Statutes of the Republic of Korea

No. 19463
Promulgation Date 2006-04-28
Ministry of Finance and Economy

ALL

CHAPTER I GENERAL PROVISIONS

Article 1 (Definition)

Article 2 (Judgment of Address and Place of Abode)

Article 3 (Special Case in Judgment of Residents)

Article 4 (Calculation of Dwelling Period)

Article 5 (Determination of and Report on Place of Tax Payment)

Article 6 (Designation and Notice of Place of Tax Payment)

Article 7 (Report on Change of Place of Tax Payment)

Article 8 (Application Mutatis Mutandis on Authority)

CHAPTER II TAX LIABILITY FOR RESIDENT'S GLOBAL INCOME, RETIREMENT INCOME AND FOREST INCOME

Section 1 Non-Taxation and Tax Reduction and Exemption

Article 8-2 (Non-Taxable Income from House Lease)

Article 9 (Scope of Side Business Income of Farm Household)

Article 9-2 (Scope of Incomes Accruing from Manufacturing of Traditional Liquor)

Article 10 (Scope of Soldiers on Active Service)

Article 11 (Scope of School Expenses)

Article 12 (Scope of Allowances for Compensation of Actual Expenses)

Article 13 Deleted.

Article 14 (Scope of International Organizations)

Article 15 (Category, etc. of Salary for Military Personnel and Military Service Officials Stationed in Foreign Country)

Article 16 (Scope of Non-Taxation Salary for Workers Abroad)

Article 17 (Scope of Allowance for Night Duty, etc. Received by Productive Laborers)

Article 17-2 (Scope of Non-Taxable Meal Expenses, etc.)

Article 18 (Scope of Other Non-Taxable Incomes)

Article 19 (Scope of Nonresidents' Income from Navigation Overseas)

Section 2 Tax Base and Calculation of Tax Amount

Article 20 (Scope of Daily Employed Worker)

Article 21 Deleted.

Article 22 Deleted.

Article 22-2 (Interest Income Accruing from State Bonds, etc.)

Article 23 (Scope, etc. of Investment Trust)

Article 24 (Marginal Profits of Sales under Repurchase Condition)

Article 25 (Marginal Profits of Insurance of Savings Nature)

Article 26 (Excessive Refund of Workplace Mutual-Aid Association)

Article 26-2 (Method of Calculating Profit of Specified Money in Trust)

Article 26-3 (Scope of Dividend Income)

Article 27 (Evaluation of Stocks, etc. Received due to Capital Reduction, etc.)

Article 27-2 (Juridical Person, etc. Receiving Exemption, etc. of Corporate Tax)

Article 28 (Scope of Real Estate Rental Income)

Article 29 (Scope of Business)

Article 30 (Scope of Crop Cultivating Businesses)

Article 31 (Scope of Manufacturing Businesses)

Article 32 (Scope of Housing Construction and Sales Business)

Article 33 (Scope of Enterprise Service Businesses)

Article 34 (Scope of Purchase and Sale Businesses of Real Estate)

Article 35 (Scope of Educational Service Business)

Article 36 (Scope of Health and Social Welfare Business)

Article 37 (Social and Private Service Industry)

Article 38 (Scope of Earned Incomes)

Article 39 (Employee Stock Ownership Association)

Article 40 (Petty Stockholder)

Article 40-2 (Scope of Temporary Property Income)

Article 40-3 (Scope of Annuity Income)

Article 41 (Scope of Royalty, etc.)

Article 42 (Personal Pension Savings Deposits)

Article 42-2 (Scope of Retirement Incomes)

Article 43 (Scope of Forest Income)

Article 44 (Calculation of Forestation Period)

Section 3 Receipt Date of Total Incomes

Article 45 (Receipt Date of Interests)

Article 46 (Receipt Date of Dividend Income)

Article 47 (Receipt Date of Real Estate Rental Income)

Article 48 (Receipt Date of Business Income)

Article 49 (Receipt Date of Earned Income)

Article 50 (Receipt Date of Temporary Property Income, etc.)

Section 4 Calculation of Income

Article 51 (Calculation of Gross Amount of Income)

Article 52 (Gross Forest Incomes Derived from Profit-Sharing Contract)

Article 53 (Special Cases for Calculation of Gross Income Amount)

Article 54 (Non-Inclusion of Gross Amount of Incomes)

Article 55 (Calculation of Necessary Expenses for Real Estate Rental Income, etc.)

