Statutes of the Republic of Korea

No. 36129
Promulgation Date 2026-02-27
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 nonresident)

Article 3 (Determination of executives, employees of overseas local corporations, etc. as residents)

Article 3-2 Deleted.

Article 4 (Calculation of period of residence)

Article 4-2 (Calculation of amount of income from trust)

Article 5 (Determination of and reporting on place for tax payment)

Article 6 (Designation and notice of places for tax payment)

Article 7 (Reporting on change of places for 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 sideline 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)

Article 9-4 (Scope of non-taxable business of cultivating plants)

Article 9-5 (Scope of income from non-taxable fishing or aquaculture)

Article 10 (Scope of soldiers in active service)

Article 10-2 (Scope of non-taxable parental leave allowance)

Article 11 (Scope of school expenses)

Article 12 (Scope of pay in nature of reimbursement 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 received by manufacturing workers)

Article 17-2 (Scope of tax-exempt childbirth support paid by enterprises)

Article 17-3 (Scope of non-taxable compensations for employee's invention)

Article 17-4 (Scope of pay in nature of welfare benefits)

Article 17-5 (Scope of non-taxable discount amounts received by executive officers)

Article 18 (Scope of non-taxable other income)

Article 19 (Scope of non-taxable income of religion-related workers)

SECTION 2 Tax Base and Calculation of Tax Amount

Article 20 (Scope of workers employed on daily basis, computation of house rental income)

Article 20-2 (Requirements for withdrawal for purpose of medical treatment or due to inevitable circumstances)

Article 21 (Scope of income subject to separate taxation similar to lottery prize income)

Article 22 Deleted.

Article 22-2 (Interest income from state bonds)

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 of collective investment schemes)

Article 26-3 (Scope of dividend income)

Article 27 (Calculation of deemed dividends)

Article 27-2 (Scope of conversion of firms)

Article 27-3 (Corporations exempted from corporate tax)

Article 28 Deleted.

Article 29 Deleted.

Article 30 Deleted.

Article 31 (Scope of manufacturing business)

Article 32 Deleted.

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 37-2 (Scope of tangible business-use asset)

Article 38 (Scope of wage and salary income)

Article 39 Deleted.

Article 40 (Calculation of public pension income)

Article 40-2 (Pension account)

Article 40-3 (Order of withdrawal from pension account)

Article 40-4 (Transferring money into pension account)

Article 41 (Scope of other income)

Article 42 Deleted.

Article 42-2 (Scope of retirement income)

Article 43 (Special cases concerning determination of retirement)

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)

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 concerning 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 amount equivalent to gains on insurance settlement used for acquisition of tangible assets as necessary expenses)

Article 60 (Calculation of national subsidies used for acquisition of assets for business 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 (Reporting on depreciation methods)

Article 65 (Changes of depreciation methods)

Article 66 (Definition of declining balance method, straight line method)

Article 67 (Constructive instant 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 depreciation costs)

Article 74 (Inclusion of VAT input tax in necessary expenses)

Article 75 (Calculation of interest of construction funds)

Article 76 (Interest on loan, creditor of which is obscure)

Article 77 Deleted.

Article 78 (Expenditure not related to business)

Article 78-2 (Order to exclude paid interest from necessary expenses)

Article 78-3 (Special cases concerning exclusion of expenses related to business-use passenger vehicles from necessary expenses)

Article 79 (Scope of donations)

Article 79-2 Deleted.

Article 80 (Scope of donations determined in consideration of public interests)

Article 81 (Calculation of donations and business promotion expenses)

Article 82 Deleted.

Article 83 (Scope of business promotion expenses)

Article 84 Deleted.

Article 85 (Calculation of maximum limit of business promotion expenses for business operators with at least two places of business)

Article 86 Deleted.

