Statutes of the Republic of Korea

No. 19590
Promulgation Date 2023-08-08
Ministry of Economy and Finance

ALL

CHAPTER I GENERAL PROVISIONS

Article 1 (Purpose)

Article 1-2 (Definitions)

Article 2 (Tax Liability)

Article 2-2 (Scope of Tax Liability)

Article 2-3 (Scope of Tax Liability for Income Vested in Trust Asset)

Article 3 (Scope of Taxable Income)

Article 4 (Classification of Income)

Article 5 (Taxable Period)

Article 6 (Place for Tax Payment)

Article 7 (Place for Tax Payment in Cases of Withholding, etc.)

Article 8 (Place for Tax Payment in Cases of Inheritance, etc.)

Article 9 (Designation of Place for Tax Payment)

Article 10 (Report on Change of Place for Tax Payment)

Article 11 (Jurisdiction over Taxation)

CHAPTER II TAX LIABILITY ON RESIDENT'S GLOBAL INCOME AND RETIREMENT INCOME

SECTION 1 Non-Taxation

SECTION 1 Non-Taxation

Article 12 (Non-Taxable Income)

Article 13 Deleted.

SECTION 2 Calculation of Tax Base and Tax Amount

Subsection 1 Common Provisions on Calculation of Tax Amount

Article 14 (Calculation of Tax Base)

Article 15 (Order in Calculation of Tax Amount)

Subsection 2 Categories and Amount of Income

Article 16 (Interest Income)

Article 17 (Dividend Income)

Article 18 Deleted.

Article 19 (Business Income)

Article 20 (Wage and Salary Income)

Article 20-2 Deleted.

Article 20-3 (Pension Income)

Article 21 (Other Income)

Article 22 (Retirement Income)

Article 23 Deleted.

SECTION 3 Calculation of Amount of Income

Subsection 1 Total Amount of Income

Article 24 (Calculation of Total Amount of Income)

Article 25 (Special Cases concerning Calculation of Total Amount of Income)

Article 26 (Exclusion from Total Income)

Subsection 2 Necessary Expenses

Article 27 (Calculation of Necessary Expenses of Business Income)

Article 28 (Calculation of Allowance for Bad Debts as Necessary Expenses)

Article 29 (Calculation of Reserves for Retirement Benefits as Necessary Expenses)

Article 30 Deleted.

Article 31 (Calculation of Necessary Expenses for Value of Assets Acquired with Gains on Insurance Settlement)

Article 32 (Calculation of Value of Assets for Business Acquired with National Subsidies as Necessary Expenses)

Article 33 (Exclusion from Necessary Expenses)

Article 33 (Exclusion from Necessary Expenses)

Article 33-2 (Special Cases concerning Exclusion of Expenses, etc. Related to Business-Use Passenger Vehicles from Necessary Expenses)

Article 34 (Exclusion of Donations from Necessary Expenses)

Article 35 (Exclusion of Business Promotion Expenses from Necessary Expenses)

Article 36 Deleted.

Article 37 (Calculation of Necessary Expenses of Other Income)

Article 38 Deleted.

Subsection 3 Attributed Tax Year and Value of Acquisition

Article 39 (Year to which Total Income and Necessary Expenses are Attributed, etc.)

Article 40 Deleted.

Subsection 4 Special Cases concerning Calculation of Amount of Income

Article 41 (Calculation by Wrongful Acts)

Article 42 (Special Cases concerning Calculation of Amount of Income on Transactions with Nonresident, etc.)

Article 43 (Special Cases concerning Calculation of Joint Business Income)

Article 44 (Separate Calculation of Amount of Income in Cases of Inheritance)

Article 45 (Deduction of Losses and Losses Carried Forward)

Article 46 (Special Cases concerning Calculation of Amount of Income from Bonds, etc.)

Article 46-2 (Special Cases concerning Calculation of Interest Income due to Early Cancellation)

Subsection 5 Wage and Salary Income Deduction, Pension Income Deduction, and Retirement Income Deduction

Article 47 (Wage and Salary Income Deduction)

Article 47-2 (Pension Income Deduction)

Article 48 (Retirement Income Deduction)

Article 49 Deleted.

