Statutes of the Republic of Korea

No. 34266
Promulgation Date 2024-02-29
Ministry of Finance and Economy

ALL

CHAPTER I GENERAL PROVISIONS

Article 1 (Purpose)

Article 2 (Definition)

Article 3 (Scope of Profit-Making Business)

Article 3-2 (Trust Income)

Article 4 (Start Date of Business Year)

Article 5 (Reports on Change of Business Year)

Article 6 (Scope of Registration Dates of Mergers)

Article 7 (Scope of Place of Tax Payment)

Article 8 (Designation of and Notices on Place of Tax Payment)

Article 9 (Report on Change of Place of Tax Payment)

CHAPTER II CORPORATE TAX ON INCOME OF DOMESTIC CORPORATION FOR EACH BUSINESS YEAR

SECTION 1 Tax Base and Calculation Thereof

Subsection 1 Common Provisions

Article 10 (Deduction of Losses)

Subsection 2 Calculation of Gross Income

Article 11 (Scope of Earnings)

Article 12 (Scope of Surpluses Untaxed upon Capitalization)

Article 13 (Timing for Constructive Dividend Payment or Distribution of Surpluses)

Article 14 (Evaluation of Values of Assets)

Article 15 (Amount in Excess of Par Value of Issued Stocks)

Article 16 (Losses Carried Forward)

Article 17 (Limitation on Reduced Distribution of Revaluation Reserve Out of Merger Gain)

Article 17-2 (Non-Inclusion of Domestic Corporations' Dividend Income in Gross Income)

Article 17-3 Deleted.

Article 18 (Non-Inclusion of Dividend Income of Foreign Subsidiaries in Gross Income)

Subsection 3 Calculation of Deductible Expenses

Article 19 (Scope of Deductible Expenses)

Article 19-2 (Non-Inclusion of Bad Debts in Deductible Expenses)

Article 20 Deleted.

Article 21 (Scope of Non-Performance of Duties)

Article 22 (Inclusion of Input Tax of Value-Added Tax in Deductible Expenses)

Article 23 (Scope of Punitive Damages)

Article 24 (Scope of Depreciable Assets)

Article 25 (Method of Appropriating Depreciation Costs as Deductible Expenses)

Article 26 (Calculation of Allowable Depreciation)

Article 26-2 (Calculation of Previous Depreciation Costs)

Article 26-3 (Calculation of Standard Depreciation Costs)

Article 27 (Change of Depreciation Method)

Article 28 (Service Life and Depreciation Rates)

Article 29 (Special Cases and Changes of Service Life)

Article 29-2 (Allowable Depreciation of Used Assets)

Article 30 (Constructive Depreciation)

Article 31 (Constructive Instant Depreciation)

Article 32 (Disposition of Disallowed Amount of Depreciation)

Article 33 (Detailed Statements on Depreciation Costs)

Article 34 (Detailed Regulations concerning Depreciation Costs)

Article 35 (Scope of Donations)

Article 36 (Value of Donations)

Article 37 (Scope of Inclusion of Donations in Deductible Expenses)

Article 38 (Requirements for Korean Schools)

Article 39 (Scope of Donations Determined in Consideration of Public Interest)

Article 40 (Scope of Business Promotion Expenses)

Article 41 (Use of Credit Cards for Business Promotion Expenses)

Article 42 (Standard for Calculating Business Promotion Expenses as Amount of Income)

Article 42-2 Deleted.

Article 43 (Non-Inclusion of Bonuses in Deductible Expenses)

Article 44 (Non-Inclusion of Retirement Benefits in Deductible Expenses)

Article 44-2 (Non-Inclusion of Retirement Insurance Premiums in Deductible Expenses)

Article 45 (Non-Inclusion of Expenses for Fringe Benefits in Deductible Expenses)

Article 46 (Non-Inclusion of Travel Expenses in Deductible Expenses)

Article 47 Deleted.

Article 48 (Non-Inclusion of Joint Expenses in Deductible Expenses)

Article 49 (Scope of Non-Business Assets)

Article 50 (Non-Business Expenditures)

Article 50-2 (Special Cases concerning Exclusion of Expenses Incurred in Relation to Passenger Vehicles for Business Use from Deductible Expenses)

Article 51 (Scope of Interest on Debentures for Which Creditor is Unknown)

Article 52 (Scope of Interest on Loans Appropriated for Construction Capital)

Article 53 (Non-Inclusion of Interest Paid on Non-Business Assets in Deductible Expenses)

Article 54 Deleted.

