1) of the Act (hereinafter referred to as "specialized sales agency") in the Official Gazette and on the website of the National Tax Service, from among those meeting all the following requirements. In such cases, if any of the subparagraphs of paragraph (7) applies to a specialized sales agency that has publicly been announced, the Commissioner shall publicly re-announce them, excluding the specialized sales agency therefrom: <Amended on Feb. 15, 2022> |
| 1. | To have annually sold the work of art or an equivalent object referred to in Article 104 (1) of the Act (hereinafter referred to as “work of art or an equivalent object") by means of public auction at least 10 times for two years immediately preceding the year in which the date of public announcement falls; |
| 2. | To be able to sell the work of art or an equivalent object through an information and communications network. |
| (2) | The business entities publicly announced under paragraph (1) may be selected as specialized sales agencies for two years from the date on which the Commissioner of the National Tax Service has made a public announcement pursuant to the main clause, with the exception of the subparagraphs, of that paragraph. <Amended on Feb. 15, 2022> |
| (3) | The head of the competent tax office may, ex officio under Article 104 (1) of the Act, select a specialized sales agency from among those publicly announced pursuant to paragraph (1) and entrust the specialized sales agency with the conduct of factual acts relating to sale, such as appraisal of the work of art or an equivalent object and the proceedings of the date or period of sale (hereinafter referred to as "factual acts relating to sale"). In such cases, the head of the competent tax office shall notify such fact to the taxpayer who owns the work of art or an equivalent object that is subject to sale. <Amended on Feb. 15, 2022> |
| (4) | Where a taxpayer intends to file an application with the head of the competent tax office for the selection of a specialized sales agency to be entrusted with the factual acts relating to sale referred to in Article 104 (1) of the Act, he or she shall prepare an application in the form determined by Ordinance of the Ministry of Economy and Finance and submit it to the head of the competent tax office. <Amended on Feb. 15, 2022> |
| (5) | Upon receipt of an application pursuant to paragraph (4), the head of the competent tax office may select one business entity as a specialized sales agency to be entrusted with the factual acts relating to sale, from among those publicly announced pursuant to paragraph (1), and shall notify such fact to the taxpayer who has submitted the application pursuant to paragraph (4). <Amended on Feb. 15, 2022> |
| (6) | Deleted. <Feb. 15, 2022> |
| (7) | If a specialized sales agency selected pursuant to paragraph (3) or (5) fall under any of the following cases, the head of the competent tax office may cancel the selection: <Amended on Feb. 15, 2022> |
| 1. | Where it is deemed impractical for the specialized sales agency to conduct the entrusted factual acts relating to sale due to insolvency, bankruptcy, or temporary or permanent closure of business operations, or due to any change in its facilities, capital, etc. as at the time public announcement is made under paragraph (1); |
| 3. | Where an executive officer or employee of the specialized sales agency is sentenced to a fine or heavier punishment for committing any crime prescribed in Articles 129 through 132 of the Criminal Act in connection with the entrustment of factual acts relating to sale; |
| 4. | Where it is deemed inappropriate for the specialized sales agency or its representative to be entrusted with the factual acts relating to sale because the agency or representative has caused public criticism or on any other similar ground. |
| (8) | Except as provided in paragraphs (1) through (7), detailed matters necessary for procedures for selecting specialized sales agencies and selling the work of art or an equivalent object shall be determined and publicly notified by the Commissioner of the National Tax Service. <Amended on Feb. 15, 2022> |
| Article 76 (Sales Agent Fees for Specialized Sales Agency) |
The fees under 104 (4) of the Act shall be determined by Ordinance of the Ministry of Economy and Finance based on actual expenses incurred in conducting the entrusted factual acts relating to sale. <Amended on Feb. 15, 2022>
SECTION 6 Suspension of Attachment or Sale
| Article 77 (Suspension of Attachment or Sale) |
| (1) | A grace period for suspension of attachment or sale under Article 105 (1) of the Act shall not exceed one year from the day immediately following the date of granting the relevant suspension. |
| (2) | Notwithstanding paragraph (1), where a person meeting all the following requirements applies for the suspension of attachment or sale in relation to imposing an income tax, corporate tax, or value-added tax, and other tax types added thereto (such application shall include the application made during a grace period granted for suspension of attachment or sale under paragraph (1)), the head of the competent tax office may specify a grace period for suspension of attachment or sale, which shall not exceed two years (such grace period granted under paragraph (1) shall be included in calculating the grace period) from the date immediately following the date the grace period is given for suspending the attachment or sale: <Amended on Feb. 18, 2022> |
