Statutes of the Republic of Korea

No. 15220
Promulgation Date 2017-12-19
Ministry of Finance and Economy

ALL

CHAPTER I GENERAL PROVISIONS

Section 1 Common Provisions

Article 1 (Purpose)

Article 2 (Definitions)

Article 3 (Relation to Tax-Related Acts, etc.)

Section 2 Period and Due Date

Article 4 (Computation of Period)

Article 5 (Special Cases concerning Due Date)

Article 5-2 (Tax Return by Mail and Electronic Filing)

Article 6 (Extension of Due Date for Natural Disaster, etc.)

Article 6-2 (Cancellation of Extension of Due Date for Payment)

Article 7 (Extension of Payment Deadline for Delayed Service)

Section 3 Service of Documents

Article 8 (Service of Documents)

Article 9 (Report on Place to be Served)

Article 10 (Method of Service of Documents)

Article 11 (Service by Public Notification)

Article 12 (Taking Effect of Service)

Section 4 Personality

Article 13 (Organization Deemed a Juristic Person)

CHAPTER II IMPOSITION OF NATIONAL TAXES AND APPLICATION OF TAX-RELATED ACTS

Section 1 Principles of Imposition of National Taxes

Article 14 (Actual Taxation)

Article 15 (Good Faith and Sincerity)

Article 16 (Grounds for Taxation)

Article 17 (Follow-Up Management of Tax Reduction and Examinations)

Section 2 Principles for Application of Tax-Related Acts

Article 18 (Standards for Interpretation of Tax-Related Act and Prohibition of Retroactive Taxation)

Article 18-2 (Examination Committee on Established Rules for National Taxes)

Article 19 (Limitation of Discretion of Tax Officials)

Article 20 (Respect for Corporate Accounting)

Section 3 Medium and Long-Term Tax Policy and Administration Plan

Article 20-2 (Formulation, etc. of Medium and Long-Term Tax Policy and Administration Plan)

CHAPTER III TAX LIABILITY

Section 1 Creation and Determination of Tax Liability

Article 21 (Establishment Date of Tax Liability)

Article 22 (Determination of Tax Liability)

Article 22-2 (Effect of Correction, etc.)

Section 2 Succession to Tax Liability

Article 23 (Succession to Tax Liability Due to Merger of Juristic Persons)

Article 24 (Succession to Tax Liability Due to Inheritance)

Section 3 Joint and Several Tax Liability

Article 25 (Joint and Several Tax Liability)

Article 25-2 (Application Mutatis Mutandis of Civil Act concerning Joint and Several Tax Liability)

Section 4 Extinction of Tax Liability

Article 26 (Extinction of Tax Liability)

Article 26-2 (Period of Exclusion from Imposition of National Taxes)

Article 27 (Extinctive Prescription of Right to Collect National Taxes)

Article 28 (Interruption and Suspension of Prescription)

Section 5 Security for Tax Payment

Article 29 (Kinds of Security)

Article 30 (Appraisal of Security)

Article 31 (Method to Offer Security)

Article 32 (Change and Supplement of Security)

Article 33 (Payment and Collection by Security)

Article 34 (Release of Security)

CHAPTER IV RELATION BETWEEN NATIONAL TAXES AND COMMON CLAIMS

Section 1 Priority of National Taxes

Article 35 (Priority of National Taxes)

Article 36 (Priority by Seizure)

Article 37 (Priority of National Tax with Security)

Section 2 Secondary Tax Liability

Article 38 (Secondary Tax Liability of Liquidators, etc.)

Article 39 (Secondary Tax Liability of Investors)

Article 40 (Secondary Tax Liability of Corporation)

Article 41 (Secondary Tax Liability of Transferee)

Section 3 Liability for Tax Payment in Kind

Article 42 (Liability for Tax Payment in Kind by Person with Right to Property Transferred for Security)

CHAPTER V TAXATION

Section 1 Competent Authorities

Article 43 (Jurisdiction over Returns of Tax Base)

Article 44 (Jurisdiction over Decision or Decision of Correction)

Section 2 Revised Return and Request

Article 45 (Revised Return)

Article 45-2 (Request for Correction, etc.)

Article 45-3 (Return after Term)

Article 46 (Voluntary Payment of Additional Amount)

Article 46-2 (Payment of National Taxes by Credit Card, etc.)

