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ENFORCEMENT DECREE OF THE INTER-KOREAN EXCHANGE AND COOPERATION ACT — 법갈피

영문법령 / ENFORCEMENT DECREE OF THE INTER-KOREAN EXCHANGE AND COOPERATION ACT

ENFORCEMENT DECREE OF THE INTER-KOREAN EXCHANGE AND COOPERATION ACT

대통령령일부개정시행 2026-02-19통일부 · 제36090호 · 공포 2026-02-19

CHAPTER I GENERAL PROVISIONS

Article 1(Purpose) #

The purpose of this Decree is to prescribe matters mandated by the Inter-Korean Exchange and Cooperation Act and matters necessary for the enforcement thereof.

Article 2(Entry and exit points) #

(1) "Places prescribed by Presidential Decree" in subparagraph 1 of Article 2 of the Inter-Korean Exchange and Cooperation Act (hereinafter referred to as the "Act") means the following places: <Amended on Aug. 3, 2015; Jun. 4, 2024>

1. Panmunjom (truce village);

2. The train management office and the rolling stock operation office of the Gyeongeui Line located in Dorasan-ri, Jangdan-myeon, Paju-si, Gyeonggi-do;

3. The train management office and the rolling stock operation office of the Donghae Line located in Sacheon-ri, Hyeonnae-myeon, Goseong-gun, Gangwon Special Self-Governing Province;

4. International airports under Article 98(1)1 of the Enforcement Decree of the Immigration Act;

5. Trade ports under Article 2(1) of the Act on the Arrival, Departure, etc. of Ships;

6. Others designated by the Minister of Unification as necessary for facilitation of inter-Korea exchange and cooperation.

(2) The Minister of Unification shall consult with a relevant administrative agency in advance in making any designation pursuant to paragraph (1)6.

Article 3(Services and intangible articles in electronic form) #

"Services and intangible articles in electronic form prescribed by Presidential Decree" in subparagraph 2 of Article 2 of the Act means services and intangible goods in an electronic form under subparagraph 1b and c of Article 2 of the Foreign Trade Act and other services and intangible articles in electronic forms equivalent thereto.

CHAPTER II INTER-KOREAN EXCHANGE AND COOPERATION PROMOTION C

(Term of office of members of Council)

Article 12(Application for approval of visit) #

(1) When a South Korean resident or Korean national residing overseas (referring to persons falling under any of the subparagraphs of Article 9(8) of the Act; hereinafter the same shall apply) intends to obtain approval for visit from the Minister of Unification to travel to North Korea under the Article 9(1), and the provisos to Article 9(6) and (8) of the Act, he or she shall file an application for approval of visit with the Minister of Unification seven days before the visit, accompanying documents under the following subparagraphs; provided, documents under subparagraph 1 may be omitted if the applicant has already submitted documents related to the identification of the applicant as prescribed by the Minister of Unification in order to visit a North Korean resident who is a family member under Article 18: <Amended on Jul. 2, 2019>

1. Personal information of applicant for approval of visit;

2. Documents confirming the intent of invitation of the North Korean authority or organizations, etc.;

3. One copy of the applicant's photograph to be used in a certificate of visit (referring to a bust photo in color, 3.5cm wide by 4.5cm long in size, taken without any hat on within the last three months);

4. Other necessary documents recognized by the Minister of Unification.

(2) Under Article 9(1) of the Act and the proviso of paragraph (6) of the same Article, a resident of North Korea intending to obtain approval of visit from the Minister of Unification shall file with the Minister of Unification an application for approval of visit seven days in advance, accompanying the documents under paragraph (1)3 and 4.

(3) The Minister of Unification shall, when granting approval for visit, issue a certificate of visit under Article 9(1) of the Act (hereinafter referred to as "certificate of visit"); provided, the same shall not apply to cases where a person who has obtained approval for visit holds a certificate of multiple visits (referring to the certificate of multiple visits under Article 9(2)2 of the Act; hereinafter the same shall apply).

(4) A certificate of multiple visits shall be issued to a person recognized by the Minister of Unification as necessary to travel between South and North Korea from time to time in order to promote inter-Korean exchange and cooperation.

(5) The Minister of Unification may, when granting approval for visit, set a visiting period to the extent of one year pursuant to Article 9(4) of the Act.