| 2. | The relevant person’s place of business shall be located in any of the following areas: |
| (a) | An employment disaster area declared pursuant to Article 32-2 (2) of the Framework Act of Employment Policy; |
| (b) | An area designated and publicly notified pursuant to Article 29 (1) of Enforcement Decree of the Framework Act of Employment Policy; |
| (c) | A special area for responding to an industrial crisis designated pursuant to Article 10 (1) of the Special Act on Response to Local Industrial Crisis and Recovery of Local Economy; |
| (3) | The head of the competent tax office may collect the amount of delinquent taxes, the attachment or sale of which is suspended, in installments during the period of suspension of attachment or sale under paragraph (1) or (2). |
| (4) | Articles 14 and 15 shall apply mutatis mutandis to an application for suspension of attachment or sale and to notification thereof. |
| (5) | A plan for the payment of a delinquent tax amount under the proviso of Article 105 (3) of the Act shall include the following: |
| 1. | Matters regarding assets or income to be offered for the payment of delinquent tax amount; |
| 2. | Matters regarding the payment schedule for the delinquent tax amount; |
| 3. | Other matters regarding the plan for the payment of the delinquent tax amount. |
| Article 78 (Tax Office with National Tax Nonpayment Readjustment Committee) |
"Tax office specified by Presidential Decree" in Article 106 (1) of the Act means a Grade I tax office under Article 24 (2) of the Decree on the Organization of the National Tax Service and Institutions Under its Jurisdiction.
| Article 79 (Formation of National Tax Nonpayment Readjustment Committee) |
| (1) | A national tax nonpayment readjustment committee under Article 106 (1) of the Act shall be a regional tax nonpayment readjustment committee established within a regional tax office (hereinafter referred to as "regional tax office committee") or a national tax nonpayment readjustment committee established in a tax office under Article 78 (hereinafter referred to as "tax office committee"). |
| (2) | A regional tax office committee shall be comprised of at least seven, but not exceeding nine members, including the chairperson; and a tax office committee shall be comprised of at least five, but not exceeding seven members, including the chairperson. |
| (3) | The commissioner of a regional tax office shall serve as the chairperson of a regional tax committee; and the head of a tax office shall serve as the chairperson of a tax office committee. |
| (4) | Members of a national tax nonpayment readjustment committee shall be appointed or commissioned by the commissioner of the relevant regional tax office or the head of the relevant tax office from among the following persons: |
| 1. | Grade V or higher-ranking public officials of the relevant regional tax office or tax office; |
| 2. | Attorneys-at-law, certified public accountants, or persons qualified as tax accountants; |
| 3. | Persons engaged in the commerce and industrial circle who have extensive knowledge of and experience in law, accounting, or economy. |
| (5) | The term of office for the members commissioned pursuant to paragraph (4) 2 or 3 (hereafter in this Article referred to as "commissioned members") shall be two years and may be renewed only once. |
| Article 80 (Matters to Be Deliberated on by National Tax Nonpayment Readjustment Committee) |
The national tax nonpayment readjustment committees shall deliberate on the following:
| 2. | Other matters which are required to undergo deliberation by national tax nonpayment readjustment committees as prescribed by the Act or other tax laws. |
[Title Amended on Feb. 28, 2023]
| Article 81 (Duties of Chairperson of National Tax Nonpayment Readjustment Committee) |
| (1) | The chairperson of each national tax nonpayment readjustment committee shall represent the relevant committee and exercise overall control over business affairs of the committee. |
| (2) | If the chairperson of each national tax nonpayment readjustment committee is unable to perform any of his or her duties for any unavoidable reason, a member of the national tax nonpayment readjustment committee designated by the chairperson shall act on his or her behalf. |
| (1) | The chairperson of each national tax nonpayment readjustment committee shall convene a meeting of the committee and shall preside over the meeting. |
| (2) | The chairperson shall, in advance, notify each member of the time schedule and items on the agenda of each meeting. |
| (3) | A majority of the incumbent members of the committee shall constitute a quorum, and any resolution thereof shall require the concurring vote of at least a majority of those present. |
| Article 83 (Minutes of Meetings) |
When the chairperson holds a meeting of the committee, he or she shall record and keep minutes of the meeting.