Subsection 6 Global Income Deduction

Article 50 (Basic Deduction)

Article 51 (Additional Deduction)

Article 51-2 Deleted.

Article 51-3 (Pension Contribution Deduction)

Article 51-4 (Interest Expense Deduction for Reverse Mortgage-Backed Retirement Pension System)

Article 52 (Special Income Deduction)

Article 53 (Scope of Dependents Living Together and Time for Determination thereof)

Article 54 (Exclusion from Global Income Deduction, etc.)

Article 54-2 (Special Cases concerning Income Deduction for Joint Business, etc.)

SECTION 4 Calculation of Tax

Subsection 1 Tax Rates

Article 55 (Tax Rates)

Subsection 2 Tax Credit

Article 56 (Dividend Tax Credit)

Article 56-2 (Tax Credit for Bookkeeping)

Article 56-3 (Tax Credit for Transmission of Issued Electronic Invoices)

Article 57 (Foreign Tax Credit)

Article 57-2 (Special Cases concerning Foreign Tax Credit on Income Received from Indirect Investment Company, etc.)

Article 58 (Tax Credit for Casualty Loss)

Article 59 (Tax Credit for Wage and Salary Income)

Article 59-2 (Tax Credit for Children)

Article 59-3 (Tax Credit for Pension Accounts)

Article 59-4 (Special Tax Credits)

Article 59-5 (Reduction or Exemption of Tax)

Article 60 (Order of Application, etc. of Tax Reduction or Exemption or Tax Credit)

Article 61 (Methods of Application, etc. where Tax Exemption or Reduction or Tax Credit Exceeds Calculated Tax Amount)

SECTION 5 Special Cases in Calculation of Tax

Article 62 (Special Case concerning Calculation of Tax in Relation to Global Taxation on Interest Income, etc.)

Article 63 (Special Case concerning Calculations of Tax on Excess Repayment from Workplace Mutual-Aid Association)

Article 64 (Special Cases concerning Calculation of Tax Amount for Real Estate Broker)

Article 64-2 (Special Cases concerning Calculation of Tax Amount on House Rental Income)

Article 64-3 (Special Cases concerning Calculation of Tax on Other Income Subject to Separate Taxation)

Article 64-4 (Special Cases concerning Calculation of Tax on Pension Income)

SECTION 6 Interim Prepayment, Preliminary Return and Payment of Tax

Subsection 1 Interim Prepayment

Article 65 (Interim Prepayment)

Articles 66 and 67 Deleted.

Article 68 (Special Cases concerning Interim Prepayment by Member of Taxpayers Association)

Subsection 2 Preliminary Return on Profit Margin from Sale of Land, etc. and Payment

Article 69 (Preliminary Return on Profit Margin from Sale and Purchase of Land, etc. and Voluntary Payment by Real Estate Broker)

SECTION 7 Final Return on Tax Base and Voluntary Payment

Article 70 (Final Return on Tax Base of Global Income)

Article 70-2 (Submission of Certificate of Confirmation of Compliant Filing)

Article 71 (Final Return on Tax Base of Retirement Income)

Article 72 Deleted.

Article 73 (Exception to Final Return on Tax Base)

Article 74 (Special Cases concerning Final Return on Tax Base)

Article 75 (Application for Reduction or Exemption of Tax)

Article 76 (Final Tax Return and Payment)

Article 77 (Payment in Installment)

SECTION 8 Report and Confirmation on Present Status of Place of Business

Article 78 (Report on Present Status of Place of Business)

Article 79 (Investigation and Confirmation on Present Status of Place of Business)

SECTION 9 Determination, Correction, Collection and Refund

Subsection 1 Determination and Correction of Tax Base

Article 80 (Determination and Correction)

Article 81 (Penalty Tax for Non-Submission or Faulty Preparation of Detailed Statement of Reception of Receipts)

Article 81-2 (Penalty Tax for Non-Submission of Certificate of Confirmation of Compliant Filing)

Article 81-3 (Penalty Tax for Non-Submission or Faulty Preparation of Report on Present Status of Place of Business)

Article 81-4 (Penalty Tax for Failure to Register or Report on Place of Joint Business)

Article 81-5 (Penalty Tax for Failure in Record-Keeping or Incorrect Entries)

Article 81-6 (Penalty Tax for Non-Receipt or Faulty Receipt of Evidentiary Documents)

Article 81-7 (Penalty Tax for Faulty Inssuance, Preparation, or Retention of Donation Receipt)

Article 81-8 (Penalty Tax for Faulty?Report and Use of Business Account)

Article 81-9 (Penalty Tax for Faulty Issuance of Credit Card and Cash Receipt)

Article 81-10 (Penalty Tax for Faulty Submission of Invoice)

Article 81-11 (Penalty Tax for Non-Submission or Faulty Submission of Payment Statement, etc.)

