ENFORCEMENT DECREE OF THE FRAMEWORK ACT ON NATIONAL TAXES

영문법령 불러오는 중…

ENFORCEMENT DECREE OF THE FRAMEWORK ACT ON NATIONAL TAXES — 법갈피

Article 6-2(Application for Electronic Service) #

(1) Any person that intends to file an application for electronic service under Article 10 (8) of the Act or to withdraw such application shall submit to the head of the competent tax office a document that states the following matters: <Amended on Dec. 30, 2025>

1. Matters identifying a taxpayer, including his or her name and resident registration number;

2. Address or location of the principal office and place of business of a taxpayer;

3. Electronic mail address or contact point to receive information regarding electronic service;

4. Method of notice on, and reasons for applying for (or withdrawing), electronic service;

5. Other matters prescribed by Decree of the Ministry of Economy and Finance:

(2) The initiation and withdrawal from electronic service shall apply from the day following the date of receiving an application filed under paragraph (1).

(3) Where any person that has withdrawn an application for electronic service intends to file a new application therefor, the person may do so at least 30 days after the date of application for such withdrawal.

(4) "Where a taxpayer has made voluntary payment of taxes as prescribed by this Act or other tax law, as prescribed by Presidential Decree" in the proviso of Article 10(8) of the Act means that a taxpayer pays the total amount of national taxes falling under any of the following by means of account transfer under Article 9(1) of the Enforcement Decree of the National Tax Collection Act or credit card, etc., under Article 9(4) of that Decree through the national tax information and communications network: <Added on Feb. 15, 2013; Jun. 28, 2013; Feb. 3, 2015; Feb. 11, 2020; Feb. 17, 2021; Feb. 28, 2023>

1. The amount of income taxes under Article 65(1) and (2) of the Income Tax Act;

2. The amount of value-added taxes under Articles 48(3) and 66(1) of the Value-Added Tax Act.

(5) Where a taxpayer fails to read electronically served documents on 3 consecutive occasions by the following deadlines even though the Commissioner of the National Tax Service has made it possible to access the national tax information and communications network to read the documents pursuant to Article 6-4(2), the application for the electronic service of the documents not read for the third time shall be deemed withdrawn on the day following the date classified as follows, pursuant to Article 10(9) of the Act: <Added on Feb. 3, 2015; Feb. 15, 2022; Feb. 28, 2023; Feb. 28, 2025>

1. Cases that the deadline, such as the deadline for payment, is fixed in the relevant document: The fixed deadline;

2. Cases other than subparagraph 1: The date on which one month elapses from the time the relevant document is saved in the national tax information and communications network.

[This Article Wholly Amended on Feb. 18, 2010]

Article 8(Application and Approval of Organization Deemed Corporation) #

(1) The representative or manager of an incorporated body, foundation or any other organization (hereinafter referred to as "organization other than a corporation") which is not a corporation (referring to a domestic and foreign corporation under subparagraphs 1 and 3 of Article 2 of the Corporate Tax Act; hereinafter the same shall apply) that intends to obtain approval pursuant to Article 13(2) of the Act shall submit a document that states the following matters to the head of the competent tax office: <Amended on Dec. 30, 2010; Feb. 12, 2019>

1. Title of the organization;

2. Location of its main office;

3. Name and address or domicile of its representative or manager;

4. Major business;

5. Status of property;

6. Articles of association or provisions relating to the organization and its operations;

7. Other necessary matters.

(2) Where the representative or manager of an organization other than a corporation submits a document under paragraph (1), the head of a competent tax office shall notify the applicant of whether to grant approval, within 10 days from the date of the application. <Amended on Dec. 30, 2010>

(3) Where an organization other than a corporation has obtained approval pursuant to paragraph (2), an identification number under Article 12(2) of the Enforcement Decree of the Value-Added Tax Act shall be granted concurrently with such approval; provided, this shall not apply where the relevant organization intends to operate a profit-making business and is required to register its business under Article 111 of the Corporate Tax Act. <Amended on Dec. 30, 2010; Jun. 28, 2013>

(4) Where an organization other than a corporation that has obtained approval under paragraph (2) fails to meet the requirements under each subparagraph of Article 13(2) of the Act, the head of the competent tax office shall, without delay, cancel approval thereof. <Amended on Dec. 30, 2010>

[This Article Wholly Amended on Feb. 18, 2010]

Article 9-3(Examination Committee on Established Rules for National Taxes) #

(1) The Examination Committee on Established Rules for National Taxes under Article 18-2 of the Act (hereinafter referred to as the "Examination Committee on Established Rules for National Taxes") shall deliberate on matters referred to by the chairperson to the Committee among the following matters: <Amended on Feb. 2, 2012; Feb. 13, 2018; Feb. 15, 2022>

1. Matters that need interpretation in accordance with the legislative intent of tax law and this Act related thereto; and matters that need interpretation in accordance with legislative intents of the Customs Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, and the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, which are related thereto;

2. Matters on changing the existing interpretation of tax law and this Act related thereto or general practices of national tax administration; matters on changing the interpretation of the Customs Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, and the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, which are related thereto or general practices of customs tax administration;

3. Other matters to greatly influence the rights and duties of taxpayers.

(2) The Examination Committee on Established Rules for National Taxes shall be comprised of not more than 50 members, including one chairperson. <Amended on Feb. 2, 2012; Feb. 13, 2018>

(3) The Director of Tax and Customs Office of the Ministry of Economy and Finance shall serve as the chairperson, and members shall be comprised of the following persons: <Amended on Dec. 30, 2010; Feb. 15, 2013; Feb. 11, 2020; Feb. 29, 2024; Dec. 30, 2025>

1. Each person who serves in a position designated by the Minister of Economy and Finance, from among the following positions, respectively:

a. A position served by a public official belonging to the Senior Executive Service of the Ministry of Economy and Finance;

b. A position served by a public official belonging to the Senior Civil Service of the Ministry of Government Legislation and recommended by the Minister of Government Legislation;

c. A position served by a public official belonging to the Senior Civil Service of the National Tax Service and recommended by the Commissioner of the National Tax Service;

d. A position served by a public official belonging to the Senior Civil Service of the Korea Customs Service and recommended by the Commissioner of the Korea Customs Service;

e. A position served by a public official belonging to the Senior Civil Service of the Tax Tribunal and recommended by the Director of the Tax Tribunal;

2. A person commissioned by the Minister of Economy and Finance from among those who have qualifications specified in any subparagraph of Article 55-2 (1).

(4) The chairperson shall represent the Examination Committee on Established Rules for National Taxes and exercise overall control over its affairs.

(5) Where the chairperson is unable to perform his or her duties in extenuating circumstances, a member who is designated in advance by the chairperson, from among the members under paragraph (3)1a, shall act on his or her behalf. <Amended on Feb. 29, 2024>

(6) Each member referred to in paragraph (3)2 shall hold office for a term of two years and may be appointed consecutively only for another term. <Amended on Dec. 30, 2010; Feb. 12, 2019; Feb. 29, 2024>

(7) Deleted. <May 10, 2016>

(8) The chairperson shall call meetings of the Examination Committee on Established Rules for National Taxes and preside over them.

(9) Meetings of the Examination Committee on Established Rules for National Taxes shall not be open to the public; provided, it may be open to the public when the chairperson deems it necessary.

(10) Meetings of the Examination Committee on Established Rules for National Taxes shall be comprised of the chairperson and not less than 12 but not more than 20 members designated by the chairperson for each meeting, including at least 1/2 of members referred to in paragraph (3)2. <Amended on Dec. 30, 2010; Feb. 2, 2012; Feb. 15, 2013; Feb. 11, 2020; Feb. 29, 2024>

(11) Meetings of the Examination Committee on Established Rules for National Taxes shall commence with the attendance of a majority of all members under paragraph (10) and adopt resolutions by the affirmative vote of the majority of members present.

(12) Where a member of the Examination Committee on Established Rules for National Taxes falls under any of the following, the member shall be excluded from its deliberation or resolution: <Added on Feb. 3, 2015; Feb. 29, 2024>

1. Where the member is a questioner (referring to a person who conducts questioning the interpretation, etc. of tax law; where the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service makes a request for interpretation, a person who questions the Commissioner of the National Tax Service or the Commissioner of the Korea Customs Service shall be included; hereinafter in this paragraph, the same shall apply) or a person who conducts or conducted questioning under delegation from the questioner;

2. Where the member is a current or former relative of a person prescribed in subparagraph 1;

3. A person who is or was an employee of a person prescribed in subparagraph 1 (limited to cases where he or she was an employee within the last five years prior to the date of questioning);

4. Where the member has testified or made an appraisal concerning a disposition subject to questioning or a formal objection, demand for examination or demand for judgment;

5. Where the member has been involved in a disposition subject to questioning, a formal objection to, a demand for examination or demand for judgment of the disposition, a tax investigation that forms the foundation thereof within the five years preceding the date of questioning;

6. Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the five years preceding the date of questioning;

7. Where the member is or was involved in the business of a questioner or a person who conducts questioning under the delegation from the questioner.

(13) Where a member of the Examination Committee on Established Rules for National Taxes falls under any of the subparagraphs of Article 12, the member shall recuse himself or herself from deliberation or resolution on the relevant matter. <Added on Feb. 3, 2015>

(14) In addition to matters provided for in paragraphs (1) through (13), matters necessary for the composition, operation, etc. of the Examination Committee on Established Rules for National Taxes shall be prescribed by Decree of Ministry of the Economy and Finance. <Amended on Feb. 3, 2015; Dec. 30, 2025>

[This Article Wholly Amended on Feb. 18, 2010]

Article 10(Methods and Procedures of Questions and Replies on Interpretation of Tax Law) #

(1) The Minister of Economy and Finance and the Commissioner of the National Tax Service shall, with regard to questions about the interpretation of tax law, make a reply by interpreting such questions according to standards for the interpretation of tax law under Article 18 of the Act. <Amended on Dec. 30, 2025>

(2) The Commissioner of the National Tax Service shall deliver a copy of the document which has been sent as a reply under paragraph (1) to the Minister of Economy and Finance by the last day of the month following the month in which the date of such reply falls. <Amended on Feb. 15, 2013; Dec. 30, 2025>

(3) The Commissioner of the National Tax Service shall, when a question under paragraph (1) falls under any subparagraph of Article 9-3 (1), make a request for the interpretation thereof to the Minister of Economy and Finance, accompanied by his or her opinions. <Amended on Feb. 15, 2013; Dec. 30, 2025>

(4) Where the Commissioner of the National Tax Service has an objection to the interpretation of the Minister of Economy and Finance under paragraph (3), he or she may request a re-interpretation, stating the reasons therefor. <Amended on Dec. 30, 2025>

(5) Any question regarding the interpretation of tax law which has been submitted to the Minister of Economy and Finance shall be delivered to the Commissioner of the National Tax Service and such fact shall be informed to the civil petitioner; provided, in cases falling under any of the following subparagraphs, the Minister of Economy and Finance may directly make a reply to the civil petitioner. In such cases, a copy of the document which has been sent as a reply shall be delivered to the Commissioner of the National Tax Service: <Amended on Feb. 5, 2016; Dec. 30, 2025>

1. Any question falling under any subparagraph of Article 9(3)1, and thus subject to deliberation by the Examination Committee on Established Rules for National Taxes;

2. Any question which has been made again with regard to the interpretation of tax law by the Commissioner of the National Tax Service and to which reply of the Commissioner of the National Tax Service is attached (excluding matters concerning factual judgment);

3. Where tax law is newly legislated or amended and for which interpretation by the Minister of Economy and Finance is needed;

4. Other cases deemed necessary by the Minister of Economy and Finance to protect the rights of taxpayers, which require interpretation based on the purpose of the legislation of tax law.

(6) Matters necessary for questions, replies, etc. on the interpretation of tax law, in addition to those provided for in paragraphs (1) through (5), shall be determined by Ministerial Decree of the Economy and Finance. <Amended on Dec. 30, 2025>

[This Article Wholly Amended on Feb. 18, 2010]

Article 12-3(Initial Date in Reckoning Exclusion Period for Imposition of National Taxes) #

(1) Dates on which national taxes may be levied pursuant to Article 26-2(9) of the Act shall be as set forth in the following subparagraphs: <Amended on Feb. 12, 2019; Feb. 11, 2020>

1. For the national taxes, tax base and amount of tax of which are reported (excluding the comprehensive real estate holding tax reported in accordance with Article 16(3) of the Comprehensive Real Estate Holding Tax Act), the date following the report deadline or the deadline for submission of a written report (hereinafter referred to as "report deadline for tax base"), relating to the tax base and amount of tax of the relevant national taxes. In such cases, the report deadline and the amendment report deadline relating to the periods of interim payments and scheduled report shall not be included in the report deadline for tax base;

2. For the comprehensive real estate holding tax and stamp tax, the date when the liability to pay such national taxes comes into existence.

(2) National taxes may be levied on the dates set forth in the following subparagraphs, notwithstanding paragraph (1):

1. For the national taxes levied upon a withholding agent or taxpayers' association, the date following the statutory due date for payment of the amount of the withholding tax concerned or the amount of the tax collected from the tax associations;

2. If the statutory due date for payment, pursuant to subparagraph 1, or the report deadline for tax base is extended, the date immediately following such an extended period;

3. If the amount of tax is collected on the grounds of a failure to fulfill obligations, etc. in accordance with deduction, exemption, non-taxation or the application of low tax rates, etc., the day on which the grounds that make it possible to collect the relevant deducted amount of tax, etc. accrue (in cases of benefiting any income deduction, referring to the amount of tax equivalent to the deducted income amount and in cases of benefiting low tax rates, referring to the amount of tax equivalent to a difference from general tax rates; hereinafter in this subparagraph referred to as the "deducted amount of tax, etc.").

[This Article Wholly Amended on Feb. 18, 2010]

[Title Amended on Feb. 11, 2020]

Article 18(Priority of National Taxes) #

(1) Deleted. <Dec. 30, 2003>

(2) A fact that a right falling under any item of Article 35(1)3 of the Act has been established pursuant to the latter part, with the exception of the items, of the same subparagraph shall be proved by any of the following means: <Amended on Feb. 18, 2010; Feb. 13, 2018; Feb. 11, 2020>

1. A certified copy of a register of real estate;

2. Certification by a notary;

3. A document recognized by the head of the tax office as a certification pertaining to the pledge;

4. A document recognized by the head of the tax office as a certification by public documents or books of financial institutions.

