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ENFORCEMENT DECREE OF THE LOCAL TAX COLLECTION ACT

Presidential Decree No. 27959, Mar. 27, 2017

Amended by Presidential Decree No. 28211, Jul. 26, 2017

Presidential Decree No. 28715, Mar. 27, 2018

Presidential Decree No. 28992, jun. 26, 2018

Presidential Decree No. 29439, Dec. 31, 2018

Presidential Decree No. 30544, Mar. 24, 2020

Presidential Decree No. 31222, Dec. 8, 2020

Presidential Decree No. 31342, Dec. 31, 2020

Presidential Decree No. 31453, Feb. 17, 2021

Presidential Decree No. 31647, Apr. 27, 2021

Presidential Decree No. 32352, Jan. 21, 2022

Presidential Decree No. 32372, Jan. 28, 2022

Presidential Decree No. 32455, Feb. 18, 2022

Presidential Decree No. 32667, jun. 7, 2022

Presidential Decree No. 33326, Mar. 14, 2023

Presidential Decree No. 33368, Mar. 31, 2023

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Decree is to provide for matters mandated by the Local Tax Collection Act and matters necessary for enforcing said Act.
 Article 2 (Certificate of Tax Payment)
A certificate of tax payment specified in the provisions, with the exception of the subparagraphs, of Article 5 (1) of the Local Tax Collection Act (hereinafter referred to as the "Act") shall certify that no other local taxes are delinquent as of the date of issuance of that certificate, apart from the following amounts: <Amended on Apr. 27, 2021; Jan. 28, 2022; Jun. 7, 2022; Mar. 14, 2023>
1. An amount of deferred local taxes under Articles 25, 25-2, 26, or 105 of the Act;
2. An amount of local taxes the collection of which was deferred under Article 140 of the Debtor Rehabilitation and Bankruptcy Act or the amount of delinquent local taxes related to deferring realization of attached property in collecting delinquent local taxes;
3. Where a trustee under Article 2 of the Trust Act (hereinafter referred to as "trustee") is liable for tax payment in kind with regard to property taxes, additional charges, or expenses for disposition on delinquency (hereinafter referred to as "property tax, etc.") of the trustor with trust property pursuant to Article 119-2 of the Local Tax Act (hereinafter referred to as "liability for tax payment in kind"), delinquent property taxes, etc. in relation to the liability for tax payment in kind of such trustee;
4. Where a mortgagee under Article 16 (1) of the Act (hereinafter referred to as "mortgagee") is liable for tax payment in kind with regard to the money collectible by a local government of a transferor with the property mortgaged under Article 75 (1) of the Framework Act on Local Taxes, the delinquent money collectible by the local government in connection with the liability for tax payment in kind of the mortgagee;
5. Where the title trustee of property of a clan under Article 16 (1) of the Act (hereinafter referred to as "title trustee") is liable for tax payment in kind with regard to the money collectible by a local government with the property held in trust under the title of the clan pursuant to Article 75 (3) of the Framework Act on Local Taxes, the delinquent money collectible by the local government in connection with the liability for payment in kind of the title trustee;
6. The amount of a delinquent individual local income tax to which exceptions to collection of the amount of a delinquent tax apply under the subparagraphs of Article 167-4 (1) of the Act on Restriction on Special Cases concerning Local Taxation.
 Article 3 (Government Agencies)
"Government agency prescribed by Presidential Decree" in Article 5 (1) 1 of the Act means corporations, organizations, etc. subject to inspection pursuant to Article 22 (1) 3 and 4 of the Board of Audit and Inspection Act.
 Article 4 (Submission of Certificates of Tax Payment)
(1) Where a person who receives the price under Article 5 (1) 1 of the Act is other than the original contractor, the person shall submit a certificate of tax payment as follows: <Amended on Mar. 24, 2020>
1. Cases due to transferring obligations: The person shall submit certificates of tax payment of both the transferor and transferee;
2. Cases arising from an assignment order of a court: The person shall submit a certificate of tax payment of a creditor who has attached property;
3. Where the person directly receives the subcontract price of construction works pursuant to Article 14 (1) 1 and 2 of the Fair Transactions in Subcontracting Act: The person shall submit a certificate of tax payment of the subcontractor.
(2) “Permission and others in relation to sojourn prescribed by Presidential Decree, such as permission for extension of the period of sojourn” in Article 5 (1) 2 of the Act means any of the following: <Newly Inserted on Mar. 24, 2020; Dec. 31, 2020; Jan. 28, 2022>
1. Reporting on the place of residence in Korea under Article 6 of the Act on the Immigration and Legal Status of Overseas Koreans;
2. Permission for activities, other than those permitted under the original status of stay under Article 20 of the Immigration Act;
3. Permission for and report on change and addition of workplace under Article 21 of the Immigration Act;
4. Granting the status of stay under Article 23 of the Immigration Act;
5. Permission to change the status of stay under Article 24 of the Immigration Act;
6. Permission to extend the period of stay under Article 25 of the Immigration Act;
7. Registration of aliens under Article 31 of the Immigration Act.
 Article 5 (Exceptions to Submission of Certificates of Tax Payment)
(1) In cases falling under Article 5 (1) 1 of the Act, where a person falls under any of the following, he or she need not submit a certificate of tax payment:
1. Where the person receives the price under a private contract specified in the subparagraphs of Article 26 (1) (excluding subparagraph 1 (d) of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which the State Is a Party or in the subparagraphs of Article 25 (1) (excluding subparagraph 7 (a) of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which a Local Government Is a Party;
2. Where the State or a local government receives the price, and the price is vested in the National Treasury or the treasury of the local government;
3. Where a tax official receives the price through garnishment in accordance with collecting delinquent local taxes;
4. Where the competent court deems that it is difficult to proceed with the bankruptcy proceedings because a trustee in bankruptcy prescribed in Article 355 of the Debtor Rehabilitation and Bankruptcy Act is refused to be provided a certificate of tax payment, and the relevant court requests the head of the local government to except the certificate of tax payment from the submission thereof;
5. Where a taxpayer intends to pay the full contract price for the amount of delinquent local taxes, or to pay a portion of the contract price for the full delinquent local taxes.
(2) Where a taxpayer, in cases of Article 5 (1) 4 of the Act, files an application for registration by finalizing a litigation for transfer of ownership of real estate subject to trust or through an execution title equivalent thereto, he or she need not submit a certificate of tax payment. <Newly Inserted on Dec. 31, 2018>
(3) Where a taxpayer should submit a certificate of tax payment because he or she falls under any of the subparagraphs of Article 5 (1) of the Act, the competent authorities, etc. may allow him or her to omit a certificate of tax payment by referring to the head of a local government (limited to the reference through the local tax information and communications network) or by verifying whether he or she has failed to pay local taxes by data-matching administrative information under Article 36 (1) of the Electronic Government Act after obtaining the consent from the taxpayer. <Amended on Dec. 31, 2018>
 Article 6 (Application for and Issuance of Certificates of Tax Payment)
(1) A person who intends to be issued with a certificate of tax payment pursuant to Article 5 (2) of the Act shall file a written application (including electronic document) with a tax official, stating the following matters: <Amended on Jul. 26, 2017; Dec. 8, 2020; Dec. 31, 2020>
1. The name (where the person is a corporation, referring to the name of the corporation; hereinafter the same shall apply), domicile, place of residence, place of business or office of the taxpayer [where a written application is served through the local tax information and communications network under Article 2 (1) 28 of the Framework Act on Local Taxes (hereinafter referred to as “local tax information and communications network”) or the linked information and communications network under subparagraph 31 of that paragraph (hereinafter referred to as “linked information and communications network”), referring to the following electronic mail address, electronic mail box or electronic notification box; hereinafter referred to as "domicile or place of business"]:
(a) Electronic mail address of the account holder who joins the local tax information and communications network;
(b) Electronic mail box in the local tax information and communications network [referring to a place to which he or she may have access to verify the details of notice of local taxes, etc. using the certificate under Article 2 of the Digital Signature Act (limited to the certificate that verifies the real name of a signer) or any means of certification publicly notified by the Minister of the Interior and Safety that verifies his or her identification];
(c) Electronic notice box in the linked information and communications network(referring to a place to which a user of the linked information and communications network may have access to verify the details of notice of his or her local taxes):
2. The purposes of the use of the certificate of tax payment;
3. The number of copies of the certificate of tax payment.
(2) Where a tax official receives an application to issue a certificate of tax payment pursuant to paragraph (1), he or she shall confirm the amount of delinquent local taxes (including the amount of delinquent local taxes which a taxpayer owes to another local government) of the relevant taxpayer and issue a certificate of tax payment.
 Article 7 (Period of Validity of Certificates of Tax Payment)
(1) The period of validity of a certificate of tax payment under Article 5 of the Act shall be 30 days from the date issued: Provided, That where a local tax is notified to the relevant applicant as of the date of the issuance thereof or where the legal deadline of a local tax (excluding a local tax which is reported and paid or which is paid due to special collection) ends within 30 days from the date of issuance thereof, the period of validity thereof may be reduced to the payment deadline for the relevant local tax.
(2) Where a tax official reduces the period of validity pursuant to the proviso of paragraph (1), he or she shall specify the period of validity and reasons for such reduction in the relevant certificate of tax payment.
 Article 8 (Perusal of Unpaid Local Taxes)
(1) A person who intends to file an application for perusal of unpaid local taxes, etc. pursuant to Article 6 (1) and (3) of the Act shall submit an application for perusal of unpaid local taxes, etc. prescribed by Ordinance of the Ministry of the Interior and Safety to the head of a local government, along with the following documents:
1. A document proving the consent of a lessor (referring to a document proving a lease contract, where an application is filed without the consent of the lessor pursuant to the former part of Article 6 (3) of the Act);
2. A document proving the identity of a person who intends to rent.
(2) "Amount prescribed by Presidential Decree" in the former part of Article 6 (3) of the Act means 10 million won.
[This Article Wholly Amended on Mar. 31, 2023]
 Article 9 (Reasons for Exception to Restrictions on Permission)
"Reasons prescribed by Presidential Decree" in Article 7 (1) of the Act means reasons the head of a local government recognizes, in any of the following cases: <Amended on Apr. 27, 2021; Mar. 14, 2023>
1. Where tax payment is notified through service by publication;
2. Where it is difficult for a taxpayer to pay local taxes because the taxpayer has suffered serious economic loss due to damage from a storm, flood, lightning, fire, war, or other disaster or theft;
3. Where it is difficult for a taxpayer to pay local taxes because the taxpayer or his or her family member residing together with him or her requires medical treatment for at least six months due to a disease or serious injury or dies and is in mourning;
4. Where it is difficult for a taxpayer to pay local taxes because his or her business has incurred a serious loss;
5. Where a taxpayer has a reason corresponding to any of the following:
(a) Where he or she is subject to compulsory execution;
(b) Where he or she is declared bankrupt;
(c) Where his or her assets are subject to auction;
(d) Where his or her corporation is dissolved;
6. Where the property of a taxpayer constitutes a reason to suspend collecting delinquent local taxes under Article 104 of the Act;
7. Where a trustee liable for tax payment in kind under Article 119-2 of the Local Tax Act fails to pay a property tax, etc. in relation to such liability for tax payment in kind;
8. Where a mortgagee liable for tax payment in kind under Article 75 (1) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind;
9. Where a title trustee liable for tax payment in kind under Article 75 (3) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind;
10. Where there are reasons corresponding to those specified in subparagraphs 1 through 6.
 Article 10 (Reporting on Business Subject to Restrictions on Government Licensed Business)
"Reporting prescribed by Presidential Decree" in Article 7 (1) of the Act means reporting necessary to lawfully conduct business provided for in attached Table 1 of the Enforcement Decree of the Local Tax Act. <Amended on Dec. 31, 2020>