Article 81-12 (Penalty Tax for Non-Registration of House Rental Business Entity)

Article 81-13 (Penalty Tax for Faulty Submission of Calculation Statement of Reserved Income of Specific Foreign Corporation)

Article 81-14 (Penalty Tax for Faulty Submission of Statement of Expenses Related to Business-Use Passenger Vehicle)

Article 82 (Determination of Occasional Imposition)

Article 83 (Notification of Tax Base and Amount of Tax)

Article 84 (Threshold of Taxation on Other Income)

Subsection 2 Collection and Refund of Tax

Article 85 (Collection and Refunds)

Article 85-2 (Refund from Loss Carryback of Small or Medium Enterprise)

Article 86 (Non-Collection of Small Sum)

SECTION 10 Special Cases concerning Places of Joint Business

Article 87 (Special Cases concerning Places of Joint Business)

CHAPTER II-2 RESIDENT'S TAX LIABILITIES FOR FINANCIAL INVESTMENT INCOME

article Contents

SECTION 1 Definition

SECTION 1 Definition

article Contents

Article 87-2 (Definitions)

SECTION 2 Non-Taxation of Financial Investment Income

article Contents

Article 87-3 (Non-Taxable Financial Investment Income)

SECTION 3 Calculating Tax Base and Tax Amount of Financial Investment Income

article Contents

Article 87-4 (Calculating Tax Base of Financial Investment Income)

Article 87-5 (Calculation Order for Financial Investment Income Tax Amount)

Article 87-6 (Scope of Financial Investment Income)

Article 87-7 (Amount of Financial Investment Income)

Article 87-8 (Amount of Income from Stocks, etc.)

Article 87-9 (Amount of Income from Bonds, etc.)

Article 87-10 (Amount of Income from Investment Contract Securities)

Article 87-11 (Transfer Amount of Stocks, etc., Bonds, etc., or Investment Contract Securities)

Article 87-12 (Calculating Amount of Income from Stocks, etc., Bonds, etc., or Investment Contract Securities as Necessary Expenses)

Article 87-13 (Special Cases concerning Calculation of Amount of Income from Stocks, etc., Bonds, etc., or Investment Contract Securities as Necessary Expenses)

Article 87-14 (Amount of Income from Collective Investment Schemes)

Article 87-15 (Amount of Income from Derivatives-linked Securities)

Article 87-16 (Amount of Income from Derivatives)

Article 87-17 (Calculating Assessed Value)

Article 87-18 (Basic Deduction for Financial Investment Income)

Article 87-19 (Tax Rate for Financial Investment Income)

Article 87-20 (Reduction or Exemption of Financial Investment Income Tax)

Article 87-21 (Preliminary Return on Financial Investment Income)

Article 87-22 (Payment by Preliminary Return)

Article 87-23 (Final Return on Tax Base of Financial Investment Income)

Article 87-24 (Payment by Final Return)

Article 87-25 (Determination and Correction of Tax Base and Tax Amount on Financial Investment Income)

Article 87-26 (Collection and Refund of Financial Investment Income Tax)

Article 87-27 (Provisions Applicable Mutandis Mutandis)

CHAPTER III RESIDENT'S TAX LIABILITIES FOR CAPITAL GAINS

SECTION 1 Definition of Transfer

Article 88 (Definitions)

SECTION 2 Non-Taxation and Reduction and Exemption of Capital Gains

Article 89 (Non-Taxable Capital Gains)

Article 90 (Reduction and Exemption of Capital Gains Tax)

Article 91 (Exclusion of Non-Taxation, Reduction or Exemption of Capital Gains Tax)

SECTION 3 Computation of Tax Base and Tax of Capital Gains

Article 92 (Calculation of Tax Base of Capital Gains)