Article 87 (Calculation of necessary expenses for other income)

Article 88 (Calculation of amount of other income of virtual assets)

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)

Article 97 (Profits and losses from redemption of assets and debts in foreign currency)

Article 98 (Disaffirmation of calculation by wrongful acts)

Article 99 (Special cases concerning calculation of amount of income on trade with nonresident)

Article 100 (Cumulative taxation for joint business)

Article 100-2 (Succession of pension account)

Article 101 (Deduction of losses and losses carried forward)

Article 102 (Scope, etc. of bonds, etc.)

Article 102-2 Deleted.

Article 102-3 Deleted.

Article 103 Deleted.

Article 104 (Wage and salary income deductions)

Article 105 (Years of continuous service)

Article 106 (Personal deduction for dependents)

Article 107 (Scope of persons with disability)

Article 108 (Deduction for women)

Article 108-2 Deleted.

Article 108-3 (Deduction of interest expenses for mortgage-backed retirement pension)

Article 109 Deleted.

Article 109-2 Deleted.

Article 110 Deleted.

Article 110-2 Deleted.

Article 110-3 Deleted.

Article 111 Deleted.

Article 112 (Deduction for housing funds)

Article 112-2 Deleted.

Article 113 (Special income deductions and special tax credits)

Article 113-2 Deleted.

Article 114 (Scope of those who withdraw temporarily)

SECTION 5 Tax Rate and Deduction of Amount of Tax

Article 115 Deleted.

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 116-4 (Special cases concerning tax credit for transmission of issued electronic invoices)

Article 117 (Foreign tax credit)

Article 117-2 (Special cases concerning tax credit for foreign corporate tax paid by indirect investment companies)

Article 118 (Tax credit for loss by disasters)

Article 118-2 (Tax credit for pension accounts)

Article 118-3 (Special provisions concerning conversion of payments exceeding maximum tax credit for pension accounts into payments for pertinent year)

Article 118-4 (Tax credit for insurance premiums)

Article 118-5 (Tax credit for medical expenses)

Article 118-6 (Tax credit for educational expenses)

Article 118-7 (Tax credit for donations)

Article 118-8 (Scope of compliant business operators)

Article 119 (Calculation of common profits and losses)

Article 119-2 (Scope of income from overseas navigation)

Article 119-3 (Methods of application where tax exemption or reduction or tax credit exceeds calculated tax amount)

SECTION 6 Special Cases in Calculation of Amount of Tax

Article 120 (Special cases concerning calculations of tax on excess repayment from workplace mutual-aid association)

Article 121 Deleted.

Article 121-2 Deleted.

Article 122 (Special cases in calculation of amount of tax for realty dealers)

Article 122-2 (Special cases concerning calculation of business income with respect to house rental income subject to separate taxation)

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 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 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 131-2 (Scope of business operators subject to external tax adjustment)

Article 131-3 (Adjustment team)

Article 132 (Detailed statement of received receipts)

Article 133 (Submission of certificate of confirmation of compliant filing)

Article 134 (Additional return)

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 tax reduction or exemption)

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 (Reporting 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)

Article 146 Deleted.

Article 146-2 Deleted.

Article 147 (Penalty tax on negligence in submitting or preparing detailed statement of reception of receipts and penalty tax on negligence in receiving evidentiary documents)

Article 147-2 (Penalty tax on negligence in reporting on current status of business place)

Article 147-3 (Penalty tax for unfaithful registration and reporting of joint business place)

Article 147-4 (Penalty tax on negligence in issuing cash receipts.)

Article 147-5 (Special applicability concerning penalty tax in case of revision)

Article 147-6 (Penalty tax on negligence in submitting invoices)

Article 147-7 (Penalty tax on negligence in submitting payment statement)

Article 147-8 (Penalty tax on negligence in submitting calculation statement of reserved income of specific foreign corporation)

Article 148 (Occasional imposition)

Article 149 (Notification of amount of tax and tax base)

Article 149-2 (Refund from loss carryback)

Article 149-3 (Exceptions to non-collection of small sum)

SECTION 11 Special Cases for Places of Joint Business

Article 150 (Special cases for joint place of business)

CHAPTER II-2 (Articles 150-2 through 150-10) Deleted.