Article 56 (Calculation of Necessary Expenses for Allowances for Bad Debts)

Article 57 (Calculation of Reserve for Retirement Benefits as Necessary Expenses)

Article 58 Deleted.

Article 59 (Calculation of Gains on Insurance Claim for Acquisition of Fixed Assets as Necessary Expenses)

Article 60 (Calculation of National Subsidies for Acquisition of Fixed Assets as Necessary Expenses)

Article 61 (Expenses Related to Household Affairs, etc.)

Article 62 (Calculation of Depreciation Costs as Necessary Expenses)

Article 63 (Durable Years and Depreciation Rate)

Article 63-2 (Special Example regarding the Change of Durable Years)

Article 63-3 (Durable Years of Used Assets)

Article 64 (Report on Depreciation Methods)

Article 65 (Changes in Depreciation Methods)

Article 66 (Definition of Fixed Percentage of Diminishing Value Methods and Equal Installment Methods)

Article 67 (Legal Fiction of Immediate Depreciation)

Article 68 (Legal Fiction of Depreciation)

Article 69 Deleted.

Article 70 (Depreciation of Idle Facilities)

Article 71 (Residual Value)

Article 72 Deleted.

Article 73 (Disapproval of Depreciation of Evaluated Assets and Transferred Assets)

Article 73-2 (Submission of Specification regarding Depreciable Assets)

Article 74 (Inclusion of Purchase Tax Amount of Value-Added Tax in Necessary Expenses)

Article 75 (Calculation of Interests of Construction Fund)

Article 76 (Interest on Loan Whose Creditor is Unknown)

Article 77 Deleted.

Article 78 (Expenditure not Connected to Business)

Article 78-2 (Exclusion Order of Paid Interest from Necessary Expenses)

Article 79 (Scope of Donations)

Article 79-2 (Scope of Social Welfare Facilities, etc. for Which Income Deduction is Applied to Whole Donations)

Article 80 (Scope of Designated Donations)

Article 81 (Calculation of Donations and Entertainment Expenses, etc.)

Article 82 Deleted.

Article 83 (Scope of Entertainment Expenses)

Article 84 (Calculation, etc. of Revenue Amount)

Article 85 (Calculation of Maximum Limit of Entertainment Expenses for Businessman Having Two or More Business Places)

Article 86 Deleted.

Article 87 (Calculation of Necessary Expenses for Other Incomes, etc.)

Article 88 (Necessary Expenses for Forest Income)

Article 89 (Acquisition Value of Assets, etc.)

Article 90 Deleted.

Article 91 (Method of Inventory Valuation)

Article 92 (Definitions of Method of Inventory Valuation)

Article 93 (Method of Evaluating Securities Purchased for Trade or Short-Term Investment)

Article 94 (Report on Method of Evaluating Inventory Assets, etc.)

Article 95 (Evaluation Method When Report on Evaluation Method of Inventory Assets, etc. is not Made)

Article 96 Deleted.

Article 97 (Evaluation of Asset or Debt in Foreign Currency)

Article 98 (Disaffirmation of Evaluation of Wrongful Acts)

Article 99 (Special Case of Calculation of Income Amount on Trade with Nonresident, etc.)

Article 100 (Cumulative Taxation for Joint Business)

Article 101 (Aggregation of Deficit and Deduction of Deficit Carried Over)

Article 102 (Scope of Bonds, etc.)

Article 102-2 Deleted.

Article 102-3 (Withholding Collection and Refund Method of Transaction Trade, etc. of Credit cum Repurchase)

Article 103 (Calculation of Income Amount from Trust)

Article 104 (Earned Income Deduction)

Article 105 (Retirement Income Deduction)

Article 106 (Personal Deduction for Dependents, etc.)

Article 107 (Scope of Handicapped Ones)

Article 108 (Deduction, etc. for Women)

Article 109 (Deduction of Premium Payment)

Article 109-2 (Insurance Premium Deduction for Disabled Only Security Insurance)

Article 110 (Deduction of Medical Expenses)

Article 110-2 Deleted.