(3) "Amount calculated by the method prescribed by Presidential Decree" in the proviso of Article 35(1)3-2 of the Act means the amounts classified as follows: <Added on Feb. 28, 2023>

1. Where the immediate prior holder has no right specified in any item of Article 35(1)3 of the Act (hereinafter referred to as "right to lease on a deposit basis, etc.") established on the relevant property before he or she held the relevant property: The sum of all delinquent national taxes of the immediate prior holder whose statutory due date is earlier than the earliest date of establishment of the right to lease, etc. during the immediate prior holder's holding period;

2. Where there is a right to lease on a deposit basis, etc. established on the relevant property before the immediate prior holder owns such property: 0 won.

(4) When the head of the tax office seizes a property related to claims having priority to national taxes, etc. pursuant to Article 35(1)4 and 5 of the Act, he or she shall notify the relevant claimant of such fact, in writing stating the following matters; provided, where there are several persons holding claims pursuant to Article 35(1)5 of the Act, such fact may be notified to a representative selected by the head of the tax office, and the representative who receives such notification shall, through public notification or a posting, inform other claimants of such fact: <Amended on Feb. 18, 2010; Feb. 15, 2013; Feb. 28, 2023>

1. Name, and address or domicile of the delinquent taxpayer;

2. The taxable period, items of taxation, amount of tax, and due date for payment of the national taxes related to seizure;

3. The type, quantity, and quality of the seized property;

4. The date of seizure.

(5) Notification of seizure to the person having the right to provisional registration under Article 35 (5) of the Act and matters necessary for the specific scope of the immediate prior holder's delinquent national taxes under paragraph (3), etc. shall be prescribed by Ministerial Decree of the Economy and Finance. <Amended on Feb. 18, 2010; Feb. 5, 2016; Feb. 11, 2020; Feb. 28, 2023; Dec. 30, 2025>

Article 25-3(Request for Correction) #

(1) A person who intends to request a decision or correction pursuant to Article 45-2(1),(2), and (5) of the Act shall submit a written request for decision or correction stating the following: <Amended on Feb. 11, 2020; Feb. 17, 2021>

1. Name and address or domicile of the applicant;

2. The tax base and amount of tax before the decision or correction;

3. The tax base and amount of tax after the decision or correction;

4. Grounds for requesting a decision or correction;

5. Other necessary matters.

(2) "Reasons prescribed by Presidential Decree, including discontinuation of business by a withholding agent" in the latter part of Article 45-2(5) of the Act means any of the following: <Added on Feb. 11, 2020; Feb. 17, 2021>

1. Bankruptcy, closure or other cases equivalent thereto of a withholding agent;

2. Where a person subject to withholding requests a withholding agent to make a correction with good cause, but the withholding agent fails to comply with such request.

(3) Where any of the following persons subject to withholding intends to apply for correction pursuant to Article 45-2(1) and (2) of the Act, which is applied mutatis mutandis under Article 45-2(5) of the same Article, he or she shall submit a written request for correction under paragraph (1) to the head of the tax office having jurisdiction over the place of tax payment of the relevant withholding agent: <Added on Feb. 11, 2020; Feb. 17, 2021>

1. Where a person subject to withholding who falls under Article 73(1)8 or 9 of the Income Tax Act applies for correction of the relevant income;

2. Where a non-resident or a foreign corporation falling under any subparagraph of paragraph (2) applies for correction.

(4) A written request for correction filed under paragraph (1) shall be submitted, accompanied by the following documents, in cases falling under paragraph (3)2: <Added on Feb. 17, 2021>

1. Materials proving that any subparagraph of paragraph (2) is applicable;

2. A resident certificate issued by the competent authority of the country of residence of the relevant real beneficiary, which can prove that he or she is the real beneficiary of domestic source income.

(5) Notwithstanding the provisions, with the exception of the subparagraphs, of paragraph (3), where a person subject to withholding submits a written request for correction to the head of a tax office other than the head of the competent tax office, the head of the tax office in receipt of the written request for correction shall forward it to the head of the tax office having jurisdiction over the place of tax payment of the withholding agent without delay, and notify the relevant person subject to withholding accordingly in writing. <Added on Feb. 17, 2021>

(6) The head of the competent tax office submitted with a written request for correction under paragraph (3) or the head of the competent tax office who receives the written request for correction from another head of the tax office under paragraph (5) may request that the written request be supplemented within a specified period not exceeding 30 days, if deemed necessary. In such cases, the supplementation period shall not be counted towards the period under Article 45-2(3) of the Act. <Added on Feb. 11, 2020; Feb. 17, 2021>

(7) A request for supplementation referred to in paragraph (6) shall be made in writing stating all the following: <Added on Feb. 11, 2020; Feb. 17, 2021>

1. The matters to be corrected or supplemented;

2. The reason for request of correction or supplementation;

3. The period for correction or supplementation;

4. Other necessary matters.

[This Article Wholly Amended on Feb. 18, 2010]

Article 27-2(Additional Tax on Underreporting or Excess Tax Refund Claims) #

(1) Deleted. <Feb. 3, 2015>

(2) Where matters stated in an export performance statement submitted pursuant to subparagraph 1 of Appendix of Article 101(1) of the Enforcement Decree of the Value-Added Tax Act, a statement of the electronic issuance of a local letter of credit or a written verification of purchase submitted pursuant to subparagraph 3a of Appendix of the aforesaid paragraph, and the list of accompanying documents for zero tax rate submitted pursuant to paragraphs (2) through (4) of the aforesaid Article are erroneously stated, but such facts are verified by relevant evidential data, etc., Article 47- 3(2)2 of the Act shall not apply thereto. <Amended on Jun. 28, 2013; Feb. 3, 2015; Feb. 7, 2017>

(3) Where a return prescribed in Article 47-3 of the Act is filed underreportedly or overreportedly by an unlawful conduct; the underreported amount of paid tax, etc. by an unlawful conduct (hereafter in this paragraph, referred to as "unlawfully underreported amount of paid tax") and other underreported amount of paid tax, etc. (hereinafter in this paragraph, referred to as "generally underreported amount of paid tax") are included in the underreported amount of paid tax, etc. under paragraph (1) of the aforesaid Article, with the exception of its subparagraphs; and it is difficult to distinguish the unlawfully underreported amount of paid tax from the generally underreported amount of paid tax, the amount calculated using the following formula shall be the unlawfully underreported amount of paid tax: <Amended on Feb. 3, 2015; Feb. 7, 2017>

┌─────────────────────────────────┐

│ Underpaid tax amount due to underreporting, etc. × Tax base underreported due to fraudulent acts │

│ Underreported tax base │

└─────────────────────────────────┘

(4) The term "unavoidable grounds prescribed by Presidential Decree" in Article 47-3(4)4 of the Act means a case where an application is filed for tax credit and the tax credit is granted prior to the recognition of a new growth commercialization facility or a national strategic technology commercialization facility on the condition that such recognition is granted pursuant to the latter part of Article 21(13) of the Enforcement Decree of the Tax Exemption Restriction Act, but afterwards, the recognition is not granted to all or part of the facility subject to recognition. <Added on Feb. 29, 2024>

[This Article Wholly Amended on Feb. 2, 2012]

Article 28(Reduction and Exemption of Additional Tax) #

(1) "Cases prescribed by Presidential Decree" in Article 48(1)3 of the Act means any of the following cases: <Added on Feb. 12, 2019; Feb. 17, 2021>

1. Where a tax return is filed or tax is paid according to questions, replies, etc. on the interpretation of tax law pursuant to Article 10, but another tax disposition is made thereafter;

2. Where it becomes impossible to perform his or her duties under tax law due to the expropriation or use of land, etc. under the Act on Acquisition of and Compensation for Land for Public Works Projects, urban or Gun planning under the National Land Planning and Utilization Act, and other statutes or regulations;

3. Where actual damage insurance money under Article 118-5(1) of the Enforcement Decree of the Income Tax Act (referring to that paid by a person falling under any subparagraph of Article 216-3(7) of that Decree) is excluded from medical expenses, but where a person files a revised return on income tax for the taxable period during which medical expenses were paid after being paid the relevant insurance money because of the differences between the taxable period during which the medical expenses, the cause of the payment of actual damage insurance money, were paid and the taxable period during which the relevant insurance money was paid (limited to where a revised return is filed by the deadline for filing the final return on the tax base of the global income tax for the taxable period during which the relevant insurance money is paid).

(2) A person who intends to have an additional tax reduced or exempted in accordance with Article 48(1) or (2) of the Act shall file an application stating the following matters with the head of the competent tax office (including the head of the competent customs office or the head of the competent local government; hereafter in this Article the same shall apply): <Amended on Feb. 12, 2019>

1. Items of taxation and year of imposition of national tax related to the additional taxes subject to the application for reduction or exemption and types and amounts of the relevant additional taxes;

2. Reason for failure to perform the duty (limited to cases of Article 48(1) of the Act).

(3) In cases under paragraph (2), if documentation evidencing reasons stated in subparagraph 2 of the same paragraph exist, such documentation shall be attached thereto. <Amended on Feb. 12, 2019>

(4) The head of the competent tax office shall, upon receiving an application under paragraph (2), notify the applicant of whether the application is approved. <Amended on Feb. 12, 2019>

[This Article Wholly Amended on Feb. 18, 2010]

[Title Amended on Feb. 12, 2019]

Article 32(Occurrence Date of Refund of National Taxes) #

"Occurrence date of refund of national taxes prescribed by Presidential Decree" in Article 51(3) of the Act means any date listed below: <Amended on Feb. 15, 2013; Jun. 2, 2020; Feb. 17, 2021; Feb. 15, 2022>

1. National tax refund due to erroneous or double payment, or correction or cancellation of a return or assessment that forms the basis of the relevant payment: The date of the relevant payment (where tax is paid for interim tax prepayment or by tax withholding pursuant to tax law, the expiration date of statutory due date of return of the relevant tax item); provided, if the national tax refund is paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax refund computed retroactively in the order of due dates until it reaches such due amount;

2. National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption;

3. Refund by the amendment of statutes after lawful payment: The enforcement date of such statutes;

4. Refund due to filing of refundable tax, an application for refund or correction of the amount of refundable tax filed under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, or the Restriction of Special Taxation Act: The date of such filing or application, Provided, That where the refund is made upon determination because the amount of refundable tax is not filed (including where a return after due date is filed pursuant to Article 45-3 of the Act after the relevant statutory due date elapses), it shall be the date of relevant determination;

5. Refund of any amount of tax, which is paid by a withholding agent through a year-end tax settlement or tax withholding, upon request for correction under Article 45-2(5): The expiration date of payment of tax payable by year-end tax settlement, or payment of withholding taxes;

6. Refund of labor encouragement subsidy under Article 100-8 of the Restriction of Special Taxation Act: The date of determination of such labor encouragement subsidy.

[This Article Added on Dec. 30, 2010]

Article 43-3(Additional Refund of National Taxes) #

(1) "Reckoning day of additional refund of national taxes prescribed by Presidential Decree" in Article 52(1) of the Act shall be the date following each of the following dates: <Added on Feb. 3, 2015; Feb. 11, 2020; Jun. 2, 2020; Feb. 17, 2021>

1. National tax refund due to erroneous or double payment, or correction or cancellation of a return or assessment that forms the basis of the relevant payment: The payment date for national taxes; provided, if the national taxes are paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax computed retroactively in the order of due dates until it reaches such due amount. The amount of tax paid for interim tax prepayment or by tax withholding pursuant to tax law shall be deemed to have been paid on the expiration date of statutory due date of return of the relevant tax item;

2. National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption;

3. National tax refund by the amendment of tax law after lawful payment: The enforcement date of the tax law;

4. Refund due to filing of refundable tax, an application for refund, a correction or determination under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, the Traffic, Energy and Environment Tax Act or the Restriction of Special Taxation Act: The date of filing of an application (where the date of such filing is prior to the statutory due date for return, the relevant statutory due date for return) or the date when 30 days elapse from the date of filing of such application (where the refund due date is prescribed by tax laws, the date following the refund due date); provided, where the refund is made upon determination because the amount of refundable tax is not filed, such date shall be the date after lapse of 30 days from the date of relevant determination;

5. Deleted. <Feb. 17, 2021>

(2) The term "interest rate prescribed by Presidential Decree" in Article 52 (1) of the Act means the interest rate prescribed by Ministerial Decree of the Economy and Finance based on the consideration of the average interest rate on one-year term deposits offered by commercial banks (hereafter in this Article referred to as "basic interest rate"); provided, where a taxpayer files an objection or a request for examination or adjudication under Chapter VII of the Act, a request for examination under the Board of Audit and Inspection Act, or a litigation under the Administrative Litigation Act, and the head of a tax office pays the amount of national tax refund according to the judgment or decision thereon, the interest rate charged shall equal 1.5 times of the basic interest rate if the head of tax office pays it after at least 40 days have elapsed since the judgment or decision became final and conclusive. <Amended on Feb. 11, 2020; Dec. 30, 2025>

(3) "Civil petition for grievances prescribed by Presidential Decree" in the provisions, with the exception of the subparagraphs, of Article 52(3) of the Act, means a civil petition filed to request that a tax authority, ex officio, cancel or change any disposition or issue other necessary dispositions pursuant to this Act or other tax laws, with regard to national tax-related matters for which a taxpayer fails to file any appeal falling under any of the subparagraphs of Article 52(3) of the Act by the due date. <Added on Feb. 17, 2021>

[This Article Added on Feb. 2, 2012]

Article 47(Statements of Opinions) #

(1) A person who intends to state his or her opinion under Article 58 of the Act shall file an application with the relevant ruling agency with a document stating the name (where a person who makes a statement is a disposition agency, referring to its location and name), address or domicile of the person to present a written opinion and a summary of the details thereof. <Amended on Feb. 3, 2015>

(2) Except for cases where it is deemed that the written opinion of the disposition agency is unnecessary in consideration of the details of the matters that have become the objectives of the request for adjudgment under the circumstance that the person who has filed a request for adjudgment does not file an application for a written opinion and only the disposition agency files an application to present its opinion, the ruling agency in receipt of the application under paragraph (1) shall determine the date and place of attendance, and time deemed necessary to make a statement of opinion, and notify the applicant thereof by at least three days before the date of opening a meeting (or the date of determination in cases of raising an objection) of the National Tax Examination Committee, the Council of Tax Judges, or the Joint Session of Tax Judges and provide the applicant with an opportunity to make a statement of opinion; provided, in cases of first deliberating on an application for objection, request for examination or request for adjudication, a notice shall be given by at least seven days before the date on which a meeting of the National Tax Examination Committee or the Council of Tax Judges is held. <Amended on Feb. 13, 2018>

(3) In cases falling under paragraph (2), when it is deemed that a written opinion is unnecessary, the ruling agency shall notify the applicant of such purport by stating detailed reasons therefor. <Amended on Feb. 15, 2013>

(4) A written opinion presented under Article 58 of the Act shall be simple and clear; and, when necessary, related evidence and other materials may be attached thereto.

