Article 28(Tax Rates) #
(1) The amount of registration and license tax on registration shall be calculated by applying any of the following tax rates to the tax base under Article 27: Provided, That the tax rate for other registration or filing shall apply if the tax amount calculated in accordance with any provision of subparagraphs 1 through 5 and 5-2 is smaller than the amount calculated at the tax rate for any other registration or filing under the relevant subparagraph: <Amended on Dec. 27, 2010; Mar. 29, 2011; Dec. 2, 2011; Dec. 31, 2011; Jan. 1, 2013; Mar. 23, 2013; Jan. 1, 2014; Nov. 19, 2014; Jul. 24, 2015; Dec. 29, 2015; Feb. 29, 2016; Dec. 27, 2016; Jul. 26, 2017; Dec. 26, 2017; Aug. 27, 2019>
1. Registration of real estate:
(a) Registration to preserve ownership: 8/1000 of the value of real estate;
(b) Registration of ownership transfer:
(i) Registration of ownership transfer at a cost: 20/1000 of the value of real estate: Provided, That the amount of the tax to be levied on a house at the tax rate provided for in Article 11 (1) 8 shall be determined by applying the tax rate calculated by multiplying the acquisition tax rate applicable to such house by 50/100;
(ii) Registration of ownership transfer on a gratuitous basis: 15/1000 of the value of real estate: Provided, That in the case of the registration of ownership transfer based on inheritance, 8/1000 of the value of real estate;
(c) Creation and transfer of a real right and leasehold, other than ownership:
(i) Superficies: 2/1000 of the value of real estate: Provided, That in the case of divided superficies, 2/1000 of the value of the relevant land calculated by the competent Special Self-Governing City Mayor or Special Self-Governing Province Governor or the head of the relevant Si/Gun/Gu, as prescribed by the standards determined by the Minister of the Interior and Safety, considering the inhibition rate of use of a building, the inhibition rate of use of underground part, other inhibition rate of use, etc. based on the use of underground or over-the-ground space of the relevant land;
(ii) Mortgage (including cases where superficies or leasehold on a deposit basis is registered): 2/1000 of the amount of claim;
(iii) Easement: 2/1000 of the value of the dominant estate;
(iv) Leasehold on a deposit basis: 2/1000 of the amount of deposit;
(v) Leasehold: 2/1000 of the amount of a monthly rent;
(d) Application for an auction, provisional seizure or injunction, or provisional registration:
(i) Application for an auction: 2/1000 of the amount of claim;
(ii) Provisional seizure (including cases where a right to real estate is registered): 2/1000 of the amount of claim;
(iii) Provisional injunction (including cases where a right to real estate is registered): 2/1000 of the amount of claim;
(iv) Provisional registration (including cases where a right to real estate is registered): 2/1000 of the value of real estate or the amount of claim;
(e) Any other registration: 6,000 won per case;
2. Registration or filing of a ship (including small ships defined by Article 1-2 (2) of the Ship Act):
(a) Registration or filing of ownership: 0.2/1000 of the value of a ship;
(b) Registration or filing of creation of a mortgage or registration or filing of the transfer of a mortgage: 2/1000 of the amount of claim;
(c) Any other registration or filing: 15,000 won per case;
3. Registration of an automobile:
(a) Registration of ownership:
(i) Passenger automobiles for non-business purposes: 50/1000: Provided, That 20/1000 in the case of compact automobiles;
(ii) Other automobiles:
a. For non-business purposes: 30/1000: Provided, That 20/1000 in the case of compact automobiles;
b. For business purposes: 20/1000;
(b) Registration to create a mortgage or to transfer a mortgage: 2/1000 of the amount of claim;
(c) Registration of the person who paid acquisition price or a transportation company under Article 7 (10):
(i) Where the title is transferred from a transportation company to another transportation company: 15,000 won per case;
(ii) Where the title is transferred from a transportation company to the person who paid acquisition money: 15,000 won per case;
(iii) Where the title is transferred from the person who paid the acquisition price to a transportation company: 15,000 won per case;
(d) Any other registration: 15,000 won per case;
4. Registration of mechanical equipment:
(a) Registration of ownership: 10/1000;
