Article 1(Purpose) #
The purpose of this Decree is to provide for matters delegated by the Framework Act on the Management of Charges and matters necessary for the enforcement of said Act.
[This Article Wholly Amended on Jan. 7, 2014]
Article 2(Submission of plan on creation of charges) #
(1) A plan on the creation of charges submitted by the heads of central administrative agencies pursuant to Article 6(2) of the Framework Act on the Management of Charges (hereinafter referred to as the "Act") shall include the following matters:
1. Purpose of creating charges (including expanding the subject of imposition and increasing the rate of imposition) and the necessity therefor;
2. Persons imposing and collecting charges;
3. Requirements for imposition;
4. Standards for calculation;
5. Methods of calculation;
6. Rate of imposition;
7. Estimated amount to be collected;
8. Purpose of use of the collected amount;
9. Whether Acts serving as the basis for imposing charges have been enacted or amended and detailed provisions of such Acts.
(2) The heads of central administrative agencies shall internally examine whether the details of the plan under paragraph (1) meet the standards under Article 6(3) of the Act and shall attach the result thereof to the plan under paragraph (1).
[This Article Wholly Amended on Jan. 7, 2014]
Article 2-2(Preparation and submission of plans for operation of charges) #
(1) Plans for the operation of charges under Article 6-2(1) of the Act and comprehensive plans for the operation of charges under paragraph (2) of said Article shall include the following:
1. A plan to create or abolish charges;
2. A plan to modify significant systems related to the operation of charges, such as changes in the requirements for imposition of charges or in the persons collecting charges, and a plan to improve such systems;
3. A plan to impose charges and the prospect of collecting charges;
4. A plan to use collected charges;
5. Other matters concerning the operation of charges.
(2) The Minister of Planning and Budget shall by not later than March 31 of each year establish guidelines for preparing plans for the operation of charges and shall provide notification to the heads of the competent central administrative agencies in control of the statutes that prescribe matters in relation to charges (hereinafter referred to as the "heads of the competent central administrative agencies in control of charges"). <Amended on Dec. 30, 2025>
(3) The heads of the competent central administrative agencies in control of charges shall prepare plans on the operation of charges according to the guidelines under paragraph (2) and shall submit such plans to the Minister of Planning and Budget by not later than March 31 of each year. <Amended on Dec. 30, 2025>
[This Article Added on Jan. 7, 2014]
Article 3(Preparation and submission of comprehensive reports on operation of charges) #
(1) Reports on the operation of charges and comprehensive reports on the operation of charges under Article 7(1) and (2) of the Act, respectively, shall include the following:
1. Current status of creation and abolition of charges;
2. Persons imposing and collecting charges, purpose of creating charges, requirements for imposition, etc.;
3. Records of imposition and collection of charges, detailed statements on the use of collected charges, etc.;
4. Other matters concerning the operation of charges.
(2) The Minister of Planning and Budget shall by not later than January 31 of each year establish guidelines for preparing reports on the operation of charges and shall notify such guidelines to the heads of the competent central administrative agencies in control of charges. <Amended on Dec. 30, 2025>
(3) The heads of the competent central administrative agencies in control of charges shall prepare reports on the operation of charges according to the guidelines under paragraph (2) and shall submit such reports to the Minister of Planning and Budget by not later than March 31 of each year. <Amended on Dec. 30, 2025>
[This Article Wholly Amended on Jan. 7, 2014]
Article 4(Request for data to evaluate operation of charges) #
When deemed necessary for the evaluation under Article 8(1) of the Act, the Minister of Planning and Budget may request necessary data from the heads of the competent central administrative agencies in control of charges. <Amended on Dec. 30, 2025>
[This Article Wholly Amended on Jan. 7, 2014]
Article 5(Composition of task force for evaluation of operation of charges) #
(1) The Minister of Planning and Budget may at any time organize and operate a task force for the evaluation of the operation of charges under Article 8(4) of the Act (hereinafter referred to as "evaluation task force") which is composed of persons commissioned from among any of the following: <Amended on Dec. 30, 2025>
1. A faculty member at least at the level of assistant professor who has expertise in finance;
2. A doctorate degree holder who belongs to a research institute and has expertise in finance;
3. A certified public accountant, attorney-at-law, or tax or financial expert who has at least five years of work experience;
4. Other persons who are deemed to have extensive expertise and experience in finance.
(2) The evaluation task force shall be composed of not more than 30 members.