(5) A written opinion presented under paragraph (4) may be substituted with a submission of documents recording the opinion to be stated.

(6) A notice prescribed in paragraph (2) or (3) shall be given in writing or by such simplified means of notification as telephone, mobile text messaging, facsimile, or e-mail, etc. stated in the relevant request for examination or request for adjudgment. <Added on Feb. 15, 2013>

[This Article Wholly Amended on Feb. 18, 2010]

Article 48-2(Public Representative) #

(1) A person who intends to request the appointment of a public representative under Article 59-2(1) of the Act shall submit to the ruling agency (in the case of a pre-assessment review under Article 81-15 of the Act, referring to the head of the tax office or the director of the regional tax office that has given the notice under the subparagraphs of paragraph (2) of the same Article; hereafter in this Article the same shall apply) documents stating the following: <Amended on Feb. 7, 2017; Feb. 11, 2020>

1. Name and domicile or residence of an applicant for objection, claimant for examination, claimant for adjudication, or claimant for pre-assessment review (hereafter in this Article referred to as "person who files an objection, etc.");

2. The fact that the requirements under the subparagraphs of Article 59-2(1) of the Act are satisfied;

3. Matters concerning an agreement that the ruling agency may confirm whether requirements in subparagraphs of Article 59-2(1) of the Act are met.

(2) "Amounts prescribed by Presidential Decree" in Article 59-2(1)1a of the Act means the amounts classified as follows: <Amended on Feb. 29, 2024>

1. In cases of the amount of gross income: 50 million won. In such cases, where an application for the appointment of a public representative is filed before the deadline for filing a tax return under Article 70 of the Income Tax Act, such application is based on the amount of gross income in the two tax period preceding the tax period to which the filing date of the application belongs, and where an application for the appointment of a public representative is filed after the deadline for filing a tax return, such application is based on the amount of gross income in the tax period preceding the tax period to which the filing date of the application belongs;

2. In cases of the value of property owned: The total amount of the appraisal values of assets under the following items shall be 500 million won:

a. Land and buildings under Article 94(1)1 of the Income Tax Act;

b. Passenger cars under subparagraphs 1 and 2 of Article 123 of the Enforcement Decree of the Local Tax Act;

c. Security deposit for lease (including earnest money for lease);

d. Country club memberships and condominium memberships;

e. Stocks or investment stakes.

(3) "Amount prescribed by Presidential Decree" in Article 59-2(1)1b of the Act means the amount classified as follows. In such cases, where an application for appointment of a public representative is filed before the deadline for filing a report under Article 60 of the Corporate Tax Act, the amount of income in the business year two years before the business year in which the application date falls and the value of assets as at the end of the relevant business year shall be the target, and where an application is filed after the relevant deadline for report, the amount of income in the business year immediately preceding the business year in which the date of application falls and the value of assets as at the end of the business year shall be the target. <Added on Feb. 29, 2024>

1. In case of the amount of income: 300 million won;

2. In case of asset value: 500 million won.

(4) "Amount prescribed by Presidential Decree" in Article 59-2(1)3 of the Act means 50 million won. <Amended on Feb. 13, 2018; Feb. 28, 2023; Feb. 29, 2024>

(5) Where a claimant for adjudication applies for the appointment of a public representative, the Director of the Tax Tribunal may request the Commissioner of the National Tax Service to confirm whether the requirements referred to in each subparagraph of Article 59-2(1) of the Act are satisfied. <Added on Feb. 7, 2017; Feb. 29, 2024>

(6) In addition to matters prescribed in paragraphs (1) through (5), matters necessary for the operation of the public representative system, such as the methods of assessment of property owned by an applicant for objection and others, the term of office or commission of a public representative, methods and procedures for filing an application for the appointment of a public representative, shall be prescribed by the Commissioner of the National Tax Service in cases of filing an objection or requesting examination or pre-assessment review; and by the Director of the Tax Tribunal in cases of requesting judgment, respectively. <Amended on Feb. 7, 2017; Feb. 11, 2020; Feb. 29, 2024>

[This Article Added on Feb. 3, 2015]

Article 53(National Tax Examination Committee) #

(1) Matters for deliberation and resolution by a National Tax Examination Committee under Article 66-2 of the Act (limited to a request for examination under Article 64 of the Act) shall be classified as follows: <Amended on Feb. 12, 2019; Feb. 11, 2020>

1. A National Tax Examination Committee established in a tax office or regional tax office: Objections raised under Article 66 of the Act and requests for pre-assessment review under the main clause, with the exception of its subparagraphs, of Article 81-15(2) of the Act;

2. A National Tax Examination Committee established in the National Tax Service: Requests for examination under Article 64 of the Act and requests for pre-assessment review under the proviso, with the exception of its subparagraphs, of Article 81-15(2) of the Act.

(2) National Tax Examination Committees shall be comprised of members under the following classification, including one chairperson: <Amended on Feb. 7, 2017; Feb. 28, 2023>

1. A National Tax Examination Committee established in a tax office: Up to 25 members;

2. A National Tax Examination Committee established in a regional tax office: Up to 32 members;

3. A National Tax Examination Committee established in the National Tax Service: Up to 41 members.

(3) Each of the following persons shall be the chairperson of the respective National Tax Examination Committee:

1. A National Tax Examination Committee established in a tax office: the head of the tax office;

2. A National Tax Examination Committee established in a regional tax office: The commissioner of a regional tax office;

3. A National Tax Examination Committee established in the National Tax Service: The Deputy Commissioner of the National Tax Service.

(4) Each of the following persons shall be the members of the respective National Tax Examination Committee: <Amended on Feb. 7, 2017; Feb. 13, 2018; Feb. 11, 2020; Feb. 28, 2023>

1. A National Tax Examination Committee established in a tax office: Up to four persons appointed by the head of a regional tax office from among public officials working in the relevant tax office and up to 20 persons commissioned by the head of a regional tax office from among persons of abundant knowledge and experience in the field of law or accounting;

2. A National Tax Examination Committee established in a regional tax office: Up to six persons appointed by the Commissioner of the National Tax Service from among public officials working in the relevant regional tax office and up to 25 persons commissioned by the Commissioner of the National Tax Service from among persons of abundant knowledge and experience in the field of law or accounting;

3. A National Tax Examination Committee established in the National Tax Service: Up to 10 persons appointed by the Commissioner of the National Tax Service from among public officials under his or her jurisdiction and up to 30 persons commissioned by the Commissioner of the National Tax Service from among persons with qualifications falling under any of the subparagraphs of Article 55-2(1) (excluding licensed customs brokers specified in subparagraph 2b of the same paragraph).

(5) The chairperson shall represent the National Tax Examination Committee and exercise overall control over its affairs.

(6) Where the chairperson of a National Tax Examination Committee is unable to perform his or her duties due to extenuating grounds, a member designated in advance by the chairperson of the National Tax Examination Committee (in cases of the National Tax Examination Committee established in the National Tax Service, referring to the Commissioner of the National Tax Service), from among members under subparagraph of paragraph (4), shall act on behalf of the chairperson.

(7) The term of office of the members commissioned by the Commissioner of the National Tax Service (in cases of the National Tax Examination Committee established in a tax office, referring to the commissioner of a regional tax office) (hereinafter referred to as "civilian member"), from among members under the subparagraphs of paragraph (4), shall be two years, and may be renewed only once. <Amended on Feb. 12, 2019; Feb. 11, 2020>

(8) None of the following persons shall become a civilian member: <Added on Feb. 12, 2019; Jun. 2, 2020; Feb. 29, 2024; Feb. 28, 2025>

1. A person belonging to an institution subject to employment screening under Article 17(1)3 through 6 of the Public Service Ethics Act or a person for whom three years have not passed since he or she retired from an institution subject to employment screening;

2. A person who has served as a public official at the National Tax Service or any of its affiliated agencies within the last 3 years;

3. A person in whose case 5 years have not passed since he or she was subjected to disciplinary action (excluding reprimand) under any of the following Acts:

a. Article 48 of the Certified Public Accountant Act;

b. Article 90 of the Attorney-at-Law Act;

c. Article 17 of the Certified Tax Accountant Act;

4. Any other person recognized as having difficulties in performing his or her duties fairly, as prescribed by the Commissioner of the National Tax Service.

(9) Where a member falls into any of the following cases, the Commissioner of the National Tax Service (in cases of National Tax Examination Committees established in tax offices, referring to the commissioners of regional tax offices) may remove or dismiss such member: <Amended on Feb. 13, 2018; Feb. 12, 2019>

1. Where a member is unable to perform duties due to physical or mental disorder;

2. Where a member commits any misconduct in relation to their duties;

3. Where the member is deemed unfit to be a member due to dereliction of duty, injury to dignity, or other reasons;

4. Where a member voluntarily declares that it is impracticable to perform the duties;

5. Where the member fails to recuse himself or herself, even though he or she falls under any of the grounds prescribed in the subparagraphs of paragraph (15).

(10) Where deliberation and resolution are required under paragraph (1), the chairperson of the National Tax Examination Committee shall call a meeting of the National Tax Examination Committee with a fixed date and preside over such meeting. <Amended on Feb. 12, 2019; Feb. 11, 2020>

(11) The meetings of a National Tax Examination Committee shall be composed of the chairperson and persons designated by the chairperson for each meeting pursuant to the following classification; and the majority of such persons shall be civilian members: <Amended on Feb. 12, 2019>

1. A National Tax Examination Committee established in a tax office: Six persons;

2. A National Tax Examination Committee established in a regional tax office: Eight persons;

3. A National Tax Examination Committee established in the National Tax Service: 10 persons.

(12) Where the chairperson of National Tax Examination Committee sets a date under paragraph (10), he or she shall issue a notice to the members designated under paragraph (11) and the relevant claimant for the examination or the applicant at least seven days before such date. <Amended on Feb. 12, 2019>

(13) A majority of the members of the National Tax Examination Committee shall constitute a quorum; and any resolution thereof shall require the concurring vote of at least a majority of those present. <Amended on Feb. 12, 2019>

(14) "Where a request for examination, etc. has been filed after the period of request elapsed or any grounds prescribed by Presidential Decree occur" in the proviso of Article 64 (1) of the Act, means any of the following cases: <Amended on Feb. 12, 2019; Feb. 29, 2024; Dec. 30, 2025>

1. Where the case constitutes the grounds for a decision of a dismissal without prejudice under Article 65(1)1 of the Act;

2. Where the amount of request for examination is less than 50 million won, and the details of the relevant request for examination is related to the judgment of facts or there is a case where the National Tax Examination Committee has decided on a request for examination with similar details of the relevant request for examination; provided, the cases falling under any of the following items shall be excluded:

a. Where there is a new tax adjudication, court decision, constitutional court decision, interpretation of tax law by the Minister of Economy and Finance, or any other adjudication, decision or interpretation equivalent thereto, which is contrary to the decision of the National Tax Examination Committee;

b. Where the Commissioner of the National Tax Service deems it necessary to make a decision after deliberation by the National Tax Examination Committee.

(15) Where a member of the National Tax Examination Committee falls under any of the following, the member shall be excluded from participation in examination: <Added on Feb. 3, 2015; Feb. 12, 2019; Feb. 28, 2023>

1. Where the member is a person who files a request for examination, or is a current or former representative under Article 59 of the Act;

2. Where the member is a current or former relative of a person prescribed in subparagraph 1;

3. Where the member is a current or former employee of a person prescribed in subparagraph 1 (limited to cases of former employees within the last five years as of the date of the request for examination);

4. Where the member testified or made an appraisal concerning a disposition that causes dissatisfaction or a formal objection to the disposition;

5. Where the member participated in a disposition objected, a formal objection to the disposition or a tax investigation which constituted the foundation thereof within the last five years before the filing date of a request for examination;

6. Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within five years preceding the filing date of a request for examination;

7. Where the member participates or participated in the business of a person who files a request for examination or his or her representative.