(b) Registration to create a mortgage or to transfer a mortgage: 2/1000 of the amount of claim;
(c) Registration of the person who paid the acquisition price or the mechanical equipment leasing company under Article 7 (10):
(i) Where the title is transferred from a mechanical equipment leasing company to another mechanical leasing company: 10,000 won per case;
(ii) Where the title is transferred from a mechanical equipment leasing company to the person who paid the acquisition price: 10,000 won per case;
(iii) Where the title is transferred from the person who paid the acquisition price to a mechanical equipment leasing company: 10,000 won per case;
(d) Any other registration: 10,000 won per case;
5. Registration of factory assets and mining assets:
(a) Registration to create a mortgage or to transfer a mortgage: 1/1000 of the amount of claim;
(b) Any other registration: 9,000 won per case;
5-2. Registration of a security right on movables, claims, or intellectual property right:
(a) Registration or filing to create a security right or registration or filing to transfer a security right: 1/1000 of the amount of claim;
(b) Any other registration: 9,000 won per case;
6. Registration of a corporation:
(a) A corporation by the establishment or merger of a commercial company or other profit-making corporations:
(i) Establishment and payment: 4/1000 of the paid amount of stocks, the amount of investment, or the value of investment other than cash (112,500 won when an amount of tax is less than 112,500 won; hereafter the same shall apply in items (a) through (c));
(ii) Increase of capital or investment: 4/1000 of the paid amount or the value of investment other than cash;
(b) A corporation by the establishment or merger of a non-profit corporation:
(i) Establishment and payment: 2/1000 of the paid gross amount of investment or value of property;
(ii) Increase of the gross amount of investment or gross amount of property: 2/1000 of the paid amount of investment or value of property;
(c) Increase of the capital or of the amount of investment by the property revaluation reserve, and increase of the gross amount of investment or property (excluding capital transfer under the Assets Revaluation Act): 1/1000 of the increased amount;
(d) Relocation of a head or principal office: 112,500 won per case;
(e) Establishment of a branch or sub-office: 40,200 won per case;
(f) Any other registration: 40,200 won per case;
7. Registration of a trade name, etc.:
(a) Creation or acquisition of a trade name: 78,700 won per case;
(b) Appointment of a manager or extinguishment of a right of representation: 12,000 won per case;
(c) Appointment of a ship manager or extinguishment of a right of representation: 12,000 won per case;
8. Registration of a mining right:
(a) Creation of a mining right (including where the duration of a mining right is extended before its expiration): 135,000 won per case;
(b) Change of a mining right:
(i) Enlargement, or enlargement and reduction of the mining area: 66,500 won per case;
(ii) Reduction of the mining area: 15,000 won per case;
(c) Transfer of a mining right:
(i) Inheritance: 26,200 won per case;
(ii) Transfer due to any other reason: 90,000 won per case;
(d) Any other registration: 12,000 won per case;
8-2. Registration of a mining right by lease:
(a) Creation of a mining right by lease (including where the duration of a mining right by lease is extended before its expiration): 135,000 won per case;
(b) Transfer of a mining right by lease:
(i) Inheritance: 26,200 won per case;
(ii) Transfer due to any other reason: 90,000 won per case;
(c) Any other registration: 12,000 won per case;
9. Registration of a fishing right or an aquaculture business right:
(a) Transfer of a fishing right or an aquaculture business right:
(i) Inheritance: 6,000 won per case;
(ii) Transfer due to any other reason: 40,200 won per case;
(b) Transfer of shares in a fishing right or an aquaculture business right:
(i) Inheritance: 3,000 won per case;
(ii) Transfer due to any other reason: 21,000 won per case;
(c) Any other registration except the creation of a fishing right or an aquaculture business right: 9,000 won per case;
10. Registration of a copyright, exclusive publication right (including where it is applied mutatis mutandis pursuant to Articles 88 and 96 of the Copyright Act), publication right, neighboring copyright, computer program copyright, or database producer's right (hereafter referred to as "copyright, etc." in this subparagraph):