(6) The Minister of Unification may, when granting approval for visit, impose conditions under each of the following subparagraphs pursuant to Article 9(4) of the Act:

1. Restriction on or change in the purpose, persons to be visited and place and route, etc. of visit;

2. In cases of entry to the Military Demarcation Line, submission of details on the schedule;

3. Submission of a report on the results of visit to North Korea;

4. Completion of education for visit to North Korea, which is prescribed by Decree of Minister of Unification;

5. Others recognized by the Minister of Unification as necessary to facilitate inter-Korean exchange and cooperation and to maintain order.

(7) "Person who travels directly between South and North Korea without passing through a foreign country and who is prescribed by Presidential Decree" in Article 9(6) of the Act means a person under any of the following subparagraphs:

1. A person who engages in a cooperative project approved pursuant to Article 17 of the Act or a person who carries out a cooperative project, the reporting on which is accepted pursuant to Article 17-2 of the Act;

2. Crew of transportation equipment operation of which is approved pursuant to Article 20 of the Act;

3. Other persons recognized by the Minister of Unification as necessary to facilitate inter-Korea exchange and cooperation.

(8) Where contents of application received pursuant to paragraph (1) are deemed important, the Minister of Unification shall consult with the head of a relevant administrative agency prior to granting approval.

(9) If details of the report on visit to North Korea filed pursuant to paragraph (6)3 are deemed important, the Minister of Unification shall send such report to the head of a relevant administrative agency.

Article 16(Reports on contact) #

(1) Any resident of South Korea who intends to make a report in advance pursuant to the main clause of Article 9-2(1) of the Act shall file with the Minister of Unification an report on contact to residents of North Korea seven days before making contact, accompanying the documents under each of the following subparagraphs; provided, the document under subparagraph 1 may be omitted where the person has already submitted documents related to his or her identification to contact a resident of North Korea who is a family member under Article 4 of the Act on Inter-Korean Confirmation of the Life or Death of Separated Families and Promotion of Exchange: <Amended on Sep. 24, 2009>

1. Personal information on the person who makes the report on contact with North Korean residents;

2. Other necessary documents recognized by the Minister of Unification.

(2) "Unavoidable cause prescribed by Presidential Decree" in the proviso of Article 9-2(1) of the Act means a case falling under any of the following subparagraphs:

1. Where any person has met or communicated with any North Korean resident who is a family member, or contacted any North Korean resident in order to confirm whether his or her family member is alive;

2. Where any person has urgently contacted any North Korean resident for purposes of trade;

3. Where any person has contacted any North Korean resident through the Internet, such as email, electronic commerce, etc. without any prearranged plan;

4. Where any person has contacted any North Korean resident without making a prior report because it is impossible to make the prior report, due to receipt by mail, etc., or any unavoidable reason;

5. Where any person has contacted any North Korean resident by chance while traveling in a foreign country.

(3) Where any person, who falls under any of the paragraph (2)2, has contacted any North Korean resident, he or she shall report it within seven days after the contact, as prescribed by the Minister of Unification.

(4) "Any person issued a certificate of visit who falls under any case prescribed by Presidential Decree, such as where the person makes contact naturally recognized within the scope of purposes of the visit" in Article 9-2(2) of the Act means cases falling under each of the following sub- paragraphs:

1. Where a person who has been issued a certificate of visit pursuant to Article 9 makes contact naturally recognized within the scope of purposes of the visit;

2. Where any person contacts North Korean residents who visit South Korea in accordance with the agreement between the Government and the North Korean authority;

3. Where any person contacts North Korean residents who visit South Korea to attend an international event held in South Korea;

4. Where any person who attends an international event after obtaining approval from the Government contacts North Korean residents, which is naturally recognized within the scope of purposes of such event;

5. Where any person works for a foreign corporation, etc. located in a foreign country makes contact within the purposes to perform his or her duties.

(5) The Minister of Unification may, when accepting a report on contact, impose conditions under each of the following subparagraphs pursuant to the main clause of Article 9-2(4) of the Act:

1. Restriction on or change of persons to be contacted, and purpose, method, etc. of contact;

2. Submission of reports on the results of contact with North Korean residents;

3. Others recognized by the Minister of Unification as necessary to facilitate inter-Korean exchange and cooperation and to maintain order.

(6) If details of the report received pursuant to paragraph (1) are deemed important, the Minister of Unification shall consult with the head of a relevant administrative agency before accepting the report.