 Article 11 (Procedures for and Methods of Imposing Restrictions on Government Licensed Business)
Where the head of a local government requests the competent authorities not to grant permission, etc. (hereinafter referred to as "permission, etc.") under Article 7 (1) of the Act pursuant to the aforesaid paragraph, the procedures and methods for imposing restrictions on permission, etc. shall be prescribed by Ordinance of the Ministry of the Interior and Safety. <Amended on Jul. 26, 2017>
 Article 12 (Calculating Number of Times Taxpayer Has Failed to Pay Local Taxes and Reasons for Exception to Suspension of Government Licensed Business or to Revocation of Permission Therefor)
(1) The number of occasions a taxpayer has failed to pay local taxes under Article 7 (2) of the Act shall be calculated by regarding one copy of a notice to pay a local tax as one occasion.
(2) "Cases prescribed by Presidential Decree" in Article 7 (2) of the Act means any of the subparagraphs of Article 9, where the head of a local government recognizes reasons therefor.
 Article 13 (Procedures for Suspending Government-Licensed Business or Revocation of Permission Therefor)
Where the head of a local government intends to request the competent authorities to suspend government-licensed business or to revoke permission, etc. therefor pursuant to Article 7 (2) of the Act, he or she shall make a written request, stating the following:
1. The name and domicile or place of business of a business entity;
2. Items of business;
3. Reasons suspending business or revoking permission, etc. is required;
4. Other references.
 Article 14 (Replying Results of Measures concerning Requests for Restrictions on Government Licensed Business)
Where the head of a local government makes a request under Article 7 (1) or (2) of the Act, the competent authorities shall notify the head of the relevant local government of the result of measures taken, without delay.
 Article 15 (Requests for Ban on Departing from Republic of Korea or Lifting Thereof)
(1) "Person ... prescribed by Presidential Decree" in Article 8 (1) of the Act means any of the following persons recognized by the head of a local government or the head of an association of local governments (hereinafter referred to as "local tax association") under Article 151-2 of the Framework Act on Local Taxes (limited to a person entrusted by the head of a local government with the collection of delinquent local taxes; hereinafter referred to as "the head of a local tax association") as a person against whom it is impracticable to secure tax claims by means of attaching and selling property at a public auction, providing security, a tax guarantee issued by a guarantor, etc. and who is likely to evade the collection of delinquent local taxes: <Amended on Jun. 26, 2018; Dec. 31, 2020; Jan. 28, 2022>
1. A person whose spouse or lineal ascendant or descendant has emigrated to a foreign country (including where the person is staying in a foreign country long-term for at least three years);
2. A person who has remitted money equivalent to at least US$ 30,000 for the last two years as of the date the ban on departing from the Republic of Korea is requested;
3. A person whose overseas assets equivalent to at least US$ 30,000 have been discovered;
4. A person who has failed to pay a large amount of local taxes or habitually, whose list is disclosed pursuant to Article 11 (1) of the Act;
5. A person who has departed from and returned to the Republic of Korea at least three times or who has stayed overseas for at least six months in a state that the amount of delinquent local taxes is at least 30 million won for the last one year as of the date the departure ban from the Republic of Korea is requested: Provided, That where he or she has stayed overseas for justifiable reasons, such as for business, medical treatment of disease, the death of his or her lineal ascendant or descendant, the foregoing shall not apply to the number of times he or she has departed from and returned to the Republic of Korea or the number of days of his or her overseas stay;
6. A person in whose case an action for nullifying fraudulent conduct and reinstating a right is pending pursuant to Article 39 of the Act or an action for revoking a false contract which has been executed collusively with a third party is pending pursuant to Article 71 (4) of the Framework Act on Local Taxes.
(2) Where the head of a local government or the head of a local tax association requests the Minister of Justice to ban the departure of a delinquent taxpayer from the Republic of Korea pursuant to Article 8 (1) of the Act, he or she shall specify the following matters: <Amended on Jan. 28, 2022>
1. An item of the subparagraphs of paragraph (1) under which the delinquent taxpayer falls;
2. A reason it is impracticable to secure tax obligations by attaching property, selling attached property at public auction, providing security, a tax guarantee issued by a guarantor, etc.;
3. A reason the head of the local government deems a delinquent taxpayer likely to evade the collection of delinquent local taxes.
(3) "Where other reasons prescribed by Presidential Decree exist" in Article 8 (3) 4 of the Act means where the amount of delinquent local taxes falls below 30 million won following the payment of delinquent local taxes, the revocation of determination of imposition, etc. <Amended on Jun. 26, 2018>
(4) Where the head of a local government or the head of a local tax association recognizes that a person banned from departing the Republic of Korea falls under any of the following subparagraphs and is unlikely to flee overseas for the purpose of evading the collection of delinquent local taxes, the head of the local government or the head of the local tax association may request the Minister of Justice to lift the ban on his or her departure from the Republic of Korea: <Amended on Jan. 28, 2022>
1. Where the person intends to depart from the Republic of Korea with a specific business plan, such as executing an overseas construction contract, opening an export letter of credit, and executing a joint venture contract with a foreigner;
2. Where the person intends to depart from the Republic of Korea because his or her lineal ascendant or descendant residing overseas dies;
3. Where the head of the local government deems that it is necessary to lift the ban departing from the Republic of Korea due to extenuating circumstances, such as the medical treatment of the person, in addition to reasons under subparagraphs 1 and 2.
 Article 16 (Providing Data on Delinquent Local Taxes or Temporary Write-Offs)
(1) "Cases prescribed by Presidential Decree" in the proviso, with the exception of the subparagraphs, of Article 9 (1) of the Act means any of the following cases: <Amended on Dec. 31, 2020; Apr. 27, 2021; Mar. 14, 2023>
1. Where a taxpayer falls under subparagraphs 1 through 3 of Article 25 the Act;
2. Where collecting delinquent local taxes is deferred pursuant to Article 105 (1) of the Act;
3. Where a trustee liable for tax payment in kind under Article 119-2 of the Local Tax Act fails to pay a property tax, etc. in relation to such liability for tax payment in kind;
4. Where a mortgagee liable for tax payment in kind under Article 75 (1) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind;
5. Where a title trustee liable for tax payment in kind under Article 75 (3) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind.
(2) "Amount prescribed by Presidential Decree" in Article 9 (1) 1 and 2 of the Act means five million won, respectively.
[Title Amended on Jan. 28, 2022]
 Article 17 (Requests for Providing Data on Delinquent Local Taxes or Temporary Write-Offs)
(1) A person who requests data related to delinquent local taxes or temporary write-offs (referring to data on the personal information of delinquent taxpayers or persons subject to temporary write-off, or the amount of delinquent local taxes or temporary write-off; hereafter the same shall apply) pursuant to Article 9 of the Act (hereafter in this Article referred to as "requester") shall submit documents stating the following matters to the head of a local government or the head of a local tax association: <Amended on Jan. 28, 2022>
1. The name and domicile or place of business of the requester;
2. Details of data requested and the purposes of the use thereof.
(2) The head of a local government or the head of a local tax association requested to provide data related to delinquent local taxes or temporary write-offs pursuant to paragraph (1) may provide such data in the file of data regarding delinquent local taxes or temporary write-offs under paragraph (3) (referring to data storage devices or other media similar thereto in which data on delinquent local taxes or temporary write-offs are recorded and stored; hereinafter the same shall apply) or in writing. <Amended on Jan. 28, 2022>
(3) Where the head of a local government or the head of a local tax association processes data on delinquent local taxes or temporary write-offs by means of an electronic data processing system, he or she may prepare a file of data on delinquent local taxes or temporary write-offs. <Amended on Jan. 28, 2022>
(4) Where provision of data on delinquent local taxes or temporary write-offs provided pursuant to paragraph (2) is no longer required for reasons such as payment of delinquent local taxes and completion of extinctive prescription of the right to collect local tax, the head of a local government shall notify a requester of such fact within 15 days from the date the reasons arise. <Amended on Jan. 28, 2022>
(5) Except as provided in paragraphs (1) through (4), matters necessary for the request, provision, arrangement, management, storage, etc. of data on delinquent local taxes or temporary write-offs shall be prescribed by the head of a local government or in the rules of a local tax association. <Amended on Jan. 28, 2022>
[Title Amended on Jan. 28, 2022]
 Article 18 (Scope of Providing Data concerning Delinquent Local Taxes of Foreigners and Procedures for Provision Thereof)
(1) "Amount prescribed by Presidential Decree" in Article 10 (1) 1 of the Act means one million won.
(2) "Amount prescribed by Presidential Decree" in Article 10 (1) 2 of the Act means 50,000 won.
(3) Where the Minister of the Interior and Safety or the head of a local government processes data concerning delinquent local taxes of foreigners under Article 10 (1) of the Act using the electronic data processing system, he or she may prepare a data file concerning delinquent local taxes and submit such data file to the Minister of Justice through the local tax information and communications network. <Amended on Jul. 26, 2017>
 Article 19 (Disclosure of List of Persons Substantially or Habitually Delinquent in Payment of Local Taxes)
(1) "Where ... grounds prescribed by Presidential Decree exist" in the proviso of Article 11 (1) of the Act means any of the following cases: <Amended on Dec. 31, 2020; Apr. 27, 2021; Jan. 28, 2022; Mar. 14, 2023>
1. Where the delinquent taxpayer has paid at least 50/100 of the amount of delinquent taxes;
2. Where the delinquent taxpayer has obtained deferment of collecting delinquent local taxes in accordance with the determination of approval of a rehabilitation plan under Article 243 of the Debtor Rehabilitation and Bankruptcy Act and is under the period of such deferment, or pays delinquent local taxes in accordance with the payment schedule in a rehabilitation plan;
3. Where a local tax deliberation committee prescribed in Article 147 (1) of the Framework Act on Local Taxes or a local tax collection deliberation committee under paragraph (2) of that Article deems that the disclosure has no practical benefits or is inappropriate in consideration of the financial standing of the delinquent taxpayer, whether he or she is a minor, and other circumstances;
4. Where a trustee liable for tax payment in kind under Article 119-2 of the Local Tax Act fails to pay a property tax, etc. in relation to such liability for tax payment in kind;
5. Where a mortgagee liable for tax payment in kind under Article 75 (1) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability to tax payment in kind;
6. Where a title trustee liable for tax payment in kind under Article 75 (3) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind.
(2) Where the head of a local government or the head of a local tax association notifies persons subject to disclosure that they are on the list of delinquent taxpayers subject to disclosure pursuant to Article 11 (3) of the Act, he or she shall urge them to pay the delinquent taxes, and if they have any reasons to be excluded from the disclosure, he or she shall notify them to submit explanatory materials thereon. <Amended on Jan. 28, 2022>
(3) Where the head of a local government discloses the list of delinquent taxpayers who are corporations, he or she may disclose the representatives of such corporations, concurrently.
 Article 19-2 (Request for Statement of Opinions by Delinquent Taxpayers regarding Court-Ordered Confinement)
(1) The head of a local government shall notify a delinquent taxpayer of the following in writing (in cases of electronic documents, limited to where the delinquent taxpayer gives his or her consent) so that he or she submits explanatory materials or requests the statement of his or her opinions pursuant to Article 11-4 (3) of the Act:
1. The name and address of the delinquent taxpayer;
2. The following matters regarding court-ordered confinement:
(a) The requirements for court-ordered confinement under the subparagraphs of Article 11-4 (1) of the Act;
(b) The period of court-ordered confinement under the provisions, with the exception of the subparagraphs, of Article 11-4 (1) of the Act;
(c) The fact that the delinquent taxpayer fails to pay a local tax, which is the reason for filing an application for court-ordered confinement;