(16) Where a member of the National Tax Examination Committee falls under any of the subparagraphs of paragraph (15), the member shall recuse himself or herself from deliberating or resolving on the relevant agenda item. <Added on Feb. 3, 2015; Feb. 12, 2019>

(17) The chairperson shall report resolutions made at the meeting of the National Tax Examination Committee to the Commissioner of the National Tax Service. <Amended on Feb. 3, 2015; Feb. 12, 2019>

(18) The National Tax Examination Committee shall have one administrative secretary to conduct its general affairs; and the chairperson shall appoint the administrative secretary from among public officials under his or her jurisdiction. <Amended on Feb. 3, 2015; Feb. 12, 2019>

[This Article Wholly Amended on Feb. 18, 2010]

Article 55-2(Qualifications of Tax Judges) #

(1) A tax judge under Article 67(4) of the Act shall be one having the following qualifications: <Amended on Feb. 12, 2019>

1. A national public official or local public official of Grade IV or higher or a member in general service of the Senior Executive Service with service experience for not less than three years in duties related to taxes, or a national public official or local public official of Grade V or higher with service experience for not less than five years;

2. Persons whose total period of service in any of the following positions is at least 10 years:

a. Judge, public prosecutor, or military judicial officer;

b. Attorneys at law, certified public accountants, certified tax accountants, or licensed customs brokers;

c. A position at least equivalent to an assistant professor at a school prescribed in Article 2 of the Higher Education Act, with a major in a field related to taxation;

3. Deleted; <Feb. 12, 2019>

4. Deleted. <Feb. 12, 2019>

(2) The number of standing tax judges and non-standing tax judges, who fall under any of the following subparagraphs, shall not exceed three and six, respectively: <Amended on Feb. 12, 2019; Oct. 5, 2020; Feb. 15, 2022>

1. A person who is appointed to the post of tax judge by meeting the career qualifications under paragraph (1)1, including a period of service in affairs concerning customs duties or local taxes;

2. A person who is appointed as tax judge based on at least six years of service as a licensed customs broker.

(3) No person falling under any of the following subparagraphs shall be a non-permanent tax adjudicator: <Added on Feb. 29, 2024; Feb. 28, 2025>

2. A person who has served as a public official at the Tax Tribunal within the last three years;

3. A person in whose case 5 years have not passed since he or she was subjected to disciplinary action (excluding reprimand) under any of the following Acts:

a. Article 48 of the Certified Public Accountant Act;

b. Article 27 of the Licensed Customs Broker Act;

c. Article 90 of the Attorney-at-Law Act;

d. Article 17 of the Certified Tax Accountant Act.

[This Article Wholly Amended on Feb. 18, 2010]

Article 58(Operation of Council of Tax Judges) #

(1) The chief tax judge shall notify the claimant for adjudication and the disposition agency of the date and time and venue of the meeting of the Council of Tax Judges by 14 days prior to the meeting.

(2) Where a request is made by a claimant for adjudgment or the disposition agency before the meeting of the Council of Tax Judges (where the Council of Tax Judges is held at least once for the same case of request for adjudgment, referring to the first meeting of the Council of Tax Judges), the chief tax judge shall make available for inspection the examination documents summarizing the gist of the disposition related to the request for adjudment, claims of the claimant for adjudgment, opinions of the disposition agency, and relevant facts to the claimant for adjudgment or disposition agency; provided, the chief tax judge may refuse the request for inspection of the hearing data from the disposition agency, if the claimant for adjudgment falls under any of the following subparagraphs and only the disposition agency has requested to inspect the hearing data: <Amended on Feb. 29, 2024>

1. Grounds for a decision to dismiss, which fall under any item of Article 65(1)1 of the Act, which is applied mutatis mutandis pursuant to Article 80-2 of the Act;

2. Grounds for small claims adjudication falling under any subparagraph of Article 62.

(3) The claimant for adjudication or the disposition agency may submit to the chief tax judge, a brief stating the claims related to the relevant request for adjudication and the reasons thereof not later than seven days prior to the scheduled date of the meeting of the Council of Tax Judges. In such cases, the chief tax judge shall include the brief as part of the examination materials when he or she holds a meeting of the Council of Tax Judges.

(4) One secretary shall be appointed by the Director of the Tax Tribunal from among adjudication investigators to handle the relevant administrative affairs of the Council of Tax Judges.

(5) A notice prescribed in paragraph (1) shall be given in writing or by such simplified means of notification as telephone, mobile text messaging, facsimile, or e-mail, etc. stated in the written request for adjudication. <Added on Feb. 29, 2024>

[This Article Wholly Amended on Feb. 11, 2020]

Article 62-2(Joint Session of Tax Judges) #

(1) A meeting comprised of the Director of the Tax Tribunal and all standing judges (hereinafter referred to as "Joint Conference Deliberation Committee") under the provision, with the exception of the items, of Article 78(2) of the Act, shall be held by attendance of at least 2/3 of the constituents, and a resolution shall be made by a majority vote of the members present. In such cases, the Director of the Tax Tribunal shall be the chairperson of the Joint Conference Deliberation Committee. <Added on Feb. 11, 2020>

(2) "Cases prescribed by Presidential Decree, such as where national tax administration or the rights and duties of taxpayers are expected to be greatly affected" in Article 78(2)4 of the Act means any of the following cases: <Amended on Feb. 7, 2017; Feb. 11, 2020>

1. Where the Commissioner of the National Tax Service expects that a decision on the relevant case of request for adjudgment is likely to significantly affect the national tax administration, including the same application to multiple taxpayers, and then requests the Director of the Tax Tribunal to deliberate thereon at the Joint Session of Tax Judges;

2. Other cases where a decision on the relevant case of request for adjudgment is expected to significantly affect the national tax administration or on the rights and duties of taxpayers.

(3) When an examination (including cases of resuming the examination pursuant to paragraph (5); hereafter in this Article the same shall apply) of a case of request for adjudgment at the Council of Tax Judges is completed, the chief tax judge shall notify the Director of the Tax Tribunal of the details of such examination without delay. <Amended on Feb. 12, 2019; Feb. 11, 2020>

(4) The Director of the Tax Tribunal shall decide whether a relevant case of request for adjudgment should undergo an examination of the Joint Session of Tax Judges pursuant to Article 78(2) of the Act within 30 days from the date of receipt of the notice under paragraph (3), subject to resolution by the Joint Conference Deliberation Committee. <Amended on Feb. 11, 2020>

(5) Where the content of deliberation of the Council of Tax Judges falls under any of the following, the Director of the Tax Tribunal may request the chief tax judge to re-deliberate thereon in writing stating the detailed reasons therefor within 30 days from the date of receipt of notification pursuant to paragraph (3): <Amended on Feb. 11, 2020; Feb. 15, 2022; Dec. 30, 2025>

1. Where important facts are omitted or there are obvious errors in the evaluation of facts or legal interpretation;

2. Where the interpretation of the statutes or regulations providing a legal basis for any disposition subject to request for adjudgment or other statutes or regulations related to the content of deliberation, as the interpretation of the statutes or regulations the same or similar thereto, is different from an interpretation reached through questions to and replies from the Minister of Economy and Finance which were subject to the decision of the Constitutional Court, the judgment of the Supreme Court, the deliberation of the Examination Committee on Established Rules for National Taxes and through any decision made by the Examination Committee on Established Rules for National Taxes;

3. With regard to the statutes or regulations providing a legal basis for any disposition subject to request for adjudgment or facts, where a different interpretation is reached, from the judgment previously made by the court or the decision made by the Tax Tribunal, or facts are differently judged.

(6) When requesting an examination at the Joint Session of Tax Judges pursuant to paragraph (2) 1, the Commissioner of the National Tax Service shall submit a request for examination prescribed by Decree of the Ministry of the Economy and Finance to the Director of the Tax Tribunal before receiving a notice of a meeting of the Council of Tax Judges under Article 58 (1) (where the Council of Tax Judges is held at least once for the same case of request for adjudgment, referring to the notice of the first meeting of the Council of Tax Judges). <Added on Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020; Dec. 30, 2025>

(7) Where the Commissioner of the National Tax Service has filed a request prescribed in paragraph (2)1, he or she shall not withdraw such request. <Added on Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020>

(8) Article 58 (1), (3) and (4) shall apply mutatis mutandis to the Joint Session of Tax Judges. In such cases, "chief tax judge" shall be construed as "Director of the Tax Tribunal," and "Council of Tax Judges" as "Joint Session of Tax Judges."<Amended on Feb. 15, 2013; Feb. 7, 2017; Feb. 12, 2019; Feb. 11, 2020>

[This Article Wholly Amended on Feb. 18, 2010]

Article 63-5(Exemption of Honest Small Business Enterpriser from Tax Investigation) #

(1) "Enterpriser whose amount of revenue by business category does not exceed the amount prescribed by Presidential Decree" in Article 81-6(5)1 of the Act means either of the following persons: <Amended on Feb. 21, 2014; Feb. 28, 2023>

1. Private individual: A person subject to simple book-keeping under Article 160(3) of the Income Tax Act;

2. Corporation: A corporation whose revenue amount to be stated in the return of tax base and amount of corporate tax in accordance with Article 60 of the Corporate Tax Act (or the revenue amount converted on a yearly basis if the taxable period is less than one year) is not more than 300 million won.

(2) "Enterpriser whose books and records meet the requirements prescribed by Presidential Decree" in Article 81-6(5)2 of the Act means an enterpriser that meets all the following requirements; provided, the requirements specified in subparagraph 4-3 shall only be applicable to a corporation that has been in existence for at least one year after the end of its first business year and whose income for the immediately preceding business year to be entered on the tax base return and corporate tax amount return exceeds 100 million won: <Amended on Feb. 15, 2013; Feb. 21, 2014; Feb. 28, 2023>

1. The books shall be kept and maintained by the double-entry book-keeping method so that all the details of transactions can be understood objectively;

2. The person shall acquire the membership of credit card merchant under the Specialized Credit Finance Business Act before the beginning of the taxable period and shall not commit any act prescribed in the items of Article 84-2(1)3 of the Act during the relevant taxable period (limited to business enterprisers that are obligated to acquire the membership of cash receipt merchant in accordance with Article 162- 3(1) of the Income Tax Act and Article 117-2(1) of the Corporate Tax Act);

3. The person shall acquire the membership of cash receipt merchants under Article 126-3 of the Restriction of Special Taxation Act before the beginning of the taxable period and shall not commit any act prescribed in the items of Article 84-2(1)4 of the Act during the relevant taxable period (limited to business enterprisers that are obligated to acquire the membership of cash receipt merchants pursuant to Article 162-3(1) of the Income Tax Act and Article 117-2(1) of the Corporate Tax Act);

4. The person shall open and use a banking account for business pursuant to Article 160-5 of the Income Tax Act (limited to private individuals);

4-2. Where goods or services are supplied, an electronic tax invoice under Article 32(2) of the Value-Added Tax Act or an electronic invoice under the latter part, with the exception of the subparagraphs, of Article 163(1) of the Income Tax Act shall be issued, and no act shall be conducted that is subject to the imposition of additional taxes (limited to additional taxes on tax invoices and invoices) under Article 60 of the Value-Added Tax Act or Article 81-10 of the Income Tax Act;

4-3. Documents certifying expenditure prescribed in Article 158(6) of the Enforcement Decree of the Corporate Tax Act shall be prepared and kept;

5. The revenue amount, etc. shall meet the guidelines for return prescribed and publicly notified by the Commissioner of the National Tax Service, taking into consideration the increase rate of the average amount of revenue by business type, etc.;

6. The person shall not have any record of having been punished on account of a tax crime during the last three years as of the end of the statutory due date for return and payment for the relevant taxable period;

7. The person shall not have any record of default on national taxes as of the end of the statutory due date for return and payment for the relevant taxable period.

[This Article Wholly Amended on Feb. 18, 2010]

Article 63-15(Scope of Pre-Assessment Review and Requesting Procedures) #

(1) "Matters prescribed by Presidential Decree, such as where the authentic interpretation of the Commissioner of the National Tax Service is to be changed or a new interpretation is required in regard to statutes or regulations" in the proviso, with the exception of its subparagraphs, of Article 81-15(2) of the Act, means any of the following: <Amended on Feb. 7, 2017; Feb. 13, 2018; Feb. 12, 2019; Feb. 29, 2024>

1. Changing the authentic interpretation of the Commissioner of the National Tax Service or to require a new interpretation in connection with statutes or regulations;

2. Requiring a new interpretation with respect to the instruction, regulation, public notice, etc. of the Commissioner of the National Tax Service;

3. Giving advance notice of taxation by the head of a tax office or the commissioner of a regional tax office in the inspection of duties (including corrective measures taken on the spot) by the Commissioner of the National Tax Service on the tax office or the regional tax office;

4. Informing that the amount of request for pre-assessment review is at least 500 million won, among matters not falling under subparagraphs 1 through 3;

5. Failing to inform a person subject to disposition of taxation of vindication with regard to findings by the Board of Audit and Inspection before the Board of Audit and Inspection makes a request for correction under the circumstance that the head of a tax office or the head of a regional tax office takes a disposition of taxation according to a request for correction provided for in Article 33 of the Board of Audit and Inspection Act.

(2) Deleted. <Feb. 12, 2019>

(3) "Cases determined by Presidential Decree" in Article 81-15(3)4 of the Act means any of the following cases: <Amended on Feb. 7, 2017; Feb. 12, 2019; Feb. 28, 2023>

1. Where a partner country which has concluded a tax treaty pursuant to the Adjustment of International Taxes Act requests commencing mutually agreed procedures;

2. Where an investigation is conducted following a decision of re-investigation prescribed in the proviso of Article 65(1)3 (including cases applicable mutatis mutandis in Articles 66(6) and 80-2) and in the proviso of Article 81-15(5)2 of the Act.

