Statutes of the Republic of Korea

No. 22580
Promulgation Date 2010-12-30
Ministry of Finance and Economy

ALL

CHAPTER I GENERAL PROVISIONS

Article 1 (Purpose)

Article 2 (Determination on Domicile and Place of Residence)

Article 2-2 (Time When Person Becomes Resident or Non-resident)

Article 3 (Special Cases in Determination of Residents)

Article 4 (Calculation of Period of Domicile)

Article 4-2 (Calculation of Amount of Income from Trust)

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

Article 6 (Designation and Notice of Places for Tax Payment)

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

Article 8 (Application Mutatis Mutandis to Authority)

CHAPTER II TAX LIABILITY ON RESIDENTS' GLOBAL INCOME AND RETIREMENT INCOME

Section 1 Non-Taxation

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

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

Article 9-2 (Scope of Income Generated from Manufacturing Traditional Liquor)

Article 9-3 (Scope of Income from Non-taxable Timbering of Forest Trees, etc.)

Article 10 (Scope of Soldiers on Active Service)

Article 11 (Scope of School Expenses)

Article 12 (Scope of Pay in Nature of Compensation for Actual Expenses)

Article 13 Deleted.

Article 14 (Scope of International Organizations)

Article 15 (Scope of Pay Received by Military Personnel and Civilian Workers in Military Stationed in Foreign Countries)

Article 16 (Scope of Non-Taxable Wages for Workers Abroad)

Article 17 (Scope of Night-Shift Allowance, etc. Received by Manufacturing Workers)

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

Article 18 (Scope of Non-Taxable Other Income)

Article 19 Deleted.

Section 2 Tax Base and Calculation of Tax Amount

Article 20 (Scope of Workers Employed on a Daily Basis)

Article 21 (Scope of Income subject to Separate Taxation, such as Lottery Prize Income)

Article 22 Deleted.

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

Article 23 Deleted.

Article 24 (Profit Margins from Repurchase Agreement)

Article 25 (Profit Margins on Savings Insurance)

Article 26 (Scope of Interest Income)

Article 26-2 (Scope, etc. of Collective Investment Schemes)

Article 26-3 (Scope of Dividend Income)

Article 27 (Calculation of Deemed Dividends)

Article 27-2 (Extent of Reorganization of Corporations)

Article 27-3 (Corporations, etc. Exempted, etc. from Corporate Tax)

Articles 28 through 30 Deleted.

Article 31 (Scope of Manufacturing Business)

Article 32 (Scope of Easement, etc.)

Article 33 (Scope of Research and Development Business)

Article 34 Deleted.

Article 35 (Scope of Educational Institutions)

Article 36 (Scope of Social Welfare Service)

Article 37 (Scope of Service Industries related to Art, Sports and Leisure, Association and Organization, Repair and other Personal Service Industries)

Article 38 (Scope of Wage and Salary Income)

Articles 39 and 40 Deleted.

Article 40-2 Deleted.

Article 40-3 (Scope of Pension Income)

Article 41 (Scope of Other Income, etc.)

Article 42 Deleted.

Article 42-2 (Scope of Retirement Income)

Articles 43 (Scope of Actual Retirement from Office)

Article 44 Deleted.

Section 3 Date of Receipt of Total Amount of Income

Article 45 (Date of Receipt of Interest Income)

Article 46 (Date of Receipt of Dividend Income)

Article 47 Deleted.

Article 48 (Date of Receipt of Business Income)

Article 49 (Date of Receipt of Wage and Salary Income)

Article 50 (Date of Receipt of Other Income, etc.)

Article 50-2 (Date of Receipt of Income from Enterprises in Same Line of Business)

Section 4 Calculation of Income

Article 51 (Calculation of Amount of Gross Income)

Article 52 Deleted.

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

Article 54 (Exclusion from Total Amount of Income)

Article 55 (Calculation of Necessary Expenses for Business Income)

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

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

Article 58 Deleted.

Article 59 (Calculation of Gain 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 Domestic Affairs, etc.)

Article 62 (Calculation of Depreciation Costs as Necessary Expenses)

Article 63 (Useful Life and Depreciation Rate)

Article 63-2 (Special Cases concerning Useful Life)

Article 63-3 (Useful Life of Used Assets)

Article 64 (Report on Depreciation Methods)

Article 65 (Changes in Depreciation Methods)

Article 66 (Definition of Declining Balance Method, Straight Line Method, etc.)