SECTION 1 Definition of Transfer

Article 150-2 Deleted.

Article 150-3 Deleted.

Article 150-4 Deleted.

SECTION 2 Deleted

Article 150-5 Deleted.

SECTION 3 Deleted

Article 150-6 Deleted.

Article 150-7 Deleted.

Article 150-8 Deleted.

Article 150-9 Deleted.

Article 150-10 Deleted.

Article 150-11 Deleted.

Article 150-12 Deleted.

Article 150-13 Deleted.

Article 150-14 Deleted.

Article 150-15 Deleted.

Article 150-16 Deleted.

Article 150-17 Deleted.

Article 150-18 Deleted.

Article 150-19 Deleted.

Article 150-20 Deleted.

Article 150-21 Deleted.

Article 150-22 Deleted.

Article 150-23 Deleted.

Article 150-24 Deleted.

Article 150-25 Deleted.

Article 150-26 Deleted.

SECTION 4 Deleted

Article 150-27 Deleted.

Article 150-28 Deleted.

Article 150-29 Deleted.

SECTION 5 Deleted

Article 150-30 Deleted.

Article 150-31 Deleted.

SECTION 6 Deleted

Article 150-32 Deleted.

Article 150-33 Deleted.

Article 150-34 Deleted.

Article 150-35 Deleted.

CHAPTER III RESIDENT'S TAX LIABILITIES FOR CAPITAL GAINS

SECTION 1 Definition of Transfer

Article 151 (Scope of transfer)

Article 152 (Definition of land substitution, etc.)

Article 152-2 (Scope of securities depository receipts)

Article 152-3 (Scope of one household)

Article 152-4 (Scope of housing)

Article 152-5 (Scope of pre-completion apartment ownership)

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 on long-term security)

Article 155-3 (Special cases concerning one house for one household on Win-Win Rental Housing)

Article 156 (Scope of high-priced houses)

Article 156-2 (Special cases concerning one house for one household in cases of owning house and right to acquire new house as association member)

Article 156-3 (Special cases concerning one house for one household in cases of owning house and pre-completion apartment ownership)

SECTION 3 Calculation of Amount of Capital Gains

Article 157 (Scope of majority stockholders of listed corporations)

Article 157-2 (Scope of small and medium enterprises and middle-standing enterprises )

Article 157-3 (Scope of Overseas Shares)

Article 158 (Scope of oligopolistic stockholders)

Article 158-2 (Scope of relocation rights excluding from capital gains)

Article 159 (Calculation of gains on transfer of gift of encumberedproperty)

Article 159-2 (Scope of derivatives, etc.)

Article 159-3 (Beneficial rights excluding from taxation on capital gains tax)

Article 159-4 (Special deduction for long-term possession)

Article 160 (Calculation of gains on transfer of high-priced houses)

Article 161 (Calculation of amount of capital gains on house having Immediately preceding residential house)

Article 161-2 (Calculation of gains on derivatives, etc.)

Article 161-3 (Calculation of actual transaction value of assets transferred at high price to person other than specially related corporation)

Article 162 (Time of transfer or acquisition)

Article 162-2 (Value of transfer of rights to develop and use underground water)

Articles 162-3 Deleted.

Articles 162-4 Deleted.

Articles 162-5 Deleted.

Article 163 (Necessary expenses for transferred assets)

Article 163-2 (Special provisions concerning calculation of necessary expenses for capital gains)

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 of gains from transfer)

Article 167 (Calculation of capital gains by misconduct)

Article 167-2 (Aggregating of asset losses from transfer)

Article 167-3 (Scope of houses falling under at least three houses for one household)

Article 167-4 (Scope of houses excluded from at least three houses, right to acquire house or pre-completion apartment ownership for one household)

Article 167-5 (Scope of land appurtenant to houses owned for short period)

Article 167-6 Deleted.

Article 167-7 (Scope of stocks of corporation excessively owning land for non-business use)

Article 167-8 (Scope of majority stockholders and small and medium enterprises)

Article 167-9 (Flexible tax rate of capital gains tax on derivatives, etc.)