(4) The head of a tax office, the commissioner of a regional tax office, or the Commissioner of the National Tax Service in receipt of the written request for pre-assessment review under Article 81-15(2) of the Act shall reserve a decision on the tax base and amount of tax or a corrected decision thereon until the decision is made pursuant to paragraph (4) of the same Article; provided, the same shall not apply to cases falling under any subparagraph of Article 81-15(3) of the Act or where a request is made under paragraph (8) of the same Article. <Amended on Feb. 12, 2019>

(5) When any person in receipt of a notification falling under any subparagraph of Article 81-15(2) of the Act files a request for pre-assessment review, he or she shall submit a written request for pre-assessment review including the following matters, to the head of the tax office or the commissioner of the regional tax office (in cases falling under the proviso of the same paragraph, referring to the Commissioner of the National Tax Service) to whom the relevant notification has been made. In such cases, if any evidentiary documentation or material exists, such documentation or material shall be attached thereto: <Amended on Feb. 12, 2019>

1. Name and address or domicile of the requester;

2. Date of receipt of the results of a tax investigation or a notice referred to in the subparagraphs of Article 81-15(1) of the Act;

3. Claimed amount of tax;

4. Details of and reasons for the claim.

(6) Where a written request for pre-assessment review has been submitted to the head of a tax office or the commissioner of a regional tax office or the Commissioner of the National Tax Service, other than the chief of the tax office or the commissioner of the regional tax office who issued a notice falling under any subparagraph of Article 81-15(2) of the Act, the relevant written request for pre-assessment review shall be delivered to the head of the competent tax office, the commissioner of the competent regional tax office, or the Commissioner of the National Tax Service without delay; and the relevant claimant shall be notified of a statement to that effect. <Amended on Feb. 12, 2019>

(7) Matters necessary for a notification of decision on the request for pre-assessment review, other than those prescribed in paragraphs (1) and (3) through (6), shall be determined by Decree of the Ministry of the Economy and Finance. <Amended on Feb. 12, 2019; Dec. 30, 2025>

[This Article Wholly Amended on Feb. 18, 2010]

[Moved from Article 63-14; previous Article 63-15 moved to Article 63-16 <Feb. 11, 2020>]

Article 63-16(Qualifications and Duties of Officials for Taxpayer Advocate Service and Officials in Charge) #

(1) Duties and authorities of an official for taxpayer advocate service prescribed in Article 81-16(2) of the Act (hereinafter referred to as "official for taxpayer advocate service") shall be as follows: <Amended on Feb. 13, 2018; Feb. 11, 2020>

1. Temporary suspension and suspension of unlawful or unjust tax investigation and unlawful and unjust acts of tax officials in the process of tax investigation;

1-2. Order to replace tax officials who have committed illegal or unjust acts in the course of tax investigation and request for disciplinary action;

2. Requests for the correction of unlawful and unjust dispositions (excluding the notification of tax payment in accordance with tax law);

3. Where it is deemed that any unlawful or unjust disposition is likely to be taken, temporary suspension or suspension of the procedure of such disposition;

4. Matters concerning the improvement of systems and procedures related to tax payment services;

5. Direction and supervision on officials in tax offices and regional tax offices with respect to the affairs of protecting taxpayers' rights (referring to officials placed in tax offices and regional tax office to perform duties to protect taxpayers' rights pursuant to Article 81-16(2) of the Act: hereinafter referred to as "official in charge of protecting taxpayers");

6. Matters concerning the protection of taxpayers' rights, such as the resolution of civil petitions for grievance related to taxes;

7. Other matters determined by the Commissioner of the National Tax Service with respect to the protection of taxpayers' rights.

(2) The official for taxpayer advocate service may delegate part of his or her duties and authorities to officials in charge of protecting taxpayers in order to efficiently perform the affairs under paragraph (1). <Amended on Feb. 13, 2018>

(3) Officials in charge of protecting taxpayers shall be persons meeting the criteria prescribed by the Commissioner of the National Tax Service from among public officials under the National Tax Service, taking into account their position, career, etc. <Amended on Feb. 13, 2018>

(4) Duties and authorities of officials in charge of protecting taxpayers shall be as follows: <Amended on Feb. 13, 2018; Feb. 11, 2020; Jan. 5, 2021>

1. Matters concerning the protection of taxpayers' rights, such as the resolution of civil petitions for grievance related to taxes;

2. Verification as to whether a tax official complies with Article 81-4(1) through (3) of the Act in the course of tax investigation;

3. Attending tax investigations of a sole proprietor and domestic corporation, whose amount of income for the taxable year subject to investigation is not more than the standard amount of income for each type of business specified in Article 131-2(1)1 of the Enforcement Decree of the Income Tax Act;

4. Affairs delegated under paragraph (2);

5. Other matters prescribed by the Commissioner of the National Tax Service with respect to the protection of taxpayers’ rights.

(5) Where it is found that a tax official has abused his or her authority to conduct a tax investigation according to the results of an inspection on whether regulations have been observed pursuant to paragraph (4)2, the official in charge of protecting taxpayers shall report such fact to the official for taxpayer advocate service after deliberation by the Taxpayer Protection Committee. <Added on Feb. 11, 2020>

(6) Where any important fact is omitted in the course of deliberation by a taxpayer protection committee, the official for taxpayer advocacy service in receipt of a report under paragraph (5) may request the taxpayer protection committee to re-deliberate on the relevant matter, and shall issue an order to exclude the tax official who is deemed to abuse of the right to investigate tax from the relevant tax investigation. <Added on Feb. 11, 2020>

[This Article Added on Feb. 18, 2010]

[Moved from Article 63-15; previous Article 63-16 moved to Article 63-17 <Feb. 11, 2020>]

Article 63-17(Taxpayer Protection Committees) #

(1) Each Taxpayer Protection Committee established under Article 81-18 of the Act (hereafter in this Article referred to as "Committee") shall be comprised of members classified as follows, including one chairperson: <Amended on Feb. 13, 2018>

1. Committee established in a tax office: Not more than 14 members;

2. Committee established in a regional tax office: Not more than 18 members;

3. Committee established in the National Tax Service: Not more than 18 members.

(2) The following persons shall serve as the members of the Committee: <Amended on Feb. 13, 2018; Feb. 28, 2023; Dec. 30, 2025>

1. Committee established in a tax office: The following persons:

a. Deleted; <Feb. 13, 2018>

b. One official in charge of protecting taxpayers placed in a tax office to perform duties to protect taxpayers' rights;

c. Not more than 13 persons commissioned by the commissioner of a regional tax office on recommendation by the head of a relevant tax office, from among lawyers, tax accountants, professors, etc. with abundant knowledge and experience in law or accounting;

2. Committee established in a regional tax office: The following persons:

a. Deleted; <Feb. 13, 2018>

b. One official in charge of protecting taxpayers placed in a regional tax office to perform duties to protect taxpayers' rights;

c. Not more than 17 persons commissioned by the Commissioner of the National Tax Service on recommendation by the commissioner of a regional tax office, from among lawyers, tax accountants, professors, etc. with abundant expertise and experience in law or accounting.

3. Committee established in the National Tax Service: The following persons:

a. An official for taxpayer advocacy service;

b. Seven experts in the field of tax, law or accounting, who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the Minister of Economy and Finance;

c. Two certified public tax accountants having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Association of Certified Tax Accountants prescribed in Article 18 of the Certified Tax Accountant Act;

d. Two certified public accountants having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Institute of Certified Public Accountants prescribed in Article 41 of the Certified Public Accountant Act;

e. Two attorneys-at-laws having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of the President of the Korean Bar Association prescribed by the Attorney-at-Law Act;

f. Four experts in the field of tax, law or accounting having careers of not less than five years who are commissioned by the Commissioner of the National Tax Service, with the recommendation of non-governmental organizations prescribed in Article 2 of the Assistance for Non-Profit, Non-Governmental Organizations Act.

(3) The chairperson of a Committee (hereafter in this Article, referred to as "chairperson") shall represent the Committee and exercise overall control over the affairs of the Committee.

(4) Where the chairperson is unable to perform any of his or her duties due to unavoidable reasons, a member nominated in advance by the chairperson from among members falling under the subparagraphs of paragraph (2) and commissioned by the Commissioner of the National Tax Office (referring to the heads of regional tax offices, in cases of Committees established in tax offices) (hereafter in this Article referred to as "civilian member"), shall act on the behalf of the chairperson. <Amended on Feb. 13, 2018; Feb. 12, 2019>

(5) The term of office of the chairperson and a civilian member shall be two years, and may be renewed only once. <Amended on Feb. 12, 2019>

(6) None of the following persons shall become a civilian member: <Added on Feb. 12, 2019; Jun. 2, 2020; Feb. 29, 2024; Feb. 28, 2025>

2. A person who has served as a public official at the National Tax Service or any of its affiliated agencies within the last 3 years;

3. A person in whose case 5 years have not passed since he or she was subjected to disciplinary action (excluding reprimand) under any of the following Acts:

a. Article 48 of the Certified Public Accountant Act;

b. Article 90 of the Attorney-at-Law Act;

c. Article 17 of the Certified Tax Accountant Act;

4. Any other person recognized as having difficulties in performing his or her duties fairly, as prescribed by the Commissioner of the National Tax Service.

(7) Where the chairperson or a civilian member falls under any of the following cases, the Commissioner of the National Tax Service (referring to the heads of regional tax offices, in cases of Committees established in tax offices) may dismiss the relevant member: <Amended on Feb. 13, 2018; Feb. 12, 2019>

1. Where a member is unable to perform duties due to physical or mental disorder;

2. Where a member commits any misconduct in relation to their duties;

3. Where the member is deemed unfit to be a member due to dereliction of duty, injury to dignity, or other reasons;

4. Where a member voluntarily declares that it is impracticable to perform the duties;

5. Where the member fails to recuse himself or herself even though he or she falls under any of the subparagraphs of paragraph (13).

(8) If it is deemed necessary to deliberate on the items on the agenda in subparagraphs of Article 81-18(2) of the Act or in the subparagraphs of paragraph (3) of the same Article, or if a Committee meeting is requested by a member who is an official for taxpayer advocate service or official in charge of protecting taxpayers, the chairperson shall convene a meeting of the Committee by setting a date and chair the meeting. <Amended on Feb. 13, 2018; Feb. 12, 2019>

(9) Each Committee meeting shall be constituted by the chairperson, members who are officials for taxpayer advocate service or officials in charge of protecting taxpayers, and the following persons: <Amended on Feb. 13, 2018; Feb. 12, 2019>

1. Committees established in tax offices: Five persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials in charge of protecting taxpayers;

2. Committees established in regional tax offices: Seven persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials in charge of protecting taxpayers;

3. Committee established in the National Tax Service: Seven persons designated by the Chairperson for each meeting, considering the opinions of the members who are officials for taxpayer advocate service.

(10) A majority of the members constituted under paragraph (9) shall constitute a quorum, and any resolution thereof shall require the concurring vote of a majority of those present. <Amended on Feb. 12, 2019>

(11) Each Committee meeting shall not be open to the public; provided, the chairperson may open such meeting to the public subject to the opinion of the member who is the official in charge of protecting taxpayers, if deemed necessary. <Amended on Feb. 12, 2019>

(12) Each Committee shall have one secretary to handle the general affairs of the Committee; and the secretary shall be designated or appointed as follows: <Amended on Feb. 13, 2018; Feb. 12, 2019>>

1. Committees established in tax offices: The person designated by the head of a tax office from among the public officials under his or her control;

2. Committees established in regional tax offices: The person designated by the head of a regional tax office from among the public officials under his or her control;

3. Committee established in the National Tax Service: The person appointed by the Commissioner of the National Tax Service from among the public officials under his or her control.

(13) Where a member of the Committee falls under any of the following, the member shall be excluded from its deliberation or resolution: <Added on Feb. 3, 2015; Feb. 12, 2019; Feb. 29, 2024>

1. Where the member undergoes tax investigation (hereafter in this paragraph referred to as "person subject to investigation") or a person who provides or provided assistance in the tax investigation of a person subject to investigation pursuant to Article 81-5 of the Act;

2. Where the member is a current or former relative of a person prescribed in subparagraph 1;

3. Where the person is or was the employee of a person prescribed in subparagraph 1 (limited to the case where he or she has been an employee within the last five years prior to the commencement of a tax investigation);

4. Where the member testified or made an appraisal concerning a tax investigation subject to deliberation;

5. Where the member participated in a return, application or demand filed by a person subject to investigation under the statutes or tax law within the last five years before the date on which a tax investigation begins;

6. Where the member belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the last five years before the date on which a tax investigation begins;

7. Where the member participates or participated in the business of a person subject to investigation or a person who provides assistance in a tax investigation of a person subject to investigation pursuant to Article 81-5 of the Act.

(14) If any member falls under any subparagraph of paragraph (13), he or she shall recuse himself or herself from the deliberation and resolution on the relevant agenda. <Added on Feb. 3, 2015; Feb. 12, 2019>

(15) In addition to matters prescribed in paragraphs (1) through (14), matters necessary for the composition, operation, etc. of the Committee shall be prescribed by the Commissioner of the National Tax Service. <Amended on Feb. 3, 2015; Feb. 12, 2019>

[This Article Added on Feb. 21, 2014]

[Moved from Article 63-16; previous Article 63-17 moved to Article 63-18 <Feb. 11, 2020>]

Article 63-18(Taxpayers' Requests for Deliberation by Taxpayer Protection Committees and Notification of Results of Deliberation) #

(1) Where a taxpayer files a request for deliberation pursuant to Article 81-19(1) of the Act and a request for cancellation or change pursuant to paragraph (3) of the same Article, he or she shall file such requests in writing.

(2) Where the head of a tax office or the head of a regional tax office notifies results provided for in Article 81-19(2) of the Act or the Commissioner of the National Tax Service notifies results provided for in paragraph (4) of the same Article, he or she shall make such notification in writing.

(3) "Cases prescribed by Presidential Decree, where it is obvious that a taxpayer intends to evade a tax investigation" in Article 81-19(5) of the Act means the following cases:

1. Where a taxpayer obviously evades an investigation by concealing books, documents, etc. or delaying or refusing the presentation thereof;

2. Where a tax official clearly proves, by data, grounds, etc., that a taxpayer's request for deliberation, or cancellation or change is to evade a tax investigation.

(4) Any taxpayer who intends to apply for making a statement of opinion pursuant to Article 81-19(7) of the Act shall submit documentation stating the following matters to the head of the competent tax office, the head of the competent regional tax office, or the Commissioner of the National Tax Service:

1. Name of the person making a statement (in cases of corporations, the names of the representatives of the corporations);

2. Address or domicile of the person making a statement;

3. Details to be stated.

(5) The head of any competent tax office, the head of any competent regional tax office or the Commissioner of the National Tax Service who receives an application prescribed in paragraph (4) shall notify the taxpayer of the date and place of appearance and time deemed necessary to make a statement by at least three days before the date on which a Committee meeting is held.

(6) In addition to matters provided for in paragraphs (1) through (5), the Commissioner of the National Tax Service shall determine matters necessary for taxpayers' requests for deliberation by a Taxpayer Protection Committee, and notification of results, etc. of deliberation.

