Enforcement Decree Of The National Tax Collection Act


Published: 2010-05-04

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CHAPTER Ⅰ GENERAL PROVISIONS
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 Article 1 (Definitions)   print
The definitions of the terms used in this Decree shall be pursuant to the National Tax Collection Act (hereinafter referred to as the "Act"). <Amended by Presidential Decree No. 19460, Apr. 28, 2006>
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 Article 2 (Certificate of Tax Payment)   print
With the exception of the deferment of the collection amount pursuant to the provisions of Articles 15 through 17 of the Act, the deferment of the collection amount and the amount in arrears related to the deferment of the realization of the assets attached pursuant to the disposition for arrears pursuant to Article 140 of the Debtor Rehabilitation and Bankruptcy Act, and the deferment of the disposition for the amount in arrears pursuant to the provisions of Article 85-2 of the Act, the certificate of tax payment stipulated under Article 5 of the Act shall be regarded as attesting the fact that there are no other arrears as of the date of its issue. <Amended by Presidential Decree No. 19422, Mar. 29, 2006; Presidential Decree No. 19460, Apr. 28, 2006>
[This Article Wholly Amended by Presidential Decree No. l5190, Dec. 31, 1996]
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 Article 3 (Government-Managed Institutions)   print
The government-managed institutions under the provisions of subparagraph 1 of Article 5 of the Act, shall be corporaitons being subject to inspection, pursuant to the provisions of Article 22 (1) 3 and 4 of the Board of Audit and Inspection Act. <Amended by Presidential Decree No. 19460, Apr. 28, 2006>
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 Article 4 (Submission of Certificate of Tax Payment)   print
In case where the person receiving the payment of the purchase price, pursuant to the provisions of subparagraph 1 of Article 5 of the Act, is a person, other than the original contractor, the certificate of tax payment shall be submitted pursuant to the following subparagraphs: <Amended by Presidential Decree No. 11311, Dec. 31, 1983; Presidential Decree No. 15190, Dec. 31, 1996; Presidential Decree No. 17037, Dec. 29, 2000; Presidential Decree No. 19460, Apr. 28, 2006; Presidential Decree No. 20623, Feb. 22, 2008>
1. In case where it is due to a transfer of claim, the certificates of both the transferor and the transferee shall be submitted;
2. In case where it is due to the transfer order by a court, the certificate of the execution creditor shall be submitted; and
3. In case where the subcontract price of construction works is directly received under Article 14 (1) 1 of the Fair Transactions in Subcontracting Act, the certificate of tax payment of the subcontractor shall be submitted.
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 Article 5 (Exceptions to Submission of Certificate of Tax Payment)   print
(1) In cases of subparagraph 1 of Article 5 of the Act, when it falls under any of the following subparagraphs, the certificate of tax payment may not be submitted: <Amended by Presidential Decree No. 11311, Dec. 31, 1983; Presidential Decree No. 12866, Dec. 29, 1989; Presidential Decree No. 14075, Dec. 31, 1993; Presidential Decree No. 15190, Dec. 31, 1996; Presidential Decree No. 17831, Dec. 30, 2002; Presidential Decree No. 19239, Dec. 30, 2005; Presidential Decree No. 19422, Mar. 29, 2006; Presidential Decree No. 19460, Apr. 28, 2006; Presidential Decree No. 20623, Feb. 22, 2008; Presidential Decree No. 21303, Feb. 4, 2009>
1. When the purchase price is paid in connection with a private contract falling under any subparagraph of Article 26 (1) (excluding the provisions of subparagraph 7 (a) through (c) of the same paragraph) of the Enforcement Decree of the Act on Contracts to Which the State is a Party and any subparagraph of Article 25 (1) (excluding subparagraph 7 (b) of the same paragraph) of the Enforcement Decree of the Act on Contracts to Which a Local Government is a Party;
2. When the State or a local government receives the payment of the purchase price, and such purchase price reverts to the national treasury or to the treasury of a local government;
3. When a tax official, in accordance with the seizure of claim pursuant to the disposition of national taxes in arrears, receives the payment of such purchase price;
4. When the competent court deems that a smooth progress of bankruptcy procedures is difficult since the bankruptcy trustee under the Debtor Rehabilitation and Bankruptcy Act has failed to receive an issuance of the tax payment certificate, and the competent court requests the director of competent tax office to make an exemption from submitting the tax payment certificate;
5. When a tax payer intends to make the total contract payment for tax amount in arrears, or pay the total tax amount in arrears with a part of contract payment.