Article 110-3 (Deduction of Educational Expenses)

Article 111 (Special Expenses, etc. for Education of Handicapped Ones)

Article 112 (Deduction for Housing Fund)

Article 112-2 (Income Deduction, etc. of Donations)

Article 113 (Special Deduction)

Article 114 (Scope of Those who Withdraw Temporarily)

Section 5 Tax Rate and Deduction of Tax Amount

Article 115 (Calculation of Tax Amount for Retirement Income)

Article 116 (Application for Dividend Tax Deduction)

Article 116-2 (Calculation Method of Dividend Income Amount Subject to Deduction of Dividend Tax Amount)

Article 116-3 (Tax Credit for Bookkeeping)

Article 117 (Tax Credit for Payments in Foreign Country)

Article 118 (Tax Credit for Loss by Disasters)

Article 119 Deleted.

Section 6 Special Cases in Calculation of Tax Amount

Articles 120 and 121 Deleted.

Article 121-2 Deleted.

Article 122 (Special Cases in Calculation of Tax Amount for Realty Dealer)

Section 7 Interim Prepayment, Preliminary Return, and Payment of Tax Amount

Article 123 (Payment of Tax Amount by Interim Prepayment)

Article 124 (Notice of Tax Amount by Interim Prepayment)

Article 125 (Report on Estimated Amount of Interim Prepayment, and Investigation and Decision)

Article 126 Deleted.

Article 127 (Provisional Report on Gains accruing from Sale of Land, etc. and Payment by Realtor)

Article 128 (Calculation of Gains Accruing from Sale of Land, etc.)

Article 129 (Determination, Revision and Notification of Gains from Sale of Land, etc. and Tax Amount)

Section 8 Final Return on Tax Base and Voluntary Payment

Article 130 (Final Return on Tax Base of Global Income)

Article 131 (Adjusted Account Statement)

Article 132 (Account Statement of Income Amount by Simple Book Keeping)

Article 133 Deleted.

Article 134 (Voluntary Payment by Additional Report)

Article 135 (Final Return on Tax Base of Retirement Income)

Article 136 (Final Return on Tax Base of Forest Income)

Article 137 (Special Cases in Final Return on Tax Base)

Article 138 (Application for Reduction and Redemption of Tax Amount)

Article 139 (Voluntary Payment of Tax by Final Return on Tax Base)

Article 140 (Installment Payment of Income Tax)

Section 9 Report and Confirmation on Present Situation of Business Place

Article 141 (Report on Present Situation of Business Place and its Investigation and Confirmation)

Section 10 Determination, Revision, Collection and Refund

Article 142 (Determination and Revision of Assessment Standard and Tax Amount)

Article 143 (Determination and Revision through Estimation)

Article 144 (Calculation of Income Amount at Time of Estimation, Determination and Revision)

Article 145 (Standard and Simple Expense Rates)

Article 146 (Additional Tax for Insincere Declaration)

Article 146-2 (Additional Tax on Insincere Payment)

Article 147 (Calculation of Additional Tax for Insincere Report)

Article 147-2 (Additional Tax on Defective Evidence and Additional Tax on Non-Submission of Specification of Receiving Receipts)

Article 147-3 (Additional Tax on Non Entry)

Article 147-4 (Special Application Example of Additional Tax in Case of Revision, etc.)

Article 148 (Occasional Assessment)

Article 149 (Notification of Tax Amount and Tax Base)

Article 149-2 (Refund through Retroactive Deduction of Loss)

Section 11 Special Cases in Calculation, etc. of Income Amount for Joint Business Place

Article 150 (Special Cases in Calculation of Income Amount for Joint Business Place)

CHAPTER III RESIDENT'S LIABILITY TO PAY TAX FOR TRANSFER INCOME

Section 1 Definition of Transfer

Article 151 (Cases Not Deemed Transfer)

Article 152 (Definition of Land Substitution)

Section 2 Non-Taxation and Tax Reduction or Exemption for Transfer Income

Article 153 (Non-taxation for Farmland)

Article 154 (Scope of One House for One Household)

Article 155 (Special Cases in One House for One Household)

Article 155-2 (Special Cases concerning One House per One Household on House of Long-Term Security)

Article 156 (Scope of Expensive House)

Article 156-2 (Special Case of One House for One Household in case of Possessing House and Association Member's Moving Right)

Section 3 Calculation of Transfer Income Amount

Article 157 (Scope of Major Stockholders)

Article 158 (Scope of Other Assets)

Article 159 (Calculation of Gains on Transfer of Onerous Donation)

Article 159-2 (One House for One Household Subjected to Special Deduction for Long-term Possession for Over 15 Years)

Article 160 (Calculation of Gains, etc. on Transfer of Expensive House)

Article 161 Deleted.

Article 162 (Time of Transfer or Acquisition)

Article 162-2 (Transfer Price)

Article 162-3 through 162-5 Deleted.