[This Article Added on Feb. 13, 2018]

[Moved from Article 63-17; previous Article 63-18 moved to Article 63-19 <Feb. 11, 2020>]

Article 65-2(Subsidies for Tax Guidance) #

(1) An organization which intends to receive subsidies for tax guidance under Article 84(3) of the Act (hereinafter referred to as "subsidies") shall submit an application for subsidies with the following details stated therein to the Commissioner of the National Tax Service, by January 31 of the year for which such subsidies are sought:

1. Title and address of the applicant organization, and the name of its representative;

2. Details of the tax guidance business;

3. Expenditure required in such tax guidance and amount of subsidies requested;

4. Period of such tax guidance;

5. A measure, if the subsidies granted falls short of the required expenditure.

(2) Where an organization submits an application for subsidies pursuant to paragraph (1), the Commissioner of the National Tax Service shall make a decision on whether to pay the requested subsidies by the end of February of the year concerned, by taking into account the appropriateness, feasibility, and effect of the business.

(3) In making a decision on whether to pay the requested subsidies pursuant to paragraph (2), the Commissioner of the National Tax Service may attach conditions which it deems necessary in attaining the purposes for payment of the subsidies.

(4) When the Commissioner of the National Tax Service makes a decision on whether to pay the requested subsidies, pursuant to paragraph (2), or attaches conditions to granting of the subsidies, pursuant paragraph (3), he or she shall, without delay, notify the applicant for subsidies.

(5) An organization which has received subsidies shall submit to the Commissioner of the National Tax Service a report on the results of the tax guidance business, by January 20 of the year following the year in which subsidies were granted.

(6) When an organization uses the subsidies for other purposes or is in violation of the payment conditions on the subsidies, the Commissioner of the National Tax Service shall partly or wholly revoke the decision for the payment of the subsidies or order the return of the subsidies already paid.

(7) In addition to matters prescribed in paragraphs (1) through (6), other matters necessary for the application for subsidies, and decision, payment, refund, etc. of subsidies, shall be prescribed by Decree of the Ministry of the Economy and Finance. <Amended on Dec. 30, 2025>

[This Article Wholly Amended on Feb. 18, 2010]

Article 65-4(Payment of Monetary Award) #

(1) Where a person falling under Article 84-2(1)1 of the Act (hereinafter referred to as "tax evasion whistleblower") or a person falling under subparagraph 2 of that paragraph (hereinafter referred to as "person who reports concealed property") meets the requirements for payment under subparagraph 1, the amount obtained (not exceeding four billion won for a tax evasion whistleblower and three billion won for a person who reports concealed property) by multiplying the rate of payment prescribed in subparagraph 2 by the amount of tax evasion or illegally refunded or deducted (referring to the amount equivalent to 30/100 of the amount obtained by multiplying the tax rate of value-added tax by the supply price, in cases of a violation of the duty to issue a tax invoice under Article 10(1) through (4) of the Punishment of Tax Offenses Act; hereafter in this Article, referred to as "amount of tax evasion, etc.") or by the amount collected through a report on concealed property (hereafter in this Article, referred to as "collected amount") each may be paid as a monetary award; provided, where part of the amount of evaded tax, etc. has already been paid, the monetary award may be paid in accordance with the payment criteria under subparagraph 3, not exceeding the amount of the monetary award under the former part: <Amended on Feb. 17, 2021; Feb. 15, 2022>

1. Requirements for payment: All the relevant protest procedures have ended after the passage of the following periods, and the amount of tax evaded, etc. has been paid (where monetary awards are paid based on the amount of tax evaded, etc. resulting from tax offenses under the Punishment of Tax Offenses Act, referring to the performance of notification pursuant to Article 15 of the Procedure for the Punishment of Tax Offenses Act or a final and conclusive court sentence; hereafter in this paragraph, the same shall apply) or the amount of the arrears of a person who concealed his or her property has been collected:

a. The period for filing a request for examination under Article 61 of the Act and the period for filing a request for adjudgment under Article 68 of the Act;

b. The period of exclusion for a request for examination under Article 44 of the Board of Audit and Inspection Act and the period for instituting an administrative litigation under Article 46-2 of the same Act;

c. The period for filing a lawsuit under Article 20 of the Administrative Litigation Act;

2. Rate of payment: Compliance with the following table is required:

┌────────────┬───────────────────────┐

│ Evaded tax amount, etc. or amount collected │ Rate of payment │

├────────────┼───────────────────────┤

│ Over 50 million won │ 20/100 │

│ Under 500 million won │ │

├────────────┼───────────────────────┤

│ Over 500 million won │ 100 million won + 15% of the amount exceeding 500 million won │

│ Under 2 billion won │ │

├────────────┼───────────────────────┤

│ Over 2 billion won │ 325 million won + 10% of the amount exceeding 2 billion won │

│ Under 3 billion won │ │

├────────────┼───────────────────────┤

│ Over 3 billion won │ 425 million won + 5/100 of the amount exceeding 3 billion won │

└────────────┴───────────────────────┘

3. Criteria for paying monetary awards, where the amount of tax evaded, etc. has been partially paid: Payment shall be made in accordance with the following:

a. Payment shall be the amount obtained by calculating the amount of tax evaded, etc. partially paid (where the amount of tax evaded, etc. has already been paid, referring to the accumulated amount of such tax evaded, etc.; hereafter in this item, the same shall apply) by the rate of payment referred to in subparagraph 2 (referring to the rate of payment based on the amount of tax evaded, etc. partially paid); In such cases, where any monetary award already paid exists, the amount shall be subtracted;

b. Where the amount of tax evaded, etc. is fully paid, the difference between the monetary awards to be paid for the full payment of the amount of tax evaded, etc. and the monetary awards paid in accordance with item a shall be paid;

(2) Where a tax authority intends to pay a monetary award pursuant to paragraph (1) (including where a payment is made by applying subparagraph 3 of that paragraph), it shall inform the relevant tax evasion whistleblower or the person who has reported concealed property of the fact that he or she is eligible for such monetary award, the procedures for payment, documents, etc. to be submitted for the payment of the monetary award. <Added on Feb. 17, 2021; Feb. 15, 2022>

(3) Deleted. <Feb. 15, 2022>

(4) Where the margin of the amount of tax accrues on the grounds falling under each of the following subparagraphs, such margin of the amount of tax shall not be included in the amount of tax evasion, etc.: <Amended on Feb. 17, 2021>

1. Where the margin of the amount of tax accrues on the grounds of the difference between the tax accounting and the corporate accounting;

2. Where the margin of the amount of tax accrues on the grounds of a mistake in the appraised value provided for in the Inheritance Tax and Gift Tax Act;

3. Where the margin of the amount of tax accrues on the grounds of a mistake in the reversion year of income and transaction, etc.

(5) Deleted. <Feb. 15, 2022>

(6) A person who falls under Article 84-2(1)3 or 4 of the Act may be granted a reward as specified in the following subparagraphs based on the amount with respect to which payment by credit card or issuance of a cash receipt is refused or done falsely (in cases of false issuance, referring to the difference with the amount subject to issuance; hereinafter referred to in this paragraph as the "refused amount"); provided, no reward shall be granted for an amount less than KRW 1,000, and the total amount of rewards that may be granted to the same individual shall be limited to KRW 1 million per year.<Amended on Feb. 17, 2021; Feb. 28, 2025>

〔별표·서식 이미지 — 상단 '원문 보기'에서 확인〕

┌────────────┬───────────────────┐

│ Amount refused │ Amount paid │

├────────────┼───────────────────┤

│ 5,000 won or more and 50,000 won or less │ 10,000 won │

├────────────┼───────────────────┤

│ exceeding KRW 50,000 but not exceeding KRW 1,250,000 │ an amount equivalent to 20/100 of the refused amount │

├────────────┼───────────────────┤

│ Over 1.25 million won │ 250,000 won │

└────────────┴───────────────────┘

(7) "Amount set by Presidential Decree" in the proviso of Article 84-2(1), with the exception of the subparagraphs, of the Act means the amounts under the following classifications: <Amended on Feb. 5, 2016; Feb. 17, 2021>

1. The amount of evaded tax or the amount of collected tax: 50 million won;

2. The amount of administrative fines due to failure to perform an obligation to report an overseas financial account (hereafter in this Article referred to as "amount of administrative fines"): 20 million won.

(8) "Those prescribed by Presidential Decree" in the proviso of Article 84-2(1)3 of the Act means debit cards and prepaid cards pursuant to the Specialized Credit Finance Business Act. <Amended on Feb. 17, 2021>

(9) "Those prescribed by Presidential Decree" in Article 84-2(1)3b of the Act means debit card receipts and prepaid card receipts. <Amended on Feb. 17, 2021>

(10) "As prescribed by Presidential Decree" in Article 84-2(1)3b of the Act means cases where a credit card merchant issues a person, to whom certain goods or services are supplied, a credit card sales slip stating the price of the goods or service more disadvantageously to such person than the price for a transaction by cash (excluding cases where a cash receipt is issued) merely on the ground that it is a transaction by credit card. <Amended on Feb. 17, 2021>

(11) Revoking after issuing an issued cash receipt against the wishes of the recipient, to whom certain goods or services are supplied, shall be deemed refusing to issue a cash receipt under Article 84-2(1)4a of the Act. <Amended on Feb. 17, 2021>

(12) "As prescribed by Presidential Decree" in Article 84-2(1)4b of the Act means where a cash receipt merchant issues a cash receipt stating the price of the goods or services differently from the actual price merely on the ground of the issuance of the cash receipt. <Amended on Feb. 17, 2021>

(13) "Materials prescribed by Presidential Decree" in Article 84-2(2)1c of the Act means materials falling under any of the following subparagraphs: <Amended on Feb. 2, 2012; Feb. 17, 2021>

1. Materials concerning tax evasion or accounting fraud involved in illegal tax refund or deduction;

2. Materials concerning the speculative transactions of real estate, including land and housing, which are involved in tax evasion;

3. Materials concerning the smuggling and trafficking drugs involved in tax evasion and detrimental to public safety;

4. Materials that are reasonably viewed as critical material in light of the circumstances of methods, details and scales, etc., under which taxes are evaded or illegally refunded or deducted.

(14) "Which is prescribed by Presidential Decree" in Article 84-2(3)3 of the Act means real estate located in Korea and registered in the name of the defaulter. <Amended on Feb. 17, 2021>

(15) A report under Article 84-2(1)3 of the Act shall be filed within 1 month from the date on which an act specified in any item of the same subparagraphs is committed, and a report under subparagraph 4 of the same paragraph shall be filed within five years from the date on which an act specified in any item of the same subparagraph is committed, and a report under subparagraph 4-2 of the aforesaid paragraph shall be filed within 5 years from the date on which the obligation to issue cash receipts under Article 162-3(4) of the Income Tax Act or Article 117-2(4) of the Corporate Tax Act is violated, with the head of the competent tax office, the commissioner of the competent regional tax service, or the Commissioner of the National Tax Service. <Amended on Feb. 2, 2012; Feb. 17, 2021; Feb. 29, 2024>

(16) Where a person falls under Article 84-2(1)5 of the Act, such person may be paid a monetary award of two million won for each report made; provided, no monetary award shall be paid where it is deemed that any of the following persons who operates a business by using another person's name has no intention to evade taxes or compulsory execution: <Amended on Feb. 2, 2012; Feb. 15, 2013; Feb. 5, 2016; Feb. 17, 2021; Feb. 15, 2022>

1. Where he or she operates a business after obtaining business registration under the name of his or her spouse, lineal ascendant or lineal descendant, or operates a business using business registration under the name of his or her spouse, lineal ascendant or lineal descendant;

2. Where he or she has been registered with a comprehensive credit information collection agency referred to in Article 25(2)1 of the Credit Information Use and Protection Act, since he or she failed to repay debts within an agreed period.

(17) For a person who falls under Article 84-2(1)6 of the Act, a monetary award may be granted in an amount calculated by multiplying the amount of the administrative fine or penalty surcharge (in cases involving imprisonment with labor, the amount shall be calculated by applying mutatis mutandis the criteria for imposition of administrative fines under Article 147(1)1 of the Enforcement Decree of the Adjustment of International Taxes Act) by the applicable payment rate set forth below; provided, any portion exceeding KRW 2 billion shall be excluded from the reward calculation. <Amended on Feb. 15, 2013; Feb. 21, 2014; Feb. 17, 2021; Feb. 28, 2023; Feb. 28, 2025>

┌────────────┬─────────────────────┐

│ Exceeding 50,000 won but not exceeding 1,250,000 won │ a percentage of the amount for which a cash receipt was not issued │

├────────────┼─────────────────────┤

│ Amount refused │ Amount paid │

├────────────┼─────────────────────┤

│ Exceeding 200 million won but not exceeding 500 million won │ 30 million won + 10/100 of the amount exceeding 200 million won │

├────────────┼─────────────────────┤

│ Exceeding 200 million won but not exceeding 500 million won │ 30 million won + 10/100 of the amount exceeding 200 million won │

└────────────┴─────────────────────┘

(18) Any person falling under Article 84-2(1)7 of the Act may be paid a monetary award of one million won for each reporting of a case whose amount of tax evasion, etc. through the relevant financial assets is at least 10 million won; provided, the sum of the monetary awards payable to the same person shall not exceed 50 million won per annum. <Added on Feb. 15, 2013; Feb. 3, 2015; Feb. 17, 2021>

(19) A person who falls under Article 84-2(1)4-2 of the Act may be paid a monetary award as classified in the following table; provided, any amount less than 1,000 won out of the amount to be paid as a monetary award shall be rounded off, and the amount of a monetary award payable to the same person shall not exceed 1 million won per year. <Amended on Feb. 12, 2019; Feb. 17, 2021; Feb. 28, 2025>

┌────────────────┬─────────────────────┐

│ The amount for which a cash receipt was not issued │ Amount paid │

├────────────────┼─────────────────────┤

│ 50,000 won or less │ 10,000 won │

├────────────────┼─────────────────────┤

│ Exceeding 50,000 won but not exceeding 1,250,000 won │ a percentage of the amount for which a cash receipt was not issued │

│ │ an amount equal to 20 percent thereof │

├────────────────┼─────────────────────┤

│ Over 1.25 million won │ 250,000 won │

└────────────────┴─────────────────────┘

(20) The Commissioner of the National Tax Service shall pay a monetary award within two months from the last day of the month in which any of the following dates falls: <Amended on Feb. 2, 2012; Feb. 15, 2013; Jun. 11, 2013; Feb. 17, 2021; Feb. 15, 2022>

1. A monetary award payable under Article 84-2(1)1 and 2 of the Act: The closing date for giving guidance on the payment of a monetary award under paragraph (2);

2. Deleted; <Feb. 15, 2022>

3. A monetary award payable under Article 84-2(1)3 through 5 　 of the Act: The date on which the reported matters are confirmed true;

4. A monetary award payable under Article 84-2(1)6 of the Act:

a. In cases of a disposition for imposition of an administrative fine, the date on which the imposition of the administrative fine is determined after the amount of administrative fine is paid and the period for raising objections provided under Article 20 of the Act on the Regulation of Violations of Public Order lapses or the procedures for raising objections under the Non-Contentious Case Procedure Act are completed;

b. In cases of imprisonment with labor or fine, the date on which the relevant sentence becomes final and conclusive by a court decision;

5. A monetary award payable under Article 84-2(1)7 of the Act: The date on which the amount of tax evasion, etc. is confirmed.