(a) Inheritance of a copyright, etc.: 6,000 won per case;
(b) Registration of any kind, other than inheritance (excluding registration of a program, exclusive publication right, and publication right) under Article 54 (including where it is applied mutatis mutandis pursuant to Articles 90 and 98) of the Copyright Act: 40,200 won per case;
(c) Registration of a program, exclusive publication right, and publication right, other than inheritance under Article 54 (including where it is applied mutatis mutandis pursuant to Articles 90 and 98) of the Copyright Act: 20,000 won per case;
(d) Any other registration: 3,000 won per case;
11. Registration of a patent right, utility model right, or design right (hereafter referred to as "patent right, etc." in this subparagraph):
(a) Transfer of a patent right, etc. due to inheritance: 12,000 won per case;
(b) Transfer of a patent right, etc. due to any other reason: 18,000 won per case;
12. Registration of a trademark or service mark:
(a) Creation of a trademark or service mark or renewal of the duration thereof under Article 82 or 84 of the Trademark Act: 7,600 won per case;
(b) Transfer of a trademark or service mark (excluding the transfer of a trademark right based on international registration under Article 196 (2) of the Trademark Act):
(i) Inheritance: 12,000 won per case;
(ii) Transfer due to any other reason: 18,000 won per case;
13. Registration of any aircraft:
(a) Registration of any aircraft, the maximum takeoff weight of which is at least 5,700 kilograms: 0.1/1000 of the value of the aircraft;
(b) Registration of any type of aircraft not referred to in item (a): 0.2/1000 of the value of the aircraft;
14. Registration, other than that stipulated under subparagraphs 1 through 7: 12,000 won per case.
(2) The tax rate that shall apply to the registration of either of the following cases shall be 300/100 of the relevant tax rate specified in paragraph (1) 1 or 6 (If the tax amount calculated by applying the tax rate specified in any provision of paragraph (1) 1 (a) through (d) is less than 6,000 won, it shall be deemed 6,000 won, while, if the tax amount calculated by applying the tax rate specified in any provision of paragraph (1) 6 (a) through (c) is less than 112,500 won, it shall be deemed 112,500 won): Provided, That this shall not apply to the types of business specified by Presidential Decree (hereafter referred to as "types of business excluded from heavy taxation in large cities" in this Article) as those for which it is unavoidable to establish business facilities in a large city: <Amended on Dec. 27, 2010; Jul. 24, 2015; Dec. 27, 2016>
1. Registration upon the incorporation of a corporation (including where capital or amount of investment increased within five years after its incorporation or take-over of a dormant corporation) or opening its branch or sub-office in a large city;
2. Registration upon the relocation of a head or principal office of a corporation into a large city (including where capital or amount of investment increased within five years after its relocation). In such cases, the relocation is deemed the incorporation of a corporation, and the tax rate shall apply accordingly.
(3) Notwithstanding the proviso to paragraph (2), with the exception of its subparagraphs, where a corporation that has completed corporate registration as a type of business excluded from heavy taxation in large cities, shifts to another type of business, other than the type of business excluded from heavy taxation in large cities, or adds a type of business, other than the type of business excluded from heavy taxation in large cities, within two years from the date of such registration, without good cause, the main clause of paragraph (2) shall apply to relevant parts. <Newly Inserted on Dec. 27, 2010>
(4) Paragraph (2) shall not apply to cases falling under paragraph (1) 6 (f).
(5) The scope and applicable standards of heavy taxation with respect to registration and license tax under paragraph (2), and other necessary matters shall be prescribed by Presidential Decree.
(6) The head of a local government may increase or decrease the tax rates of registration and license tax within 50/100 of the standard rates stipulated under paragraph (1) 1, as stipulated by the relevant municipal ordinance.