Article 167-10 (Scope of houses constituting one of two houses for one household subject to imposition of heavy taxation of capital gains tax)

Article 167-11 (Scope of houses excluded from two houses for one household, rights to buy house as association members or pre-completion apartment ownership)

Article 168 (Scope of assets excluding unregistered transfer)

Article 168-2 Deleted.

Article 168-3 (Criteria for designation of designated areas)

Article 168-4 (Organization and operation of Deliberative Committee on Stabilization of Real Estate Prices)

Article 168-5 (Designation procedures 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 of farmland)

Article 168-9 (Scope of forest land)

Article 168-10 (Scope of sites for pasturage)

Article 168-11 (Scope of other land used for business)

Article 168-12 (Scope of land appurtenant to house)

Article 168-13 (Scope of villas and standard for application)

Article 168-14 (Criteria for determination of land not deemed land for non-business use 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 (Application and issuance of real estate transfer notification certificate)

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 Deleted.

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 determination and revision)

Article 177 (Notification of tax base and amount of tax for capital gains)

Article 177-2 (Inquiry on particulars of stock transactions)

Article 177-3 (Preparation of statement of changes in List of beneficiaries of trust)

Article 178 (Methods for retaining books and records on stocks)

SECTION 7 Capital Gains Tax on Transfer of Overseas Assets

Article 178-2 (Scope of capital gains from overseas assets)

Article 178-3 (Calculation of market value of overseas assets)

Article 178-4 (Necessary expenses for capital gains of overseas assets)

Article 178-5 (Conversion into foreign currency for gains from transfer of overseas assets)

Article 178-6 Deleted.

Article 178-7 (Foreign tax credit on capital gains of overseas assets)

SECTION 8 Special Cases concerning Taxation on Domestic Stocks upon Departure of Residents

Article 178-8 (Scope of majority stockholders)

Article 178-9 (Market value as at date of departure)

Article 178-10 (Tax credits)

Article 178-11 (Return and payment on stocks owned by persons transferring residence abroad)

Article 178-12 (Deferment of payment)

CHAPTER IV TAX LIABILITIES OF NONRESIDENTS

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

Article 178-13 Deleted.

Article 179 (Scope of domestic source income of nonresidents)

Article 179-2 (Requirements for approval of qualified foreign financial companies)

Article 179-3 (Matters to be observed by qualified foreign financial companies)

Article 179-4 (Application for non-taxation on interest income and capital gains of state bonds of nonresident)

Article 179-5 (Return and payment on income from state bonds by residents)

Article 180 (Scope of agent of nonresident)

Article 180-2 (Method of taxation on nonresident)

SECTION 2 Global Taxation on Nonresidents

Article 181 (Calculation of tax base and amount of tax in global taxation)

Article 181-2 (Calculation of domestic source income concerning the transaction between domestic place of business and main office)

Article 182 (Return 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 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)

SECTION 3 Deleted

Article 183-5 Deleted.

Article 183-6 Deleted.

Article 183-7 Deleted.

Article 183-8 Deleted.

Article 183-9 Deleted.

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 duty to withhold retirement income tax)

Article 184-4 (Representation and delegation of duties of withholding tax on income generated from stocks deposited in Korea Securities Depository)

Article 184-5 Deleted.

Article 185 (Payment of withholding taxes)

Article 186 (Special cases concerning payment of withholding taxes)

Article 187 Deleted.

Article 187-2 (Scope of life-long pension agreement)

Article 187-3 (Withholding tax rate for receipt of pension as retirement income)

Article 188 (Real name for interest or dividend income)

Article 189 (Simplified tax withholding table)

Article 189-2 (Withholding tax from income received from indirect investment companies)

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)

Article 193-3 Deleted.

Article 194 (Application of simplified tax withholding table for wage and salary income)

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 (Wage and salary income earners’ reporting on income deductions and tax credits)

Article 199 Deleted.

Article 200 Deleted.

