Article 104-2(Students eligible for assistance with educational expenses and standards for such assistance) #
(1) "Expenses prescribed by Presidential Decree" in Article 60-5 (1) of the Act means the following expenses (hereinafter referred to as "educational expenses"): <Amended on Mar. 23, 2013; Jan. 6, 2015; Sep. 16, 2025>
1. Admission fees and tuition fees;
2. School meal expenses;
3. School operation support funds;
4. Expenses for purchasing textbooks;
5. Financial support for educational informatization for study utilizing information and communications media at home;
5-2. Educational expenses related to career, including career experiences;
6. Other expenses corresponding to those specified in subparagraphs 1 through 5 and 5-2, which are prescribed by the Minister of Education or the superintendent of education.
(2) "Students prescribed by Presidential Decree" in Article 60-5 (1) 3 of the Act means any of the following students: <Amended on Mar. 23, 2013; Sep. 16, 2025>
1. A student in whose case the amount of income of his or her household (referring to the total amount of income and the property converted to income, as prescribed by Decree of the Ministry of Education; hereinafter the same shall apply) falls under the guidelines prescribed by the Minister of Education or the superintendent of education each year;
2. A student in whose case assistance with educational expenses is deemed necessary by the head of the relevant school because his or her guardian falls under any of the following cases:
(a) Death or unknown whereabouts;
(b) Loss of an ability to work due to any disease, accident, or disability;
(c) Loss of an economic capacity due to bankruptcy, unemployment, etc.;
(d) Other grounds recognized by the superintendent of education as corresponding to those specified in items (a) through (c).
(3) The scope of income to be included in the amount of income referred to in paragraph (2) 1 shall be as follows: <Amended on Mar. 23, 2013; Jun. 21, 2016; Sep. 18, 2018; Jun. 9, 2020>
1. Earned income: Income acquired by supply of labor; provided, the earned income which is non-taxable under the Income Tax Act shall be excluded herefrom, but the following salaries shall be included in the earned income:
(a) Non-taxable salaries prescribed in subparagraph 3 (q) of Article 12 of the Income Tax Act;
(b) Non-taxable salaries prescribed in Article 16 (1) 1 of the Enforcement Decree of the Income Tax Act;
2. Business income:
(a) Agricultural income: Income from seeds cultivation business, fruit growing and horticultural business, sericultural business, plant nursery business, special crops-producing business, cattle feeding business, breeding stock business, or hatchery business, and business incidental thereto;
(b) Forestry income: Income from forest management business, forest products business, or wild bird and animal breeding business, and business incidental thereto;
(c) Income from fishery: Income from fishery and business incidental thereto;
(d) Other business income: Income from wholesale business, retail business, manufacturing business, or any other business;
3. Property income:
(a) Lease income: Income accruing from the lease of real estate, movable assets, rights, or any other property;
(b) Interest income: Income which is at least the amount prescribed by the Minister of Education among incomes accrued from interests of savings, stocks, and bonds, and distribution of dividends or discount;
(c) Pension income: Pension or income accrued under Article 20-3 (1) 2 of the Income Tax Act and income accrued from Article 4 (1) 1 (b) of the Insurance Business Act;
4. Public transfer income: Various types of allowances, pensions, benefits or other money, and valuables paid or received regularly under statutes, such as the National Pension Act, the Public Officials Pension Act, the Public Officials' Accident Compensation Act, the Military Pension Act, the Military Accident Compensation Act, the Special Post Offices Act, the Pension for Private School Teachers and Staff Act, the Employment Insurance Act, the Industrial Accident Compensation Insurance Act, the Act on the Honorable Treatment of Persons of Distinguished Service to Independence, the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State, the Act on Support for Persons Eligible for Veteran’s Compensation, the Act on Assistance to Patients Suffering from Actual or Potential Aftereffects of Defoliants and Establishment of Related Organizations, the Compulsory Motor Vehicle Liability Security Act, and the Act on Honorable Treatment of War Veterans and Establishment of Related Associations; provided, the following money and valuables shall be excluded herefrom:
(a) Livelihood improvement allowances prescribed in Article 14 of the Act on the Honorable Treatment of Persons of Distinguished Service to Independence, Article 14 of the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State, and Article 13 of the Act on Support for Persons Eligible for Veteran’s Compensation;
(b) War veteran allowances prescribed in Article 6 of the Act on Honorable Treatment of War Veterans and Establishment of Related Associations;
(c) Allowances for military merit honor prescribed in Article 16-2 of the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State;
(d) Nursing allowances prescribed in Article 15 of the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State and Article 17 of the Act on Support for Persons Eligible for Veteran’s Compensation;
(e) Subsidies prescribed in Article 30 (2) of the Compulsory Motor Vehicle Liability Security Act and Articles 21 and 22 of the Enforcement Decree of that Act.
