The purpose of this Decree is to prescribe matters mandated by the National Heritage Fund Act and matters necessary for the enforcement thereof. <Amended on May 7, 2024>
| Article 2 (Creation of National Heritage Fund) |
"Revenues prescribed by Presidential Decree" in Article 4(1)6 of the National Heritage Fund Act means any of the following: <Amended on May 7, 2024> | 1. | Money transferred from other funds; |
| 2. | Other revenues recognized by the Administrator of the Korea Heritage Service. |
[Title Amended on May. 7, 2024]
| Article 3 (Procedures for collection of surcharges) |
| (1) | The State and local governments that collect admission fees for designated cultural heritage or natural monuments under Article 4(2) of the Act shall determine the amount payable based on the admission fees collected by the end of each month, and contribute the determined amount to the National Heritage Fund (hereinafter referred to as the "Fund") under Article 3 of the Act by the 10th day of the following month. <Amended on May 7, 2024> |
| (2) | The Administrator of the Korea Heritage Service may subsidize the State and local governments paying the contributions under paragraph (1) to cover the expenses incurred in performing duties. <Amended on May 7, 2024> |
| (3) | The State and local governments that collect admission fees for the designated cultural heritages, natural monuments, etc. under Article 4(2) of the Act shall keep and manage basic data for 5 years, such as the receipts of collection of admission fees, a statement of collection, and a collection passbook necessary for calculating the contributions. <Amended on May 7, 2024> |
| Article 4 (Purpose of Fund) |
"Projects or activities prescribed by Presidential Decree" in subparagraph 9 of Article 5 of the Act means any of the following projects or activities: <Amended on Dec. 5, 2017; Sep. 14, 2021; May. 7, 2024> | 1. | Deleted; <Sep. 14, 2021> |
| 2. | Deleted; <Dec. 5, 2017> |
| 3. | Support for conservation and education of national heritage; |
| 4. | Academic research and study on national heritage; |
| 5. | Collection, management and operation of the Fund. |
| Article 5 (Management and operation of Fund) |
| (1) | Administrative affairs on the management and operation of the Fund that may be entrusted under Article 6(2) of the Act shall be as follows: <Amended on May. 7, 2024> |
| 1. | Accounting affairs on the management and operation of the Fund; |
| 2. | Affairs on the receipt and management of Fund contributions under subparagraph 4 of Article 4 of the Act; |
| 3. | Affairs on the operation of the surplus funds of the Fund; |
| 4. | Other affairs relating to the management and operation of the Fund, as prescribed by the Administrator of the Korea Heritage Service. |
| (2) | A person who is entrusted with affairs on the management and operation of the Fund under paragraph (1) shall formulate a plan for the operation of the Fund for the following year and submit it to the Administrator of the Korea Heritage Service by May 31 of each year. <Amended on May 7, 2024> |
| (3) | A person entrusted with affairs on the management and operation of the Fund under paragraph (1) shall submit a report on the settlement of accounts of the Fund to the Administrator of the Korea Heritage Service by February 10 of the following year. <Amended on May. 7, 2024> |
| (4) | The Administrator of the Korea Heritage Service may subsidize a person entrusted with affairs on the management and operation of the Fund under paragraph (1) to cover expenses incurred in performing the affairs. <Amended on May. 7, 2024> |
| (5) | Except as otherwise provided for in this Decree and other national finance statutes and regulations, matters necessary for the management and operation of the Fund shall be prescribed by the Administrator of the Korea Heritage Service. <Amended on May 7, 2024> |
| Article 6 (Operation of surplus funds of Fund) |
The Administrator of the Korea Heritage Service may operate the surplus funds of the Fund by the following methods: <Amended Nov. 15, 2010; May 7, 2024>
| 4. | Purchase of other financial instruments. |
| Article 7 (Composition and operation of National Heritage Fund Deliberative Committee) |
| (1) | The National Heritage Fund Deliberative Committee (hereinafter referred to as the "Deliberative Committee") under Article 7 of the Act shall be composed of not more than 10 members, including 1 chairperson. <Amended on May 7, 2024> |
| (2) | The Deputy Administrator of the Korea Heritage service shall serve as the chairperson of the Deliberative Committee, and the committee members shall be commissioned or appointed by the Administrator of the Korea Heritage Service from among the following persons: <Amended on May 7, 2024> |
| 1. | A public official in charge of the Fund affairs, who belongs to the Senior Executive Service of the Korea Heritage Service; |
| 2. | A person recognized as having extensive expertise and experience in the management and operation of the Fund; |
| 3. | A person recognized as having abundant expertise and experience in the conservation, management, and utilization of national heritage. |
| (3) | The term of office of the committee members referred to in paragraph (2)2 and 3 shall be 2 years. |
[Title Amended on May. 7, 2024]
| Article 7-2 (Dismissal and decommission of committee members) |