| Article 84 (Reporting and Notification) |
| (1) | The chairperson of a regional tax committee shall notify the head of the competent tax office of the matters resolved at a meeting of the regional tax committee without delay. |
| (2) | Where a committee member who acts on behalf of the chairperson of a national tax nonpayment readjustment committee pursuant to Article 81 (2) holds a meeting of the regional tax office or that of the tax office committee, the committee member shall report the matters resolved at the meeting to the commissioner of the competent regional tax office or the head of the tax office, respectively. |
| (3) | Upon receipt of a report made under paragraph (2), the commissioner of the competent regional tax office shall notify the head of the competent tax office of the details thereof without delay. |
| Article 85 (Hearing of Opinions) |
A national tax nonpayment readjustment committee may hear opinions from a delinquent taxpayer, interested party, or other relevant persons if deemed necessary for deliberation on an agenda item.
| Article 86 (Exclusion and Recusal of Member) |
| (1) | Where a member of the national tax nonpayment readjustment committee falls under any of the following, he or she shall be excluded from deliberation and resolution on the relevant agenda item: |
| 1. | Where a member or his or her current or former spouse becomes a party to the relevant agenda item or is holding any right or duty jointly with a party to the relevant agenda item; |
| 2. | Where a member is a current or former relative of a party to the relevant agenda item; |
| 3. | Where a member has testified, made a statement, provided advice or service, or conducted research or an appraisal in connection with the relevant agenda item; |
| 4. | Where a member or a corporation, to which he or she belongs, is a current or former agent of a party to the relevant agenda item. |
| (2) | Where a member of national tax nonpayment readjustment committee falls within any of the grounds for exclusion pursuant to the subparagraphs of paragraph (1), the member shall voluntarily recuse himself or herself from deliberation and resolution on the relevant agenda item. |
A national tax nonpayment readjustment committee may pay allowances to a commissioned member who has appeared before a meeting of the committee within the budget.
| Article 88 (Dismissal of Member) |
The commissioner of the competent regional tax office or the head of the tax office may dismiss a committee member if such member falls within any of the following grounds:
| 1. | Where a member is no longer unable to perform his or her duties due to mental or physical disability; |
| 2. | Where a member is found to have committed an unlawful act in connection with his or her duties; |
| 3. | Where a member loses his or her qualification held at the time he or she was commissioned; |
| 4. | Where a member is delinquent in the payment of national taxes; |
| 5. | Where a member is deemed unsuitable as a member due to neglect of duties, injury to dignity, or any other ground; |
| 6. | Where a member voluntarily admits that it is difficult to perform his or her duties as a member; |
| 7. | Where a member fails to recuse himself or herself from deliberation and resolution, in spite of falling within the grounds specified in Article 86 (1). |
CHAPTER VI SUPPLEMENTARY PROVISIONS
| Article 89 (Government-Managed Institutions) |
| Article 90 (Submission of Certificate of Tax Payment) |
Where a person, other than the original contractor, receives payment pursuant to Article 107 (1) 1 of the Act, he or she shall submit a certificate of tax payment classified as follows: | 1. | Where a payment is made for the transfer of a claim: Certificates of tax payment of the transferor and of the transferee; |
| 2. | Where a payment is made in compliance with a court's assignment order: The execution creditor's certificate of tax payment; |
| Article 91 (Exception to Submission of Certificate of Tax Payment) |
Even where a taxpayer receives payment from the State, the local government, etc. pursuant to Article 107 (1) 1 of the Act, he or she need not submit the certificate of tax payment in any of the following cases: | 2. | Where a payment that the State or a local government has received goes to the National Treasury or to the treasury of the local government; |
| 3. | Where the head of the competent tax office receives a payment by attaching a claim for the forced collection of a national tax; |
| 4. | Where the competent court finds it impracticable to continue with bankruptcy proceedings smoothly because a bankruptcy trustee under the Debtor Rehabilitation and Bankruptcy Act fails to obtain a certificate of tax payment and the court requests the head of the competent tax office to exempt the bankruptcy trustee from submitting the certificate of tax payment; |