(21) Where a monetary award is paid to a person falling under any subparagraph of Article 84-2(1) of the Act and if double reporting on the same issue is made, the monetary award shall be paid to the person who makes the first report. <Added on Feb. 15, 2013; Feb. 17, 2021>

(22) Matters necessary for the detailed methods, etc. to pay monetary awards shall be determined by the Commissioner of the National Tax Service. <Added on Feb. 2, 2012; Feb. 15, 2013; Feb. 17, 2021>

[This Article Wholly Amended on Feb. 18, 2010]

Article 65-5(Payment of monetary awards to tax officials) #

(1) The persons eligible to receive monetary awards under Article 84-3(1) of the Act (hereinafter referred to as a "monetary awards" in this Article) shall be as follows:

3. Where, under paragraph (1)2, the content of the litigation concerns a claim for revocation of a fraudulent act and restoration to the original state pursuant to Article 25 of the National Tax Collection Act, or where, due to the nature of the litigation, it is difficult to calculate the value of the subject matter of litigation.

2. Tax officials who are recognized as having made special contributions to the State or the administrative agency securing a favorable judgment in litigation concerning national taxes.

(2) The amount of monetary awards shall be determined by the Commissioner of the National Tax Service within the scope of the amounts specified in each of the following subparagraphs. In such cases, the monetary awards payable to the same person shall be limited to 20 million won per year:

1. Amount paid to tax officials falling under paragraph (1) 1: An amount equivalent to 10 percent of the tax assessed and collected;

2. Amount paid to tax officials falling under paragraph (1) 2: An amount equivalent to 10 percent of the value of the subject matter of the lawsuit.

(3) Notwithstanding the former part of paragraph (2), the amount of monetary awards in cases falling under any of the following subparagraphs shall be an amount determined by the Commissioner of the National Tax Service within the limit of 3 million won:

1. Where the amount of tax assessed or collected pursuant to paragraph (1) 1 does not exceed 30 million won;

2. Where the value of the subject matter of litigation under paragraph (1) 2 does not exceed 30 million won;

(4) The Commissioner of the National Tax Service shall select and pay recipients of monetary awards quarterly, unless there are special circumstances.

(5) Except as otherwise provided in paragraphs (1) through (4), matters necessary for the payment of rewards shall be determined and publicly notified by the Commissioner of the National Tax Service.

[This Article Added on Jun, 2, 2025]

[Previous Article 65-5 moved to Article 65-6 <Jun. 2, 2025>]

Article 65-7(Keeping and Retention of Books) #

(1) "Criteria prescribed by Presidential Decree" in Article 85-3(3) of the Act means any of the following cases:

1. Keep records pertaining to the development and operation of electronic computing systems, such as the procedure and method, etc. for saving data or modifying, supplementing or erasing such saved data, in connection with the production and use of the information retention device;

2. Either have the data which is saved in an information retention device, in such a way as to be easily verifiable, or have devices and procedures prepared to print such data, and store the data in such a way as to make possible, when necessary, the copying of such data to other information retention devices;

3. Information retention devices shall cover transaction details and modified matters and be retained in such a form that the search and use of such transaction details is possible, so as to enable the determination of the tax base and the amount of tax.

(2) The preservation system of electronic records prescribed under paragraph (1) and other necessary matters shall be determined by the Commissioner of the National Tax Service.

(3) "Those prescribed by Presidential Decree" in the proviso of Article 85-3(4) of the Act means any of the following documents:

1. Documents, the original copy of which must be retained in accordance with other statutes or regulations, including the Enforcement Decree of the Commercial Act;

2. Contracts with signatures and seals affixed with regard to the acquisition or transfer of an asset which needs registration, recording or change of title;

3. Documents submitted or received and copies of written judgment with respect to litigations; provided, the same shall not apply to documents available for re-issuance;

4. Documents submitted or received with respect to authorization or permission and certificates of authorization or permission; provided, the same shall not apply to documents available for re-issuance.

[This Article Wholly Amended on Feb. 18, 2010]

Article 66(Disclosure of List of Unfaithful Donation-Receiving Organizations) #

(1) "Ground prescribed by Presidential Decree" in the proviso, with the exception of the subparagraphs, of Article 85-5(1) of the Act means the following: <Amended on Feb. 15, 2013; Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018; Feb. 12, 2019; Feb. 11, 2020; Feb. 17, 2021; Feb. 15, 2022>

1. Deleted; <Feb. 17, 2021>

2. Disclosure of the list of unfaithful donation-receiving organizations under Article 85-5(1)2 of the Act:

a. With regard to whether a case falls under any subparagraph of paragraph (10), where an objection or a request for examination, adjudication or examination is filed under the Board of Audit and Inspection Act, or an administrative litigation is pending under the Administrative Litigation Act, as prescribed in Chapter VII of the Act;

b. Where the National Tax Information Committee prescribed in Article 85-5(2) of the Act (hereinafter referred to as the "Committee") deems that such disclosure would result in no practical benefit or would be improper;

3. Disclosure of the list of tax evaders under Article 85-5(1)3 of the Act and the list of persons violating obligations to issue a tax invoice under subparagraph 5 of that paragraph: Where the Committee deems that such publication would result in no practical benefit or would be improper;

4. Disclosure of the list of persons violating obligations to report on overseas financial accounts under Article 85-5(1)4 of the Act:

a. Where the Committee deems that a person obligated to report overseas financial accounts has good reason to violate his or her obligations to make such report;

b. Where a person obligated to report overseas financial accounts files a revised and after-deadline report pursuant to Article 55 of the Adjustment of International Taxes Act (excluding where he or she files a revised and after-deadline report after he or she becomes aware that a tax official begins a tax investigation in relation to the relevant overseas financial account or receives a notice to explain taxation data).

(2) The Committee shall be comprised of 20 members under the following classification including one chairperson, and a person appointed by the Commissioner of the National Tax Service among members falling under subparagraph 2 shall serve as the chairperson: <Amended on Feb. 3, 2015>

1. Eight public officials who are appointed by the Commissioner of the National Tax Service, from among members in general service of the Senior Executive Service of the National Tax Service;

2. Twelve persons who are commissioned by the Commissioner of the National Tax Service, from among persons of profound knowledge and experience in law or accounting.

(3) The members of the Committee, commissioned under paragraph (2)2, shall serve the term of two years.

(4) Meetings of the Committee shall be comprised of the chairperson, five members falling under paragraph (2)1 and five members falling under subparagraph 2 of the same paragraph designated by the chairperson. <Added on Feb. 3, 2015>

(5) A majority of the members of the Committee, including the chairperson, shall constitute a quorum, any resolution thereof shall require the concurring vote of at least a majority of those present. <Amended on Feb. 3, 2015; Feb. 5, 2016>

(6) Where a member of the Committee falls under any of the following, the member shall be excluded from its deliberation or resolution: <Added on Feb. 3, 2015; Feb. 17, 2021; Feb. 15, 2022; Feb. 29, 2024>

1. Where the member is a person subject to the disclosure of personal particulars, etc. (hereafter in this paragraph, referred to as "person subject to the disclosure") under Article 85-5(1)2 through 5 of the Act;

2. Where the member is a current or former relative of a person prescribed in subparagraph 1;

3. A person who is or was an employee of a person prescribed in subparagraph 1 (limited to where he or she was an employee within the last five years prior to the date of disclosure of name);

4. Where the member participated in a tax investigation which was the direct cause of such disclosure;

5. Where the member participated in a return, application or demand under the Act concerning persons subject to the disclosure or tax law within the last five years before the date of disclosure;

7. Where the member participates or participated in the business of a person subject to the disclosure.

(7) Where a member of the Committee falls under any of the subparagraphs of paragraph (6), the member shall recuse himself or herself in deliberation or resolution of the relevant matter. <Added on Feb. 3, 2015>

(8) In addition to matters prescribed in paragraphs (2) through (7), the Commissioner of the National Tax Service shall determine matters necessary for the composition and operation of the Committee. <Added on Feb. 3, 2015>

(9) Deleted. <Feb. 17, 2021>

(10) "Unfaithful donation-receiving organizations prescribed by Presidential Decree" in Article 85-5(1)2 of the Act means the following organizations which have received donations: <Amended on Feb. 2, 2012; Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018; Feb. 12, 2019; Feb. 17, 2021; Feb. 15, 2022>

1. An organization whose aggregate amount of taxes additionally charged is at least 10 million won due to its failure to perform its obligations under the Inheritance Tax and Gift Tax Act within the last two years (excluding the period specified in paragraph (1)2a) based on December 31 of the year immediately preceding the year to which the date of disclosure of the list belongs;

2. An organization which fails to prepare and keep the details of issuance by donors pursuant to Article 160-3 of the Income Tax Act or the details of issuance by donating corporations pursuant to Article 112-2 of the Corporate Tax Act for the last three years as of December 31 of the year immediately preceding the year to which the date of publication of the list belongs;

3. An organization which has delivered donation receipts issued inconsistently from the actual amount of donations and identity of a donor (hereafter in this Article referred to as "false receipt") on at least five occasions within the last three years as of December 31 of the year immediately preceding the year to which the date of publication of the list belongs, or the aggregate of the amount issued is not less than 50 million won;

4. A public service corporation, etc. prescribed in Article 39(1)1a through d of the Enforcement Decree of the Corporate Tax Act which is confirmed for the following facts at least twice as of December 31 of the year immediately preceding the year in which the date of publication of the list falls;

a. The fact of violating the obligations in subparagraphs (excluding subparagraph 1) of Article 39(5) of the Enforcement Decree of the Corporate Tax Act;

b. The fact of failing to file a report on the performance or non-performance of obligations, regardless of the request of the Commissioner of the National Tax Service prescribed in the latter part of Article 39(6) of the Enforcement Decree of the Corporate Tax Act.

(11) For the purposes of disclosing the list of unfaithful donation-receiving organizations, matters to be disclosed shall be the name and representative of an organization, the number of occasions of national taxes additionally collected or the amount thereof, the number of cases where such organization issued false receipts and the amounts thereof, statements of non-performance of obligations, etc. <Amended on Feb. 3, 2015; Feb. 5, 2016; Feb. 13, 2018>

(12) Where a tax official notifies a person subject to the disclosure of a list of the fact that he or she is a person subject to the disclosure of the list pursuant to Article 85-5(4) of the Act, he or she shall urge the person to pay taxes in arrears, and where the person has grounds for being excluded from the disclosure, he or she shall guide the person so that the person may submit explanatory materials concerning such grounds. <Amended on Feb. 3, 2015; Feb. 5, 2016; Feb. 7, 2017>

(13) Deleted. <Feb. 17, 2021>

(14) For the purposes of disclosing the list of tax evaders pursuant to Article 85-5 (1) 3 of the Act, matters to be disclosed shall be the name, trade name (including the corporate name), age, occupation, domicile, items of taxation and amounts of tax evasion, etc., summary of judgment, sentence, etc. of tax evaders. In such cases, where the offense of a tax evader falls under the main clause of Article 18 of the Punishment of Tax offenses Act, the name, domicile, representative of the relevant corporation or the name, trade name and domicile of the relevant individual shall also be disclosed. <Added on Feb. 2, 2012; Feb. 3, 2015; Feb. 5, 2016>

(15) For the purposes of disclosing the list of persons violating obligations to report on overseas financial accounts under Article 85-5(1)4 of the Act, matters to be disclosed shall include the name, corporate name, age, occupation, domicile, and the amount of tax evasion, etc. of persons who violate obligations to report overseas financial accounts (in cases of a corporation, including its representative). <Added on Feb. 15, 2013; Feb. 3, 2015; Feb. 5, 2016; Feb. 15, 2022>

(16) Information to be disclosed in the list of persons violating obligations to issue a tax invoice under Article 85-5(1)5 of the Act shall include the name, trade name (including the title of the relevant corporation), age, occupation and address of a person violating obligations to issue a tax invoice and the aggregate amount of the supply value, etc. under Article 8-2(1)1 of the Act on the Aggravated Punishment of Specific Crimes, the summary of judgment, sentence, etc.<Added on Feb. 15, 2022>

(17) Where the Commissioner of the National Tax Service discloses a list by posting on the national tax information and communications network or the bulletin board of the competent tax office pursuant to Article 85-5(5) of the Act, the period of such disclosure shall be from the date of the posting until the date of expiration of the period classified as follows: <Amended on Feb. 28, 2023>

1. In cases of unfaithful donation-receiving organizations under Article 85-5(1)2 of the Act: Three years;

2. In cases of tax evaders under Article 85-5(1)3 of the Act: Periods classified as follows:

a. A person for whom a judgment of conviction is made final and conclusive for a crime under Article 3(1) of the Punishment of Tax Offenses Act (excluding habitual crimes provided in paragraph (4) of that Article): Five years;

b. A person for whom a judgment of conviction is made final and conclusive for a crime under Article 3(1) of the Punishment of Tax Offenses Act (limited to habitual crimes under paragraph (4) of that Article), or a crime under Article 4 or 5 of that Act: Ten years;

3. In cases of persons violating obligations to report on overseas financial accounts under Article 85-5(1)4 of the Act: Five years;

4. In cases of persons violating the duty to issue a tax invoice under Article 85-5(1)5 of the Act: Five years.

(18) Notwithstanding paragraph (17), if a person specified in the subparagraphs of that paragraph falls under any of the following cases as at the end of the period of disclosure, the disclosure shall last until the date specified in the relevant subparagraph: <Added on Feb. 28, 2023>

1. Where the amount of tax, administrative fines, or fines to be paid under tax laws are not paid: The date such amount of tax, etc. is fully paid;

2. Where the execution of the punishment has not been completed: The date the execution of the punishment is completed.

[This Article Wholly Amended on Feb. 18, 2010]

[Title Amended on Feb. 17, 2021]

Article 67(Publication of Statistical Data) #

(1) The Commissioner of the National Tax Service upon receipt of a request for the submission of statistical data under Article 85-6(1) of the Act (hereinafter referred to as "statistical data") from the competent standing committee of the National Assembly in accordance with Article 85-6(4) of the Act shall provide such data within 10 days of the date of receiving the request in cases where the time limit for submission is not additionally indicated; provided, if it is difficult to prepare and submit the statistical data within such period, the Commissioner may extend the time limit for submission through consultation with the said standing committee.