Article 55 (Order of Application of Non-Inclusion of Paid Interest in Deductible Expenses)

Subsection 4 Inclusion of Reserve Funds and Appropriation Funds in Deductible Expenses

Article 56 (Inclusion of Reserve Funds for Proper Purpose Business in Deductible Expenses)

Article 57 (Inclusion of Liability Reserve Funds in Deductible Expenses)

Article 58 (Inclusion of Contingency Reserve Funds in Deductible Expenses)

Article 59 (Inclusion of Surrender Value Reserve Fund in Deductible Expenses)

Article 60 (Inclusion of Retirement Benefit Appropriation Funds in Deductible Expenses)

Article 61 (Inclusion of Allowances for Bad Debts in Deductible Expenses)

Article 62 Deleted.

Article 63 (Inclusion of Allowances to Redeem Claims for Indemnity in Deductible Expenses)

Article 64 (Inclusion of National Subsidies in Deductible Expenses)

Article 65 (Inclusion of Construction Charges in Deductible Expenses)

Article 66 (Inclusion of Insurance Marginal Profits in Deductible Expenses)

Article 67 Deleted.

Subsection 5 Periods during Which Gross Income and Deductible Expenses Accrue

Article 68 (Business Year in Which Gains and Losses from Sale of Assets Accrue)

Article 69 (Business Year on Which Gains and Losses from Provision of Services Devolve)

Article 70 (Business Year on Which Interest Income Accrues)

Article 71 (Business Year on Which Other Gains and Losses, such as Rental Fees Devolve)

Article 72 (Acquisition Value of Assets)

Article 73 (Scope of Assets and Liabilities Subject to Evaluation)

Article 74 (Evaluation of Inventory Assets)

Article 75 (Evaluation of Securities)

Article 76 (Evaluation of Foreign Assets and Liabilities)

Article 77 (Evaluation of Virtual Assets)

Article 78 (Marginal Losses from Evaluation of Inventory Assets)

Article 78-2 (Non-Inclusion in Gross Income of Evaluation Marginal Profits of Inventory Assets of Domestic Corporation That Applies Korean International Financial Reporting Standards)

Article 78-3 (Special Cases concerning Calculation of Income for Insurance Company applying Korean International Financial Reporting Standards)

Article 79 (Scope of Corporate Accounting Standards and Practices)

Subsection 6 Special Cases concerning Mergers and Divisions

Article 80 (Calculation of Capital Gains or Losses from Transfer upon Merger)

Article 80-2 (Requirements for Qualified Merger)

Article 80-3 (Disposition of Difference between Transfer Value and Net Market Price of Assets upon Merger)

Article 80-4 (Follow-Up Management Based on Special Provisions concerning Taxation upon Qualified Merger)

Article 81 (Succession of Losses Carried Forward upon Merger)

Article 82 (Calculation of Capital Gains or Losses from Transfer upon Division)

Article 82-2 (Requirements for Qualified Divisions)

Article 82-3 (Disposition of Difference between Transfer Value and Net Market Price of Assets upon Division)

Article 82-4 (Follow-Up Management Based on Special Provisions concerning Taxation upon Qualified Division)

Article 83 (Succession of Losses Carried Forward upon Division)

Article 83-2 (Special Cases concerning Calculation of Income Amount for Divided Corporations Surviving Division)

Article 84 (Inclusion of Amount Equivalent to Capital Gains from Transfer of Assets upon Spin-off in Deductible Expenses)

Article 84-2 (Inclusion of Amount Equivalent to Capital Gains from Transfer of Assets upon Investment in Kind in Deductible Expenses)

Article 85 (Succession of Assets and Liabilities upon Merger or Division)

Article 85-2 (Liability to Pay Tax on Transfer Marginal Profits or Losses upon Merger or Division)

Article 86 (Inclusion of Amount Equivalent to Transfer Marginal Profits of Assets due to Exchange in Deductible Expenses)

Article 86-2 (Restriction on Deduction of Carried-forward Losses in Cases of Business Acquisition)

Subsection 6-2 Income Tax Deduction

Article 86-3 (Income Deductions for Special Purpose Companies)

Subsection 7 Special Cases concerning Calculation of Amounts of Income

Article 87 Deleted.