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 Appraised Assets and Transferred Assets)

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

Article 74 (Inclusion of VAT Input Tax in Necessary Expenses)

Article 75 (Calculation of Interest of Construction Funds)

Article 76 (Interest on Loan from Unknown Creditors)

Article 77 Deleted.

Article 78 (Expenditure not Related to Business)

Article 78-2 (Order to Exclude Paid Interest from Necessary Expenses)

Article 79 (Scope of Donations)

Article 79-2 Deleted.

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 Amount of Income)

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

Article 86 Deleted.

Article 87 (Calculation of Necessary Expenses for Other Income)

Article 88 Deleted.

Article 89 (Acquisition Value of Assets, etc.)

Article 90 Deleted.

Article 91 (Valuation Methods of Inventory Assets)

Article 92 (Definitions of Valuation Methods of Inventory Assets)

Article 93 (Methods of Valuation of Securities Purchased for Trade or Short-Term Investment)

Article 94 (Reports on Method of Valuation of Inventory Assets, etc.)

Article 95 (Valuation Method when Report on Valuation Method of Inventory Assets, etc. not Made)

Article 96 (Valuation Loss of Inventory Assets and Fixed Assets)

Article 97 (Profits and Losses, etc. from Redemption of Assets and Debts in Foreign Currency)

Article 98 (Disaffirmation of Calculation by Wrongful Acts)

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

Article 100 (Cumulative Taxation for Joint Business, etc.)

Article 101 (Deduction of Losses and Losses Carried Forward)

Article 102 (Scope of Bonds, etc.)

Article 102-2 Deleted.

Article 102-3 Deleted.

Article 103 Deleted.

Article 104 (Wage and Salary Income Deductions)

Article 105 (Retirement Income Deduction)

Article 106 (Personal Deduction for Dependents, etc.)

Article 107 (Scope of Persons with Disability)

Article 108 (Deduction, etc. for Women)

Article 108-2 (Deduction for Pension Insurance Premiums)

Article 108-3 (Deduction of Interest Expenses for Mortgage-Backed Retirement Pension)

Article 109 (Deduction of Premium Payments)

Article 109-2 (Deduction of Premiums of Security Insurance for Disabled Persons only)

Article 110 (Deduction of Medical Expenses)

Article 110-2 Deleted.

Article 110-3 (Deduction of Educational Expenses)

Article 111 Deleted.

Article 112 (Deduction for Housing Funds)

Article 112-2 (Income Deduction for Donations)

Article 113 (Special Deductions)

Article 113-2 (Scope of Compliant Business Operators)

Article 114 (Scope of Those who Withdraw Temporarily)

Section 5 Tax Rate and Deduction of Amount of Tax

Article 115 (Calculation of Amount of Tax for Retirement Income)

Article 116 Deleted.

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

Article 116-3 (Tax Credit for Bookkeeping)

Article 117 (Foreign Tax Credit)

Article 118 (Tax Credit for Loss by Disasters)

Article 119 (Calculation of Common Profits and Losses)

Article 119-2 (Scope of Income from Overseas Navigation of Nonresidents, etc.)

Section 6 Special Cases in Calculation of Amount of Tax

Articles 120 and 121 Deleted.

Article 121-2 Deleted.

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

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

Article 123 (Payment of Tax by Interim Prepayment)

Article 124 (Notice of Amount of Tax by Interim Prepayment)

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

Article 126 Deleted.

Article 127 (Preliminary Return on Profit Margin from Sale and Purchase of Land, etc. and Payment by Real Estate Brokers)

Article 128 (Calculation of Profit Margin from Sale and Purchase of Land, etc.)

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

Section 8 Final Return on Tax Base and Voluntary Payment

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

Article 131 (Statement of Adjustment)

Article 132 (Account Statement of Amount of Income by Simple Bookkeeping)

Article 133 Deleted.

Article 134 (Additional Return and Payment)

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

Article 136 Deleted.