Article 93 (Order in Calculation of Amount of Capital Gains Tax)

SECTION 4 Computation of Amount of Capital Gains

Article 94 (Scope of Capital Gains)

Article 95 (Amount of Capital Gains)

Article 96 (Transfer Value)

Article 97 (Calculation of Necessary Expenses for Capital Gains)

Article 97-2 (Special Cases concerning Necessary Expenses for Capital Gains)

Article 98 (Time of Transfer or Acquisition)

Article 99 (Computation of Assessed Value)

Article 99-2 (Application for Reassessment and Public Notification of Assessed Value)

Article 100 (Computation of Gains on Transfer)

Article 101 (Calculation of Capital Gains by Wrongful Acts)

Article 102 (Separate Calculation of Amount of Capital Gains)

SECTION 5 Basic Deduction for Capital Gains

Article 103 (Basic Deduction for Capital Gains)

SECTION 6 Calculation of Tax Amount of Capital Gains

Article 104 (Tax Rates of Capital Gains)

Article 104-2 (Operation of Designated Area)

Article 104-3 (Scope of Land for Non-Business Use)

SECTION 7 Preliminary Return on Tax Base of Capital Gains and Payment

Article 105 (Preliminary Return on Tax Base of Capital Gains)

Article 106 (Payment by Preliminary Return)

Article 107 (Calculation of Tax for Preliminary Return)

Article 108 (Submission of Real Estate Transfer Notification Certificate by Korean National Residing Abroad and Foreigner)

Article 109 Deleted.

SECTION 8 Final Return on Tax Base of Capital Gains and Payment

Article 110 (Final Return on Tax Base of Capital Gains)

Article 111 (Final Return and Payment)

Article 112 (Payment of Capital Gains Tax in Installment)

Article 112-2 Deleted.

Article 113 Deleted.

SECTION 9 Determination, Correction, Collection and Refund of Capital Gains

Article 114 (Determination, Correction, and Notification of Tax Base and Tax Amount on Capital Gains)

Article 114-2 (Penalty Tax on Application of Appraised Value or Converted Acquisition Value)

Article 115 Deleted.

Article 115-2 (Submission of Statement of Changes in the List of Beneficiaries)

Article 116 (Collection of Capital Gains Tax)

Article 117 (Refund of Capital Gains Tax)

Article 118 (Provisions Applicable Mutatis Mutandis)

Articles 24, 27, 33, 39, 43, 44, 46, 74, 75, and 82 shall apply mutatis mutandis to capital gains tax.

SECTION 10 Capital Gains Tax on Transfer of Overseas Assets

Article 118-2 (Scope of Capital Gains from Overseas Assets)

Article 118-3 (Value of Transfer of Overseas Assets)

Article 118-4 (Calculation of Necessary Expenses of Capital Gains from Overseas Assets)

Article 118-5 (Tax Rate of Capital Gains from Overseas Assets)

Article 118-6 (Credit for Foreign Taxes Paid on Capital Gains from Overseas Assets)

Article 118-7 (Basic Deduction for Capital Gains from Overseas Assets)

Article 118-8 (Provisions Applicable Mutatis Mutandis for Transfer of Overseas Assets)

SECTION 11 Special Cases concerning Taxation on Domestic Stocks, etc. upon Departure of Residents

SECTION 11 Deleted.

article Contents

Article 118-9 Deleted.

Article 118-10 Deleted.

Article 118-11 Deleted.

Article 118-12 Deleted.

Article 118-13 Deleted.

Article 118-14 Deleted.

Article 118-15 Deleted.

Article 118-16 Deleted.

Article 118-17 Deleted.

Article 118-18 Deleted.

CHAPTER IV TAX LIABILITIES OF NONRESIDENTS

SECTION 1 Common Provisions concerning Calculation of Tax on Nonresidents

Article 119 (Domestic Source Income of Nonresident)

Article 119-2 (Special Cases Concerning Substantive Owner in Foreign Investment Vehicle)

Article 119-3 (Special Cases concerning Taxation on Interest and Capital Gains of State Bonds, etc. of Nonresident)

Article 120 (Domestic Place of Business of Nonresident)

Article 121 (Method of Taxation on Nonresident)

SECTION 2 Global Taxation on Nonresident

Article 122 (Calculation of Tax Base and Tax Amount in Cases of Global Taxation on Nonresident)

Article 123 Deleted.