Article 88 (Types of Wrongful Calculations)

Article 89 (Scope of Market Price)

Article 90 (Submission of Detailed Statements on Transactions between Related Party)

Article 91 (Special Cases concerning Calculation of Amount of Income from Transactions with Foreign Corporations)

Article 91-2 (Application for and Change of Calculation Method of Tax Bases for Corporations Adopting Functional Currencies)

Article 91-3 (Detailed Regulations on Calculation Method of Tax Bases for Corporations Adopting Functional Currencies)

Article 91-4 (Application for and Change of Calculation Method of Tax Bases for Overseas Place of Business)

Article 91-5 (Detailed Regulations on Calculation Method of Tax Bases for Overseas Place of Business)

SECTION 2 Calculation of Tax

Article 92 (Calculation of Number of Months)

Article 92-2 (Special Provisions concerning Taxation on Capital Gains on Transfer of Land)

Article 92-3 (Standards for Period of Idle Land)

Article 92-4 (Determination of Land Categories)

Article 92-5 (Scope of Farmland)

Article 92-6 (Scope of Forest Land)

Article 92-7 (Scope of Ranch Areas)

Article 92-8 (Scope of Other Land Used for Business)

Article 92-9 (Scope of Land Attached to Housing)

Article 92-10 (Scope of Resort Villas and Applicable Standards)

Article 92-11 (Criteria for Determining Land That is Not Deemed Idle Lands on Grounds of Inevitability)

Article 93 Deleted.

Article 94 (Deduction of Foreign Tax Credits)

Article 94-2 (Special Cases concerning Foreign Tax Credits on Income Paid by Indirect Investment Companies, etc.)

Article 95 (Tax Credits for Losses from Disasters)

Article 95-2 Deleted.

Article 95-3 (Tax Credits upon Correction of Wrongful Accounting)

Article 96 (Calculation of Amount of Tax Reductions/Exemptions or Tax Credits)

SECTION 3 Reports and Payment

Article 97 (Report of Tax Bases)

Article 97-2 (Corporations subject to External Tax Settlement)

Article 97-3 (Settlement Team)

Article 97-4 (Submission of Certificate of Confirmation on Compliant Filing, etc.)

Article 98 (Special Cases concerning Appropriation of Reserve Funds as Deductible Expenses)

Article 99 (Special Cases concerning Filing Return on Interest Income of Non-Profit Domestic Corporations)

Article 99-2 (Special Cases concerning Reporting Capital Gains on Transfer of Assets by Non-Profit Domestic Corporations)

Article 100 (Interim Prepayment)

Article 101 (Payment)

Article 102 Deleted.

SECTION 4 Determination, Correction, and Collection

Subsection 1 Determination and Correction of Tax Bases

Article 103 (Determination and Correction)

Article 103-2 Deleted.

Article 104 (Determinations and Corrections by Estimation)

Article 105 (Calculation of Business Revenue When Making Determinations or Corrections by Estimation)

Article 106 (Disposal of Income)

Article 107 (Special Cases concerning Calculation of Tax Bases and Amount by Estimation)

Article 108 (Determination of Occasional Imposition)

Article 109 (Notification of Tax Base and Amount of Tax)

Subsection 2 Collection and Refund of Tax

Article 110 (Calculation of Tax Refunds by Retroactive Deduction of Losses)

Article 110-2 Deleted.

Article 111 (Withholding on Interest Income, etc. of Domestic Corporations)

Article 112 Deleted.

Article 113 (Withholding on Amount Equivalent to Interest Accruing for Holding Period of Bonds, etc. of Domestic Corporation)

Article 114 Deleted.

Article 115 (Payment of Withholding Tax)

Article 116 (Succession to Obligation to Pay Withholding Tax)

Article 117 (Issuance of Withholding Receipts)

Article 118 Deleted.

Article 119 Deleted.