3. The following matters regarding the submission of explanatory materials and a request for the statement of opinions under Article 11-4 (3) of the Act:
(a) The fact that the delinquent taxpayer may submit explanatory materials to the head of a local government or may state his or her opinions to a local tax deliberation committee under Article 147 (1) of the Framework Act on Local Taxes;
(b) The period of submitting explanatory materials and of requesting the statement of opinions under item (a); in such cases, the period shall be at least 30 days from the date of receipt of the notice;
(c) A method of submitting explanatory materials or requesting the statement of opinions under item (a);
4. The fact that the execution of court-ordered confinement will be completed if the delinquent taxpayer pays delinquent local taxes pursuant to Article 11-4 (6) of the Act;
5. Other matters equivalent to those prescribed in subparagraphs 1 through 4, which are determined by the head of a local government to be necessary for submitting explanatory materials or requesting the statement of opinions.
(2) Upon receipt of a request for the statement of opinions by a delinquent taxpayer under Article 11-4 (3) of the Act, the head of a local government shall notify the delinquent taxpayer of the date, time, and place of a meeting of the local tax deliberation committee under Article 147 (1) of the Framework Act on Local Taxes Act no later than three days before the meeting is held.
[This Article Newly Inserted on Jun. 7, 2022]
CHAPTER II COLLECTION
SECTION 1 Procedures for Collection
 Article 20 (Notice to Pay Local Taxes)
Notice to pay local taxes under Article 12 of the Act shall be given by a notice to pay local taxes or payment notice, stating the following:
1. The taxable year, tax items, the amount and the payment deadline for local taxes to be paid;
2. Basis for calculating the amount of local taxes and the place for paying local taxes: Provided, That where at least two local taxes are notified simultaneously by one notice to pay local taxes or notice demanding payment, reasons for calculating the amount of local taxes may be omitted. In such cases, where a taxpayer requests the head of a local government to permit him or her to peruse grounds for calculating the amount of local taxes, a tax official shall immediately permit the taxpayer to peruse reasons for calculating the same.
 Article 21 (Payment Notice of Expenses for Disposition on Delinquency)
The following matters shall be stated in a notice for paying expenses for disposition on delinquency under Article 12 (2) of the Act:
1. The taxable year and tax items of local taxes related to collecting expenses for disposition on delinquency;
2. Expenses for disposition on delinquency, basis for calculating the expenses, the payment deadline for the expenses, and the place where the expenses are to be paid.
 Article 22 (Payment Notice to Secondary Taxpayers)
The following matters shall be stated in a payment notice to a secondary taxpayer under Article 15 of the Act:
1. The name and domicile or place of business of the taxpayer;
2. The taxable year, tax items, the amount, grounds for the calculation, and the payment deadline for delinquent local taxes;
3. The amount of local taxes to be collected from a secondary taxpayer under Articles 45 through 48 of the Framework Act on Local Taxes out of the amount of delinquent local taxes under subparagraph 2, basis for calculating the same, the deadline for payment thereof, and the place of the payment of the local taxes;
4. Provisions applied to a secondary taxpayer.
 Article 23 (Notice to Mortgagees)
Payment notice to a mortgagee or a title trustee (hereafter in this Article referred to "mortgagee, etc.") shall be given in writing, stating the following matters: <Amended on Jan. 28, 2022; Mar. 14, 2023>
1. The name and domicile or place of business of the taxpayers and the mortgagee and others;
2. The taxable year, tax items, the amount and the payment deadline for delinquent local taxes;
3. The amount of local taxes levied on the taxpayers collectible by the local government from the mortgagee and others, out of the amount of delinquent local taxes under subparagraph 2, the basis for computation thereof, and the payment deadline and place;
4. Provisions applied to the taxpayers and the mortgagee and others.
[Title Amended on Jan. 28, 2022]
 Article 24 (Delegation of Collecting Special Metropolitan City Taxes, Metropolitan City Taxes, Do Taxes, and Special Self-Governing Province Taxes)
(1) A Si/Gun/Gu shall bear the expenses incurred in taking measures to collect delinquent Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes within the jurisdiction of the Si/Gun/Gu (Gu means an autonomous Gu; hereinafter the same shall apply), which the head of the Si/Gun/Gu (the head of the Gu means the head of the autonomous Gu; hereinafter the same shall apply) collects pursuant to the main clause of Article 17 (1) of the Act; and the expenses incurred in taking measures to collect delinquent taxes collected after taking measures to collect such delinquent taxes shall be covered by the revenue of the Si/Gun/Gu. <Amended on Mar. 14, 2023>
(2) The rates of subsidies (referring to the ratio of the total amount of money distributed to each Si/Gun/Gu to the amount of money collected by Sis/Guns/Gus and paid to the Special Metropolitan City, a Metropolitan City, a Do, and a Special Self-Governing Province) under Article 17 (2) of the Act shall be 3/100. <Amended on Mar. 14, 2023>
(3) The standards for subsidies to each Si/Gun/Gu (referring to standards for distributing a fixed portion of the Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes which are determined to be subsidies for collecting the same, to each Si/Gun/Gu) under Article 17 (2) of the Act shall be 3/100 of the amount of Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes collectible by each Si/Gun/Gu: Provided, That where necessary in consideration of the actual regional circumstances, the standards for subsidies may be determined otherwise, such as by reflecting the number of taxes collected in addition to the amount of taxes collected, by ordinance of the Special Metropolitan City, Metropolitan City, Do, or Special Self-Governing Province; and where the number of taxes collected is reflected, the number of leisure taxes collected shall be excluded therefrom. <Amended on Mar. 14, 2023>
(4) The Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes collected by the head of a Si/Gun/Gu shall be paid to the treasury of the relevant Special Metropolitan City, Metropolitan City, Do, or Special Self-Governing Province or shall be such treasury through a designated bank or post office, along with a payment report, by the deadline designated as follows: <Amended on Mar. 14, 2023>
1. Until the day immediately following the date such taxes are received in cases of a Si/Gun/Gu in an area where the treasury of the Special Metropolitan City, a Metropolitan City, a Do, or a Special Self-Governing Province, a designated bank, or a post office is located;
2. Within five days from the date such taxes are received in cases of a Si/Gun/Gu in a place other than a place where the treasury of the Special Metropolitan City, a Metropolitan City, a Do, or a Special Self-Governing Province, a designated bank, or a post office is located.
[Title Amended on Mar. 14, 2023]
 Article 25 (Procedures for Entrustment of Collection)
(1) A tax official who intends to entrust collecting local taxes pursuant to Article 18 of the Act shall entrust the collection thereof in writing, stating the following:
1. The domicile or place of business of a taxpayer before and after the change thereof;
2. The taxable year, tax items, objects of taxation, tax base, tax rate, the deadline for payment, and the amount of local taxes the collection of which is entrusted;
3. Whether dunning or notice of demand has been issued, and the date of the issuance thereof;
4. Other references.
(2) A tax official entrusted with collecting local taxes pursuant to paragraph (1) shall without delay send a written confirmation of acquisition to a tax official who has entrusted him or her with collecting local taxes.
(3) Where a tax official has entrusted collecting local taxes pursuant to paragraphs (1) and (2), in which case the collection thereof is delayed or other special reasons exist, the tax official who has entrusted the collection thereof may take measures to collect delinquent local taxes against the relevant delinquent taxpayer upon consulting a tax official entrusted with collecting the same within the jurisdiction of a local government directly entrusted with the collection thereof.
(4) "Rate prescribed by Presidential Decree" in Article 18 (2) 1 of the Act means 30/100.
 Article 26 (Unavoidable Incidents)
An unavoidable incident specified in Article 19 (1) of the Act means an incident that cannot be prevented even if a person fulfills his or her fiduciary duty.
 Article 27 (Local Taxes That May Be Collected before Payment Deadline)
Local taxes that may be collected by a local government before the payment deadline pursuant to Article 22 (1) of the Act shall be limited to any of the following local taxes, which the head of the local government deems impracticable to collect if he or she awaits by the payment deadline:
1. Local taxes regarding which tax returns are filed or a notice is given;
2. Local taxes specially collected;
3. Local taxes collected by a tax association.
 Article 28 (Notice of Collection before Payment Deadline)
Where the head of a local government gives notice under Article 22 (2) of the Act, he or she shall state the purpose of collecting local taxes before the payment deadline pursuant to paragraph (1) of the aforesaid Article in a notice to pay local taxes or payment notice under Article 20: Provided, That where he or she has already given notice to pay local taxes or it is not required to give notice to pay local taxes, he or she shall give written notice (including an electronic document), in which the purpose of changing the payment deadline is stated.
 Article 29 (Methods of Payment and Receipt)
(1) When a taxpayer pays the money collectible by a local government, he or she shall pay such money to the treasury of the local government or a local tax collection agency referred to in paragraph (3).
(2) "Bank account transfer, as prescribed by Presidential Decree" in Article 23 (1) 1 of the Act means where funds are transferred into an account opened at a local tax collection agency under paragraph (3) using any electronic apparatus defined in subparagraph 8 of Article 2 of the Electronic Financial Transactions Act.
(3) "Local tax collection agency prescribed by Presidential Decree" in the provisions, with the exception of the items, of Article 23 (1) 3 of the Act means the following persons:
1. A person who vicariously handles part of the affairs of the treasury of a local government pursuant to Article 49 (1) or (2) of the Enforcement Decree of the Local Accounting Act;
2. A person designated by the head of a local government as a local tax collection agency that conducts a settlement by credit card, debit card, telecommunications billing services, etc. using an information and communications network.
(4) "Money collectible by a local government prescribed by Presidential Decree" in the provisions, with the exception of the items, of Article 23 (1) 3 of the Act means all the money collectible by a local government (including special rural development tax added thereto) except motor vehicle tax with regard to the driving of a motor vehicle.
[This Article Wholly Amended on Mar. 14, 2023]
 Article 30 (Receipt of Money Collectible by Local Governments by Tax Officials)
(1) The treasury of a local government or a local tax collection agency shall receive the money collectible by the local government, but no tax official shall receive such money: Provided, That a tax official may receive the money collectible by a local government in any of the following cases:
1. Where the tax official receives the money in an area prescribed by ordinance of the local government, such as an island and backcountry where the local government has no treasury or any local tax collection agency does not exist;
2. Where the tax official receives local taxes in a small amount not more than the amount prescribed by ordinance of the local government.
(2) Article 24 (4) shall apply mutatis mutandis where the money collectible by local governments that has been collected by a tax official is paid to the treasury of each local government under the proviso, with the exception of the subparagraphs, of paragraph (1).
[This Article Wholly Amended on Mar. 14, 2023]
 Article 30-2 (Provision of Computerized Registration Data)
Where the Minister of the Interior and Safety provides computerized registration data to the heads of local governments pursuant to Article 24-2 (2) of the Act, he or she shall provide them through the local tax information and communications network.
[This Article Newly Inserted on Dec. 31, 2020]
SECTION 2 Deferment of Collection
 Article 31 (Determination and Period of Deferment of Collection)
(1) Where the head of a local government determines the deferment of notice or notice of installments under Article 25 of the Act, or the deferment of collection under Article 25-2 of the Act (hereinafter referred to as "deferment of collection, etc.") for any reason prescribed in subparagraphs 1 through 4 or 6 of Article 25 of the Act, the period of the deferment of collection, etc. shall not exceed six months from the date following the date of determination of such deferment of collection, etc., and where installment payment is allowed, the deadline for installment payment during such period and the amount thereof shall be determined by the head of the competent local government. <Amended on Dec. 31, 2020>