Article 124 (Return and Payment by Nonresident)

Article 125 (Determination and Collection of Tax Base and Tax for Nonresident)

SECTION 3 Separate Taxation on Nonresident

Article 126 (Calculation of Tax Base and Tax Amount in Cases of Separate Taxation on Nonresident)

Article 126-2 (Special Cases concerning Return and Payment of Income from Transfer of Securities of Nonresident)

Article 126-3 (Tax Liability for Resident upon Departure from the Republic of Korea)

Article 126-4 (Calculation of Tax Base for Domestic Stocks, etc. Owned by Person Relocating Overseas)

Article 126-5 (Tax Rate and Calculated Tax for Domestic Stocks, etc. Owned by Person Relocating Overseas)

Article 126-6 (Adjusted Deduction)

Article 126-7 (Credit for Foreign Taxes Paid on Domestic Stocks, etc. Owned by Person Relocating Overseas)

Article 126-8 (Tax Credit for Nonresident on Domestic Source Income)

Article 126-9 (Filing Returns, Payment, and Penalty Tax for Domestic Stocks, etc. Owned by Person Relocating Overseas)

Article 126-10 (Deferment of Payment)

Article 126-11 (Refund upon Re-entry)

Article 126-12 (Provisions Applicable Mutatis Mutandis concerning Domestic Stocks, etc. Owned by Person Relocating Overseas)

CHAPTER V WITHHOLDING OF TAXES

SECTION 1 Withholding of Taxes

Subsection 1 Withholding Agent and Collection/Payment

Article 127 (Liability for Withholding Taxes)

Article 128 (Payment of Withholding Tax)

Article 128-2 (Special Cases concerning Penalty Tax for Late Payment of Withholding Tax)

Article 129 (Withholding Tax Rates)

Subsection 2 Tax Withholding from Interest Income or Dividend Income

Article 130 (Timing and Methods for Withholding Taxes from Interest Income and Dividend Income)

Article 131 (Special Cases concerning Timing for Withholding Taxes from Interest Income and Dividend Income)

Article 132 Deleted.

Article 133 (Issuance of Withholding Tax Receipt on Interest Income, etc.)

Article 133-2 (Special Cases concerning Withholding Tax on Bonds, etc.)

Subsection 3 Withholding Tax from Wage and Salary Income

Article 134 (Timing and Methods for Withholding Taxes from Wage and Salary Income)

Article 135 (Special Cases concerning Date of Collection of Withholding Taxes)

Article 136 (Tax Withheld from Bonus, etc.)

Article 137 (Year-End Tax Settlement of Amount of Wage and Salary Income Tax)

Article 137-2 (Year-end Tax Settlement of Wage and Salary Income Tax for Persons who Receives Wages and Salaries from Two or More Persons)

Article 138 (Year-end Tax of Wage and Salary Income Tax for Reemployed Persons)

Article 139 (Carryforward of Shortage in Collection)

Article 140 (Return on Income Deduction, etc. by Wage and Salary Income Earner)

Articles 141 and 142 Deleted.

Article 143 (Issuance of Withholding Tax Receipt on Wage and Salary Income)

Subsection 3-2 Withholding Tax from Pension Income

Article 143-2 (Timing and Methods for Withholding Tax from Pension Income)

Article 143-3 Deleted.

Article 143-4 (Year-end Tax Settlement of Public Pension Income Tax)

Article 143-5 (Carryforward of Shortage in Collection)

Article 143-6 (Return on Income Deduction, etc. by Pension Income Earner)

Article 143-7 (Issuance of Withholding Tax Receipts for Pension Income)

Subsection 4 Withholding Tax from Business Income

Article 144 (Timing and Methods for Withholding from Business Income and Issuance of Withholding Tax Receipt)

Article 144-2 (Year-end Tax Settlement of Business Income Tax Except for Final Return on Tax Base)

Article 144-3 (Return on Income Deduction, etc. for Year-end Tax Settlement of Business Income Earner)

Article 144-4 (Issuance of Withholding Tax Receipt on Business Income subject to Year-end Tax Settlement)