Section 3 Imposition, Reduction and Exemption

Article 47 (Imposition of Penalty Taxes)

Article 47-2 (Penalty Taxes on Non-Filing)

Article 47-3 (Penalty Taxes for Underreporting or Excess Tax Refund Claims)

Article 47-4 (Penalty Taxes for Insincere Payment and Refunding Return)

Article 47-5 (Penalty Taxes for Insincere Payment of Withholding Tax)

Article 48 (Reduction, Exemption, etc. of Penalty Taxes)

Article 49 (Upper Limit on Penalty Taxes)

Article 50 Deleted.

CHAPTER VI REFUND AND ADDITIONAL DUES

Article 51 (Appropriation and Refund of National Tax Refund)

Article 51-2 (Refund of Property Paid in Kind)

Article 52 (Additional Refund of National Taxes)

Article 53 (Transfer of Rights to National Tax Refund)

Article 54 (Extinctive Prescription of National Tax Refund)

CHAPTER VII EXAMINATION AND ADJUDGMENT

Section 1 Common Provisions

Article 55 (Protest)

Article 55-2 (Special Cases on Calculation of Period in Procedure of Adjustment of Taxes on International Trade Price, etc)

Article 56 (Relation to other Acts)

Article 57 (Effect of Request for Examination on Execution)

Article 58 (Rights to Read Related Documents and State Opinion)

Article 59 (Representative)

Article 59-2 (Public Representative)

Article 60 (Notification of Methods of Protest)

Section 2 Examination

Article 61 (Period of Request)

Article 62 (Procedure of Request)

Article 63 (Supplementation or Correction of Request Form)

Article 63-2 (Evidential Documents or Evidence)

Article 64 (Procedure of Decision)

Article 65 (Decisions)

Article 65-2 (Correction of Decision)

Article 66 (Objections)

Article 66-2 (National Tax Examination Committee)

Section 3 Adjudgment

Article 67 (Tax Tribunal)

Article 68 (Period of Request)

Article 69 (Procedure of Request)

Article 70 Deleted.

Article 71 (Evidentiary Document or Exhibit)

Article 72 (Council of Tax Judges)

Article 73 (Exclusion and Refrainment of Tax Judges)

Article 74 (Challenge of Tax Judges in Charge)

Article 74-2 (Exclusion, Refrainment or Challenge of Adjudication Investigator)

Article 75 (Joinder and Separation of Cases)

Article 76 (Rights to Question and Inspect)

Article 77 (Judgment of Fact)

Article 78 (Procedure of Decision)

Article 79 (Nemo Judex Sine Actore and Prohibition of Disadvantageous Modification)

Article 80 (Effect of Decision)

Article 81 (Application Mutatis Mutandis of Provisions concerning Request for Examination)

CHAPTER VII-2 RIGHTS OF TAXPAYERS

Article 81-2 (Establishment and Delivery of Taxpayers' Right Charter)

Article 81-3 (Presumption of Taxpayer's Sincerity)

Article 81-4 (Prohibition of Abuse of Right of Tax Investigation)

Article 81-5 (Right to Receive Help in Tax Investigation)

Article 81-6 (Jurisdiction over Tax Investigation and Selection of Persons Subject to Tax Investigation)

Article 81-7 (Notice of Tax Investigation and Requests for Postponement)

Article 81-8 (Tax Investigation Period)

Article 81-9 (Restriction on Extending Scope of Tax Investigation)

Article 81-10 (Prohibition of Keeping Account Books, etc.)

Article 81-11 (Principle of Integrated Investigation)

Article 81-12 (Notice on Result of Tax Investigation)

Article 81-13 (Confidentiality)

Article 81-14 (Provision of Information Necessary for Taxpayers to Exercise Their Right)

Article 81-15 (Pre-assessment Review)

Article 81-16 (Protection of Taxpayers' Rights by Commissioner of National Tax Service)

Article 81-17 (Taxpayer’s Duty of Cooperation)

Article 81-18 (Taxpayer Protection Committees)

Article 81-19 (Requests of Taxpayers for Deliberation by Taxpayer Protection Committees, Notification of Results, etc. )

CHAPTER VIII SUPPLEMENTARY PROVISIONS

Article 82 (Tax Manager)

Article 83 (Minimum Amount to be Notified)

Article 84 (Cooperation in National Tax Service)

Article 84-2 (Payment of Bounty)

Article 85 (Cooperation in Producing and Collecting Materials for Assessment)

Article 85-2 (Use of Data on Payment Record)

Article 85-3 (Keeping and Preservation of Books, etc.)