Article 163 (Necessary Expenses for Transferred Assets)

Article 164 (Assessment of Standard Market Price of Land and Building)

Article 164-2 (Hearing Opinions before Public Announcement of Standard Market Price)

Article 164-3 (Application for Recalculation and Public Announcement of Standard Market Price)

Article 165 (Computation of Standard Market Value of Assets Other Than Lands and Buildings)

Article 166 (Computation, etc. of Gains from Transfer)

Article 167 (Unfair Act and Calculation of Transfer Income)

Article 167-2 (Summing-up, etc. of Transfer Marginal Loss)

Article 167-3 (Scope of Housing Falling under Three or More Houses for One Household)

Article 167-4 (Scope of Houses Excluded from Three or More Houses or Moving Rights for One Household)

Article 167-5 (Scope of Houses Falling under Two Houses for One Household Whereon Transfer Income Tax is Overtaxed)

Article 167-6 (Scope of Houses Excluded from Two Houses and Association Member's Moving Rights for One Household)

Article 167-7 (Scope of Stocks of Corporation Excessively Possessing Land for Non-business)

Article 167-8 (Scope of Small and Medium Enterprise)

Article 168 (Scope, etc. of Assets Excluding Unregistered Transfer)

Article 168-2 (Scope of Houses Falling under Two or More Houses for One Household Whose Tax Rate may be Adjusted)

Article 168-3 (Criteria, etc. for Designation of Designated Area)

Article 168-4 (Organization and Operation of Committee for Deliberation of Real Estate's Price Stability)

Article 168-5 (Designation Procedures, etc. for Designated Areas)

Article 168-6 (Criteria for Period of Non-business Land)

Article 168-7 (Judgment of Land Category)

Article 168-8 (Scope, etc. of Farmland)

Article 168-9 (Scope, etc. of Forest Land)

Article 168-10 (Scope, etc. of Pasturage Lands)

Article 168-11 (Scope of Other Lands Used for Business)

Article 168-12 (Scope of Land Annexed to House)

Article 168-13 (Scope of Villas and Criteria for Application)

Article 168-14 (Judgment Criteria, etc. of Land not Regarded as Non- business Land as Having Inevitable Reasons)

Section 4 Preliminary Return on Tax Base of Transfer Income and Its Voluntary Payment

Article 169 (Preliminary Return on Tax Base of Transfer Income)

Article 170 (Voluntary Payment by Preliminary Return)

Article 171 (Deduction of Tax Amount for Preliminary Tax Return and Payment)

Article 172 Deleted.

Section 5 Final Return on Tax Base of Transfer Income and Its Voluntary Payment

Article 173 (Final Return on Tax Base of Transfer Income)

Article 174 (Procedure for Voluntary Payment of Final Return Tax Amount)

Article 175 (Payment of Transfer Income Tax in Installments)

Article 175-2 (Payment of Transfer Income Tax in Kind)

Section 6 Decision and Revision on Transfer Income and Its Collection and Refund

Article 176 (Decision and Revision on Tax Base for Transfer Income and Tax Amount)

Article 176-2 (Estimated Decision and Revision)

Article 177 (Notification of Tax Base and Tax Amount for Transfer Income)

Article 177-2 (Inquiry on Particulars, etc. of Stock Transactions)

Article 178 (Computation of Additional Tax on Transfer Income Tax)

Section 7 Transfer Income Tax on Transfer of Assets Overseas

Article 178-2 (Scope of Rights, etc. to Real Estate)

Article 178-3 (Calculation of Market Value of Assets Overseas)

Article 178-4 (Necessary Expenses for Assets Overseas)

Article 178-5 (Conversion into Foreign Currency for Gains from Transfer)

Article 178-6 (Deduction of Tax Amount Paid Overseas)

CHAPTER IV TAX PAYMENT LIABILITY FOR NONRESIDENT

Section 1 Common Provisions concerning Calculation of Tax Amount for Nonresident

Article 179 (Scope of Domestic Source Income of Nonresident)

Article 180 (Scope of Agent, etc. of Nonresident)

Section 2 Global Taxation for Nonresident

Article 181 (Calculation of Tax Base and Tax Amount in Global Taxation)

Article 181-2 (Expense Distribution by Main Office, etc.)