The Administrator of the Korea Heritage Service may dismiss or decommission a committee member referred to in each subparagraph of Article 7(2), if he or she falls under any of the following cases: <Amended on May 7, 2024> | 1. | If a member becomes unable to perform his or her duties due to a mental or physical incapacity; |
| 2. | If a member is found to have engaged in any misconduct in connection with his or her duties; |
| 3. | If a member is deemed unfit to serve as a committee member due to neglect of duties, loss of dignity, or any other reasons; |
| 4. | If a member voluntarily admits that it is difficult to perform his or her duties. |
[This Article Added on Dec. 31, 2015]
| Article 8 (Duties of chairperson) |
| (1) | The chairperson shall represent the Committee and exercise overall control over its affairs. |
| (2) | If the chairperson cannot perform his or her duties for unavoidable reasons, a committee member designated by the chairperson shall perform the duties on his or her behalf. |
| (1) | The chairperson shall convene and preside over the meetings of the Committee. |
| (2) | A majority of incumbent members shall constitute a quorum for the meeting and its resolutions shall be passed with the consent of the majority of the members present. |
| Article 10 (Administrative secretary) |
| (1) | The Deliberative Committee shall have 1 executive secretary designated by the Administrator of the Korea Heritage Service from among public officials belonging to the Korea Heritage Service. <Amended on May. 7, 2024> |
| (2) | The administrative secretary shall handle the administrative affairs of the Deliberative Committee under the order of the chairperson. |
Allowances may be paid to the Committee members who attend the meetings of the Deliberative Committee within budgetary limits; provided, this shall not apply where a committee member who is a public official attends the meetings in direct connection with the affairs under his or her jurisdiction.
| Article 12 (Accounting agency of Fund) |
If the Administrator of the Korea Heritage Service appoints the Fund revenue collection officer, the Fund financial officer, the Fund expenditure officer, or the Fund disbursing officer under Article 10 of the Act, he or she shall notify the Chair of Board of Audit and Inspection, the Minister of Planning and Budget, and the Governor of the Bank of Korea. <Amended on May 7, 2024; Dec. 30, 2025>
| Article 13 (Fund account) |
If the Administrator of the Korea Heritage Service has established an account of the Fund in the Bank of Korea under Article 11 of the Act, he or she shall divide it into a revenue account and an expenditure account. <Amended on May. 7, 2024>
| Article 14 (Receipt of Fund) |
If financial resources under Article 4(1) of the Act are transferred to the account of the Fund, a person who has received such financial resources shall send a written contribution statement without delay to the Fund revenue collection officer.
| Article 15 (Allocation of ceiling on expenditure of Fund) |
| (1) | The Administrator of the Korea Heritage Service shall allocate a ceiling on expenditure to the Fund financial officer in accordance with a monthly plan for revenue and expenditure under Article 68(2) of the National Finance Act. <Amended on May. 7, 2024> |
| (2) | Where the Administrator of the Korea Heritage Service allocates the expenditure ceiling pursuant to paragraph (1), he or she shall notify the Minister of Planning and Budget and the Bank of Korea thereof. <Amended on May 7, 2024; Dec. 30, 2025> |
| (3) | In cases where the Fund financial officer commits an act causative of expenditure, he or she must not exceed the ceiling of expenditure allocated pursuant to paragraph (1). |
| (3) | In cases where the Fund financial officer commits any Fund expenditure commitments, he or she must not exceed the ceiling of expenditure allocated under paragraph (1). |
| (1) | The Fund revenue collection officer and the fund financial officer shall prepare and keep the Fund General Ledger, the Fund Expenditure Commitment Ledger, and the Fund Collection Ledger, and shall record general matters relating to the revenue and expenditure of the Fund, as well as matters related to the Fund expenditure commitments. |
| (2) | The Fund accounting official shall prepare and keep the Fund accounting book and record the status of receipts and disbursements of the Fund. |
ADDENDUM <Presidential Decree No. 21872, Dec. 7, 2009>
This Decree shall enter into force on December 10, 2009.
ADDENDA <Presidential Decree No. 22493, Nov. 15, 2010>
Article 1 (Enforcement date)
This Decree shall enter into force on November 18, 2010.
ADDENDUM <Presidential Decree No. 26844, Dec. 31, 2015>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 28458, Dec. 5, 2017>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 31980, Sep. 14, 2021>
This Decree shall enter into force on November 19, 2021
ADDENDA <Presidential Decree No. 34493, May. 7, 2024>
Article 1 (Enforcement date)
This Decree shall enter into force on May 17, 2024.
Article 3 (Relationship to other statutes or regulations)
ADDENDA <Enforcement Decree No. 35948, Dec. 30, 2025>
Article 1 (Enforcement date)
This Decree shall enter into force on January 2, 2026; provided, among Presidential Decrees amended pursuant to Article 4 of the Addenda, the amended portions of Presidential Decrees that were promulgated before this Decree enters into force but whose enforcement dates have not yet arrived shall enter into force on the respective enforcement dates of such Presidential Decrees.