Article 120 (Application of Additional Tax)

CHAPTER II-2 SPECIAL CASES CONCERNING CORPORATE TAXATION ON INCOME FOR EACH BUSINESS YEAR OF CORPORATE TAXABLE TRUST PROPERTY

SECTION 1 Common Provisions

Article 120-2 (Start Date of Business Year of Corporate Taxable Trust Property)

Article 120-3 (Designation of Place of Tax Payment of Corporate Taxable Trust Property)

SECTION 2 Tax Base and Computation Thereof

Article 120-4 (Income Deduction for Corporate Taxable Trust Property)

SECTION 3 Report, Payment and Collection

Article 120-5 (Withholding Tax on Corporate Taxable Trust Property)

Article 120-6 Deleted.

Article 120-7 Deleted.

Article 120-8 Deleted.

Article 120-9 Deleted.

Article 120-10 Deleted.

Article 120-11 Deleted.

CHAPTER II-3 CORPORATE TAX ON INCOME OF EACH CONSOLIDATED BUSINESS YEAR

SECTION 1 Common Provisions

Article 120-12 (Corporations Excluded from Application of Consolidated Tax Return System)

Article 120-13 (Requests for Application of Consolidated Tax Return System)

Article 120-14 (Revocation of Consolidated Tax Return System)

Article 120-15 (Reporting on Abandonment of Consolidated Tax Return System)

Article 120-16 (Reporting on Change of Consolidated Corporations)

SECTION 2 Tax Base and Computation Thereof

Article 120-17 (Tax Base)

Article 120-18 (Deferment of Profits or Losses from Transfer of Assets between Consolidated Corporations)

Article 120-19 (Non-Inclusion of Dividend Income in Gross Income of Consolidated Corporation)

Article 120-20 (Non-Inclusion of Donations in Deductible Expenses of Consolidated Corporation)

Article 120-21 (Non-Inclusion of Business Promotion Expenses in Deductible Expenses of Consolidated Corporation)

SECTION 3 Computation of Amount of Tax

Article 120-22 (Calculated Tax Amount of Each Consolidated Corporation)

Article 120-23 (Tax Reductions or Exemptions for Consolidated Corporation)

SECTION 4 Tax Return and Payment

Article 120-24 (Filing Reports on Consolidated Tax)

Article 120-25 (Consolidated Interim Prepayment)

Article 120-26 (Settlement of Consolidated Corporate Tax Amount)

CHAPTER III CORPORATE TAX ON LIQUIDATION INCOME OF DOMESTIC CORPORATIONS

SECTION 1 Tax Base and Calculation Thereof

Article 121 (Scope of Change of Organization of Corporation)

Article 122 (Calculation of Liquidation Income Accruing from Dissolution)

Article 123 Deleted.

SECTION 2 Reports and Payments

Article 124 (Final Reports)

Article 125 (Interim Reports)

Article 126 (Payments)

Article 127 Deleted.

CHAPTER IV CORPORATE TAX ON INCOME OF FOREIGN CORPORATIONS FOR EACH BUSINESS YEAR

SECTION 1 Tax Base and Calculation Thereof

Article 128 (Calculation of Tax Base)

Article 129 (Calculation of Amount of Domestic Source Income)

Article 129-2 (Calculation of Capital Gains for Foreign Corporation without Domestic Place of Business)

Article 129-3 (Calculation of Profits and Losses of Interest Following Capital Transactions between Headquarters and Branch of Foreign Corporation)

Article 130 (Allocation of Headquarters Expenses)

Article 131 (Scope of Arm's Length Price)

Article 131-2 (Submission by Foreign Corporations of Data on Trading of Securities at Over-the-Counter Market)

Article 131-3 (Domestic Source Dividend Income of Foreign Corporations)

Article 132 (Scope of Domestic Source Income)

Article 132-2 (Approval Requirements, etc. for Qualified Foreign Financial Company, etc.)

Article 132-3 (Compliance by Qualified Foreign Financial Companies, etc.)

Article 132-4 (Application for Non-Taxation on Interest and Capital Gains of State Bonds, of Foreign Corporations)

Article 132-5 (Return on and Payment of Income Accruing from State Bonds, etc. of Domestic Corporations)

Article 133 (Scope of Agent, etc. of Foreign Corporation, etc.)

Article 133-2 (Submission of Data on Current Status of Liaison Offices)

SECTION 2 Calculation of Tax

Article 134 (Calculation of Taxable Income of Domestic Place of Business)

Article 135 (Tax Credits for Losses from Disaster of Foreign Corporation)

SECTION 3 Reports, Payments, Settlements, Corrections, and Collection

Article 136 (Reporting by Foreign Corporations)

Article 136-2 Deleted.