Article 182 (Report and Payment by Nonresident)

Article 183 (Calculation of Tax Base and Tax Amount in Case of Separate Taxation on Nonresident)

Article 183-2 (Concept, etc. of Normal Price)

Article 183-3 (Filing of Data concerning OTC Trading of Securities by Nonresidents)

Article 183-4 (Special Examples to Return and Payment by Nonresidents on Income from Transfer of Securities)

CHAPTER V WITHHOLDING TAX

Section 1 Withholding Tax

Article 184 (Scope of Business Income Subject to Withholding Tax)

Article 184-2 (Income from Service Fee)

Article 185 (Payment of Tax Amount Withheld)

Article 186 (Special Cases in Payment of Taxes Withheld)

Article 187 (Scope of Long-term Bonds)

Article 188 (Real Name for Interest or Dividend Income)

Article 189 (Simplified Tax Table)

Article 190 (Fictitious Payment Date of Interests Income)

Article 191 (Fictitious Payment Date of Dividend Income)

Article 192 (Fictitious Payment Date of Dividend Income, Bonus and Other Incomes Obtained by Disposal of Incomes)

Article 193 (Delivery of Receipt for Tax Withholding)

Article 194 (Application of Simplified Employment Income Tax Table)

Article 195 (Tax Withholding on Bonus, etc.)

Article 196 (Year-End Settlement of Tax Amount for Employment Income)

Article 197 (Year-End Settlement of Tax Amount for Employment Income of Reemployed Person)

Article 198 (Report on Income Deduction by Employment Income Earner)

Article 199 (Report on Work Place and Year-End Settlement Where Having Two or More Work Places)

Article 200 (Delivery of Receipt for Tax Withholding for Employment Income, etc.)

Article 201 (Refund at Year-End Settlement of Employment Income)

Article 201-2 (Year-End Settlement of Business Income Tax Amount)

Article 201-3 (Calculation of Income Amount of Business Income Subject to Year-End Settlement)

Article 201-4 (Report, etc. on Income Deduction for Business Income Subject to Year-End Settlement)

Article 201-5 (Application of Simplified Annuity Income Tax Table)

Article 201-6 (Year-end Settlement for Annuity Income Tax Amount)

Article 201-7 (Report on Income Deduction by Annuity Income Earner)

Article 201-8 (Issuance of Receipts for Tax Withholding for Annuity Income)

Article 201-9 (Tax Withholding at Time of Delayed Payment)

Article 202 (Other Income Amounts Subject to Tax Withholding)

Article 203 (Settlement of Tax Amount on Retirement Incomes)

Section 2 Special Cases in Tax Withholding by Tax Association

Article 204 (Organization and Operation of Tax Association)

Article 205 (Payment of Tax Amount Collected by Tax Association)

Article 206 (Tax Management of Tax Association)

Section 3 Special Cases in Tax Withholding

Article 207 (Payment of Withheld Taxes on Nonresident)

Article 207-2 (Application for Non-Taxation, etc. When Subjected to NonTaxation, etc. from among Nonresident's Domestic Source Income)

Article 207-3 (Special Cases in Tax Withholding concerning Interest, etc. Accrued on Bonds, etc. of Nonresidents)

Article 207-4 (Procedure of Prior Approval for Applying Non-Taxation, Exemption and Limited Tax Rate under Tax Treaty)

Article 207-5 (Procedure of Correctional Claim for Applying Non-Taxation, Exemption and Limited Tax Rate under Tax Treaty)

Article 207-6 (Additional Tax on Unfaithful Payment of Withholding)

CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 208 (Preparation and Recording of Books)

Article 208-2 (Reception and Preservation of Evidence of Expenditures, etc.)

Article 208-3 (Obligation for Preparation and Keeping of Details of Issuing Receipt of Donation Money)

Article 208-4 (Obligation for Preparation and Keeping of Details of Issuing Certificates by Financial Institutes)

Article 209 (Calculation, etc. of Common Profit and Loss)

Article 210 (Installment and Use of Cash Register)

Article 210-2 (Administrative Guidance Regarding Subscription for Credit Card Merchant)

Article 211 (Preparation and Delivery of Account Statement)

Article 212 (Submission of Aggregate Table of Account Statements by Seller or Purchaser)

Article 212-2 (Account Statement for Import)

Article 213 (Submission of Payment Record)

Article 213-2 (Submission through Cash Receipt Issuing Device, etc.)

Article 214 (Exemption, etc. from Submission of Payment Record)

Article 215 (Special Cases in Submission of Payment Record)

Article 216 (Extension of Submission Term of Payment Record)

Article 216-2 (Special Example to Submission Duties for Payment Record of Nonresidents' Domestic Source Income, etc.)