Article 137 (Exception to Final Return on Tax Base)

Article 137-2 (Special Cases concerning Final Return on Tax Base)

Article 138 (Application for Reduction and Redemption of Tax)

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

Article 140 (Installment Payment of Income Tax)

Section 9 Report and Verification on Current Status of Places of Business

Article 141 (Report on Present Condition of Places of Business and Investigation and Verification thereon)

Section 10 Determination, Revision, Collection and Refund

Article 142 (Determination and Revision of Tax Base and Amount of Tax)

Article 143 (Determination and Revision Based on Estimation)

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

Article 145 (Standard and Simplified Expense Rates)

Articles 146 and 146-2 Deleted.

Article 147 (Calculation of Penalty Tax for Unfaithful Report)

Article 147-2 (Penalty Taxes for Failure to Receive Evidence and Failure to Submit Specification of Receiving Receipts)

Article 147-3 (Penalty Tax for Unfaithful Reporting on Current Status of Business Place)

Article 147-4 (Penalty Tax for Unfaithful Registration of Joint Business Place)

Article 147-5 (Special Applicability concerning Penalty Tax in Case of Revision, etc.)

Article 148 (Occasional Imposition)

Article 149 (Notification of Amount of Tax and Tax Base)

Article 149-2 (Refund from Loss Carryback)

Section 11 Special Cases for Places of Joint Business

Article 150 (Special Cases for Joint Place of Business)

CHAPTER II-2 Deleted.

Section 1 Deleted.

Article 150-2 (Application of Conscientious Tax Payment Method)

Section 2 Deleted.

Article 150-8 (Deduction of Standard Amount of Tax)

Section 3 Deleted.

Article 150-10 Deleted.

CHAPTER III RESIDENT'S TAX LIABILITIES FOR CAPITAL GAINS

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 Capital Gains

Article 153 (Non-taxation of Farmland)

Article 154 (Scope of One House for One Household)

Article 154-2 (Calculation of Number of Houses Owned Jointly)

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

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

Article 156 (Scope of High-Priced Houses)

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

Section 3 Calculation of Amount of Capital Gains

Article 157 (Scope of Securities Depository Receipts and Majority Stockholders)

Article 158 (Scope of Other Assets)

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

Article 159-2 (Special Deduction for Long-term Possession)

Article 160 (Calculation of Gains, etc. on Transfer of High-Priced Houses)

Article 161 Deleted.

Article 162 (Time of Transfer or Acquisition)

Article 162-2 (Value of Transfer)

Articles 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 Reassessment and Public Announcement of Standard Market Price)

Article 165 (Computation of Standard Market Price of Assets, other than Land and Buildings)

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

Article 167 (Unfair Conduct and Calculation of Transfer Income)

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

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

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

Article 167-5 (Scope of Houses in Cases of Two Houses for One Household whereon Capital Gains Tax is Overtaxed)

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

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

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

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

Article 168-2 Deleted.

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

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

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

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

Article 168-7 (Determination of Land Category)

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

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

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

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

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

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

Article 168-14 (Criteria for Determination of Land not Deemed as Non-business Land Having Inevitable Reasons)

Section 4 Preliminary Return on Tax Base of Capital Gains and Payment thereof

Article 169 (Preliminary Return on Tax Base of Capital Gains)

Article 170 (Preliminary Return and Payment)

Article 171 Deleted.

Article 172 Deleted.

Section 5 Final Return on Tax Base of Capital Gains and Payment thereof

Article 173 (Final Return on Tax Base of Capital Gains)

Article 174 (Procedures for Payment of Final Tax Return)

Article 175 (Payment of Capital Gains Tax in Installment)

Article 175-2 (Payment of Capital Gains Tax in Kind)

Section 6 Decision on and Revision of Capital Gains, and Collection and Refund thereof

Article 176 (Decision and Revision on Tax Base for Capital Gains and Amount of Tax)

Article 176-2 (Estimated Decision and Revision)

Article 177 (Notification of Tax Base and Amount of Tax for Capital Gains)

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

Article 178 (Methods for Retaining Books and Records on Stocks, etc.)