(7) The Minister of Unification shall, if contents of a report on the results of contact with North Korean residents received pursuant to paragraph (5)2, send such report to the head of a relevant administrative agency.

Article 25(Application for approval of taking goods out of and bring them into the relevant area) #

(1) Any person who intends to take goods out of or bring them into the relevant area under the former part of Article 13(1) of the Act shall file with the Minister of Unification an application for approval of such taking out or bringing in, at least 7 days prior thereto, accompanied by the documents under the following subparagraphs; provided, the Minister of Unification may allow some of the following documents to be omitted, taking into account the purpose, etc. of taking out or bringing in: <Amended on Feb. 19, 2026>

1. Plans for taking out or bringing in;

2. Documents verifying the contract for taking out or bringing in with the North Korean counterpart (in cases of a contract concluded via a broker, including contracts between the applicant and the broker and between the broker and North Korean counterpart);

3. Copies of certificates of license, permission or registration issued in accordance with the relevant Acts and subordinate statutes with respect to the handling of goods, etc.;

4. Documents to confirm the identification number of each trader under Article 21(1)1 of the Enforcement Decree of the Foreign Trade Act;

5. Documents necessary for filing an application for the registration of foreign food facilities under Article 5(1) of the Special Act on Imported Food Safety Control, as applied mutatis mutandis under Article 26(3) of the Act and Article 41(3)10 of this Decree (limited to cases where foods, etc. subject to imported foods, etc. as defined in subparagraph 1 of Article 2 of that Act are intended to be brought in);

6. Other documents the Minister of Unification deems necessary.

(2) "Material matter prescribed by Presidential Decree" in the latter part of Article 13(1) of the Act means matters falling under any of the following subparagraphs:

1. Total amount (excluding cases where the total amount is changed within 10 percent), unit price, and quantity of goods, etc.;

2. Methods of payment;

3. Effective period for taking out or bringing in;

4. Conditions on approval for taking out or bringing in.

(3) A person who intends to obtain approval for change to take out or bring in, etc. pursuant to the latter part of Article 13(1) of the Act shall file with the Minister of Unification an application for approval of change for taking out or bringing in, accompanying documents under the following subparagraphs; provided, the Minister of Unification may have the documents under subparagraph 2 omitted, taking into account the purposes, etc. of taking in or bringing in:

1. Statement specifying reasons for the application for approval of change in taking out or bringing in;

2. Documents evidencing the changes in the contract for taking out or bringing in with North Korean counterpart (in cases of a contract concluded via a broker, including the contracts between the applicant and the broker and between the broker and North Korean counterpart);

3. Other necessary documents recognized by the Minister of Unification.

(4) When granting approval for taking goods, etc. out of or bringing them into the relevant area, the Minister of Unification may impose the following conditions under Article 13(3) of the Act: <Amended on Feb. 19, 2026>

1. Restriction on or change in the purpose and route of taking out or bringing in, etc., price conditions, etc.;

2. Report on the matters related to the trade under Article 15(3) of the Act;

3. Submission of documents evidencing transshipment as defined in subparagraph 14 of Article 2 of the Customs Act or combined transshipment as defined in subparagraph 15 of Article 2 of that Act (limited to cases where goods, etc. are intended to be brought in merely via a third country);

4. Other matters that the Minister of Unification deems necessary for the promotion of inter-Korean exchange and cooperation and the maintenance of order.

(5) The Minister of Unification may, when granting approval for taking out or bringing in goods, etc., set an effective period to the extent not exceeding one year pursuant to Article 13(3) of the Act.

Article 27(Application for approval of cooperative projects) #

(1) A person who intends to obtain approval for cooperative projects pursuant to the former part of Article 17(1) of the Act shall file with the Minister of Unification an application for approval of cooperative projects, accompanying documents under the following subparagraphs; provided, the Minister of Unification may have some of the documents under the following subparagraphs omitted, taking into account the characteristics of the cooperative project: <Amended on Jul. 2, 2019>

1. Personal information of an applicant for approval of the cooperative project (if the applicant is a corporation, referring to the articles of incorporation and the statement of financial position for the immediately preceding fiscal year);

2. Plan for cooperative projects;

3. Introduction of North Korean counterpart;

4. Documents to confirm the consultation on cooperative projects with North Korean counterpart;

5. Certification issued by the North Korean authority or any North Korean agency with an appropriate power with respect to cooperative projects;