| 5. | Where a taxpayer intends to pay the full amount of a contract price for a delinquent tax amount or a partial amount of a contract price for the full amount of a delinquent tax amount. |
| Article 92 (Sojourn-Related Permit) |
"Sojourn-related permit prescribed by Presidential Decree, such as a permit for the extension of a period of sojourn" in Article 107 (1) 2 of the Act means any of the following: <Amended on Feb. 15, 2022>
| Article 93 (Inquiries to Head of Competent Tax Office) |
Where a taxpayer is required to submit a certificate of tax payment on any of the grounds specified in Article 107 (1), such certificate may be deemed submitted if the competent authority, etc. has made an inquiry thereof to the Commissioner of the National Tax Service or the head of the competent tax office (in cases of an inquiry to the Commissioner of the National Tax Service, such submission shall be limited only through the national tax information and communications networks) or has confirmed the fact of default on tax payment through administrative data matching under Article 36 (1) of the Electronic Government Act with the consent of the relevant taxpayer.
| Article 94 (Certificate of Tax Payment) |
"Amount prescribed by Presidential Decree" in Article 107 (2) 3 of the Act means any of the following: <Amended on Feb. 15, 2022; Feb. 28, 2023> | 3. | A national tax or a forced collection charge, on which a person with the right to property transferred for security who is liable for tax payment in kind under Article 42 of the Framework Act on National Taxes defaults in relation to such liability for tax payment in kind; |
| 5. | A value-added tax or a forced collection charge, on which a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults in relation to such liability for tax payment in kind; |
| Article 95 (Application for Issuance of Certificates of Tax Payment) |
A person who intends to obtain a certificate of tax payment issued pursuant to Article 108 of the Act shall submit (including submission through the national tax information and communications networks; hereafter in this Article the same shall apply) a document (including an electronic document) stating the following matters to the head of the tax office having jurisdiction over his or her place of domicile (referring to the place of abode, if the person is a foreigner with no domicile; hereinafter the same shall apply) or his or her place of business, if the person is an individual; or to the head of the tax office having jurisdiction over the place of the headquarters (referring to the domestic principal place of business, if the person is a foreign corporation; hereinafter the same shall apply), if the person is a corporation: Provided, That if the Commissioner of the National Tax Service designates any other issuing tax office for the convenience of a taxpayer, such document shall be submitted to the head of the issuing tax office: | 1. | The taxpayer's domicile or abode, and name; |
| 2. | The purpose of use of the certificate of tax payment; |
| 3. | The number of certificates of tax payment. |
| Article 96 (Valid Period of Certificate of Tax Payment) |
| (1) | The valid period of a certificate of tax payment shall be 30 days from the date of the issuance thereof: Provided, That an applicant has a national tax the payment notice of which has been given, it may remain valid until the designated payment deadline. |
| (2) | When the head of the competent tax office limits the valid period to the designated payment deadline pursuant to the proviso of paragraph (1), he or she shall clearly state the grounds therefor and the valid period on the relevant certificate of tax payment. |
| Article 97 (Application for Inspection of Unpaid National Taxes) |
| (1) | A person who intends to apply for inspection of unpaid national taxes, etc. under Article 109 of the Act shall submit an application for inspection of unpaid national taxes, etc. prescribed by Ordinance of the Ministry of Economy and Finance, along with the following documents, to the head of a tax office: <Amended on Feb. 28, 2023> |
| 1. | A document proving the consent of lessor (referring to a document proving the conclusion of a lease contract, if the person applies for inspection of unpaid national taxes, etc. without the consent of the lessor under the former part of Article 109 (2) of the Act); |
| 2. | A document proving the identity of the person who intends to rent. |
| (2) | "Amount prescribed by Presidential Decree" in the former part of Article 109 (2) of the Act means 10 million won. <Newly Inserted on Feb. 28, 2023> |
| (3) | Upon receipt of an application for inspection under paragraph (1), the head of a tax office shall make the data available to the applicant for inspection upon the elapse of 30 days (or 60 days in cases of global income tax) after the deadline for filing a tax return for any national tax unpaid, out of the national taxes for which the lessor has filed a tax return by the deadline for filing a tax return on the tax base and tax amount under each tax law. <Amended on Feb. 28, 2023> |