(4) The scope of property to be included in the amount of income referred to in paragraph (2) 1 shall be as follows: <Amended on Mar. 23, 2013; Aug. 2, 2016>
1. General property:
(a) Land, buildings, housing, aircraft, and ships referred to in subparagraphs 1 through 5 of Article 104 of the Local Tax Act;
(b) Deposit for lease of housing, commercial buildings, etc. (including security money for lease on a deposit basis);
(c) Movable assets, such as cattle and seeds, the price of which is at least one million won (excluding movable assets prescribed by the Minister of Education, such as rehabilitation aid equipment of persons with any disability), and standing timber prescribed in subparagraph 11 of Article 6 of the Local Tax Act;
(d) Membership rights prescribed in subparagraphs 14 through 18 of Article 6 of the Local Tax Act;
(e) A right to acquire a house as an association member prescribed in Article 89 (2) of the Income Tax Act;
(f) A right to acquire a building and the land annexed thereto as at the time the construction of the building is completed (excluding a right to acquire a house as an association member referred to in item (e));
(g) A fishing right prescribed in subparagraph 13 of Article 6 of the Local Tax Act;
2. Financial property:
(a) Financial assets referred to in subparagraph 2 of Article 2 of the Act on Real Name Financial Transactions and Confidentiality;
(b) Various types of insurances referred to in Article 4 (1) of the Insurance Business Act;
3. Motor vehicles referred to in Article 124 of the Local Tax Act; provided, the following motor vehicles shall be excluded herefrom, but motor vehicles determined by the Minister of Education, such as freight motor vehicles, shall be deemed general property prescribed in subparagraph 1:
(a) Motor vehicles used by persons with disabilities referred to in Article 39 of the Act on Welfare of Persons with Disabilities;
(b) Motor vehicles used by persons with disability ratings prescribed in Article 6-4 of the Act on the Honorable Treatment of and Support for Persons, etc. of Distinguished Service to the State as persons who have rendered distinguished service to the State, etc. under Article 4, 73, or 74 of that Act (including persons who have rendered distinguished service to the State, etc. under Article 73-2 of that Act, which had been valid before it was amended by Act No. 11041) or by persons with grades of injury referred to in Article 6 of the Act on Support for Persons Eligible for Veteran's Compensation as persons eligible for veteran's compensation prescribed in Article 2 of that Act;
(c) Other motor vehicles determined by the Minister of Education.
(5) The value of property referred to in paragraph (4) shall be the amount of the value calculated by the methods classified as follows, based on the date of investigation referred to in Article 60-8 of the Act (hereinafter referred to as "date of investigation"); provided, where it is impracticable to calculate the value of property, it shall be the value calculated as determined by the Minister of Education, based on the types, transaction status, etc., of the relevant property: <Amended on Mar. 23, 2013; Aug. 2, 2016; Feb. 9, 2018; Feb. 31, 2021; Sep. 16, 2025>
1. In cases falling under paragraph (4) 1 (a): The value determined by the Minister of Education, taking into account the assessed value provided in Article 4 of the Local Tax Act;
2. In cases falling under paragraph (4) 1 (b): Deposit for lease or security money for lease on a deposit basis under a rental contract;
3. In cases falling under paragraph (4) 1 (c): In cases of movable assets, the market value as on the date of investigation; in cases of standing timber, the assessed value referred to in Article 4 (1) 5 of the Enforcement Decree of the Local Tax Act;
4. In cases falling under paragraph (4) 1 (d): The assessed value referred to in Article 4 (1) 9 of the Enforcement Decree of the Local Tax Act;
5. In cases falling under paragraph (4) 1 (e): Amount classified as follows:
(a) Where liquidation money is paid: The total amount of price determined by the management and disposal plans referred to in Article 74 of the Act on the Improvement of Urban Areas and Residential Environments (hereinafter referred to as "estimated value of the existing building") and liquidation money paid;
(b) Where liquidation money is received: An amount calculated by deducting the amount of liquidation money from the estimated value of the existing building;
6. In cases falling under paragraph (4) 1 (f): An amount paid until the date of investigation;
7. In cases falling under paragraph (4) 1 (g): The assessed value prescribed in Article 4 (1) 8 of the Enforcement Decree of the Local Tax Act;
8. In cases falling under paragraph (4) 2: The value of each financial property based on the standards prescribed in Article 104-4 (3) and (5);
9. In cases falling under paragraph (4) 3: The value of motor vehicles determined by the Minister of Education, based on the type of motor vehicles, prescribed number of seats, prescribed loading capacity, manufacturing cost by year of manufacture (referring to an import price, if imported), transaction price, etc.
(6) Detailed criteria on whether a student falls under any case referred to in paragraph (2) 2 shall be determined by the superintendent of education.
[This Article Added on Feb. 15, 2013]