Article 201 (Refund of wage and salary income through year-end tax settlement)

Articles 201-2 through 201-4 Deleted.

Article 201-3 Deleted.

Article 201-4 Deleted.

Article 201-5 (Application of simplified tax withholding table for pension income)

Article 201-6 (Year-end tax settlement for pension income tax)

Article 201-7 (Pension income earners’ reporting on income deductions and tax credits)

Article 201-8 (Issuance of withholding tax receipts for pension income)

Article 201-9 Deleted.

Article 201-10 (Issuance of written confirmation of income deductions and tax credits for confirming tax-exempt amount)

Article 201-11 (Year-end tax settlement for tax amount of business income)

Article 201-12 (Report on income deductions and tax credits on business income subject to year-end tax settlement)

Article 202 (Amount of other income subject to tax withholding)

Article 202-2 (Calculation of deferred retirement income tax and withholding tax)

Article 202-3 (Procedure for refund of retirement income tax)

Article 202-4 (Year-end settlement of religious persons’ income)

Article 203 (Settlement of retirement income tax)

Article 203-2 Deleted.

Article 203-3 Deleted.

Article 203-4 Deleted.

Article 203-5 Deleted.

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 taxpayers association)

SECTION 3 Special Cases of Tax Withholding

Article 206-2 (Special provisions concerning tax withholding from bonus)

Article 206-3 (Special cases concerning withholding tax on income generated from transfer of paintings, calligraphic works, and antiques)

Article 207 (Payment of withholding taxes on nonresident)

Article 207-2 (Application for non-taxation or exemption under tax treaties for nonresidents)

Article 207-3 (Special cases concerning withholding tax on interest, etc. accrued on bonds, etc. of nonresidents)

Article 207-4 (Procedure of prior approval for applying non-taxation, exemption, or limited tax rate under tax treaty)

Article 207-5 (Procedures for requesting correction for applying non-taxation, tax exemption, or limited tax rate under tax treaty)

Article 207-6 Deleted.

Article 207-7 (Payment of amount of tax withheld related to supply of services by nonresident entertainers, etc. and procedures for refund thereof)

Article 207-8 (Special cases concerning nonresidents in withholding procedure for application of limited tax rate under tax treaty)

Article 207-9 (Procedure for correctional claim for applying limited tax rate on non-resident)

Article 207-10 (Scope of withholding agents for income of temporary staffing agency workers of foreign corporations and special procedures therefor)

CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 208 (Preparing and retaining records)

Article 208-2 (Receipt and retainment of documentary evidence of expenditure)

Article 208-3 (Obligation to prepare and retain detailed statement of issuing receipts of donations)

Article 208-4 (Obligation of financial companies to prepare and retain details of issuing certificates)

Article 208-5 (Reporting of business accounts)

Article 209 (Method of separate calculation of common profits and losses)

Article 210 (Installment and use of cash registers)

Article 210-2 (Admission to membership of credit card member stores)

Article 210-3 (Registration as cash receipt merchant)

Article 211 (Preparation and issuance of account statement)

Article 211-2 (Issuance of electronic invoices)

Article 212 (Submission of aggregate table of invoices by seller and aggregate table of invoices by purchaser)

Article 212-2 (Importation invoices)

Article 212-3 (Submission of aggregate table of tax invoices by purchaser)

Article 212-4 (Subject matter and method of issuing purchaser-issued invoice)

Article 213 (Submission of statements of payment)

Article 213-2 (Submission through device issuing cash receipts)

Article 214 (Exemption 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 statements of payment)

Article 216-2 (Special cases concerning duty to submit statements of payment of nonresidents' domestic source income)

Article 216-3 (Submission of evidentiary documents for income deduction and tax credits and administrative guidance therefor)

Article 216-4 (Submission of virtual asset transaction details)

Article 216-5 (Submission of statements of transactions on overseas stock options)

Article 217 (Preparation and keeping of books for tax withholding for interest and dividend)

Article 217-2 Deleted.

Article 217-3 Deleted.

Article 217-4 Deleted.

Article 217-5 Deleted.