| Article 98 (Provision of Materials on Delinquency in Tax Payment) |
| (1) | "Case prescribed by Presidential Decree" in the proviso, with the exception of the subparagraphs, of Article 110 (1) of the Act means any of the following cases: <Amended on Feb. 28, 2023> |
| 3. | Where a person with the right to property transferred for security who is liable for tax payment in kind under Article 42 of the Framework Act on National Taxes defaults on payment of the national tax or forced collection charge related to such liability for tax payment in kind; |
| 5. | Where a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults on payment of the value-added tax or forced collection charge related to such liability for tax payment in kind. |
| Article 99 (Preparation of Files for Materials on Delinquency in Tax Payment) |
| (1) | Where the head of the competent tax office (including the commissioner of the competent regional tax office; hereafter in this Article through Article 101 the same shall apply) processes materials on delinquency in tax payment in the main clause, with the exception of the subparagraphs, of Article 110 (1) of the Act (hereinafter referred to as "materials on delinquency in tax payment") by means of a computerized information processing system, he or she may prepare files of materials on delinquency in tax payment (referring to magnetic tapes, magnetic discs, and other similar media in which materials on delinquency in tax payment are recorded and stored; hereinafter the same shall apply). |
| (2) | Matters necessary for the arrangement, management, storage, etc. of files of materials on delinquency in tax payment under paragraph (1) shall be determined by the Commissioner of the National Tax Service. |
| Article 100 (Requests for Materials on Delinquency in Tax Payment) |
| (1) | A person who intends to request (hereafter in this Article referred to as "requesting person") materials on delinquency in tax payment pursuant to the main clause, with the exception of the subparagraphs, of Article 110 (1) of the Act shall submit to the head of the competent tax office a document stating the following matters: |
| 1. | The requesting person's name and domicile; |
| 2. | Details of the requested materials and the purpose of use of such materials. |
| (2) | The head of the competent tax office requested to provide materials on delinquency in tax payment pursuant to paragraph (1) may provide files of or documents on materials on delinquency in tax payment referred to in Article 99 (1). |
| (3) | Where materials on delinquency in tax payment provided pursuant to paragraph (2) no longer constitute such materials on delinquency in tax payment as a result of the payment of the delinquent amount or for any other similar reason, the head of the competent tax office shall notify the requesting person of such fact within 15 days from the occurrence of the cause or event that results in the materials no longer constituting such materials on delinquency in tax payment. |
| (4) | Except as provided in paragraphs (1) through (3), matters necessary for the request for and provision of materials on delinquency in tax payment shall be determined by the Commissioner of the National Tax Service. |
| Article 101 (Exception to Restriction on Permission for Business) |
| (1) | "Cause or event prescribed by Presidential Decree" in the proviso of Article 112 (1) of the Act means any of the following causes or events which are recognized by the head of the competent tax office: <Amended on Feb. 28, 2023> |
| 1. | Where the notice of tax payment is served by public notification; |
| 5. | Where a reason similar to any of those prescribed in subparagraphs 1 through 4 exists; |
| 6. | Where a person with the right to property transferred for security who is liable for tax payment in kind under Article 42 of the Framework Act on National Taxes defaults on payment of the national tax or forced collection charge related to such liability for tax payment in kind; |
| 8. | Where a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults on payment of the value-added tax or forced collection charge related to such liability for tax payment in kind. |
| (2) | "Cause or event prescribed by Presidential Decree" in the proviso of Article 112 (2) of the Act means any of the following cases: |
| 1. | Where the head of the competent tax office deems that any of the causes or events referred to in any subparagraph of paragraph (1) occurs; |
| 2. | Where the head of the competent tax office deems that such taxpayer has difficulties in paying taxes. |
| Article 102 (Calculation of Number of Delinquencies) |
For the purpose of counting three times of delinquencies under the main clause of Article 112 (2) of the Act, each payment notice shall be counted as each time.
