No. 20631
Promulgation Date 2024-12-31
Ministry of the Interior and Safety
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Relationship to other statutes)
Article 4 (Order of priority for collection of money collectible by local governments)
Article 5 (Submission and issuance of certificate of tax payment)
Article 6 (Perusal of unpaid local taxes)
Article 7 (Restrictions on government licensed business)
Article 8 (Requests for ban on departure from Republic of Korea)
Article 9 (Provision of data on delinquent taxes or temporary write-off)
Article 10 (Providing data concerning delinquent taxes of foreigners)
Article 11 (Disclosure of list of persons substantially or habitually delinquent in payment of local taxes)
Article 11-2 (Measures to be taken in cases of amount of delinquent taxes unpaid to two or more local governments)
Article 11-3 (Request for provision of information about financial transactions of persons substantially delinquent in payment of local taxes)
Article 11-4 (Court-ordered confinement of persons substantially or habitually delinquent in payment of local taxes)
CHAPTER II COLLECTION
SECTION 1 Procedures for Collection
Article 12 (Notice to pay taxes)
Article 13 (Timing of issuing notice to pay local taxes)
Article 14 (Designation of payment deadline)
Article 15 (Payment notice to secondary taxpayers)
Article 16 (Procedures for collecting from mortgagees)
Article 17 (Delegation of collection of Do taxes)
Article 18 (Entrustment of collection)
Article 19 (Exemption from liability to remit money collectible by local governments)
Article 20 (Payment by third party)
Article 21 (Prohibition of offset of local taxes)
Article 22 (Collection before payment deadline)
Article 23 (Methods of payment)
Article 24 Deleted.
Article 24-2 (Request for computerized information data on registration of family relations)
Article 24-3 (Sharing of computerized information data on registration of family relations)
SECTION 2 Deferment of Collection
Article 25 (Deferment of collection before commencement of payment period)
Article 25-2 (Deferment of collection of local taxes notified)
Article 25-3 (Application for and notification of deferment of collection)
Article 26 (Deferment of collection and withdrawal from imposition due to failure in service)
Article 27 (Security for deferment of collection)
Article 28 (Effect of deferment of collection)
Article 29 (Cancellation of deferment of collection)
SECTION 3 Dunning
Article 30 Deleted.
Article 31 Deleted.
Article 32 (Dunning and notices of demand)
Article 32-2 (Fact-finding survey)
CHAPTER III DISPOSITION ON DELINQUENCY
SECTION 1 Procedures for Collecting Delinquent Local Taxes
Article 33 (Attachment)
Article 34 (Presentation of identity card)
Article 35 (Authority to conduct and methods of conducting search)
Article 36 (Authority to inquire and inspect after collecting delinquent local taxes)
Article 37 (Establishing participants)
Article 38 (Record of attachment)
Article 39 (Nullifying fraudulent conduct and restoration to original condition)
Article 39-2 (Entrustment of disposition on delinquency)
SECTION 2 Property Prohibited from Attachment
Article 40 (Property prohibited from attachment)
Article 41 (Property not subject to attachment with condition)
Article 42 (Restrictions on attachment of salaries)
Article 43 (Prohibition of attachment in excess)
SECTION 3 Validity of Collection of Delinquent Taxes
Article 44 (Attachment of property on which right of pledge Is established)
Article 45 (Validity of collection of delinquent local taxes on property provisionally attached or disposed of)
Article 46 (Validity of attachment of fruits)
Article 47 (Validity of collection of delinquent taxes in cases of inheritance or merger)
SECTION 4 Attachment of Movables and Securities
Article 48 (Attachment of movables and securities)
Article 49 (Use of or making profits from attached movable property)
Article 50 (Collection of claims on securities)
SECTION 5 Garnishment
Article 51 (Procedures for garnishment)
Article 52 (Validity of garnishment)
Article 53 (Scope of garnishment)
Article 54 (Attachment of continuous income)
SECTION 6 Attachment of Real Estate
Article 55 (Procedures for attachment of real estate)
Article 56 (Procedures for attachment of motor vehicles)
Article 57 (Validity of attachment of real estate)
Article 58 (Giving notice of attachment to mortgagee)
Article 59 (Use of or making profits from attached real estate)
Article 60 (Claim to ownership by third party)
SECTION 7 Attachment of Intangible Property Rights
Article 61 (Attachment of intangible property rights)
Article 62 (Attachment of rights to state or public property)
SECTION 8 Release from Attachment
Article 63 (Requirements for release from attachment)
Article 64 (Release from attachment)
Article 65 (Exemption from fees for registration of real estate)
SECTION 9 Request for Delivery and Participation in Attachment
Article 66 (Request for delivery)
Article 67 (Participation in attachment)
Article 68 (Validity of participation in attachment)
Article 69 (Application mutatis mutandis to release from attachment)
Article 70 (Cancelling requests for delivery)
SECTION 10 Sale of Attached Property
Article 71 (Public auction)
Article 71-2 Deleted.