(2) Where the statistical data requested to be provided from the competent standing committee in accordance with paragraph (1) have not been preserved or managed, or it is not possible to produce such data, the Commissioner of the National Tax Service shall notify the competent standing committee of such fact by attaching the reason therefor.

(3) Where the Commissioner of the National Tax Service provides statistical data to the competent standing committee in accordance with paragraph (1), he or she shall send the copies thereof to the Minister of Economy and Finance within seven days. <Amended on Dec. 30, 2025>

(4) The head of each research institute established pursuant to Article 8(1) of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes (hereinafter referred to as "head of a government-funded research institute") may request the Commissioner of the National Tax Service to provide statistical data by means of submitting documents including the following matters: <Added on Feb. 3, 2015; Feb. 13, 2018; Feb. 17, 2021>

1. Title of statistical data;

2. Purpose of using statistical data;

3. Contents and scope of statistical data;

4. Methods of providing statistical data;

(5) The Commissioner of the National Tax Service requested by the head of a government-funded research institute to provide statistical data pursuant to paragraph (4) shall provide statistical data within 30 days from the date he or she is requested to provide statistical data; provided, the Commissioner may extend the period of providing statistical data where it is unfeasible to prepare the statistical data within 30 days, in consultation with the head of the government-funded research institute. <Added on Feb. 3, 2015; Feb. 13, 2018>

(6) Where the statistical data requested by the head of a government-funded research institute pursuant to paragraph (4) have not been saved, managed or are unfeasible to be produced, the Commissioner of the National Tax Service shall notify the head of the government-funded research institute of the fact along with grounds therefor within 30 days from the date on which he or she is requested to provide the data. <Added on Feb. 3, 2015; Feb. 13, 2018>

(7) Where the Commissioner of the National Tax Service provides statistical data to the head of a government-funded research institute pursuant to paragraph (5), the Commissioner may limit the purpose, methods, etc. of use of the statistical data, or request the head of the government-funded research institute to prepare measures necessary to ensure the security of the data. <Added on Feb. 3, 2015; Feb. 13, 2018>

(8) In addition to matters prescribed in paragraphs (4) through (7), the Commissioner of the National Tax Service shall determine matters necessary to provide statistical data, such as methods of providing statistical data to the head of a government-funded research institute, in consultation with the head of the government-funded research institute. <Added on Feb. 3, 2015; Feb. 13, 2018>

[This Article Wholly Amended on Feb. 21, 2014]

Article 67-2(Provisions of Basic Data) #

(1) "Facilities prescribed by Presidential Decree" in the former part, with the exception of the subparagraphs, of Article 85-6(7) of the Act means facilities that have information protection systems preventing access to or intrusion in the internal communications network or the like from outside the relevant facilities as well as equipment and others enabling analysis on basic data (hereinafter referred to as "national tax statistics center").

(2) "The head of a government-funded research institution, etc. under Article 2 of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes and other persons prescribed by Presidential Decree" in Article 85-6(7)5 of the Act means the following: <Amended on Feb. 15, 2022>

1. The head of a government-funded research institution established under Article 2 of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes;

2. The head of a school under the Higher Education Act;

3. The head of a public institution under the Act on the Management of Public Institutions;

4. The head of a private research institute equivalent to those under subparagraph 1;

5. The head of an institution that inspects the appropriateness of basic data for the assessment of and research on tax policies.

(3) Article 67(4) through (7) shall apply mutatis mutandis to the provision of basic data under Article 85-6(7) of the Act. In such cases, "Article 85-6(6) of the Act" shall be construed as "Article 85-6(7) of the Act," "the head of a research institute established pursuant to Article 8(1) of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes (hereinafter referred to as "head of a government-funded research institute")" as "person falling under any subparagraph of that paragraph (hereinafter referred to as "head of a government-funded research institute, etc.")", "head of a government-funded research institute" as "head of a government-funded research institute, etc.," and "statistical data" as "basic data." <Amended on Feb. 17, 2021>

(4) Except as provided in paragraphs (1) through (3), details necessary for operating the national tax statistics center, such as the methods of using the center, shall be determined by the Commissioner of the National Tax Service.

[This Article Added on Feb. 11, 2020]

Article 67-4(Imposition and collection of charges for compelling compliance) #

(1) Where a taxpayer fails to submit books, etc. even after 30 days have elapsed from the day following the deadline for compliance under Article 85-7(2) of the Act, the head of the competent regional tax office may impose charges for compelling compliance pursuant to paragraph (3) of that Article, on the basis of each 30-day period calculated from the day following such deadline for compliance.

(2) The period for imposing charges for compelling compliance under Article 85-7(3) of the Act shall be from the day following the deadline for compliance under paragraph (2) of that Article to the day immediately preceding the day on which the taxpayer submits all books, etc. required to be submitted (or, where a tax audit is concluded before the taxpayer submits all such books, etc., the day immediately preceding the day on which the tax audit is concluded); provided, where a tax audit is suspended pursuant to the main clause of Article 81-8(4) of the Act and any of the subparagraphs of Article 63-9 of this Decree (excluding subparagraph 3c), the period of such suspension shall be excluded from the period for imposing charges for compelling compliance.

(3) "Average daily income prescribed by Presidential Decree" in the main clause of Article 85-7(3) of the Act means the amount obtained by dividing the amount according to the classification of each subparagraph below, based on the taxable period to which the date of prior notice of tax investigation under the main clause of Article 81-7 (1) of the Act belongs (or the date of commencement of tax investigation if prior notice is not given pursuant to the proviso of that paragraph), by the number of days in the period for summing up income according to the classification of each subparagraph (including non-business days):

1. Where the period from the date of commencement of business to the end of the immediately preceding taxable period is 3 years or more: The sum of the total income amount or income amount, as classified under the following items, for each of the immediately preceding three taxable periods (or, where charges for compelling compliance are imposed before the statutory filing deadline for the tax base of the immediately preceding taxable period, for the immediately preceding two taxable periods, excluding that immediately preceding taxable period):

a. Where the person subject to imposition is an individual: The total income amount attributable to business income among the total income amounts stated in the tax base return submitted for the purpose of filing a final return of the global income tax base pursuant to Article 70 or 124 of the Income Tax Act (or, where an amended tax base return is submitted, the amended tax base return);

2. Where the period from the date of commencement of business to the end of the immediately preceding taxable period is less than 3 years: The sum of the total income amount or income amount, as classified under the items of subparagraph 1, for the period from the date of commencement of business to the end of the immediately preceding taxable period (or, where charges for compelling compliance are imposed before the statutory filing deadline for the tax base of the immediately preceding taxable period, for all taxable periods prior to that immediately preceding taxable period).

(4) The standards for imposing charges for compelling compliance under Article 85-7(3) of the Act shall be as set forth in Appendix 1.

(5) A taxpayer who has received a notice of imposition of charges for compelling compliance shall pay such charges within 30 days from the date on which the notice is received; provided, where the taxpayer is unable to pay such charges within the prescribed period due to a natural disaster or other unavoidable reasons, the taxpayer shall pay them within 30 days from the date on which such reasons cease to exist.

(6) Except as provided in paragraphs (1) through (5), matters necessary for the imposition and collection of charges for compelling compliance shall be prescribed and publicly notified by the Commissioner of the National Tax Service.

[This Article Added on Jun, 2, 2025]

Article 68(Processing of Sensitive Information and Personally Identifiable Information) #

(1) If inevitable to perform affairs regarding national tax under the Act and tax law, a tax official may process data including information about health under Article 23 of the Personal Information Protection Act, information constituting criminal history records under subparagraph 2 of Article 18 of the Enforcement Decree of the same Act, resident registration numbers under Article 19 of the same Decree (including information generated by an identification service agency under Article 23-3 of the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc. in combination with resident registration numbers of users of information communications services under subparagraph 4 of Article 2 of the same Act for the purpose of interlinking on-line and off-line services for such users), passport numbers, driving license numbers or alien registration numbers. <Amended on Feb. 11, 2020>

(2) If it is unavoidable for performing administrative duties related to requests for adjudgment, decision-making on requests for adjudgment, etc. under Articles 55,67 through 69,71 through 74,74-2,75 through 80, and 80-2 of the Act, the director of the Tax Tribunal, tax judges, adjudication investigators, and public officials assisting those persons may handle data containing personal information specified in paragraph (1). <Amended on Feb. 28, 2023>

(3) If it is unavoidable for performing administrative duties related to withholding of taxes, withholding agents under tax law may handle data containing personal information specified in paragraph (1).

(4) If it is unavoidable for performing administrative duties related to the issuance and submission of evidentiary documents for income deduction, persons issuing evidentiary documents for income deduction and data collection agencies under tax law may handle data containing personal information specified in paragraph (1).

[This Article Added on Jan. 6, 2012]

ENFORCEMENT DECREE OF THE FRAMEWORK ACT ON NATIONAL TAXES

Article 1(Purpose) #

Article 1-2(Scope of Related Persons) #

Article 1-3(Special Cases concerning Electronic Filing) #

Article 2(Grounds for Extension of Due Date) #

Article 2-2(Period for Extending Due Date) #

Article 2-3 #

Article 3(Application for Extension of Due Date) #

Article 4(Approval of Extension of Due Date) #

Article 4-2 #

Article 4-3 #

Article 5(Report on Place to Be Served) #

Article 5-2(Scope of Service by Regular Mail) #

Article 6(Documents to Be Served) #

Article 6-2(Application for Electronic Service) #

Article 6-3(Grounds to Make Electronic Service Impossible) #

Article 6-4(Scope of Electronic Service Documents) #

Article 7(Confirmation of Unknown Address) #

Article 7-2(Service by Publication) #

Article 8(Application and Approval of Organization Deemed Corporation) #

Article 9(Reporting of Representative of Organization Deemed Juristic Person) #

Article 9-2(Notification of Designation of Representative of Organization Deemed Juristic Person) #

Article 9-3(Examination Committee on Established Rules for National Taxes) #

Article 9-4(Dismissal of Members of Examination Committee on Established Rules for National Taxes) #

Article 10(Methods and Procedures of Questions and Replies on Interpretation of Tax Law) #

Article 10-2 #

Article 11(Value of Inherited Property) #

Article 12(Report on Representative of Heirs) #

Article 12-2(Types of Unlawful Acts) #

Article 12-3(Initial Date in Reckoning Exclusion Period for Imposition of National Taxes) #

Article 12-4 #

Article 13 #

Article 14 #

Article 15 #

Article 16 #

Article 17 #

Article 18(Priority of National Taxes) #

Article 18-2(Scope of Related Persons Colluding in Presumed False Contract) #

Article 19(Limits of Secondary Tax Liability of Liquidator) #

Article 20(Scope of Application of Secondary Tax Liability of Investor) #

Article 20-2 #

Article 21(Limits of Secondary Liability for Tax by Juristic Person) #

Article 22(Scope of Transfer and Acquisition of Business) #

Article 23(Limits of Secondary Liability for Tax by Business Transferee) #

Article 24(Disposition of Return Violating Jurisdiction) #

Article 25(Revised Return of Tax Base) #

Article 25-2(Ex Post Factor Causes) #

Article 25-3(Request for Correction) #

Article 25-4(Tax Base Return after Due Date) #

Article 26(Voluntary Payment of Additional Amount) #

Article 26-2 #

Article 27 #

Article 27-2(Additional Tax on Underreporting or Excess Tax Refund Claims) #

Article 27-3 #

Article 27-4(Additional Tax for Delayed Payment and Interest Rate of Additional Tax for Delayed Payment Including Withholding Tax) #

Article 27-5(Exclusion from Application of Additional Tax for Delayed Payment) #

Article 28(Reduction and Exemption of Additional Tax) #

Article 29(Grounds for Exception from Reduction or Exemption of Penalty Tax) #

Article 29-2(Limit of Additional Tax) #

Article 30 #

Article 31(Appropriation of National Tax Refunds) #

Article 32(Occurrence Date of Refund of National Taxes) #

Article 33(Payment of National Tax Refund) #

Article 33-2(Adjustment between Tax Revenue Accounts under Control of Head of Tax Office) #

Article 34(Payment of National Tax Refunds through Account Transfer) #

Article 34-2 #

Article 35(Cash Payment of National Tax Refunds) #

Article 36(Refund Notice to Taxpayer) #

Article 37(Procedures for Cash Payment of National Tax Refunds) #

Article 38(Provision of Refund Funds to Postal Service Office) #

Article 39(Settlement of Unpaid Funds by Postal Service Office) #

Article 40 #

Article 41 #

Article 42 #

Article 43(Statement of Account of Amount of National Tax Refunds) #

Article 43-2(Refund of Property Paid in Kind) #

Article 43-3(Additional Refund of National Taxes) #

Article 43-4(Transfer of National Tax Refund) #

Article 44 #

Article 44-2(Dispositions Exempted from Objection) #