| Article 103 (Request for Prohibition of Departure) |
| (2) | "Persons specified by Presidential Decree" in Article 113 (1) of the Act means any of the following persons in whose cases the head of the competent tax office deems that it is impractical to secure tax claims by means of attachment, public auction, collaterals, a guarantor's guarantee letter for tax payment, or other similar means and that such persons are likely to evade the forced collection: |
| 1. | A person whose spouse or lineal ascendant or descendant has emigrated to a foreign country (including where such person is staying in a foreign country long-term for at least three years); |
| 2. | A person who has remitted an amount equivalent to or over 50,000 U.S. dollars for the last two years as of the date a request for the prohibition of departure from the Republic of Korea is made; |
| 3. | A person who is found to have overseas assets equivalent to or over 50,000 U.S. dollars; |
| 5. | A person who has traveled abroad at least three times or has stayed abroad for at least six months without any good cause, such as business purposes, medical treatment of a disease, or death of a lineal ascendant or descendant, while his or her delinquent national taxes for the last one year from the date a request for prohibition of departure is made amount to at least 50 million won; |
| (3) | When the Commissioner of the National Tax Service requests the Minister of Justice to impose prohibition of departure on a delinquent taxpayer pursuant to Article 113 (1) of the Act, he or she shall clearly state the grounds on which he or she deems that the relevant delinquent taxpayer falls under any subparagraph of paragraph (2), that it is impracticable to secure tax claims, and that the relevant delinquent taxpayer is likely to evade the forced collection. |
| Article 104 (Request for Lifting Prohibition of Departure) |
| (1) | If any of the following events occurs to a person under prohibition of departure, the Commissioner of the National Tax Service shall request the Minister of Justice to lift prohibition of departure without delay: |
| 1. | If the amount of delinquent national taxes becomes less than 50 million won as a result of the payment of the delinquent amount, the cancellation of the imposition of a tax, or other action; |
| 2. | If the conditions for requesting prohibition of departure under Article 103 (2) cease to exist. |
| (2) | Where any of the following events occurs to a person under prohibition of departure and if the Commissioner of the National Tax Service deems that the person is unlikely to escape abroad with intent to evade the forced collection, the Commissioner of the National Tax Service may request the Minister of Justice to lift prohibition of departure: |
| 1. | If the person intends to travel abroad with a specific business plan, such as the conclusion of an overseas construction contract, the opening of an export letter of credit, or the conclusion of a joint venture agreement with a foreigner; |
| 2. | If the person intends to travel abroad because of the death of his or her lineal ascendant or descendant residing abroad; |
| 3. | If it is deemed necessary to lift prohibition of departure for a compelling cause, such as medical treatment of the person's disease, other than the events specified in subparagraphs 1 and 2. |
| Article 105 (Disclosure of List of Large Amount and Habitual Delinquent Taxpayers) |
| (1) | "National taxes, in each case one year has elapsed from the date the delinquency occurred" in the main clause of Article 114 (1) of the Act means a delinquent national tax for which one year has elapsed, counting retrospectively from December 31 of the year immediately preceding the year in which the date of disclosure of the list is falls. |
| (2) | "Case prescribed by Presidential Decree" in the proviso of Article 114 (1) of the Act means any of the following cases: <Amended on Feb. 28, 2023> |
| 1. | Where the ratio of the payment of the delinquent amount for the latest two years, calculated by the following formula, exceeds 50/100: |
Ratio of the payment of the delinquent amount during the latest two years = B/(A+B)
A: The delinquent amount of the persons the list of which is to be disclosed as of December 31 of the year immediately preceding the year in which the scheduled disclosure date falls
B: The amount paid by the persons the list of which is to be disclosed during two years immediately preceding the year in which the scheduled disclosure date falls