Article 144-5 (Special Cases concerning Timing for Withholding Tax from Business Income for Year-end Tax Settlement)

Subsection 5 Withholding Tax from Other Income

Article 145 (Timing and Methods for Withholding Tax from Other Income and Issuance of Withholding Tax Receipt)

Article 145-2 (Special Cases concerning Timing for Withholding Taxes from Other Income)

Article 145-3 (Year-End Settlement, etc. of Religious Persons’ Income)

Subsection 6 Withholding Tax From Retirement Income

Article 146 (Timing and Methods for Withholding Tax from Retirement Income and Issuance, etc. of Withholding Tax Receipt)

Article 146-2 (Special Cases concerning Accrual of Income and Deferment of Collection of Income Tax in Cases of Income-Deferred Retirement Income)

Article 147 (Special Cases concerning Timing for Withholding Taxes from Retirement Income)

Article 148 (Settlement, etc. of Tax on Retirement Income)

Article 148-2 (Timing and Methods for Withholding Taxes on?Financial Investment Income)

Article 148-3 (Issuance of Withholding Tax Receipt on Financial Investment Income)

SECTION 2 Tax Withholding by Taxpayers Association

Article 149 (Organization of Taxpayers Association)

Article 150 (Liability of Taxpayers Association to Collect Taxes)

Article 151 (Payment of Tax Collected by Taxpayers Association)

Article 152 (Method of Collection by Taxpayers Association)

Article 153 (Management of Tax Payment by Taxpayers Association)

SECTION 3 Special Cases concerning Tax Withholding

Article 154 (Exemption from Tax Withholding)

Article 155 (Exclusion from Tax Withholding)

Article 155-2 (Special Cases concerning Withholding Taxes from Specified Money in Trust, etc.)

Article 155-3 (Special Cases concerning Tax Withholding of Collective Investment Scheme)

Article 155-4 (Special Cases concerning Withholding Taxes from Bonus)

Article 155-5 (Special Cases concerning Withholding Taxes on Income Generated from Transfer of Paintings, Calligraphic Works, and Antiques)

Article 155-6 (Exception to Withholding Taxes on Religious Persons’ Income)

Article 155-7 (Special Cases concerning Withholding of Tax on Income Accruing from Non-Real Name Assets)

Article 156 (Special Cases concerning Withholding Taxes from Domestic Source Income of Nonresident)

Article 156-2 (Application for Non-Taxation or Tax Exemption under Tax Treaty by Nonresident)

Article 156-3 (Special Cases concerning Withholding Tax on Bonds, etc. of Nonresident)

Article 156-4 (Special Cases concerning Procedures for Withholding Taxes from Nonresidents in Specific District)

Article 156-5 (Special Cases concerning Tax Withholding Procedures Related to Services Rendered by Nonresident Entertainers)

Article 156-6 (Special Cases concerning Procedures for Withholding Taxes from Nonresidents for Application of Reduced Tax Rate under Tax Treaty)

Article 156-7 (Special Cases concerning Withholding Tax on Income of Temporary Staffing Agency Workers of Foreign Corporations)

Article 156-8 (Special Cases concerning Application of Tax Rates on Interest, Dividends, and Royalties)

Article 157 (Succession to Tax Withholding)

SECTION 4 (Articles 158 and 159) Deleted.

CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 160 (Keeping of and Entry in Books)

Article 160-2 (Receipt and Keeping of Documentary Evidence of Disbursement of Expenses, etc.)

Article 160-3 (Obligations, etc. to Prepare and Retain Details of Issuance of Receipts for Donation)

Article 160-4 (Obligations, etc. of Financial Companies, etc. to Prepare and Retain Details of Issuance of Certificates)

Article 160-5 (Obligations, etc. to Report and Use Business Accounts)

Article 161 (Keeping Separate Entry)

Article 162 (Installation and Use of Cash Registers)

Article 162-2 (Obligations to Become Member of Credit Card Member Stores and to Issue Credit Card Sales Slips)

Article 162-3 (Obligations, etc. to Register as Cash Receipt Merchant and to Issue Cash Receipts for Cash Payment)

Article 163 (Preparation, Issuance, etc. of Invoices)

Article 163-2 (Submission of Aggregate Table of Tax Invoices by Seller)

Article 163-3 (Purchaser-Issued Invoice)

Article 164 (Submission of Statement of Payment)

Article 164-2 (Special Cases concerning Obligations to Submit Statement of Payment on Domestic Source Income, etc. of Nonresidents)

Article 164-3 (Submission of Simplified Statement of Payment)

Article 164-4 (Submission of Transaction Details of Virtual Assets)

Article 165 (Submission of Supporting Documents for Income Deduction and Tax Credits and Administrative Guidance therefor)

Article 165-2 Deleted.