Article 218 (Utilization and furnishing of computerized information data on resident registration)

Article 219 (Submission of certified copy of foreigner's registration card)

Article 220 (Assignment of registration of business operator and inherent code number)

Article 221 (Payment of subsidies)

Article 222 (Query and inspection)

Article 223 (Inspection of pension income documents)

Article 224 (Scope of service providers and places of business providers)

Article 225 (Submission of material concerning payment of non-life insurance)

Article 225-2 (Submission, etc. of detailed statements of trading of derivatives, etc. or stocks, etc. of financial investment business entities)

Article 225-3 Deleted.

Article 226 (Sample survey)

CHAPTER VII PENALTY PROVISIONS

Article 227 Deleted.

Article 228 (Criteria for imposition of administrative fines)

ADDENDA <Presidential Decree No. 14467, Dec. 31, 1994>

ADDENDA <Presidential Decree No. 14862, Dec. 30, 1995>

ADDENDA <Presidential Decree No. 14721, Jul. 6, 1995>

ADDENDA <Presidential Decree No. 14739, Jul. 20, 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. 16682, 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>

ADDENDA <Presidential Decree No. 22811, Mar. 31, 2011>

ADDENDA <Presidential Decree No. 22950, Jun. 3, 2011>

ADDENDA <Presidential Decree No. 22977, Jun. 24, 2011>

ADDENDA <Presidential Decree No. 23113, Aug. 30, 2011>

ADDENDA <Presidential Decree No. 23139, Sep. 15, 2011>

ADDENDA <Presidential Decree No. 23218, Oct. 14, 2011>

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

ADDENDA <Presidential Decree No. 23588, Feb. 2, 2012>

ADDENDA <Presidential Decree No. 23723, Apr. 13, 2012>

ADDENDA <Presidential Decree No. 23887, Jun. 29, 2012>

ADDENDA <Presidential Decree No. 23964, Jul. 20, 2012>

ADDENDA <Presidential Decree No. 23987, Jul. 24, 2012>

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

ADDENDA <Presidential Decree No. 24076, Aug. 31, 2012>

ADDENDA <Presidential Decree No. 24104, Sep. 14, 2012>

ADDENDA <Presidential Decree No. 24315, Jan. 16, 2013>

ADDENDA <Presidential Decree No. 24356, Feb. 15, 2013>

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

ADDENDA <Presidential Decree No. 24574, Jun. 11, 2013>

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

ADDENDA <Presidential Decree No. 24640, Jun. 28, 2013>

ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>

ADDENDUM <Presidential Decree No. 24709, Sep. 9, 2013>

ADDENDA <Presidential Decree No. 24823, Nov. 5, 2013>

ADDENDA <Presidential Decree No. 25193, Feb. 21, 2014>

ADDENDA <Presidential Decree No. 25249, Mar. 11, 2014>

ADDENDA <Presidential Decree No. 25522, Jul. 28, 2014>

ADDENDA <Presidential Decree No. 25523, Jul. 28, 2014>

ADDENDA <Presidential Decree No. 25641, Sep. 26, 2014>

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

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

ADDENDA <Presidential Decree No. 26067, Feb. 3, 2015>

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

ADDENDA <Presidential Decree No. 26344, Jun. 30, 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. 26659, Nov. 20, 2015>