Article 137 (Withholding for Foreign Corporations)

Article 137-2 Deleted.

Article 138 (Withholding for Investment Brokers)

Article 138-2 (Special Cases concerning Reports on or Payment of Capital Gains on Transfer of Securities by Foreign Corporations)

Article 138-3 (Special Cases concerning Withholding from Interest on Bonds of Foreign Corporations)

Article 138-4 (Applying for Non-Taxation or Tax Exemption for Foreign Corporations under Tax Treaties)

Article 138-5 (Procedures for Prior Approval to Apply Non-Taxation, Tax Exemption, or Restricted Tax Rates under Tax Treaties)

Article 138-6 (Procedures for Requesting Corrections to Apply Non-Taxation, Tax Exemption, or Restricted Tax Rates under Tax Treaties)

Article 138-7 (Special Cases concerning Withholding Procedures to Apply Restricted Tax Rates under Tax Treaties to Foreign Corporations)

Article 138-8 (Procedures for Requesting Correction to Apply Restrictive Tax Rates under Tax Treaty to Foreign Corporations)

Article 139 (Special Cases concerning Reports on and Payment of Corporate Tax on Income of Foreign Corporation from Personal Services)

CHAPTER V Deleted.

Section 1 Deleted

Article 140 Deleted.

Article 141 Deleted.

Article 142 Deleted.

Section 2 Deleted

Article 143 Deleted.

Section 3 Deleted

Article 144 Deleted.

Article 145 Deleted.

Article 146 Deleted.

Section 4 Deleted

Article 147 Deleted.

Article 148 Deleted.

Article 149 Deleted.

Article 150 Deleted.

Article 151 Deleted.

CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 152 (Reports on Incorporation or Establishment of Corporation)

Article 153 (Reports on Person Responsible for Management)

Article 154 (Business Registration)

Article 155 (Making Entry in Books by Double Entry Bookkeeping System)

Article 155-2 (Obligation to Prepare and Keep Detailed Statements of Donation Receipts Issued)

Article 156 (Separate Accounting)

Article 157 Deleted.

Article 158 (Receipt and Keeping of Evidentiary Documents of Expenditures)

Article 159 (Becoming Credit Card Merchants)

Article 159-2 (Becoming Cash Receipt Merchants)

Article 160 (Preparation and Keeping of Stockholder Register)

Article 161 (Submission of Detailed Statement of Changes in Stocks)

Article 162 (Filing of Payment Statements)

Article 162-2 (Special Cases concerning Obligation to File Payment Statements on Domestic Source Income of Foreign Corporations)

Article 163 (Special Cases concerning Filing of Payment Statements)

Article 163-2 (Submission of Aggregate Tax Invoices for Individual Suppliers)

Article 163-3 (Submission of Data by Virtual Asset Service Providers after Acceptance of Reports)

Article 164 (Preparation and Issuance of Invoices)

Article 164-2 (Cases and Methods of Issuing Purchaser-Issued Invoice)

Article 164-3 Deleted.

Article 164-4 Deleted.

Article 164-5 Deleted.

Article 164-6 (Request for Computerized Registration Data)

Article 165 (Inquiries and Investigations)

CHAPTER VII PENTALTY PROVISIONS

Article 166 Deleted.

Article 167 (Standards for Imposition of Administrative Fines)