Article 165-3 Deleted.

Article 165-4 2 Deleted.

Article 166 (Use of Data Processing Information, etc. on Resident Registration)

Article 167 (Submission of Certified Copy of Resident Registration Card)

Article 168 (Registration of Business Entity and Assignment of Taxpayer Code Numbers)

Article 169 (Grant of Subsidy)

Article 170 (Inquiry and Investigation)

Article 171 (Consultation)

Article 172 (Perusal of Documents Related to Sale, Registration and Entry)

Article 173 (Submission of Taxation Data for Service Providers)

Article 174 (Submission of Materials for Payment of Insurance Payment on Loss)

Article 174-2 (Submission and Retention of Transaction and Holding Records of Financial Investment Instruments)

Article 174-3 Deleted.

Article 175 (Sample Surveys)

CHAPTER VII PENALITY PROVISIONS

Article 176 Deleted.

Article 177 (Administrative fine for Violation of Ordered Matters)

ADDENDA

ADDENDA <Act No. 5031, Dec. 29, 1995>

ADDENDA <Act No. 5108, Dec. 29, 1995>

ADDENDA <Act No. 5155, Aug. 14, 1996>

ADDENDA <Act No. 5191, Dec. 30, 1996>

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

ADDENDA <Act No. 5259, Jan. 13, 1997>

ADDENDA <Act No. 5291, Jan. 13, 1997>

ADDENDA <Act No. 5374, Aug. 28, 1997>

ADDENDA <Act No. 5424, Dec. 13, 1997>

ADDENDA <Act No. 5493, Dec. 31, 1997>

ADDENDA <Act No. 5503, Jan. 13, 1998>

ADDENDA <Act No. 5532, Apr. 10, 1998>

ADDENDA <Act No. 5552, Sep. 16, 1998>

ADDENDA <Act No. 5559, Sep. 16, 1998>

ADDENDA <Act No. 5580, Dec. 28, 1998>

ADDENDA <Act No. 5994, Aug. 31, 1999>

ADDENDA <Act No. 6051, Dec. 28, 1999>

ADDENDA <Act No. 6124, Jan. 12, 2000>

ADDENDA <Act No. 6276, Oct. 23, 2000>

ADDENDA <Act No. 6292, Dec. 29, 2000>

ADDENDA <Act No. 6429, Mar. 28, 2001>

ADDENDA <Act No. 6557, Dec. 31, 2001>

ADDENDA <Act No. 6781, Dec. 18, 2002>

ADDENDA <Act No. 6852, Dec. 30, 2002>

ADDENDA <Act No. 6916, May 29, 2003>

ADDENDA <Act No. 6958, Jul. 30, 2003>

ADDENDA <Act No. 7006, Dec. 30, 2003>

ADDENDA <Act No. 7120, Jan. 29, 2004>

ADDENDA <Act No. 7289, Dec. 31, 2004>

ADDENDA <Act No. 7319, Dec. 31, 2004>

ADDENDA <Act No. 7335, Jan. 14, 2005>

ADDENDA <Act No. 7528, May 31, 2005>

ADDENDA <Act No. 7579, Jul. 13, 2005>

ADDENDA <Act No. 7837, Dec. 31, 2005>

ADDENDA <Act No. 7873, Mar. 3, 2006>

ADDENDA <Act No. 7896, Mar. 24, 2006>

ADDENDA <Act No. 7908, Mar. 24, 2006>

ADDENDA <Act No. 8144, Dec. 30, 2006>

ADDENDA <Act No. 8435, May 17, 2007>

ADDENDA <Act No. 8524, Jul. 19, 2007>

ADDENDA <Act No. 8531, Jul. 19, 2007>

ADDENDA <Act No. 8541, Jul. 23, 2007>