Article 216-3 (Submission and Administrative Guidance of Documentary Evidence of Income Deduction)

Article 217 (Preparation and Recording of Books for Tax Withholding for Interest and Dividend)

Article 218 (Utilization and Furnishing of Computerized Information Data on Resident Registration)

Article 219 (Submission of Certified Copy of Foreigner's Registration Card)

Article 220 (Assignment of Inherent Code Number)

Article 221 (Payment of Subsidies)

Article 222 (Question and Inspection)

Article 223 (Inspection of Annuity Income Documents, etc.)

Article 224 (Scope of Service Providers and Business Place Providers, etc.)

ADDENDA

ADDENDA<Presidential Decree No. 14682, Jun. 30, 1995>

ADDENDA<Presidential Decree No. 14721, Jul. 6, 1995>

ADDENDA<Presidential Decree No. 14860, Dec. 30, 1995>

ADDENDA<Presidential Decree No. 14988, Apr. 27, 1996>

ADDENDA<Presidential Decree No. 14999, May 13, 1996>

ADDENDA<Presidential Decree No. 15138, Aug. 22, 1996>

ADDENDA<Presidential Decree No. 15191, Dec. 31, 1996>

ADDENDA<Presidential Decree No. 15486, Sep. 30, 1997>

ADDENDA<Presidential Decree No. 15500, Oct. 25, 1997>

ADDENDA<Presidential Decree No. 15565, Dec. 31, 1997>

ADDENDA<Presidential Decree No. 15604, Dec. 31, 1997>

ADDENDA<Presidential Decree No. 15747, Apr. 1, 1998>

ADDENDA<Presidential Decree No. 15967, Dec. 31, 1998>

ADDENDA<Presidential Decree No. 15969, Dec. 31, 1998>

ADDENDA<Presidential Decree No. 16112, Feb. 8, 1999>

ADDENDA<Presidential Decree No. 16556, Sep. 18, 1999>

ADDENDA<Presidential Decree No. 16664, Dec. 31, 1999>

ADDENDA<Presidential Decree No. 16762, Mar. 28, 2000>

ADDENDA<Presidential Decree No. 16809, May 16, 2000>

ADDENDA<Presidential Decree No. 16988, Oct. 23, 2000>

ADDENDA<Presidential Decree No. 17032, Dec. 29, 2000>

ADDENDA<Presidential Decree No. 17115, Jan. 29, 2001>

ADDENDA<Presidential Decree No. 17158, Mar. 27, 2001>

ADDENDA<Presidential Decree No. 17296, Jul. 7, 2001>

ADDENDA<Presidential Decree No. 17339, Aug. 14, 2001>

ADDENDA<Presidential Decree No. 17456, Dec. 31, 2001>

ADDENDA<Presidential Decree No. 17555, Mar. 30, 2002>

ADDENDA<Presidential Decree No. 17751, Oct. 1, 2002>

ADDENDA<Presidential Decree No. 17825, Dec. 30, 2002>

ADDENDA<Presidential Decree No. 18044, Jun. 30, 2003>

ADDENDA<Presidential Decree No. 18048, Jul. 10, 2003>

ADDENDA<Presidential Decree No. 18127, Nov. 20, 2003>

ADDENDA<Presidential Decree No. 18146, Nov. 29, 2003>

ADDENDA<Presidential Decree No. 18173, Dec. 30, 2003>

ADDENDA<Presidential Decree No. 18297, Feb. 28, 2004>

ADDENDUM<Presidential Decree No. 18312, Mar. 17, 2004>

ADDENDA<Presidential Decree No. 18401, May 25, 2004>

ADDENDA<Presidential Decree No. 18529, Aug. 30, 2004>

ADDENDA<Presidential Decree No. 18705, Feb. 19, 2005>

ADDENDA<Presidential Decree No. 18850, May 31, 2005>

ADDENDA<Presidential Decree No. 18903, Jun. 30, 2005>

ADDENDA<Presidential Decree No. 18988, Aug. 5, 2005>

ADDENDA<Presidential Decree No. 19010, Aug. 19, 2005>

ADDENDA<Presidential Decree No. 19254, Dec. 31, 2005>

ADDENDA<Presidential Decree No. 19327, Feb. 9, 2006>

ADDENDA<Presidential Decree No. 19463, Apr. 28, 2006>