6. Documents evidencing the requirements under Article 17(1)4 of the Act;

7. Results of internal research on the possibility to carry out or succeed cooperative projects in North Korea;

8. Application for creation of a foreign company, which is submitted to the North Korean authority;

9. Other necessary documents recognized by the Minister of Unification.

(2) Where a person intending to obtain approval for cooperative projects applies for an approval for cooperative projects pursuant to paragraph (1), the Minister of Unification shall confirm the certified transcript of corporate registration through sharing administrative information under Article 36(1) of the Electronic Government Act (limited to cases where the applicant is a corporation). <Amended on May 4, 2010>

(3) A person who intends to obtain approval for change in cooperative projects pursuant to the latter part of Article 17(1) of the Act shall file with the Minister of Unification an application for approval of change in cooperative projects, accompanying documents under the following sub- paragraphs; provided, the Minister of Unification may have the document under subparagraph 3 omitted, taking into account the content of the changes of the cooperative project:

1. Statement specifying the reasons for approval of change for cooperative project;

2. Documents evidencing the changes;

3. Plans to promote the cooperative project to be changed;

4. Other necessary documents recognized by the Minister of Unification.

(4) When granting approval for cooperative projects, the Minister of Unification may impose conditions under the following subparagraphs pursuant to Article 17(3) of the Act:

1. Restriction on or changes in the purpose, contents, scope, period and location of the cooperative project;

2. Report on the execution of the cooperative project under Article 18(3) of the Act;

3. Others recognized by the Minister of Unification as necessary to facilitate inter-Korean exchange and cooperation and to maintain order.

(5) The Minister of Unification shall, when granting approval for cooperative projects pursuant to Article 17(1) of the Act, notify the head of a relevant administrative agency thereof.

(6) Except as provided in paragraph (1) through (5), necessary matters on applications for the approval or approval of change of cooperative projects shall be prescribed by Presidential Decree.

Article 29(Report on cooperative projects) #

(1) "Cooperative projects prescribed by Presidential Decree, such as small investment, etc." in the former part of Article 17-2(1) of the Act means projects satisfying all the following requirements:

1. Projects carried out in Gaeseong Industrial District under the Act on the Support of Gaeseong Industrial District or areas announced by the Minister of Unification among the areas designated as a special zone for economic development in accordance with the agreement between South Korea and North Korea;

2. Projects which invest not more than 500,000 U.S. dollars in North Korea to carry out a cooperative project.

(2) A person who intends to report pursuant to the former part of Article 17-2(1) of the Act shall file with the Minister of Unification a report on the cooperative project, accompanying the documents under the following subparagraphs. In such cases, the Minister of Unification shall confirm the certified copy of a register of corporation registration (limited to cases where the reporter is a corporation) by sharing administrative information under Article 36(1) of the Electronic Government Act: <Amended on May 4, 2010; Jul. 2, 2019; Oct. 1, 2025>

1. Personal information on a person who makes a report on the cooperative project (if a reporter is a corporation, referring to the articles of incorporation and the statement of financial position for the immediately preceding fiscal year);

2. Sales contract or lease contract (limited to cases where any sale or lease is made in order to carry out a cooperative project);

3. Plans for cooperative projects [limited to cases where the specific industry of the cooperative project is the manufacturing industry under the standard classification on the industries publicly notified by the Minister of the Ministry of Data and Statistics under Article 22(2) of the Statistics Act (hereinafter referred to as "Korea Standard Industrial Classification")];

4. Other necessary documents recognized by the Minister of Unification.

(3) A person who intends to report on changes in cooperative projects pursuant to the latter part of Article 17-2(1) of the Act shall file with the Minister of Unification a report on change in cooperative project, accompanying documents under the following subparagraphs:

1. Statement specifying the reasons for changes in cooperative projects;

2. Documents evidencing the changes;

3. Plans to promote cooperative projects to be changed (limited to cases where the industry of the cooperative project to be changed is the manufacturing industry under the Korea Standard Industrial Classification);

4. Other necessary documents recognized by the Minister of Unification.

(4) When the Minister of Unification accepts the report on cooperative projects, he or she may add the following conditions in accordance with Article 17-2(2) of the Act:

1. Restriction on or changes in the purpose, contents, scope, period and location of the cooperative project;

2. Report on the execution of the cooperative project under Article 18(3) of the Act;

3. Others recognized by the Minister of Unification as necessary to facilitate inter-Korean exchange and cooperation and to maintain order.