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

ADDENDUM <Presidential Decree No. 26844, Dec. 31, 2015>

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

ADDENDA <Presidential Decree No. 26982, Feb. 17, 2016>

ADDENDA <Presidential Decree No. 27074, Mar. 31, 2016>

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

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

ADDENDA <Presidential Decree No. 27471, Aug. 31, 2016>

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

ADDENDA <Presidential Decree No. 27506, Sep. 22, 2016>

ADDENDA <Presidential Decree No. 27617, Nov. 29, 2016>

ADDENDA <Presidential Decree No. 27653, Dec. 5, 2016>

ADDENDA <Presidential Decree No. 27793, Jan. 17, 2017>

ADDENDA <Presidential Decree No. 27829, Feb. 3, 2017>

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

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

ADDENDA <Presidential Decree No. 28293, Sep. 19, 2017>

ADDENDA <Presidential Decree No. 28440, Nov. 21, 2017>

ADDENDA <Presidential Decree No. 28511, Dec. 29, 2017>

ADDENDA <Presidential Decree No. 28627, Feb. 9, 2018>

ADDENDA <Presidential Decree No. 28637, Feb. 13, 2018>

ADDENDUM <Presidential Decree No. 28946, Jun. 5, 2018>

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

ADDENDA <Presidential Decree No. 29242, Oct. 23, 2018>

ADDENDA <Presidential Decree No. 29523, Feb. 12, 2019>

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

ADDENDA <Presidential Decree No. 30285, Dec. 31, 2019>

ADDENDA <Presidential Decree No. 30395, Feb. 11, 2020>

ADDENDA <Presidential Decree No. 30423, Feb. 18, 2020>

ADDENDA <Presidential Decree No. 30704, May 26, 2020>

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

ADDENDA <Presidential Decree No. 31083, Oct. 7, 2020>

ADDENDA <Presidential Decree No. 31101, Oct. 8, 2020>

ADDENDA <Presidential Decree No. 31222, Dec. 8, 2020>

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

ADDENDA <Presidential Decree No. 31442, Feb. 17, 2021>

ADDENDA <Presidential Decree No. 31472, Feb. 19, 2021>

ADDENDA <Presidential Decree No. 31659, May 4, 2021>

ADDENDA <Presidential Decree No. 31740, Jun. 8, 2021>

ADDENDA <Presidential Decree No. 32104, Nov. 9, 2021>

ADDENDA <Presidential Decree No. 32352, Jan. 21, 2022>

ADDENDA <Presidential Decree No. 32420, Feb. 15, 2022>

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

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

ADDENDUM <Presidential Decree No. 32516, Mar. 8, 2022>

ADDENDA <Presidential Decree No. 32654, May 31, 2022>

ADDENDA <Presidential Decree No. 32830, Aug. 2, 2022>

ADDENDA <Presidential Decree No. 32931, Oct. 4, 2022>

ADDENDA <Presidential Decree No. 32964, Oct. 27, 2022>

ADDENDA <Presidential Decree No. 33207, Dec. 31, 2022>

ADDENDA <Presidential Decree No. 33267, Feb. 28, 2023>

ADDENDA <Presidential Decree No. 33382, Apr. 11, 2023>

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

ADDENDA <Presidential Decree No. 33736, Sep. 26, 2023>

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

ADDENDA <Presidential Decree No. 34061, Dec. 28, 2023>

ADDENDA <Presidential Decree No. 34265, Feb. 29, 2024>

ADDENDA <Presidential Decree No. 34488, May 7, 2024>

ADDENDA <Presidential Decree No. 34591, Jun. 25, 2024>

ADDENDA <Presidential Decree No. 34657, Jul. 2, 2024>

ADDENDA <Presidential Decree No. 34728, Jul. 23, 2024>

ADDENDA <Presidential Decree No. 34873, Sep. 10, 2024>

ADDENDA <Presidential Decree No. 34881, Sep. 10, 2024>

ADDENDA <Presidential Decree No. 34990, Nov. 12, 2024>

ADDENDA <Presidential Decree No. 35121, Dec. 31, 2024>

ADDENDA <Presidential Decree No. 35349, Feb. 28, 2025>

ADDENDA <Presidential Decree No. 35498, May 7, 2025>

ADDENDA <Presidential Decree No. 35608, Jun. 30, 2025>

ADDENDUM <Presidential Decree No. 35811, Oct. 1, 2025>

ADDENDA <Presidential Decree No. 35878, Nov. 28, 2025>

ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>

ADDENDA <Presidential Decree No. 36000, Dec. 31, 2025>

ADDENDA <Presidential Decree No. 36055, Jan. 27, 2026>

ADDENDA <Presidential Decree No. 36129, Feb. 27, 2026>