(3) Expenses incurred by the evaluation task force in conducting research or seeking advice for the improvement of the system of charges, investigating the actual status of, and evaluating, the operation of charges, etc. may be paid within the budget.
(4) Except as provided in this Decree, matters necessary for the operation of the evaluation task force shall be determined by the Minister of Planning and Budget, after deliberation by the Charges Operation Deliberative Committee under Article 9 of the Act (hereinafter referred to as the "Committee"). <Amended on Dec. 30, 2025>
[This Article Wholly Amended on Jan. 7, 2014]
Article 6(Composition and operation of the Committee) #
(1) "Persons prescribed by Presidential Decree" in Article 9(3)2 of the Act means persons designated by the head of each relevant agency, from among public officials in general service who belong to the Senior Executive Service of the Ministry of Finance and Economy, the Ministry of the Interior and Safety, the Ministry of Planning and Budget, the Office for Government Policy Coordination, and the competent central administrative agencies in control of charges that are on the agenda at the Committee. <Amended on Nov. 19, 2014; Jul. 26, 2017; Dec. 30, 2025>
(2) The term of office of the members from the private sector commissioned pursuant to Article 9(3)3 of the Act shall be two years.
(3) When the Chairperson of the Committee (hereinafter referred to as the "Chairperson") is unable to perform his or her duties due to unavoidable causes, a member designated by the Chairperson shall perform such duties on behalf of the Chairperson.
(4) The Chairperson shall convene and preside over meetings of the Committee.
(5) A majority of the members of the Committee shall constitute a quorum, and any decision thereof shall require the concurring vote of a majority of those present.
(6) When deemed necessary for deliberation on agenda items, the Committee may require related public officials and experts in relevant fields to attend meetings to hear their opinions.
(7) The Committee shall have 1 executive secretary to handle general affairs of the Committee, and the executive secretary shall be appointed by the Chairperson from among public officials belonging to the Minister of Planning and Budget. <Amended on Dec. 30, 2025>
(8) The Committee may, within the budget, pay allowances and reimburse travel expenses and other necessary expenses to members from the private sector, relevant experts, etc. who have attended the meetings.
(9) The Committee may establish subcommittees by field if necessary for conducting its affairs efficiently.
(10) The Committee may have expert members assigned to conduct specialized surveys and research on charges, and expert members shall be commissioned by the Chairperson from among those who have extensive knowledge of and experience in the relevant fields.
(11) Except as otherwise provided for in this Decree, matters necessary for the operation of the Committee shall be determined by the Chairperson after resolution by the Committee.
Article 6-2(Dismissal of members) #
(1) A person who has designated a member pursuant to Article 6(1), may revoke such designation where the relevant member falls under any of the following:
1. Where he or she becomes unable to perform his or her duties due to a physical or mental disability;
2. Where any corruption or illegality has occurred in relation to his or her duties as a member;
3. Where he or she is deemed unsuitable as a member due to his or her neglect of duties, injury to dignity, or other grounds;
4. Where he or she voluntarily states that it is impracticable to perform his or her duties as a member.
(2) Where a member referred to in Article 9(3)3 of the Act falls under any subparagraph of paragraph (1), the Minister of Planning and Budget may dismiss the relevant member. <Amended on Dec. 30, 2025>
[This Article Added on Dec. 31, 2015]
Article 7(Hearing opinions on improvement of system of charges) #
(1) A person who intends to present his or her opinion on the creation or abolition of charges or the improvement of systems in accordance with Article 10 of the Act, shall submit the following details to the Minister of Planning and Budget in writing or by facsimile, computer communications, or other means: <Amended on Dec. 30, 2025>
1. Name and address of the person who presents his or her opinion (where the presenter of an opinion is an organization, the name and address of the relevant organization);
2. Name of the relevant charge;
3. Persons imposing and collecting the relevant charge and the details of imposition;
4. Reasons for requesting the improvement of systems and the details thereof;
5. Other matters clarifying the necessity of improving the system of charges.
(2) Where an opinion on the improvement of systems is presented in accordance with paragraph (1), the Minister of Planning and Budget shall examine such opinion and notify the result to the person who has presented the opinion. <Amended on Dec. 30, 2025>
[This Article Wholly Amended on Jan. 7, 2014]