ADDENDA <Act No. 8825, Dec. 31, 2007>

ADDENDA <Act No. 8852, Feb. 29, 2008>

ADDENDA <Act No. 8911, Mar. 21, 2008>

ADDENDA <Act No. 9270, Dec. 26, 2008>

ADDENDA <Act No. 9485, Mar. 18, 2009>

ADDENDA <Act No. 9672, May 21, 2009>

ADDENDA <Act No. 9763, Jun. 9, 2009>

ADDENDA <Act No. 9774, Jun. 9, 2009>

ADDENDA <Act No. 9785, Jul. 31, 2009>

ADDENDA <Act No. 9897, Dec. 31, 2009>

ADDENDA <Act No. 9924, Jan. 1, 2010>

ADDENDA <Act No. 10175, Mar. 22, 2010>

ADDENDA <Act No. 10221, Mar. 31, 2010>

ADDENDA <Act No. 10337, May 31, 2010>

ADDENDA <Act No. 10408, Dec. 27, 2010>

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

ADDENDA <Act No. 10625, May 2, 2011>

ADDENDA <Act No. 10789, Jun. 7, 2011>

ADDENDA <Act No. 10854, Jul. 14, 2011>

ADDENDA <Act No. 10898, Jul. 25, 2011>

ADDENDA <Act No. 10900, Jul. 25, 2011>

ADDENDA <Act No. 10907, Jul. 25, 2011>

ADDENDA <Act No. 10924, Jul. 25, 2011>

ADDENDA <Act No. 11042, Sep. 15, 2011>

ADDENDA <Act No. 11146, Jan. 1, 2012>

ADDENDA <Act No. 11274, Feb. 1, 2012>

ADDENDA <Act No. 11611, Jan. 1, 2013>

ADDENDA <Act No. 11652, Mar. 22, 2013>

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

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

ADDENDA <Act No. 12030, Aug. 13, 2013>

ADDENDA <Act No. 12153, Jan. 1, 2014>

ADDENDA <Act No. 12169, Jan. 1, 2014>

ADDENDA <Act No. 12420, Mar. 18, 2014>

ADDENDA <Act No. 12738, Jun. 3, 2014>

ADDENDA <Act No. 12852, Dec. 23, 2014>

ADDENDA <Act No. 12989, Jan. 6, 2015>

ADDENDA <Act No. 13206, Mar. 10, 2015>

ADDENDA <Act No. 13282, May 13, 2015>

ADDENDA <Act No. 13426, Jul. 24, 2015>

ADDENDA <Act No. 13558, Dec. 15, 2015>

ADDENDA <Act No. 13796, Jan. 19, 2016>

ADDENDA <Act No. 13797, Jan. 19, 2016>

ADDENDA <Act No. 14389, Dec. 20, 2016>

ADDENDA <Act No. 14474, Dec. 27, 2016>

ADDENDA <Act No. 14569, Feb. 8, 2017>

ADDENDA <Act No. 15225, Dec. 19, 2017>

ADDENDA <Act No. 15522, Mar. 20, 2018>

ADDENDA <Act No. 16104, Dec. 31, 2018>

ADDENDA <Act No. 16568, Aug. 27, 2019>

ADDENDA <Act No. 16761, Dec. 10, 2019>

ADDENDA <Act No. 16834, Dec. 31, 2019>

ADDENDUM <Act No. 17339, Jun. 9, 2020>

ADDENDA <Act No. 17477, Aug. 18, 2020>

ADDENDA <Act No. 17757, Dec. 29, 2020>

ADDENDA <Act No. 17758, Dec. 29, 2020>

ADDENDA <Act No. 17925, Mar. 16, 2021>

ADDENDA <Act No. 18370, Aug. 10, 2021>

ADDENDA <Act No. 18425, Aug. 17, 2021>

ADDENDA <Act No. 18521, Nov. 23, 2021>

ADDENDA <Act No. 18578, Dec. 8, 2021>

ADDENDA <Act No. 18975, Aug. 12, 2022>

ADDENDA <Act No. 19196, Dec. 31, 2022>

ADDENDA <Act No. 19590, Aug. 8, 2023>