(2) Where a reason for the deferment of collection, etc. continues to exist until the period of the deferment of collection, etc. under paragraph (1) expires, the deferment of collection, etc. may be re-determined within a fixed period not exceeding six months only once, and the deadline for installment payment during such period and the amount thereof shall be determined by the head of the competent local government. <Amended on Dec. 31, 2020>
(3) The period of the deferment of collection, etc. granted due to the reason specified in subparagraph 5 of Article 25 of the Act shall be from the day after the payment deadline for local taxes or the date of commencement of procedures for a mutual agreement whichever comes later to the expiration date of procedures for such mutual agreement. <Amended on Dec. 31, 2020>
[Title Amended on Dec. 31, 2020]
 Article 31-2 (Exceptions to Determination and Period of Deferment of Collection)
(1) Notwithstanding Article 31, where the deferment of collection, etc. is determined for any of the following persons for any reason prescribed in subparagraphs 1 through 4 or 6 of Article 25 of the Act, the period of the deferment of collection, etc. shall be up to one year from the date following the date the deferment of collection, etc. is determined: Provided, That where the relevant reason for the deferment of collection, etc. continues to exist even after the deferment of collection, etc. is determined under the main clause, the deferment of collection, etc. may be re-determined every six months within the period specified in paragraph (3): <Amended on Dec. 31, 2020; Feb. 18, 2022>
1. Small or medium enterprises defined in Article 2 of the Enforcement Decree of the Restriction of Special Taxation Act which has its domestic place of business in any of the following areas:
(a) Employment disaster areas declared under Article 32-2 (2) of the Framework Act on Employment Policy;
(b) Regions determined and publicly notified under Article 29 (1) of the Enforcement Decree of the Framework Act on Employment Policy;
(c) Special areas for responding to industrial crisis designated under Article 10 (1) of the Special Act on Response to Local Industrial Crisis and Recovery of Local Economy;
2. Taxpayers damaged in special disaster areas (limited to two years from the date of declaration) declared under Article 60 (2) of Framework Act on the Management of Disasters and Safety.
(2) The deferment of collection, etc. under the main clause, with the exception of the subparagraphs, of paragraph (1) may be also determined when the determination of deferment of collection, etc. is granted under Article 31 for any reason prescribed in subparagraphs 1 through 4 or 6 of Article 25 of the Act during the period of the deferment of collection, etc. <Amended on Dec. 31, 2020>
(3) The period that the deferment of collection, etc. may be determined under the proviso, with the exception of the subparagraphs, of paragraph (1) (including where the deferment of collection, etc. is determined under paragraph (2)) shall be up to two years by calculating each of the following periods:
1. The period of the deferment of collection, etc. under the main clause, with the exception of the subparagraphs, of paragraph (1);
2. The period of the deferment of collection, etc. under Article 31 and paragraph (2) of this Article.
(4) Where the deferment of collection, etc. is determined under paragraph (1) or (2), the payment deadline in installments during that period and payment in installments shall be determined by the head of a local government.
[This Article Newly Inserted on Jun. 26, 2018]
[Title Amended on Dec. 31, 2020]
 Article 32 (Procedures for Filing Applications for Deferment of Collection)
Where a taxpayer intends to file an application for the deferment of collection, etc. under Article 25-3 (1) of the Act, he or she shall submit to the head of a local government an application (including electronic documents) stating the following matters not later than three days before the deadline for paying the local taxes scheduled to be notified or notified or the deadline for urging, or giving notice of demand of, payment of delinquent local taxes (hereafter in this Article referred to as “payment deadline, etc.): Provided, That where the head of a local government deems that a taxpayer is unable to submit an application not later than three days before the payment deadline, etc., such taxpayer may submit it by the expiry of the payment deadline, etc. <Amended on Dec. 31, 2020>
1. The name and domicile or place of business of the taxpayer;
2. The taxable year, tax items, the amount and the payment deadline for local taxes to be paid;
3. The amount of local taxes regarding which the person intends to be granted the deferment of collection, etc. out of the amount of local taxes under subparagraph 2;
4. Reasons the person intends to be granted the deferment of collection, etc. and the period of the deferment of collection, etc.;
5. Where the person intends to be granted the deferment of collection, etc. by paying in installments, the amount of local taxes to be paid in installments and the number of installments.
(2) Where there are reasons for the deferment of collection, etc., the head of a local government may allow the deferment of collection, etc. ex officio.
 Article 33 (Notice concerning Deferment of Collection)
(1) Where the head of a local government approves the deferment of collection, etc. under Article 25-3 (2) of the Act or notifies the deferment of collection, etc. under Article 25-3 (4) of the Act, he or she shall inform a taxpayer of such approval or notice in writing stating the following, and where determining not to grant the deferment of collection, etc., he or she shall inform such determination in writing stating the reasons therefor: <Amended on Dec. 31, 2020>
1. The taxable year, tax items, the amount, and the payment deadline for local taxes the collection of which is deferred;
2. Where he or she grants the deferment of collection, etc. of local taxes by paying in installments, the amount of local taxes to be paid in installments and the number of installments;
3. The period of the deferment of collection, etc.;
4. Other necessary matters.
(2) Where the head of a local government determines not to grant the deferment of collection, etc., he or she shall inform a taxpayer of such determination in writing stating the reasons therefor. <Newly Inserted on Dec. 31, 2020>
(3) The determination of the deferment of collection, etc. shall become valid on the following dates: <Amended on Dec. 31, 2020>
1. Where the head of a local government determines the deferment of collection, etc. at the request of a taxpayer, the date the taxpayer makes a request;
2. Where the head of a local government determines the deferment of collection, etc. ex officio, the date of issuing the notice of the deferment of collection, etc.
 Article 34 (Deferment of Collection Due to Failure in Service)
(1) "Reasons prescribed by Presidential Decree, such as where a taxpayer’s domicile or place of business is unknown" in Article 26 (1) of the Act means any of the following cases:
1. Where a notice is returned even if the head of a local government sends the notice by registered mail because the address or place of business is unknown;
2. Where the head of a local government is unable to send a notice because a taxpayer is domiciled or has his or her place of business in a foreign country;
3. Where reasons corresponding to subparagraphs 1 and 2 exist.
(2) "Period prescribed by Presidential Decree" in Article 26 (1) of the Act means the period within six months from the date the head of a local government determines the deferment of collection, etc.
 Article 35 (Notice of Revoking Deferment of Collection)
Notice of revoking the deferment of collection, etc. under Article 29 (2) of the Act shall be given in writing, stating the following:
1. The date of the revocation thereof;
2. Reasons for the revocation thereof.
SECTION 3 Dunning
 Article 36 (Additional Charges)
Additional charges specified in Article 30 of the Act and increased additional dues under Article 31 (1) of the Act shall be revenue of the relevant tax items.
 Article 37 (Matters to Be Stated in Dunning Letters)
The taxable year, tax items, the amount, additional dues, the payment deadline and the place of payment of local taxes that should be paid shall be stated in a dunning letter under the main clause of Article 32 (1) of the Act.
 Article 38 (Notice of Demand to Secondary Taxpayers)
Notice of demand to a secondary taxpayer under Article 32 (2) of the Act shall be given in writing, stating the following:
1. The name and domicile or place of business of a taxpayer;
2. The taxable year, tax items, the amount, additional dues, the deadline for payment and the place of payment, of local taxes which the head of a local government intends to collect from the secondary taxpayer.
CHAPTER III DISPOSITION ON DELINQUENCY
SECTION 1 Common Provisions
 Article 38-2 (Those Subject to, and Methods of, Fact-Finding Surveys)
(1) Where the head of a local government intends to ascertain the current status of taxpayers who fail to make payments by the deadline for payment even after dunning and notices of demand under Article 32 of the Act and any of the following cases is applicable, he or she may conduct a fact-finding survey under Article 32-2 of the Act (hereinafter referred to as "fact-finding survey"):
1. Where it is necessary for attachment under Article 33 of the Act, a request for nullifying a fraudulent conduct and for reinstating rights under Article 39 of the Act, confirmation of property, etc. prohibited from being attached under Articles 40 through 42 of the Act, and release from attachment under Article 64 of the Act;
2. Where it is necessary for the procedures for selling attached property under Articles 71 through 96 of the Act;
3. Where it is necessary for the deferment of collecting delinquent local taxes under Article 105 of the Act, the temporary write-off under Article 106 of the Act, and the post management thereof;
4. Other cases deemed necessary by the head of a local government to collect the amount of delinquent taxes.
(2) The head of a local government shall annually formulate a plan for a fact-finding survey on delinquent taxpayers, including the timing of such survey, as prescribed by Ordinance of the Ministry of the Interior and Safety.
(3) If necessary for a fact-finding survey, the head of a local government may check the current status of delinquent taxpayers through the local tax information and communications network.
(4) A fact-finding survey shall be conducted by the following methods:
1. A paper-based survey;
2. A telephone survey;
3. An on-site survey.
[This Article Newly Inserted on Mar. 14, 2023]
 Article 38-3 (Management of Management Register and Provision of Data)
(1) A register for the management of taxpayers under Article 32-2 (2) of the Act (hereinafter referred to as "management register") shall include the following:
1. The personal information of a taxpayer;
2. The current status of delinquency;
3. The details of dispositions on delinquency and administrative sanctions;
4. The current status of residence and property;
5. The reasons for delinquency and measures for collection.
(2) The head of a local government may electronically manage the findings of a fact-finding survey using the local tax information and communications network.
(3) Where a State agency or a local government requests a management register to formulate and promote social security policies prescribed in the Framework Act on Social Security pursuant to Article 32-2 (3) of the Act, the head of a local government may provide the personal information of a taxpayer whose delinquency is temporarily written off because it is deemed impracticable for the taxpayer to maintain his or her livelihood, through the information and communications network connected with the local tax information and communication network.
[This Article Newly Inserted on Mar. 14, 2023]
 Article 39 (Collecting Delinquent Local Taxes on Common Property)
Where property to be attached is common property, in which case shares in common property have not been determined, delinquent taxes shall be collected as if the shares are equal.
 Article 40 (Notice of Attachment)
The following matters shall be stated in a notice of attachment under Article 33 (4) of the Act:
1. The name and domicile or place of business of a taxpayer;
2. The taxable year, tax items, and the amount of local taxes related to attachment;
3. Types, quantities, quality, and locations of attached property;
4. Date of attachment;
5. Date of preparing a report;
6. Reasons for attachment;
7. Conditions for releasing attachment.
 Article 41 (Continuation to Take Measures to Collect Delinquent Local Taxes)
Even where a delinquent taxpayer was declared bankrupt and property is already attached, the head of a local government shall continue to collect the relevant delinquent local taxes.
 Article 42 (Business Subject to Search at Night)
"Business prescribed by Presidential Decree" in Article 35 (4) of the Act means any of the following business:
1. Business of providing food and alcoholic beverages in furnished guest rooms and of requiring persons engaged in entertainment to entertain guests;
2. Business of constructing and providing a dance hall for the general public to use;
3. Business of providing alcoholic beverages, meals, or other foods;
4. Business similar to those in provided for in subparagraphs 1 through 3.
 Article 43 (Restrictions on Access While Collecting Delinquent Local Taxes)
In any of the following cases, where a tax official deems it necessary, he or she may request persons other than the relevant persons to withdraw from the place where delinquent local taxes are collected or may restrict persons other than the relevant persons to accessing the place:
1. Where he or she attaches property pursuant to Article 33 of the Act;
2. Where he or she conducts a search pursuant to Article 35 of the Act;
3. Where he or she makes inquiries or inspections pursuant to Article 36 of the Act.
 Article 44 (Requests for Inquiries and Inspections)
"Person prescribed by Presidential Decree" in subparagraph 7 of Article 36 of the Act means a delinquent taxpayer and a person in the kinship under Article 2 (1) of the Enforcement Decree of the Framework Act on Local Taxes or a person who is in the economic relationship under Article 2 (2) of that Decree.
[This Article Wholly Amended on Mar. 24, 2020]
 Article 45 (Procedures for Nullifying Fraudulent Conduct)
Where the head of a local government intends to request a court to order fraudulent conduct nullified and to reinstate rights under Article 39 of the Act, he or she shall bring an action against a delinquent taxpayer or transferee of the property pursuant to the Civil Act and the Civil Procedure Act.
 Article 45-2 (Procedures for Entrusting Dispositions on Delinquency)
(1) Where the head of a local government intends to entrust a disposition on delinquency under Article 39-2 (1) of the Act, he or she shall in advance inform a person failing to pay local taxes in large amounts or habitually who is subject to the disclosure of a list under the criteria prescribed in the main clause of Article 11 (1) of the Act (hereafter in this Article referred to as “person failing to pay local taxes in a large amount or habitually”) that he or she may entrust a disposition on delinquency with regard to imported goods to the head of a customs office where such person fails to pay delinquent taxes within a fixed period of up to one month.
(2) Where the head of a local government entrusts the head of a customs office with a disposition on delinquency in accordance with Article 39-2 (1) of the Act, he or she shall immediately inform a person failing to pay local taxes in a large amount or habitually of such entrustment.
(3) Where a person failing to pay local taxes in a large amount or habitually falls under any of the following cases, the head of a local government shall immediately withdraw the entrustment of a disposition on delinquency with regard to imported goods of such taxpayer:
1. Where he or she pays all or part of delinquent local taxes and is excluded from the scope of persons failing to pay local taxes in large amounts or habitually;
2. Where he or she falls under the proviso of Article 11 (1) of the Act.
[This Article Newly Inserted on Dec. 31, 2020]
 Article 46 (Property Prohibited from Attachment)
(1) "Financial assets ... prescribed by Presidential Decree" in subparagraph 14 of Article 40 of the Act means the insurance proceeds, the cash surrender value, the redemption at maturity of guaranteed insurance, and deposits (including savings, installments, deposits, and postal transfers) the balance of which for each individual is less than 1.85 million won according to the following classifications: <Amended on Mar. 24, 2020>
1. Insurance proceeds not exceeding 10 million won of the death benefit;
2. The following proceeds of guaranteed insurance which are paid to a delinquent taxpayer due to an injury, disease, accident, etc.:
(a) Insurance proceeds intended to cover expenses to be actually incurred in medical treatment and recovery from disability, such as consultation fees, medical treatment costs, fees for surgery, the costs of hospitalization, and prescription drug costs;
(b) The amount of money equivalent to 1/2 of insurance proceeds excluding insurance proceeds falling under item (a) of the insurance proceeds for medical treatment and rehabilitation;
3. The amount of money not exceeding 1.5 million won of the cash surrender value of guaranteed insurance;
4. The amount of money not exceeding 1.5 million won of the refund at maturity of guaranteed insurance.
(2) Where a delinquent taxpayer has at least two insurance contracts providing for insurance proceeds, the cash surrender value, or the redemption at maturity of guaranteed insurance, the amounts under the subparagraphs of paragraph (1) shall be calculated as follows:
1. Paragraph (1) 1, 3, and 4: The total amount of the death benefits, the cash surrender values, and the redemption at maturity under each insurance contract;
2. Paragraph (1) 2 (b): The amounts under each insurance contract.
 Article 47 (Limits on Attachment of Wages)
(1) The total amount under Article 42 of the Act shall be the amount calculated by subtracting the income tax amount and the personal local income tax amount on earned income or retirement income from the full amount of salary receivable.
(2) "Amount of money prescribed by Presidential Decree in consideration of the minimum cost of living ... under the National Basic Living Security Act" in the proviso of Article 42 (1) of the Act means 1.85 million won a month. <Amended on Mar. 24, 2020>
(3) "Amount of money prescribed by Presidential Decree based on the cost of living of standard households" in the proviso of Article 42 (1) of the Act means the amount calculated by totalizing the amounts under subparagraphs 1 and 2:
1. Three million won a month;
2. The amount calculated in accordance with the following calculation formula: Provided, That where the amount calculated is less than zero, the amount shall be deemed zero.
 Article 48 (Notice of Attachment of Property Provisionally Attached or Disposed of)
Where a tax official attaches the property provisionally attached or disposed of in a trial pursuant to Article 45 of the Act, he or she shall notify the competent court, a law enforcement officer, or compulsory manager, of the purpose of such attachment. The foregoing shall also apply where he or she releases attachment.
 Article 49 (Exceptions to Validity of Attachment of Fruits)
Ripe natural fruits under Article 46 of the Act may be deemed personal property separate from land or standing trees.
SECTION 2 Attachment of Personal Property
 Article 50 (Indication of Attached Personal Property)
Where a tax official indicates that personal property is the attached property pursuant to the latter part of Article 49 (1) of the Act, he or she shall stipulate the date of attachment and the name of a local government to which the tax official who has attached the personal property belongs.
 Article 51 (Procedures for Using or Profiting from Attached Personal Property)
(1) A person who intends to use or profit from personal property attached pursuant to Article 49 (2) of the Act shall submit an application for permission to use or profit from attached property prescribed by Ordinance of the Ministry of the Interior and Safety to the head of a local government. <Amended on Jul. 26, 2017>
(2) The head of a local government in receipt of an application for permission to use or profit from attached property pursuant to paragraph (1) shall examine whether using or profiting from the attached property interferes with the preservation of the attached property and shall notify an applicant of whether he or she grants permission.
(3) Where a person who has obtained permission pursuant to paragraph (2) uses or profits from the attached property, he or she shall fulfill the fiduciary duties; and where the head of a local government requests the person to deliver the relevant property, the person shall immediately comply with such request.
SECTION 3 Garnishment
 Article 52 (Attachment of Conditional Obligations)
The head of a local government may attach conditional obligations, such as a security deposit for good conduct and security deposit for a contract, even before the conditions thereof are realized. In such cases, where it is confirmed that such obligations are not realized after the attachment thereof, he or she shall without delay release the obligations from attachment.
 Article 53 (Procedures Following Failure to Settle Debts)
(1) Where a debtor who has received notification of garnishment pursuant to Article 51 (1) of the Act fails to settle his or her debt by the deadline for settlement, the head of a local government shall notify the debtor to settle his or her debt.
(2) Where a debtor who has received notification pursuant to paragraph (1) fails to settle his or her debt by the deadline notified, the head of a local government shall bring a suit against the debtor on behalf of a creditor: Provided, That where the head of the local government deems the debtor has no funds to settle his or her debt, he or she may release the garnishment.
SECTION 4 Attachment of Real Estate
 Article 54 (Registration of Attachment of Real Estate)
(1) Where the head of a local government entrusts the registration of attachment of the real estate, factory assets, or mining assets, or the registration of change thereof under Article 55 (1) 1 and 2 of the Act, he or she shall entrust the registration thereof in writing, stating the following matters: <Amended on Jan. 28, 2022>
1. Indication of property;
2. The basis for the registration thereof and the date of the registration thereof;
3. The objectives of the registration thereof;
4. The person who has the right to obtain registration;
5. The name and domicile or place of business of the person who has the duty to be registered.
(2) Where the head of a local government entrusts the registration of attachment of a ship or the registration of change thereof pursuant to Article 55 (1) 3 of the Act, he or she shall entrust the registration thereof in writing, stating the following matters: <Amended on Jan. 28, 2022>
1. Indication of the ship;
2. The port of registry;
3. The name or title of a ship owner;
4. The basis for the registration thereof and the date of the registration thereof;
5. The objectives of the registration thereof;
6. The person who has the right to obtain registration;
7. The name and domicile or place of business of the person who has the duty to be registered.
 Article 55 (Registration of Partitioned or Divided Real Estate)
(1) Article 54 (1) shall apply mutatis mutandis to entrusting the registration of partitioning, dividing, merging or altering real estate, a factory foundation, or mining foundation under Article 55 (2) of the Act.
(2) Where Article 54 (1) applies mutatis mutandis to entrusting registration pursuant to paragraph (1), the head of a local government shall also state the basis for registration on his or her behalf in a written entrustment.
 Article 56 (Procedures for Registering Preservation of Real Estate)
(1) Articles 54 (1) and 55 (2) shall apply mutatis mutandis to entrusting the registration of preservation of unregistered real estate under Article 55 (3) of the Act.
(2) Where necessary when the head of a local government collects delinquent local taxes, he or she may request the competent government office to issue a transcript of a land register, a transcript of a building register or a comprehensive real estate certificate.
 Article 57 (Registration of Attachment of Motor Vehicles)
(1) Article 54 (1) shall apply mutatis mutandis to the entrustment of the registration of the attachment of motor vehicles, construction machinery, aircraft, or light sport aircraft, or the entrustment of the registration of change thereof under Article 56 (1) 1 through 3 of the Act. <Amended on Jan. 28, 2022>
(2) Article 54 (2) shall apply mutatis mutandis to the entrustment of the registration of attachment of a ship or the entrustment of the registration of any change thereof under Article 56 (1) 4 of the Act. <Newly Inserted on Jan. 28, 2022>
 Article 58 (Procedures for Using or Profiting from Attached Real Estate)
Article 51 shall apply mutatis mutandis where a person intends to use or profit from attached property pursuant to Article 59 (1) and (2) of the Act differently from the time of the attachment thereof.
 Article 59 (Claims to Ownership by Third Parties)
(1) Where a third party claims ownership of attached property and requests it to be returned pursuant to Article 60 of the Act, a tax official shall suspend collecting delinquent local taxes on such property.
(2) Where a tax official deems a reason to make a request under paragraph (1) justifiable, he or she shall without delay release the property from attachment; and where he or she deems a ground for such request unreasonable, he or she shall without delay notify the requester of the purport thereof.
(3) Where a requester who is notified pursuant to paragraph (2) fails to prove that he or she has brought a suit on the property against a delinquent taxpayer within 15 days from the date he or she is notified, a tax official shall without delay resume collecting delinquent local taxes.
SECTION 5 Attachment of Intangible Property Rights
 Article 60 (Recordal, Registration of Attachment of Intangible Property Rights)
(1) Where the head of a local government entrusts the recordal or registration of the attachment of intangible property rights, etc. (hereinafter referred to as "intangible property rights, etc.") under Article 38 (1) 3 of the Act or the registry or registration of the alteration thereof pursuant to Article 61 (2) of the Act, he or she shall entrust the recordal or registration thereof in writing, stating the following:
1. Indication of intangible property rights, etc.;
2. The basis for the recordal or registration thereof and the date of the recordal or registration thereof;
3. The objectives of the recordal or registration thereof;
4. The right holder to recordal or registration thereof;
5. The name and domicile or place of business of the right holder to recordal or registration thereof.
(2) The head of a local government shall submit documents under paragraph (1), along with a report on attachment.
 Article 60-2 (Attachment of Virtual Assets)
(1) Where the head of a local government requests the transfer of a virtual asset specified in the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset") pursuant to Article 61 (3) of the Act, he or she shall do so in accordance with the following classifications:
1. Where a delinquent taxpayer or a third party (excluding a virtual asset service provider defined in subparagraph 1 (n) of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information; hereafter in this subparagraph, the same shall apply) keeps the virtual asset of the delinquent taxpayer: The delinquent taxpayer or third party shall be required to transfer the relevant virtual asset to the virtual asset address designated by the head of a local government (referring to the virtual asset address under subparagraph 2 (b) of Article 10-10 of the Enforcement Decree of the Act on Reporting and Using Specified Financial Transaction Information, and the account under subparagraph 2 shall be excluded; hereinafter the same shall apply);
2. Where a virtual asset service provider defined in subparagraph 1 (n) of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset service provider") keeps the virtual asset of a delinquent taxpayer: The virtual asset service provider shall be required to transfer the relevant virtual asset from the delinquent taxpayer's account (referring to the unique identification number assigned by the virtual asset service provider to a customer for services including the transaction or storage of the virtual asset; hereinafter the same shall apply) to the account designated by the head of a local government.
(2) Where the head of a local government requests the transfer of a virtual asset in writing pursuant to Article 61 (3) of the Act, the written request shall include the following matters:
1. The name or title and address of a delinquent taxpayer;
2. The name or title and address of a person who keeps the virtual asset of a delinquent taxpayer (limited to where a third party keeps the virtual asset of a delinquent taxpayer);
3. The type and size of the virtual asset to be transferred;
4. The deadline for transferring the virtual asset;
5. The address or account of the virtual asset designated by the head of a local government under the subparagraphs of paragraph (1);
6. Other matters equivalent to those referred to in subparagraphs 1 through 5, which are determined by the head of a local government to be necessary for transferring the virtual asset.
(3) Where a delinquent taxpayer has at least two types of virtual assets, the head of a local government may request a specific virtual asset to be transferred, taking into account the ease of selling them, their sizes by type, etc.
[This Article Newly Inserted on Jun. 7, 2022]
 Article 61 (Registration of Attachment of Rights to State or Public Property)
(1) Where the head of a local government attaches a right to State or public property pursuant to Article 62 (1) of the Act, he or she shall entrust registering the attachment thereof to a relevant government office in writing, stating the following:
1. The name and domicile or place of business of a contractor;
2. Indication of State or public property;
3. Other necessary matters.
(2) The relevant government office entrusted with registering the attachment of the right to State or public property pursuant to paragraph (1) shall register the attachment thereof on the relevant register and shall without delay notify the head of a local government of the purport of the registration thereof.
(3) The head of a local government shall submit documents under paragraph (1), along with a report on attachment.
SECTION 6 Releasing Attachment
 Article 61-2 (Requirement for Releasing Attachment)
“Where ... as prescribed by Presidential Decree” in Article 63 (2) 6 of the Act means cases where a motor vehicle which is attached property falls under Article 31 (5) 7 of the Motor Vehicle Registration Decree. <Amended on Jan. 28, 2022>
[This Article Newly Inserted on Mar. 24, 2020]
 Article 62 (Report on Releasing Attachment)
Where the head of a local government intends to release property from attachment pursuant to Article 63 of the Act, he or she shall prepare a report on release from attachment prescribed by Ordinance of the Ministry of the Interior and Safety: Provided, That where property which he or she intends to release from attachment is movables or securities, an additional statement of the date of releasing attachment and reasons for release in the margin of a report on attachment may replace a report on release from attachment. <Amended on Jul. 26, 2017>
 Article 62-2 (Release of Virtual Assets from Attachment)
Where the head of a local government releases a virtual asset from attachment pursuant to Article 63 of the Act, he or she shall transfer the relevant virtual asset to the address (where the virtual asset have been kept by a third party who is not a virtual asset service provider, referring to the virtual asset address of the third party) or account of the virtual asset of a delinquent taxpayer.
[This Article Newly Inserted on Jun. 7, 2022]
 Article 63 (Notice of Releasing Attachment)
Notice of releasing attachment under Article 64 (1) of the Act shall be given in writing.
 Article 64 (Recordal or Registration of Cancellation of Attachment)
 Article 54 (1) and (2) shall apply mutatis mutanids to entrusting the recordal or registration of the cancellation of attachment under Article 64 (2) of the Act.
SECTION 7 Requesting Delivery and Participation in Attachment
 Article 65 (Requesting Delivery Following Declaration of Bankruptcy)
Where the head of a local government requests a trustee in bankruptcy to deliver pursuant to Article 66 of the Act, he or she shall request delivery as follows:
1. Where the value of the attached property is less than or is deemed less than the amount of money to be collected, he or she shall request the trustee in bankruptcy to deliver the shortage as the foundation claim;
2. Where the head of a local government intends to publically auction collateral by measures to collect delinquent local taxes because a person who had pledged collateral for tax payment was declared bankrupt, the head of the local government shall request the trustee in bankruptcy to deliver the amount of money which is short or deemed short even if he or she exercises the right to foreclose outside bankruptcy after he or she follows procedures under Article 447 of the Debtor Rehabilitation and Bankruptcy Act: Provided, That where the trustee in bankruptcy intends to sell the property, the head of the local government shall request the trustee in bankruptcy to deliver the amount of money to be collected.
 Article 66 (Notice of Delivery of Movables Given by Agencies That Have Attached Personal Property)
Where an agency that has attached personal property, etc. (hereinafter referred to as "agency that has attached personal property, etc.") under Article 67 (1) of the Act delivers movables or securities which are released from attachment pursuant to Article 68 (3) of the Act to the head of a local government who participates in the attachment thereof or the head of a local government who has notified the sale of the attached property pursuant to paragraph (7) of the aforesaid Article, it shall send a notice of delivery of the attached property in the attachment of which he or she participates prescribed by Ordinance of the Ministry of the Interior and Safety. In such cases, where it delivers the attached property from a third party’s custody, it shall send a notice of delivery of the attached property in the attachment of which he or she participates along with a certificate of the custody thereof and a letter of instructions to deliver the attached property, to the person who has custody of the attached property. <Amended on Jul. 26, 2017>
 Article 67 (Acquisition of Movables in Attachment of Which Heads of Local Governments Have Participated)
(1) Where the head of a local government who has participated in the attachment of property receives a notice of delivery of movables or securities from an agency that has already attached personal property or securities pursuant to Article 66, he or she shall immediately acquire the relevant movables or securities.
(2) The head of a local government who has acquired movables or securities pursuant to paragraph (1) shall provide a certificate of custody and a letter of instructions for delivery which he or she has received pursuant to the latter part of Article 66 where the relevant property is kept by a third party.
(3) Where the head of a local government who has acquired movables or securities pursuant to paragraph (1) deems it necessary, he or she may require a delinquent taxpayer or a third party who possesses the movables or securities which the head of the local government has acquired to obtain custody of the relevant property.
(4) Where the head of a local government who has participated in the attachment of property acquires movables or securities pursuant to paragraph (1), he or she shall without delay notify an agency that has attached movables or securities, which has delivered the personal property or securities, of such fact.
 Article 68 (Application of Provisions concerning Ordinary Attachment Mutatis Mutandis)
Except as otherwise prescribed by this Decree, the provisions on ordinary attachment of this Decree shall apply mutatis mutandis to participation in attachment.
SECTION 8 Sale of Attached Property
 Article 69 (Methods of Sale at Public Auction)
(1) Where the head of a local government publically auctions attached property pursuant to Article 71 (1) of the Act, he or she shall sell each piece of property at public auction: Provided, That where there are several pieces of property which he or she will publically auction, in which case he or she deems it appropriate to publically auction all property collectively based on the location, form, uses, etc. of the relevant property, he or she may publically auction all property collectively ex officio or at the request of interested persons.
(2) Where the head of a local government publically auction several pieces of property collectively pursuant to the proviso of paragraph (1), in which case it is necessary to specify the sale price of each piece of property, he or she shall determine a percentage of the predetermined sale price of each piece of property; and the sale price of each piece of property shall be the amount of money calculated by dividing the total sale price by a percentage of the predetermined sale price of each piece of property.
(3) Even where the head of a local government may publically auction all property collectively pursuant to the proviso of paragraph (1), in which case the sale price of some pieces of property is sufficient to pay the amount of delinquent local taxes, he or she shall not publically auction other property: Provided, That where the economic usefulness of property notably diminishes if he or she publically auctions land and buildings thereon collectively or publically auctions property in partition, or a delinquent taxpayer gives consent, the foregoing shall not apply.
(4) In cases falling under the main clause of paragraph (3), a delinquent taxpayer may designate pieces of property that may be sold at public auction among the attached property.
 Article 70 (Persons to Be Notified When Attached Property Is Directly Sold)
" Person prescribed by Presidential Decree, such as a delinquent taxpayer" in Article 71 (3) of the Act means the following persons:
1. A delinquent taxpayer;
2. The owner of collateral for tax payment;
3. A person who has the right of pledge or any other right to attached property.
[This Article Newly Inserted on Mar. 14, 2023]
 Article 71 Deleted. <Jan. 28, 2022>
 Article 72 Deleted. <Jan. 28, 2022>
 Article 73 Deleted. <Jan. 28, 2022>
 Article 74 Deleted. <Jan. 28, 2022>
 Article 74-2 Deleted. <Jan. 28, 2022>
 Article 74-3 Deleted. <Jan. 28, 2022>
 Article 75 (Private Contracts)
(1) Where the head of a local government intends to privately contract to sell attached property pursuant to Article 72 of the Act, he or she shall prepare an estimated price report and receive price quotations from at least two persons who intend to purchase the attached property: Provided, That where he or she executes a private contract because the attached property falls under Article 72 (1) 5 of the Act, in which case the sale price exceeds the predetermined sale price at the time of the final public auction, he or she need not receive price quotations.
(2) Where the head of a local government intends to sell attached property through a private contract pursuant to Article 72 of the Act, he or she shall notify the following persons of such fact: <Amended on Jan. 28, 2022>
1. A delinquent taxpayer;
2. The owner of collateral for tax payment;
3. A person who has the right of lease on a deposit basis, the right of pledge, mortgage or any other right to the property.
(3) Deleted. <Jan. 28, 2022>
 Article 76 (Appraisers)
(1) Appraisers whom the head of a local government may request to appraise the value of property subject to sale at public auction pursuant to Article 74 (2) of the Act shall be the following persons: <Amended on Jan. 21, 2022>
1. Where property subject to sale at public auction is real estate: An appraisal corporation defined in the Act on Appraisal and Certified Appraisers;
2. Where property subject to sale at public auction is property other than real estate referred to in subparagraph 1: An expert who has been engaged in the field related to the relevant property for at least five years.
(2) Where the head of a local government requests an appraiser to appraise the value of property subject to public auction pursuant to Article 74 (2) of the Act, he or she may pay a fee to the appraiser, as prescribed by Ordinance of the Ministry of the Interior and Safety. <Amended on Jul. 26, 2017>
 Article 77 (Government or Public Bonds in Lieu of Security Deposit for Public Auction)