(5) Except as provided in paragraphs (1) through (4), necessary matters on the procedures, methods, etc. of the report or report on change of the cooperative project shall be prescribed by the Minister of Unification.

Article 33(Application for approval of operation of transportation equipment) #

(1) Any person who intends to obtain approval for the operation of transportation equipment pursuant to Article 20(1) of the Act shall file with the Minister of Unification an application for approval of the operation of transportation equipment seven days before the operation, accompanying the documents under the following subparagraphs; provided, the Minister of Unification may have some of the documents under the following subparagraphs omitted, taking into account the kinds, etc. of the transportation equipment:

1. Plans to operate transportation equipment;

2. Copies of certificates of license, permission or registration, issued in accordance with the relevant Acts and subordinate statutes with respect to the transportation equipment;

3. List of crew members of the transportation equipment;

4. Certification proving that the transportation equipment is available to operate, issued by the North Korean authority or any North Korean agency with a competent authority;

5. Temporary operation permission issued pursuant to Article 27 of the Motor Vehicle Management Act;

6. Mandatory insurance policy issued pursuant to Article 9 of the Compulsory Motor Vehicle Liability Security Act;

7. Other necessary documents recognized by the Minister of Unification.

(2) Upon receipt of an application under paragraph (1), the Minister of Unification shall verify the following documents through administrative data matching under Article 36(1) of the Electronic Government Act; provided, where the applicant does not consent to the verification, such applicant shall attach the relevant document: <Amended on Jul. 26, 2022>

1. Where a transportation equipment is a ship: A certificate of the ship's nationality under Article 8 of the Ship Act;

2. Where the transportation equipment is a motor vehicle: A motor vehicle registration certificate under Article 8 of the Motor Vehicle Management Act.

(3) A person who intends to obtain approval for the operation of transportation equipment pursuant to Article 20(1) of the Act shall meet all of the following requirements: <Amended on Jul. 26, 2022>

1. The plan of operation, such as the period, route, and frequency, of the operation of transportation equipment, shall be in conformity with the objectives of operation;

2. If he or she intends to obtain approval for the regular operation of a ship or motor vehicle, he or she shall have a track record of operating the relevant transportation equipment in the relevant sea route or route at least five times within six months from the date of application;

3. Approval for the operation of transportation equipment has not been revoked for reasons prescribed in Article 20(3)1 or 2 of the Act within one year prior to the date of application.

(4) A person who has obtained approval for the operation of transportation equipment pursuant to Article 20(1) of the Act shall, when he or she intends to obtain approval for change in the operation of transportation equipment, file with the Minister of Unification an application for approval of change in the operation of transportation equipment, accompanying the documents under the following subparagraph:

1. Statement specifying the reasons for applying for approval of change in the operation of transportation equipment;

2. Documents evidencing the changes;

3. Other necessary documents recognized by the Minister of Unification.

(5) The Minister of Unification may, when he or she approves the operation of transportation equipment in accordance with Article 20(2) of the Act, add conditions falling under each of the following subparagraphs:

1. Restriction or modification of the purpose, period, route, frequency, etc., of the operation;

2. Submission of the report on the results of the operation of transportation equipment;

3. Others recognized by the Minister of Unification as necessary to facilitate inter-Korean exchange and cooperation and to maintain order.

(6) The Minister of Unification may set an effective period for the operation of transportation equipment in accordance with the classification under the following subparagraphs pursuant to Article 20(2) of the Act. In such cases, the criteria of regularity classified under subparagraphs 1 and 2 shall be prescribed and publicly notified by the Minister of Unification:

1. Where the transportation equipment is operated on a regular basis: Five years or less;

2. Where the transportation equipment is operated on an irregular basis: Two years or less.

(7) The Minister of Unification shall, if it is deemed that the contents applied pursuant to paragraphs (1) and (2) are important, consult with the head of a relevant administrative agency before granting approval.

(8) The Minister of Unification may prescribe and publicly notify necessary matters on the procedures for the application for approval or approval of change of the operation of transportation equipment, in addition to matters prescribed in the provisions of paragraphs (1) through (7).

Article 37-2(Composition and operation of Inter-Korean Exchange and Cooperation Policy Council of Local Governments) #

(1) The Inter-Korean Exchange and Cooperation Policy Council of Local Governments under Article 24-2(2) of the Act (hereafter referred to as the "Policy Council" in this Article) shall be composed of up to 20 members, including one chairperson.