Article 72 (Private contract)
Article 73 (Examination of current status of property subject to sale at public auction)
Article 74 (Determination of estimated sale price)
Article 75 (Place of public auction)
Article 76 (Security deposit for public auction)
Article 77 (Limitation of purchasers)
Article 78 (Methods and public announcement of public auction)
Article 79 (Entrustment of record or registration of attached property of which public auction Is publicly announced)
Article 80 (Notification of public auction)
Article 81 (Request for distribution)
Article 82 (Preparation and keeping of detailed statement of property to be sold at public auction)
Article 83 (Revocation of public auction and public announcement of revocation thereof)
Article 84 (Period of public announcement of public auction)
Article 85 (Suspending public auctions)
Article 86 (Cancellation of record or registration of attached property of which public auction is publicly announced)
Article 87 (Restrictions on participation in public auction)
Article 88 (Bidding and opening of bids)
Article 89 (Preemption right of co-owners and spouses)
Article 90 (Reporting on purchase in subordinate order)
Article 91 (Resale in public)
Article 92 (Determination of sale and deadline for payment of purchase price)
Article 92-2 (Payment of differences in purchase price)
Article 93 (Demand for payment of purchase price)
Article 94 (Validity of payment of purchase price)
Article 95 (Revocation of determination of sale)
Article 96 (Procedures for transfer of rights to property sold)
SECTION 11 Liquidation
Article 97 (Scope of distributed money)
Article 98 (Designation of date of distribution)
Article 99 (Methods of distribution)
Article 100 (Distribution of proceeds from sale of state or public property)
Article 101 (Preparation of statement of distribution)
Article 102 (Objection to statement of distribution)
Article 102-2 (Deemed withdrawal of objection to distribution statement)
Article 103 (Depositing distributed money)
Article 103-2 (Distribution of deposit money)
SECTION 11-2 Public Auction by Proxy
Article 103-3 (Public auction by proxy)
Article 103-4 (Sale by institutions specializing in sale by proxy)
SECTION 12 Suspension or Deferment of Collection of Delinquent Local Taxes
Article 104 (Suspension of Disposition on Default)
Article 105 (Deferment of collecting delinquent local taxes)
Article 106 (Temporary write-off)
Article 107 (Application mutatis mutandis of National Tax Collection Act to disposition on delinquency)
ADDENDA <Act No. 14476, Dec. 27, 2016>
ADDENDA <Act No. 14524, Jan. 4, 2017>
ADDENDA <Act No. 14839, Jul. 26, 2017>
ADDENDUM <Act No. 15294, Dec. 26, 2017>
ADDENDA <Act No. 16040, Dec. 24, 2018>
ADDENDA <Act No. 16652, Nov. 26, 2019>
ADDENDUM <Act No. 16886, Jan. 29, 2020>
ADDENDA <Act No. 16957, Feb. 4, 2020>
ADDENDA <Act No. 17092, Mar. 24, 2020>
ADDENDA <Act No. 17574, Dec. 8, 2020>
ADDENDA <Act No. 17651, Dec. 22, 2020>
ADDENDA <Act No. 17770, Dec. 29, 2020>
ADDENDA <Act No. 17893, Jan. 12, 2021>
ADDENDA <Act No. 18794, Jan. 28, 2022>
ADDENDA <Act No. 19228, Mar. 4, 2023>
ADDENDA <Act No. 19231, Mar. 14, 2023>
ADDENDA <Act No. 19563, Jul. 18, 2023>
ADDENDA <Act No. 19861, Dec. 29, 2023>
ADDENDA <Act No. 20631, Dec. 31, 2024>