Where a bidder, etc. intends to substitute a government bond, municipal bond, securities listed on the securities market, or a guarantee insurance policy (hereinafter referred to as "government or public bond, etc.") issued by an insurance company under the Insurance Business Act for a security deposit for public auction pursuant to Article 76 (3) of the Act, the bidder, etc. shall submit the relevant government or public bond, etc. to the head of a local government, along with the following documents: <Amended on Mar. 24, 2020>
1. Where the bidder, etc. pays a security deposit for public auction with a bearer government bond or unregistered public or corporate bond: Written confirmation of the establishment of the right of pledge;
2. Where the bidder, etc. pays a security deposit for public auction with a registered government bond or registered public or corporate bond: The following documents:
(a) A certificate of the registration of the security interest;
(b) A power of attorney accompanied by a certificate of a seal impression or confirmation certificate of personal signature of a person who has signed his or her name on registered government bond or registered public or corporate bond;
3. Where the bidder, etc. pays a security deposit for public auction with shares (including an investment certificate): Documents based on the following classification:
(a) In cases of bearer shares: A share certificate issued by a corporation that has issued the relevant shares;
(b) In cases of registered shares: Documents required to establish the right of pledge. In such cases, the head of a local government to whom documents required to establish the right of pledge are submitted shall entrust registering the establishment of the right of pledge to the relevant corporation.
 Article 78 (Assessment of Government or Public Bonds Which Replace Security Deposit for Public Auction)
Subparagraphs 1 and 3 of Article 66 of the Framework Act on Local Taxes shall apply mutatis mutandis to assessing the value of a government or public bond, etc. where the government or public bond, etc. which replaces a security deposit for public auction is submitted pursuant to Article 77. In such cases, where Article 45 of the Enforcement Decree of the Framework Act on Local Taxes applies mutatis mutandis pursuant to subparagraph 1 of Article 66 of the Framework Act on Local Taxes, "date the government or public bond, etc. is pledged as collateral" shall be construed as "date a security deposit for public auction is paid".
 Article 79 (Matters to Be Publicly Announced concerning Public Auction)
(1) Where the classification of land category or cadastre of land to be sold at public auction is different from indications in the land register when the head of a local government publicly announces the sale of attached property at public auction pursuant to Article 78 (2) of the Act, he or she shall also reconcile the public announcement of the sale of attached property at public auction.
(2) Where any amendments are made to matters publicly announced pursuant to Article 78 (2) of the Act, the head of a local government shall without delay re-announce the matters altered.
 Article 80 Deleted. <Jan. 28, 2022>
 Article 81 Deleted. <Jan. 28, 2022>
 Article 82 (Reasons for Postponement of Deadline for Requesting Distribution)
"Reasons prescribed by Presidential Decree, such as a delay in or omission of the recordal or registration of a public announcement of the sale of attached property at public auction" in the proviso of Article 78 (5) of the Act means any of the following cases: <Amended on Jun. 7, 2022>
1. Where the registry or registration of a public announcement of the sale of attached property at public auction is delayed or omitted;
2. Where the sale of attached property at public auction under Article 78 (2) of the Act shall be publicly announced again for reasons, such as an omission of the notification of the sale of attached property at public auction under Article 80 (1) of the Act;
3. Where the sale of attached property at public auction shall be publicly re-announced for other reasons similar thereto.
 Article 83 (Reasons for Revocation of Public Auction)
"Cases prescribed by Presidential Decree" in Article 83 (1) 4 of the Act means any of the following cases: <Amended on Jan. 28, 2022>
1. Where the head of a local government ex officio cancels the request for public auction of the relevant property by proxy;
2. Where the Korea Asset Management Corporation under the Act on the Establishment of Korea Asset Management Corporation or a local tax association (hereinafter referred to as "public auction, etc. agency") requests the cancellation of a request for public auction of the relevant property by proxy pursuant to Article 91-7 (1).
 Article 84 Deleted. <Jan. 28, 2022>
 Article 85 (Notice of Determination of Sale)
(1) Where the head of a local government is impracticable to determine the sale of attached property for reasons under the subparagraphs of Article 92 (1) of the Act, he or she shall notify a successful bidder of the reasons therefor.
(2) Deleted. <Jan. 28, 2022>
 Article 86 (Deadline for Giving Notice Demanding Payment of Purchase Price)
Where the head of a local government gives notice demanding payment of the purchase price pursuant to Article 93 of the Act, he or she shall fix the payment deadline within 10 days from the date he or she gives such notice.
 Article 87 Deleted. <Jan. 28, 2022>
 Article 88 Deleted. <Jan. 28, 2022>
 Article 89 (Entrustment of Registration of Transfer of Rights)
Where the head of a local government follows the procedures for transfer of the rights to property sold pursuant to Article 96 of the Act, he or she shall entrust the registration of cancellation of the rights extinguished as a consequence of the registration or recording of transfer of the rights, or sale, attaching the following documents to the written entrustment of registration of cancellation: <Amended on Jan. 28, 2022>
1. A written request for registration submitted by a purchaser;
2. A notice of determination to sell attached property or a transcript thereof, or a transcript of the calculation statement of distribution.
 Article 90 (Notice of Sale of State or Public Property)
(1) Where a person who purchased state or public property in accordance with collecting delinquent local taxes has fully paid the purchase price thereof, the head of a local government shall pay the amount of money which a delinquent taxpayer has yet failed to pay out of the purchase price of the relevant state or public property and shall without delay notify the relevant government office of the sale of the relevant state or public property.
(2) The relevant government office which receives notice pursuant to paragraph (1) shall issue documents concerning the transfer of ownership to the purchaser.
SECTION 9 Liquidation
 Article 91 (Notice of Depositing Distributed Money)
Where the head of a local government gives notice that he or she has deposited money with creditors or delinquent taxpayers pursuant to Article 103 (2) of the Act, he or she shall attach a transcript of the calculation statement of distribution confirmed pursuant to Article 102 (3) and (4) of the Act to the notice.
SECTION 9-2 Public Auction by Proxy
 Article 91-2 (Request for Public Auction by Proxy)
(1) Where the head of a local government intends to have a public auction, etc. agency conduct a public auction of attached property by proxy pursuant to Article 103-2 (1) 1 of the Act, he or she shall send a written request for public auction by proxy prescribed by Ordinance of the Ministry of the Interior and Safety to the public auction, etc. agency.
(2) Where the head of a local government requests a public auction to be conducted by proxy under paragraph (1), he or she shall notify the following persons of such fact:
1. A delinquent taxpayer;
2. An owner of collateral for tax payment;
3. A person who has the right of lease on a deposit basis, the right of pledge, mortgage, or any other right to the property;
4. A person who takes custody of the attached property under the former part of Article 49 (1) of the Act.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-3 (Delivery of Attached Property)
(1) Where the head of a local government requires a public auction, etc. agency to conduct a public auction by proxy pursuant to Article 103-2 (1) 1 of the Act, he or she may deliver attached property he or she occupies or has requested a third party to take custody of, to the public auction, etc. agency. In such cases, with respect to attached property which he or she has requested a third party to take custody of, the delivery of such property may be replaced by delivery of a certificate of custody of the relevant property issued by the third party.
(2) When a public auction, etc. agency takes over the attached property pursuant to paragraph (1), it shall prepare a written confirmation of the transfer and acquisition.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-4 (Notice of Release from Attachment to Public Auction Agency)
(1) Where any of the following grounds occurs after the head of a local government has a public auction, etc. agency conduct a public auction by proxy pursuant to Article 103-2 (1) 1 of the Act, he or she shall notify the public auction, etc. agency of such fact without delay:
1. Where the attachment of the relevant property is released pursuant to Article 63 before a decision is made on sale of the property;
2. Where he or she restricts participation in public auctions pursuant to Article 87 of the Act;
(2) A public auction, etc. agency which receives a notice under paragraph (1) 1 shall revoke the public auction of the relevant property without delay.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-5 (Public Auction Agency's Public Announcement of Public Auction and Other Notices)
If a public auction, etc. agency falls under any of the following cases when it conducts a public auction by proxy pursuant to Article 103-2 (1) 1 of the Act, it shall notify the head of a relevant local government of such fact without delay:
1. Where it publicly announces a public auction pursuant to Article 78 (2) of the Act;
2. Where it restricts participation in a public auction pursuant to Article 87 of the Act;
3. Where a determination of the sale of the property is made under Article 90 (3) or 92 (1) of the Act;
4. Where a determination of the sale of the property is revoked pursuant to Article 95 (1) of the Act;
5. Where a public auction is revoked pursuant to Article 91-4 (2).
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-6 (Transfer of Security Deposit for Public Auction)
(1) Where a public auction, etc. agency has received money specified in the following subparagraphs through public auction under Article 103-2 (1) 1 of the Act, the public auction, etc. agency shall transfer the money to a non-revenue and expenditure cashier of the relevant local government or deposit the money into the account of a non-revenue and expenditure cashier of the relevant local government, except in cases where it distributes the amount on behalf of the head of the local government pursuant to subparagraph 4 of that paragraph:
1. A security deposit for public auction under Article 76 (1) of the Act;
2. The purchase price under Article 92 (3) of the Act.
(2) When a public auction, etc. agency deposits the security deposit for public auction, etc. it has received pursuant to paragraph (1) in the account of a non-revenue and expenditure cashier, it shall without delay notify the non-revenue and expenditure cashier of such fact.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-7 (Asking for Cancellation of Request for Public Auction by Proxy)
(1) If there remains any property that is not sold by public auction even after two years have elapsed from the date of receiving a request for conducting a public auction by proxy, the public auction, etc. agency may ask the head of a local government to cancel the request for conducting a public auction of the relevant property by proxy.
(2) Upon receiving a request for cancellation under paragraph (1), the head of a local government shall comply with such request except in extenuating circumstances.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-8 (Commissions for Pubic Auctions by Proxy)
Commissions specified in Article 103-2 (3) of the Act shall be prescribed by the Minister of the Interior and Safety based on actual expenses incurred in conducting public auctions by proxy.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-9 (Detailed Matters concerning Public Auction by Proxy)
Except as provided in this Decree, matters necessary for public auctions conducted by a public auction, etc. agency by proxy under Article 103-2 (1) 1 of the Act shall be determined by the Minister of the Interior and Safety in consultation with the public auction, etc. agency.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-10 (Conclusion of Private Contracts by Proxy)
Where the head of a local government requests a public auction, etc. agency to conduct a private contract under Article 103-2 (1) 2 of the Act (including duties specified in subparagraphs 3 and 4 of that paragraph related to a private contract), the provisions of Articles 91-2 through 91-9 shall apply mutatis mutandis to a request for public auction by proxy, delivery of attached property, transfer of purchase price, request for cancellation, commissions, etc. (Articles 91-4 and 91-5 shall apply only to the portions the public auction of which is revoked following cancellation of the attachment of property).
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-11 (Sale by Proxy by Institutions Specializing in Sale)
(1) The head of a local government shall select any of the following institutions as an institution specializing in sale under Article 103-3 (1) of the Act (hereinafter referred to as “institution specializing in sale”):