ADDENDA <Presidential Decree No. 15970, Dec. 31, 1998>

ADDENDA <Presidential Decree No. 16658, Dec. 31, 1999>

ADDENDA <Presidential Decree No. 16703, Feb. 7, 2000>

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

ADDENDA <Presidential Decree No. 16810, May 16, 2000>

ADDENDA <Presidential Decree No. 17033, Dec. 29, 2000>

ADDENDA <Presidential Decree No. 17338, Aug. 14, 2001>

ADDENDA <Presidential Decree No. 17457, Dec. 31, 2001>

ADDENDA <Presidential Decree No. 17791, Dec. 5, 2002>

ADDENDA <Presidential Decree No. 17826, Dec. 30, 2002>

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

ADDENDA <Presidential Decree No. 18174, Dec. 30, 2003>

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

ADDENDA <Presidential Decree No. 18324, Mar. 22, 2004>

ADDENDA <Presidential Decree No. 18706, Feb. 19, 2005>

ADDENDA <Presidential Decree No. 18736, Mar. 8, 2005>

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

ADDENDA <Presidential Decree No. 18945, Jul. 15, 2005>

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

ADDENDA <Presidential Decree No. 19214, Dec. 30, 2005>

ADDENDA <Presidential Decree No. 19255, Dec. 31, 2005>

ADDENDA <Presidential Decree No. 19328, Feb. 9, 2006>

ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>

ADDENDA <Presidential Decree No. 19494, May 30, 2006>

ADDENDA <Presidential Decree No. 19815, Dec. 30, 2006>

ADDENDA <Presidential Decree No. 19891, Feb. 28, 2007>

ADDENDA <Presidential Decree No. 20619, Feb. 22, 2008>

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

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

ADDENDA <Presidential Decree No. 20799, Jun. 5, 2008>

ADDENDA <Presidential Decree No. 20849, Jun. 20, 2008>

ADDENDA <Presidential Decree No. 20930, Jul. 24, 2008>

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

ADDENDA <Presidential Decree No. 21063, Oct. 7, 2008>

ADDENDA <Presidential Decree No. 21302, Feb. 4, 2009>

ADDENDA <Presidential Decree No. 21431, Apr. 21, 2009>

ADDENDA <Presidential Decree No. 21526, Jun. 8, 2009>

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

ADDENDA <Presidential Decree No. 21566, Jun. 26, 2009>

ADDENDA <Presidential Decree No. 21698, Aug. 21, 2009>

ADDENDA <Presidential Decree No. 21744, Sep. 21, 2009>

ADDENDA <Presidential Decree No. 21748, Sep. 29, 2009>

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

ADDENDUM <Presidential Decree No. 21935, Dec. 31, 2009>

ADDENDA <Presidential Decree No. 21972, Dec. 31, 2009>

ADDENDA <Presidential Decree No. 22035, Feb. 18, 2010>

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

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

ADDENDA <Presidential Decree No. 22184, Jun. 8, 2010>

ADDENDA <Presidential Decree No. 22220, Jun. 28, 2010>

ADDENDA <Presidential Decree No. 22282, Jul. 21, 2010>

ADDENDA <Presidential Decree No. 22356, Aug. 25, 2010>

ADDENDA <Presidential Decree No. 22390, Sep. 20, 2010>

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

ADDENDUM <Presidential Decree No. 22467, Nov. 2, 2010>

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

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

ADDENDA <Presidential Decree No. 22577, Dec. 30, 2010>

ADDENDA <Presidential Decree No. 22626, Jan. 17, 2011>

ADDENDA <Presidential Decree No. 22687, Mar. 2, 2011>

ADDENDA <Presidential Decree No. 22812, Mar. 31, 2011>

ADDENDA <Presidential Decree No. 22951, Jun. 3, 2011>

ADDENDA <Presidential Decree No. 23220, Oct. 14, 2011>

ADDENDA <Presidential Decree No. 23356, Dec. 8, 2011>

ADDENDA <Presidential Decree No. 23527, Jan. 25, 2012>

ADDENDA <Presidential Decree No. 23589, Feb. 2, 2012>

ADDENDUM <Presidential Decree No. 23724, Apr. 13, 2012>

ADDENDA <Presidential Decree No. 24017, Aug. 3, 2012>

ADDENDA <Presidential Decree No. 24018, Aug. 3, 2012>

ADDENDA <Presidential Decree No. 24357, Feb. 15, 2013>

ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>

ADDENDA <Presidential Decree No. 24575, Jun. 11, 2013>

ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>

ADDENDA <Presidential Decree No. 24824, Nov. 5, 2013>

ADDENDA <Presidential Decree No. 25194, Feb. 21, 2014>

ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>

ADDENDA <Presidential Decree No. 25640, Sep. 26, 2014>

ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>

ADDENDA <Presidential Decree No. 25945, Dec. 30, 2014>

ADDENDA <Presidential Decree No. 26068, Feb. 3, 2015>

ADDENDA <Presidential Decree No. 26302, Jun. 1, 2015>

ADDENDA <Presidential Decree No. 26369, Jun. 30, 2015>

ADDENDA <Presidential Decree No. 26416, Jul. 20, 2015>

ADDENDA <Presidential Decree No. 26600, Oct. 23, 2015>

ADDENDA <Presidential Decree No. 26763, Dec. 28, 2015>

ADDENDA <Presidential Decree No. 26922, Jan. 22, 2016>

ADDENDA <Presidential Decree No. 26891, Feb. 12, 2016>

ADDENDA <Presidential Decree No. 27037, Mar. 11, 2016>

ADDENDA <Presidential Decree No. 27115, Apr. 29, 2016>

ADDENDA <Presidential Decree No. 27205, May 31, 2016>

ADDENDA <Presidential Decree No. 27245, Jun. 21, 2016>

ADDENDA <Presidential Decree No. 27322, Jul. 6, 2016>

ADDENDA <Presidential Decree No. 27444, Aug. 11, 2016>

ADDENDA <Presidential Decree No. 27445, Aug. 11, 2016>

ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>

ADDENDA <Presidential Decree No. 27619, Nov. 29, 2016>

ADDENDA <Presidential Decree No. 27828, Feb. 3, 2017>

ADDENDA <Presidential Decree No. 27972, Mar. 29, 2017>

ADDENDA <Presidential Decree No. 28074, May 29, 2017>

ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>

ADDENDA <Presidential Decree No. 28640, Feb. 13, 2018>

ADDENDA <Presidential Decree No. 29045, Jul. 16, 2018>

ADDENDA <Presidential Decree No. 29067, Jul. 31, 2018>

ADDENDA <Presidential Decree No. 29269, Oct. 30, 2018>

ADDENDA <Presidential Decree No. 29529, Feb. 12, 2019>

ADDENDA <Presidential Decree No. 29892, Jun. 25, 2019>

ADDENDA <Presidential Decree No. 29933, Jul. 1, 2019>

ADDENDA <Presidential Decree No. 30396, Feb. 11, 2020>

ADDENDA <Presidential Decree No. 30586, Mar. 31, 2020>

ADDENDA <Presidential Decree No. 30876, Jul, 28, 2020>

ADDENDA <Presidential Decree No. 30892, Aug. 4, 2020>

ADDENDA <Presidential Decree No. 30920, Aug. 7, 2020>

ADDENDA <Presidential Decree No. 30934, Aug. 11, 2020>

ADDENDA <Presidential Decree No. 30954, Aug. 19, 2020>

ADDENDA <Presidential Decree No. 30977, Aug. 26, 2020>

ADDENDA <Presidential Decree No. 31084, Oct. 7, 2020>

ADDENDA <Presidential Decree No. 31220, Dec. 8, 2020>

ADDENDA <Presidential Decree No. 31221, Dec. 8, 2020>

ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>

ADDENDA <Presidential Decree No. 31443, Feb. 17, 2021>

ADDENDA <Presidential Decree No. 31660, May 4, 2021>

ADDENDA <Presidential Decree No. 31883, Jul. 13, 2021>

ADDENDA <Presidential Decree No. 31961, Aug. 31, 2021>

ADDENDA <Presidential Decree No. 32274, Dec. 28, 2021>

ADDENDA <Presidential Decree No. 32418, Feb. 15, 2022>

ADDENDA <Presidential Decree No. 32447, Feb. 17, 2022>

ADDENDA <Presidential Decree No. 32449, Feb. 17, 2022>

ADDENDUM <Presidential Decree No. 32517, Mar. 8, 2022>

ADDENDA <Presidential Decree No. 32829, Aug. 2, 2022>

ADDENDA <Presidential Decree No. 32881, Aug. 23, 2022>

ADDENDA <Presidential Decree No. 32965, Oct. 27, 2022>

ADDENDUM <Presidential Decree No. 33210, Dec. 31, 2022>

ADDENDA <Presidential Decree No. 33225, Jan. 10, 2023>

ADDENDA <Presidential Decree No. 33265, Feb. 28, 2023>

ADDENDA <Presidential Decree No. 33621, Jul. 7, 2023>

ADDENDUM <Presidential Decree No. 33734, Sep. 26, 2023>

ADDENDUM <Presidential Decree No. 33764, Sep. 26, 2023>

ADDENDUM <Presidential Decree No. 33899, Dec. 5, 2023>

ADDENDUM <Presidential Decree No. 34011, Dec. 19, 2023>

ADDENDA <Presidential Decree No. 34266, Feb. 29, 2024>