(2) Vice Minister of Unification shall be the chairperson of the Policy Council (hereafter referred to as "Chairperson" in this Article), and the following persons shall be the members:

1. Persons appointed by the Minister of Unification from among member of the Senior Executive Service of the Ministry of Unification;

2. Public officials at the deputy ministerial level or director-general level belonging to the Special Metropolitan City, Metropolitan City, Special Self-Governing City, Do, or Special Self-Governing Province, in charge of inter-Korean exchange and cooperation, who are appointed by the head of the relevant local government.

(3) The Policy Council shall consult and coordinate the following:

1. Matters concerning policies of inter-Korean exchange and cooperation of local governments;

2. Matters concerning inter-Korean exchange and cooperation projects of each local government;

3. Matters concerning improvement of and support for inter-Korean exchange and cooperation systems of local governments;

4. Other matters referred to the meetings by the chairperson.

(4) The chairperson shall convene and preside over meetings of the Policy Council.

(5) A majority of the members of the Policy Council shall constitute a quorum, and any resolution thereby shall require the concurring vote of a majority of those present.

(6) The Policy Council shall have one administrative secretary to conduct its affairs, and he or she shall be appointed by the Minister of Unification from among the public officials under his or her jurisdiction.

(7) A working-level council may be established under the Policy Council to pre-review agenda to be consulted on and coordinated at the meetings of the Policy Council and to handle matters delegated by the Policy Council.

(8) Except as provided in paragraphs (1) through (7), matters necessary for organizing and operating the Policy Council and establishing and operating the working-level council shall be determined by the Chairperson after resolution by the Policy Council.

[This Article Added on Mar. 2, 2021]

ENFORCEMENT DECREE OF THE INTER-KOREAN EXCHANGE AND COOPERATION ACT

Article 1(Purpose) #

Article 2(Entry and exit points) #

Article 3(Services and intangible articles in electronic form) #

(Term of office of members of Council)

Article 4-2(Removal from Office or Dismissal of Members) #

Article 5(Vicarious exercise of authority of members who are Vice Minister or public officials equivalent thereto) #

Article 6(Meetings of Council) #

Article 7(Hearing of opinions) #

Article 8(Allowances) #

Article 9(Composition of working committee) #

Article 10(Functions of working committee) #

Article 11(Provisions applicable mutatis mutandis) #

Article 12(Application for approval of visit) #

Article 13(Application for approval of visit by residents staying in foreign countries) #

Article 14(Reports on visit by Korean national abroad) #

Article 15(Reissuance of certificate of visit) #

Article 16(Reports on contact) #

Article 17(Report on contact by residents staying in foreign countries) #

Article 18(Scope of family members) #

Article 19(Measures on special cases) #

Article 20(Examiners for entry and exit) #

Article 21(Application for examination) #

Article 22(Examination for entry and exit) #

Article 23(Confirmation of examination) #

Article 24(Public notice of personal effects prohibited to be carried) #

Article 25(Application for approval of taking goods out of and bring them into the relevant area) #

Article 26(Procedures for issuing orders for adjustment on trade) #

Article 27(Application for approval of cooperative projects) #

Article 28(Procedures for hearings) #

Article 29(Report on cooperative projects) #

Article 30(Procedures for issuing orders for adjustment to cooperative projects) #

Article 31(Designation as institution in charge of settlement) #

Article 32(Scope, method and procedure of settlement) #

Article 33(Application for approval of operation of transportation equipment) #

Article 34(Application by agent) #

Article 35(Furnishing of communications services) #

Article 36(Communications service rate) #

Article 37(Procedures for handling communications services) #

Article 37-2(Composition and operation of Inter-Korean Exchange and Cooperation Policy Council of Local Governments) #

Article 38(Entrustment of business) #

Article 39(Electronic system for inter-Korean exchange and cooperation) #

Article 40(Guidance and supervision) #

Article 41(Application mutatis mutandis of other statutes) #

Article 42(Imposition of value-added tax on goods brought in and taken out between South and North Korea) #

Article 43(Special provisions no taxation on personal effects) #

Article 44(Imposition of income taxes on income accruing from inter- Korean exchange and cooperation) #

Article 44-2(Registration of North Korean food facilities) #

Article 44-3(Processing of personally identifiable information) #

Article 44-3(Re-examination of regulation) #

Article 45(Criteria for imposing administrative fines) #