| 2. | Where the delinquent taxpayer is in the grace period after the collection of delinquent national taxes has been suspended in accordance with the decision of authorization of the rehabilitation plan under Article 243 of the Debtor Rehabilitation and Bankruptcy Act or pays delinquent national taxes in accordance with the payment schedule in such rehabilitation plan; |
| 3. | Where the National Tax Information Committee (hereafter in this Article referred to as the “Committee”) established under Article 85-5 (2) of the Framework Act on National Taxes, which shall apply mutatis mutandis pursuant to Article 114 (2) of the Act, deems that such disclosure would result in no practical benefit or is improper in consideration of the financial standing of such delinquent taxpayer, whether he or she is a minor, and other circumstances; |
| 4. | Where a person with the right to property transferred for security who is liable for tax payment in kind under Article 42 of the Framework Act on National Taxes defaults on payment of the national tax or forced collection charge related to such liability for tax payment in kind; |
| 6. | Where a trustee liable for tax payment in kind under Article 3-2 of the Value-Added Tax Act defaults on payment of the value-added tax or forced collection charge related to such liability for tax payment in kind. |
| (3) | Where the Commissioner of the National Tax Service notifies delinquent taxpayers that their names are subject to disclosure under Article 85-5 (4) of the Framework Act on National Taxes, which shall apply mutatis mutandis pursuant to Article 114 (2) of the Act, the Commissioner of the National Tax Service shall urge them to pay the relevant delinquent national taxes, and if any of the delinquent taxpayers has a reasonable ground for exclusion from the disclosure, the taxpayer shall be guided to submit materials for explanation of the grounds therefor. |
| (4) | In cases of disclosure of the list of delinquent taxpayers, the following matters shall be disclosed: |
| 1. | Name and trade name of the delinquent taxpayer (including the name of the corporation); |
| 2. | The age and occupation of a delinquent taxpayer (limited to where a delinquent taxpayer is not a corporation); |
| 3. | The representative of a corporation (limited to where a delinquent taxpayer is a corporation); |
| 4. | The address of the delinquent taxpayer (including the representative of a corporation, if the delinquent taxpayer is a corporation); |
| 5. | Matters regarding the delinquent national taxes, such as the tax type, payment deadline, and summary of the delinquent amount. |
| Article 106 (Statement of Opinions on Application for Court-Ordered Confinement of Large Amount and Habitual Delinquent Taxpayers) |
| (1) | The Commissioner of the National Tax Service shall notify a taxpayer of documents containing the following matters (including electronic documents, if agreed upon by the taxpayer) to ensure that the taxpayer can submit explanatory materials or state his or her opinions pursuant to Article 115 (3) of the Act. In such cases, where the taxpayer fails to submit explanatory materials or to apply for the statement of opinions during the period under subparagraph 4, he or she shall be deemed to have no opinions: |
| 1. | The name and domicile of the taxpayer; |
| 2. | The requirements for court-ordered confinement, the fact based on which an application for court-ordered confinement is made, the period of court-ordered confinement, and applicable statutes or regulations; |
| 3. | The fact that where national taxes are paid pursuant to Article 115 (6) of the Act, the execution of court-ordered confinement may be completed; |
| 4. | The fact that the taxpayer may submit explanatory materials or state his or her opinions, and the period for submitting explanatory materials or applying for the statement of opinions. In such cases, such period shall be at least 30 days from the date of receipt of such notification; |
| 5. | Other matters necessary for submitting explanatory materials or applying for the statement of opinions. |
| (2) | A person who intends to state his or her opinions pursuant to Article 115 (3) of the Act shall submit to the Commissioner of the National Tax Service a document briefly detailing the statement to make during the period under paragraph (1) 4. |
