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| Article 2 (Determination on Domicile and Place of Residence) |
| (1) | A domicile defined in Article 1-2 of the Income Tax Act (hereinafter referred to as the "Act") shall be determined by the objective facts of living relationship, such as the existence of a family living together in the Republic of Korea and of the property located in the Republic of Korea. <Amended by Presidential Decree No. 22034, Feb. 18, 2010> |
| (2) | A place of residence defined in Article 1-2 of the Act means a place where a person has lived for a long time besides his/her domicile, and in which there is no general living relationship as close as a domicile. <Amended by Presidential Decree No. 22034, Feb. 18, 2010> |
| (3) | In any of the following cases, a natural person who resides in the Republic of Korea shall be deemed to have his/her domicile in the Republic of Korea: <Amended by Presidential Decree No. 26067, Feb. 3, 2015> |
| 1. | Where the person has an occupation which usually requires him/her to continually reside in the Republic of Korea for at least 183 days; |
| 2. | Where the person has a family member who makes a living together with him/her in the Republic of Korea and is deemed to continually reside in the Republic of Korea for at least 183 days in view of his/her occupation or property status. |
| (4) | If a person living or working abroad with the nationality of a foreign country or a permanent residency permit issued by a foreign country has no family member who makes a living together in the Republic of Korea and is not deemed to return to the Republic of Korea to mainly reside in the Republic of Korea, in view of his/her occupation or property status, the person shall be deemed to have no domicile in the Republic of Korea. <Amended by Presidential Decree No. 26067, Feb. 3, 2015> |
| 1. | and 2. Deleted. <by Presidential Decree No. 26067, Feb. 3, 2015> |
| (5) | In cases of a crew member of a vessel or aircraft serving an overseas route, if a place of residence of his/her family living together with the relevant crew member, or a place in which he/she usually resides during the period other than duty hours, is located in the Republic of Korea, the domicile of the relevant crew member shall be deemed to be located in the Republic of Korea; and when such place is located overseas, the domicile of the relevant crew member shall be deemed located overseas. |