Section 7 Capital Gains Tax on Transfer of Overseas Assets

Article 178-2 (Scope of Real Property Rights)

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

Article 178-4 (Necessary Expenses for Overseas Assets)

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

Article 178-6 (Foreign Tax Credit)

CHAPTER IV TAX LIABILITIES OF NONRESIDENTS

Section 1 Common Provisions concerning Calculation of Amount of Tax on Nonresidents

Article 179 (Scope of Domestic Source Income of Nonresidents)

Article 179-2 Deleted.

Article 179-3 (Requirements for Public Offering Collective Investment Scheme)

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

Article 180-2 (Nonresident to whom Non-Taxation of One House for One Household does not Apply)

Section 2 Global Taxation on Nonresidents

Article 181 (Calculation of Tax Base and Amount of Tax 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 Amount of Tax in Cases of Separate Taxation on Nonresident)

Article 183-2 (Concept, etc. of Arm's Length 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 Capital Gains 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 Charges)

Article 184-3 (Proxy and Delegation of Withholding Duty)

Article 185 (Payment of Amount of Tax Withheld)

Article 186 (Special Cases concerning Payment of Withholding Taxes)

Article 187 (Scope of Long-term Bonds)

Article 188 (Real Name for Interest or Dividend Income)

Article 189 (Simplified Tax Withholding Table)

Article 190 (Special Cases concerning Timing for Withholding Tax from Interest Income)

Article 191 (Special Cases concerning Timing for Withholding Tax from Dividend Income)

Article 192 (Notification of Notice on Changes in Amount of Income Derived from Disposal of Income)

Article 193 (Delivery of Withholding Tax Receipts)

Article 193-2 (Withholding Taxes on Bonds, etc.)

Article 193-3 Deleted.

Article 194 (Application of Simplified Tax Withholding Table)

Article 195 (Tax Withholding on Bonuses, etc.)

Article 196 (Year-end Tax Settlement for Wage and Salary Income Tax)

Article 196-2 (Report on Workplace of Persons Receiving Wages and Salaries from Two or More Persons)

Article 197 (Year-end Tax Settlement for Wage and Salary Income of Reemployed Persons)

Article 198 (Report on Income Deduction by Wage and Salary Income Earner)

Articles 199 and 200 Deleted.

Article 201 (Refund of Wage and Salary Income through Year-end Tax Settlement)

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

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

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

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

Article 201-8 Deleted.

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

Article 201-10 (Supply of Data on Income Deduction for Calculation of Amount of Pension Income, etc.)

Article 201-11 (Year-end Tax Settlement for Tax Amount of Business Income)

Article 201-12 (Return, etc. on Income Deduction for Business Income subject to Year-end Tax Settlement)

Article 202 (Amount of Other Income subject to Tax Withholding)

Article 203 (Settlement of Retirement Income Tax)

Section 2 Special Cases of Tax Withholding by Taxpayers Association

Article 204 (Organization and Operation of Taxpayers Association)

Article 205 (Payment of Amount of Tax Collected by Taxpayers Associations)

Article 206 (Tax Management of Tax Association)

Section 3 Special Cases of Tax Withholding

Article 207 (Payment of Withheld Taxes on Nonresident)

Article 207-2 (Application for Non-Taxation, etc. on Domestic Source Income of Nonresident)

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 (Penalty Tax for Unfaithful Payment of Withholding Taxes)

Article 207-7 (Payment of Amount of Tax Withheld Related to Supply of Service by Nonresident Entertainers, etc. and Procedures of Refund thereof)

CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 208 (Preparing and Retaining Records)

Article 208-2 (Receipt and Retainment of Documentary Evidence of Expenditure, etc.)

Article 208-3 (Obligation to Prepare and Retain Detailed Statement of Issuing Receipts of Donations)

Article 208-4 (Obligation to Prepare and Retain Details of Issuing Certificates of Financial Companies, etc.)

Article 208-5 (Reporting, etc. of Business Accounts)

Article 209 (Method of Separate Calculation of Common Profits and Losses of Nonresidents, etc.)

Article 210 (Installment and Use of Cash Registers)

Article 210-2 (Admission to Membership of Credit Card Member Stores, etc.)

Article 210-3 (Registration as Issuers of Cash Receipts, etc.)