| (3) | Upon receipt of an application for the statement of opinions under paragraph (2), the Commissioner of the National Tax Service shall notify the applicant of the date, time, and place of a meeting of the National Tax Information Committee established under Article 85-5 (2) of the Framework Act on National Taxes by no later than three days before the meeting is held. |
| Article 107 (Processing of Personally Identifiable Information) |
[This Article Wholly Amended on Feb. 28, 2023]
ADDENDA <Presidential Decree No. 31453, Feb. 17, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Liability for Tax Payment in Kind of Comprehensive Real Estate Holding Tax)
The amended provisions of subparagraph 4 of Article 94, Article 98 (1) 4, Article 101 (1) 7, and Article 105 (2) 5 shall begin to apply where comprehensive real estate holding taxes are imposed after this Decree enters into force. Article 3 (Applicability to Changes in Grounds for Exception to Disclosure of List of Large Amount and Habitual Delinquent Taxpayers)
The amended provisions of Article 105 (2) 1 shall begin to apply where such list is disclosed after this Decree enters into force. Article 4 (Transitional Measures concerning Member of National Tax Nonpayment Readjustment Committee)
| (1) | A member of the national tax nonpayment readjustment committee who is appointed or commissioned pursuant to Article 85 (3) of the previous Enforcement Decree of the National Tax Collection Act as at the time this Decree enters into force shall be deemed appointed or commissioned pursuant to the amended provisions of Article 79 (4). In such cases, the term of office of such member deemed commissioned shall be the remainder of the term of his or her predecessor. |
| (2) | The limitation on reappointment as provided in the amended provisions of Article 79 (5) shall also apply to a member deemed commissioned as provided in the former part of paragraph (1), and the number of reappointment shall be calculated by deeming the term of office in progress as at the time this Decree enters into force to be the first term of office. |
Article 5 (Transitional Measures concerning Certificates of Tax Payment Following Abolition of Additional Charges)
Notwithstanding the amended provisions of subparagraph 3 of Article 94, the cases where a tax liability for a national tax occurred before January 1, 2020 shall be governed by subparagraph 4 of Article 2 of the previous National Tax Collection Act (referring to the Act in force before it is amended by Presidential Decree No. 29538). Article 6 (Transitional Measures concerning Scope of Application of Provisions of Previous Addenda)
The provisions of the Addenda under the amendment to the Enforcement Decree of the National Tax Collection Act in force before this Decree enters into force shall continue to apply even after this Decree enters into force, except for the provisions invalid due to the lapse of the period or for any other similar reason. Article 7 Omitted.
Article 8 (Relationship to Other Statutes or Regulations)
ADDENDA <Presidential Decree No. 32422, Feb. 15, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Cancellation of Selection of Specialized Sales Agencies)
The amended provisions of Article 75 (7) shall also apply where any of the causes or events specified in the subparagraphs of that paragraph has occurred before this Decree enters into force.
ADDENDA <Presidential Decree No. 32455, Feb. 18, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on February 18, 2022.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 33268, 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 97 shall enter into force on April 1, 2023. Article 2 (Applicability to Extension of Payment Deadline and Period of Deferment of Payment Notice)
The amended provisions of Article 12 (2) shall begin to apply where an extension of the payment deadline or a deferment of the payment notice is approved after this Decree enters into force. Article 3 (Applicability to Issuance of Certificates of Tax Payment)
The amended provisions of subparagraph 3 of Article 94, and Articles 98 (1) 3, 101 (1) 6, and 105 (2) 4 shall begin to apply where certificates of tax payment are issued, materials on delinquency in tax payment are provided, restrictions on permission, authorization, licenses, registration, etc. are requested, or lists of large amount and habitual delinquent taxpayers are disclosed after this Decree enters into force.