1. Institutions which the head of a local government recognizes as having expertise and experience in sale of artworks, etc. under Article 103-3 (1) of the Act (hereinafter referred to as "artworks, etc.") and publicly announces in the official gazette and on the website of the local government;
2. Institutions which the Commissioner of the National Tax Service has publicly announced in the official gazette and on the website of the National Tax Service pursuant to Article 75 (1) of the Enforcement Decree of the National Tax Collection Act.
(2) Notwithstanding paragraph (1), if necessary, the head of a Si/Gun/Gu may select an institution specializing in sale, from among the institutions publicly announced by the Special Metropolitan City Mayor, a Metropolitan City Mayor, or a Do Governor pursuant to paragraph (1) 1.
(3) A taxpayer who intends to request public auction of artworks, etc. by proxy pursuant to Article 103-3 (1) of the Act shall prepare an application form prescribed by Ordinance of the Ministry of the Interior and Safety and submit it to the head of a local government.
(4) Where the head of a local government has selected an institution specializing in sale ex officio or at the request under paragraph (3) and requested it to conduct a public auction of artworks, etc. by proxy, he or she shall notify the taxpayers in possession of the artworks, etc. subject to sale, of such fact.
(5) When the head of a local government has requested an institution specializing in sale to sell artworks, etc. by proxy under Article 103-3 (1) of the Act, he or she may deliver the artworks, etc. in his or her possession or in custody of a third party at his or her request to the institution specializing in sale. In such cases, with respect to the artworks, etc. in custody of a third party, delivery of the artworks, etc. may be replaced by delivery of a certificate of custody of the artworks, etc. issued by the third party.
(6) When the institution specializing in sale has taken over such artworks, etc. subject to sale pursuant to paragraph (5), it shall prepare a written confirmation of the transfer and acquisition of such artworks.
(7) Except as provided in paragraphs (1) through (6), detailed matters necessary for the procedures of selecting an institution specializing in sale and selling artworks, etc. shall be prescribed by ordinance of the relevant local government.
[This Article Newly Inserted on Jan. 28, 2022]
 Article 91-12 (Commissions for Sale by Proxy by Institutions Specializing in Sale)
Commissions specified in Article 103-3 (3) of the Act shall be prescribed by Ordinance of the Ministry of the Interior and Safety based on actual expenses incurred in conducting a sale by proxy.
[This Article Newly Inserted on Jan. 28, 2022]
SECTION 10 Suspension or Deferment of Collection of Delinquent Local Taxes
 Article 92 (Suspending Collection of Delinquent Local Taxes and Public Announcement of Suspension Thereof)
(1) Where the head of a local government publicly announces the suspension of collecting delinquent local taxes pursuant to Article 104 (3) of the Act, he or she shall post the following on the information and communications network or the bulletin board of the local government: Provided, That where necessary, he or she may publish the following in the Official Gazette, the public gazette, or a daily newspaper:
1. The name and domicile or place of business of the delinquent taxpayer;
2. The amount of delinquent local taxes;
3. Reasons for suspending collection of delinquent local taxes;
4. Other necessary matters.
(2) A public announcement under paragraph (1) shall be made with 10 days from the date the head of a local government is notified of a decision on suspending collection of delinquent local taxes from the local tax deliberation committee under Article 147 of the Framework Act on Local Taxes.
(3) Where the head of a local government suspends collecting delinquent local taxes because he or she has received notification under paragraph (2), he or she shall release the relevant property from attachment.
 Article 93 (Deferred Collection of Delinquent Local Taxes)
(1) The period of deferment of collecting delinquent local taxes under Article 105 (1) of the Act shall be within one year after the date of such deferment.
(2) Notwithstanding paragraph (1), where the collection of delinquent local taxes is deferred for any of the following persons (including where the collection is deferred for any person who is granted with the deferment of collecting delinquent local taxes pursuant to paragraph (1) and is still in the period of deferment), the period of deferment of collecting delinquent local taxes shall be within two years (with regards to the portion, for which collection is deferred pursuant to paragraph (1), such period of deferment shall be included when calculating the period of deferment): <Newly Inserted on Jun. 26, 2018; Feb. 18, 2022>
1. Small or medium enterprises defined in Article 2 of the Enforcement Decree of the Restriction of Special Taxation Act which has its domestic place of business in any of the following areas:
(a) Employment disaster areas declared under Article 32-2 (2) of the Framework Act on Employment Policy;
(b) Regions determined and publicly notified under Article 29 (1) of the Enforcement Decree of the Framework Act on Employment Policy;
(c) Special areas for responding to industrial crisis designated under Article 10 (1) of the Special Act on Response to Local Crisis and Recovery of Local Economy;
2. Taxpayers damaged in special disaster areas (limited to two years from the date of declaration) declared under Article 60 (2) of Framework Act on the Management of Disasters and Safety.
(3) The head of a local government may collect the amount of delinquent local taxes, for which collecting delinquent local taxes has been deferred, in installments within the period of deferment of collecting delinquent local taxes under paragraph (1) or (2). <Amended on Jun. 26, 2018>
(4) Articles 32, 33, and 35 shall apply mutatis mutandis to an application for the deferment of collecting delinquent local taxes, notification of the deferment thereof, notification of the revocation of the deferment thereof, etc. <Amended on Jun. 26, 2018>
 Article 94 (Temporary Write-Offs)
(1) Temporary write-offs under Article 106 (1) 4 of the Act shall be limited to any of the following cases: <Amended on Jan. 28, 2022>
1. Where a delinquent taxpayer is missing or proves to have no property;
2. Where a company which has failed to pay local taxes becomes exempt from the obligation to pay local taxes pursuant to Article 251 of the Debtor Rehabilitation and Bankruptcy Act.
(2) When the head of a local government intends to temporarily write off delinquent local taxes pursuant to paragraph (1) 1, the head of a local government shall ascertain the whereabouts of the delinquent taxpayer or whether such taxpayer has property through an administrative agency deemed to have a relationship with the delinquent taxpayer (including inquiry through administrative data-matching under Article 36 (1) of the Electronic Government Act): Provided, That where the amount of delinquent local taxes is less than 300,000 won, the process of identifying the whereabouts of the delinquent taxpayer or whether such taxpayer has property may be omitted. <Amended on Jan. 28, 2022>
(3) Deleted. <Jan. 28, 2022>
[Title Amended on Jan. 28, 2022]
ADDENDA <Presidential Decree No. 27959, Mar. 27, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 28, 2017.
Article 2 (Transitional Measures concerning Procedures, etc. for Imposing Restrictions on Government-Licensed Business)
Where procedures, etc. for imposing restrictions on government licensed business are prescribed by municipal ordinance pursuant to Article 49 of the previous Enforcement Decree of the Framework Act on Local Taxes (referring to the Enforcement Decree thereof before being amended by Presidential Decree No. 27958; hereinafter referred to as the "previous Enforcement Decree of the Framework Act on Local Taxes") before this Decree enters into force, in which case procedures, etc. for imposing restrictions on government-licensed business are pending as at the time this Decree enters into force, notwithstanding Article 11, the previous provisions thereof shall apply to procedures, etc. for imposing restrictions on government-licensed business.
Article 3 Omitted.
Article 4 (Relationship to Other Statutes or Regulations)
Where the previous Enforcement Decree of the Framework Act on Local Taxes or the provisions thereof is cited in other statutes or regulations (including municipal ordinances) as at the time this Decree enters into force, in which case this Decree contains provisions corresponding thereto, this Decree or the relevant provisions of this Decree shall be deemed cited, respectively, in lieu of the previous Enforcement Decree of the Framework Act on Local Taxes or the provisions thereof, if such exist.
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That among the Presidential Decrees amended by Article 8 of the Addenda, the amendments to the Presidential Decrees, which were promulgated before this Act enters into force but whose enforcement dates have not arrived yet, shall enter into force on the enforcement dates of the respective Presidential Decrees.
Articles 2 through 8 Omitted.
ADDENDUM <Presidential Decree No. 28715, Mar. 27, 2018>
This Decree shall enter into force on March 27, 2018.
ADDENDA <Presidential Decree No. 28992, Jun. 26, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 15 (1) and (3) shall enter into force on June 27, 2018.
Articles 2 (Applicability to Exceptions to Deferment of Collection for Small or Medium Enterprises in Employment Disaster Areas)
The amended provisions of Article 31-2 shall begin to apply to portions for which determination of deferment, etc. of collection is made after this Decree enters into force.
Articles 3 (Applicability to Exceptions to Deferred Collection of Delinquent Local Taxes for Small or Medium Enterprises in Employment Disaster Areas)
The amended provisions of Article 93 (2) shall begin to apply to the portions of delinquent local taxes deferred for collection after this Decree enters into force.
ADDENDUM <Presidential Decree No. 29439, Dec. 31, 2018>
This Decree shall enter into force on January 1, 2019.
ADDENDA <Presidential Decree No. 30544, Mar. 24, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 4 shall enter into force on April 30, 2020.
Articles 2 (Applicability to Payment of Local Taxes by Credit Card)
The amended provisions of Article 30 (1) shall also apply to the portions on which obligation for tax payment constitutes before this Decree enters into force.
Articles 3 (Applicability to Property Prohibited from Attachment)
The amended provisions of Article 46 (1) and 47 (2) shall begin to apply to portions attached after this Decree enters into force.
ADDENDA <Presidential Decree No. 31222, Dec. 8, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on December 10, 2020.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 31342, Dec. 31, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2021.
Article 2 (Applicability to Expansion of Scope of Persons Subject to Requests for Ban on Departure from Republic of Korea)
The amended provisions of Article 15 (1) 2 and 3 shall also apply to persons who meet the requirements for requesting a ban on departure from the Republic of Korea under the same amended provisions as at the time this Decree enters into force.
Article 3 (Applicability to Tougher Standards for Exception to Disclosure of lists of Persons Failing to Pay Local Taxes in Large Amounts or Habitually)
The amended provisions of Article 19 (1) 1 shall begin to apply where persons subject to disclosure of a list of persons failing to pay local taxes in large amounts or habitually are determined on or after the date this Decree enters into force.
Article 4 (Applicability to Procedures for Application for Deferment of Collection, etc.)
The amended provisions of Article 32 (1) shall begin to apply to applications for the deferment of collection, etc. filed on or after the date this Decree enters into force.
Article 5 (Applicability to Notice of Deferment of Collection, etc.)
The amended provisions of Articles 33 (1) and (2) shall begin to apply where the deferment of collection, etc. is determined on or after the date this Decree enters into force.
ADDENDA <Presidential Decree No. 31453, Feb. 17, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 31647, Apr. 27, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Issuance, etc. of Certificates of Tax Payment regarding Trustee's Liability for Tax Payment in Kind)
The amended provisions of subparagraph 3 of Article 2, subparagraph 8 of Article 9, and Articles 16 (1) 3 and 19 (1) 4 shall begin to apply to property taxes, etc. imposed on or after the date this Decree enters into force.
ADDENDA <Presidential Decree No. 32352, Jan. 21, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 21, 2022.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 32372, Jan. 28, 2022>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of the following subparagraphs shall enter into force on February 3, 2022.
1. The amended provisions of Article 15;
2. Amendments to "the head of a local government or the head of a local tax association" in the amended provisions of Articles 17 (1) through (3) and 19 (2);
3. Amendments to "... shall be prescribed by the head of a local government or in the rules of a local tax association" in the amended provisions of Article 17 (5).
ADDENDA <Presidential Decree No. 32455, Feb. 18, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on February 18, 2022.
Article 2 Omitted.
ADDENDUM <Presidential Decree No. 32667, Jun. 7, 2022>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 19-2 shall enter into force on July 29, 2022.
ADDENDUM <Presidential Decree No. 33326, Mar. 14, 2023>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 33368, Mar. 31, 2023>
This Decree shall enter into force on April 1, 2023.