Article 211 (Preparation and Delivery of Account Statement)

Article 212 (Submission of Aggregate Table of Invoices by Seller and Aggregate Table of Invoices by Purchaser)

Article 212-2 (Account Statement for Import)

Article 212-3 (Submission of Table of Sum of Tax Invoices by Seller)

Article 213 (Submission of Statements of Payment)

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

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

Article 215 (Special Cases in Relation to Submission of Statements of Payment)

Article 216 (Extension of Deadline for Submission of Detailed Statement of Payment)

Article 216-2 (Special Cases of Duty to Submit Statements of Payment of Nonresidents' Domestic Source Income, etc.)

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

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

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

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 Pension Income Documents, etc.)

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

Article 225 (Submission of Materials concerning Payment of Non-life Insurance Money)

Article 226 (Sample Survey)

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. 18073, Jul. 30, 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>

ADDENDUM<Presidential Decree No. 19507, Jun. 12, 2006>

ADDENDA<Presidential Decree No. 19513, Jun. 12, 2006>

ADDENDA<Presidential Decree No. 19687, Sep. 22, 2006>

ADDENDA<Presidential Decree No. 19890, Feb. 28, 2007>

ADDENDA<Presidential Decree No. 20212, Aug. 6, 2007>

ADDENDA<Presidential Decree No. 20222, Aug. 17, 2007>

ADDENDA<Presidential Decree No. 20323, Oct. 15, 2007>

ADDENDA<Presidential Decree No. 20330, Oct. 17, 2007>

ADDENDA<Presidential Decree No. 20516, Dec. 31, 2007>

ADDENDA<Presidential Decree No. 20618, Feb. 22, 2008>

ADDENDA<Presidential Decree No. 20720, Feb. 29, 2008>

ADDENDA<Presidential Decree No. 20763, Apr. 3, 2008>

ADDENDA<Presidential Decree No. 20931, Jul. 24, 2008>

ADDENDA<Presidential Decree No. 21025, Sep. 22, 2008>

ADDENDA<Presidential Decree No. 21062, Oct. 7, 2008>

ADDENDA<Presidential Decree No. 21138, Nov. 28, 2008>

ADDENDA<Presidential Decree No. 21148, Dec. 3, 2008>

ADDENDA<Presidential Decree No. 21195, Dec. 31, 2008>

ADDENDA<Presidential Decree No. 21214, Dec. 31, 2008>

ADDENDUM<Presidential Decree No. 21215, Dec. 31, 2008>

ADDENDA<Presidential Decree No. 21301, Feb. 4, 2009>

ADDENDA<Presidential Decree No. 21430, Apr. 21, 2009>

ADDENDA<Presidential Decree No. 21515, May 29, 2009>

ADDENDUM<Presidential Decree No. 21525, Jun. 8, 2009>

ADDENDA<Presidential Decree No. 21528, Jun. 9, 2009>

ADDENDA<Presidential Decree No. 21565, Jun. 26, 2009>

ADDENDA<Presidential Decree No. 21765, Oct. 1, 2009>

ADDENDA<Presidential Decree No. 21881, Dec. 14, 2009>

ADDENDA<Presidential Decree No. 21887, Dec. 15, 2009>

ADDENDA<Presidential Decree No. 21934, Dec. 31, 2009>

ADDENDA<Presidential Decree No. 22003, Jan. 27, 2010>

ADDENDA<Presidential Decree No. 22034, Feb. 18, 2010>

ADDENDA<Presidential Decree No. 22073, Mar. 9, 2010>

ADDENDA<Presidential Decree No. 22075, Mar. 15, 2010>

ADDENDA<Presidential Decree No. 22151, May 4, 2010>

ADDENDA<Presidential Decree No. 22185, Jun. 8, 2010>

ADDENDA<Presidential Decree No. 22269, Jul. 12, 2010>

ADDENDA<Presidential Decree No. 22391, Sep. 20, 2010>

ADDENDA<Presidential Decree No. 22395, Sep. 20, 2010>

ADDENDA<Presidential Decree No. 22493, Nov. 15, 2010>

ADDENDA<Presidential Decree No. 22516, Dec. 7, 2010>

ADDENDA<Presidential Decree No. 22560, Dec. 29, 2010>

ADDENDA<Presidential Decree No. 22568, Dec. 29, 2010>

ADDENDA<Presidential Decree No. 22580, Dec. 30, 2010>