Article 85-4 (Issuance of Receipt for Document)

Article 85-5 (Publication of Large Case and Habitual Delinquent Taxpayer List)

Article 85-6 (Preparation and Publication of Statistical Data)

Article 86 (Sharing of Computerized Information on Registration of Family Relationship)

ADDENDA

ADDENDUM <Act No. 2925, Dec. 22, 1976>

ADDENDA <Act No. 2932, Dec. 22, 1976>

ADDENDUM <Act No. 3097, Dec. 5, 1978>

ADDENDA <Act No. 3199, Dec. 28, 1979>

ADDENDA <Act No. 3471, Dec. 31, 1981>

ADDENDA <Act No. 3746, Aug. 7, 1984>

ADDENDA <Act No. 3754, Dec. 15, 1984>

ADDENDA <Act No. 3755, Dec. 15, 1884>

ADDENDA <Act No. 4177, Dec. 30, 1989>

ADDENDA <Act No. 4277, Dec. 31, 1990>

ADDENDA <Act No. 4561, Jun. 11, 1993>

ADDENDA <Act No. 4672, Dec. 31, 1993>

ADDENDA <Act No. 4743, Mar. 24, 1994>

ADDENDA <Act No. 4810, Dec. 22, 1994>

ADDENDA <Act No. 4981, Dec. 6, 1995>

ADDENDA <Act No. 5189, Dec. 30, 1996>

ADDENDA <Act No. 5193, Dec. 30, 1996>

ADDENDUM <Act No. 5454, Dec. 13, 1997>

ADDENDA <Act No. 5579, Dec. 28, 1998>

ADDENDA <Act No. 5993, Aug. 31, 1999>

ADDENDA <Act No. 6070, Dec. 31, 1999>

ADDENDA <Act No. 6299, Dec. 29, 2000>

ADDENDA <Act No. 6303, Dec. 29, 2000>

ADDENDA <Act No. 6782, Dec. 18, 2002>

ADDENDA <Act No. 7008, Dec. 30, 2003>

ADDENDA <Act No. 7032, Dec. 31, 2003>

ADDENDUM <Act No. 7329, Jan. 5, 2005>

ADDENDA <Act No. 7582, Jul. 13, 2005>

ADDENDA <Act No. 7796, Dec. 29, 2005>

ADDENDA <Act No. 7930, Apr. 28, 2006>

ADDENDA <Act No. 8139, Dec. 30, 2006>

ADDENDA <Act No. 8372, Apr. 11, 2007>

ADDENDA <Act No. 8521, Jul. 19, 2007>

ADDENDA <Act No. 8830, Dec. 31, 2007>

ADDENDA <Act No. 8860, Feb. 29, 2008>

ADDENDA <Act No. 9131, Sep. 26, 2008>

ADDENDA <Act No. 9259, Dec. 26, 2008>

ADDENDA <Act No. 9263, Dec. 26, 2008>

ADDENDUM <Act No. 9412, Feb. 6, 2009>

ADDENDA <Act No. 9911, Jan. 1, 2010>

ADDENDA <Act No. 9968, Jan. 25, 2010>

ADDENDA <Act No. 10219, Mar. 31, 2010>

ADDENDA <Act No. 10405, Dec. 27, 2010>

ADDENDA <Act No. 10580, Apr. 12, 2011>

ADDENDA <Act No. 10621, May 2, 2011>

ADDENDA <Act No. 11124, Dec. 31, 2011>

ADDENDA <Act No. 11461, Jun. 1, 2012>

ADDENDA <Act No. 11604, Jan. 1, 2013>

ADDENDA <Act No. 11845, May 28, 2013>

ADDENDA <Act No. 11873, Jun. 7, 2013>

ADDENDA <Act No. 12162, Jan. 1, 2014>

ADDENDA <Act No. 12848, Dec. 23, 2014>

ADDENDA <Act No. 13552, Dec. 15, 2015>

ADDENDA <Act No. 14382, Dec. 20, 2016>

ADDENDA <Act No. 15220, Dec. 19, 2017>