(2) Where any tax payer falls under any of subparagraphs of Article 5 of the Act and, accordingly, shall submit the certificate of tax payment, the competent government agency, etc. may allow the tax payer to omit the said certificate, by verifying whether arrears exist though the mutual use of administrative information under Article 36 (1) or (2) of the Electronic Government Act, upon inquiring the Commissioner of National Tax Service (limited only through the Tax Information System) or head of the competent tax office, or attaining consent from the tax payer. <Amended by Presidential Decree No. 11311, Dec. 31, 1983; Presidential Decree No. 15190, Dec. 31, 1996; Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 17831, Dec. 30, 2002; Presidential Decree No. 20623, Feb. 22, 2008; Presidential Decree No. 22151, May 4, 20108>
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 Article 6 (Application for Issuance of Certificate of Tax Payment)   print
A person who intends to have a certificate of tax payment issued pursuant to Article 6 of the Act shall summit (including a submission by the national tax information and communications networks) a document (including an electronic document) specifying matters provided for in the following subparagraphs to the director of a tax office having jurisdiction over the location of his address (in cases of a foreigner having no address, it means his/her residence; hereinafter the same shall apply) or business place if he/she is an individual, or to the director of a tax office having jurisdiction over the location of his/her head office (in cases of a foreign juristic person, it means his/her main business place within Korea; hereinafter the same shall apply) if he/she is a corporation: Provided, That in cases the Commissioner of the National Tax Service prescribes the issuing tax office differently for the convenience of taxpayers, the above shall not apply: <Amended by Presidential Decree No. 18312, Mar. 17, 2004>
1. The address or residence, and full name of the person who intends to receive the certification;
2. The place of business and the type of business of the taxpayer;
3. The purpose of the certificate;
4. The quantity of the certificate.
[This Article Wholly Amended by Presidential Decree No. 15190, Dec. 31, 1996]
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 Article 7 (Validity Period of Certificate of Tax Payment)   print
(1) The validity period of a certificate of tax payment shall be 30 days from the date of issue of the certificate: Provided, That when, as of the date of its issue, there is either a national tax notified to the applicant concerned, or the date of issue falls under a month in which there is a national tax (excluding national taxes which are paid voluntarily or through withholding) that becomes legally due, the validity period of the certificate may be until the due date of the national tax. <Amended by Presidential Decree No. 11311, Dec. 31, 1983; Presidential Decree No. 15190, Dec. 31, 1996>
(2) When prescribing the validity period pursuant to the proviso to paragraph (1), the director of a tax office shall specify the grounds and the validity period on the certificate concerned.
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 Article 7-2 (Application for Perusal of Unpaid National Taxes, etc.)   print
(1) Any person applying for a perusal of the unpaid national taxes, etc. under Article 6-2 of the Act shall submit to the director of competent tax office the written application as stipulated by Ordinance of the Ministry of Strategy and Finance indicating the matters falling under each of the following subparagraphs accompanied by the documents capable of attesting a consent of the lessor and those capable of attesting the identity of a person intending to lease: <Amended by Presidential Decree No. 20720, Feb. 29, 2008>
1. Address and name of the applicant for a perusal;
2. Address and name of the lessor;
3. Matters relating to the building intended for lease.
(2) The director of competent tax office in receipt of an application under paragraph (1) shall comply with an application for perusal from the time when 30 days have elapsed from the time limit of returns (when 60 days have elapsed from the time limit of returns, in the case of composite income taxes), with regard to the unpaid national taxes from among those returned by the lessor within the time limit for returns on the tax base and tax amount under each tax Act.
[This Article Newly Inserted by Presidential Decree No. 17831, Dec. 30, 2002]
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 Article 8 (Grounds for Default)   print
"Justifiable reason as prescribed by Presidential Decree" in Article 7 (1) of the Act means cases falling under one of the following subparagraphs, as recognized by the director of a tax office:
1. Where the tax payment is notified through the method of service by publication;
2. Where it is difficult to pay taxes because the taxpayer suffers, a natural calamity, an earthquake, a fire, the ravages of war or other accidents, or due to stealth;
3. Where it is difficult to pay taxes due to sickness of the taxpayer or a member of his family with whom he lives;
4. Where it is difficult to pay taxes due to a serious loss to the tax payer’s business;
5. Where the taxpayer has the grounds falling under Article 14 (1) 3 through 5 of the Act;
6. Where the assets of the taxpayer fall under Article 85 (1) and (2) of the Act;
7. Where there exist grounds equivalent to those falling under subparagraphs 1 through 6.
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 Article 9 (Exceptions to Restrictions on Government-Permitted Businesses and to Calculation of Number of Arrears)   print
(1) Three times of arrears under Article 7 (2) of the Act shall be calculated on the basis of one notice of tax being regarded as one time of arrears. <Amended by Presidential Decree No. 17037, Dec. 29, 2000>
(2) "Cases prescribed by Presidential Decree" in Article 7 (2) of the Act means cases falling under any of the following subparagraphs:
1. Where it falls under Article 8;
2. Where the director of a tax office deems that the taxpayer is under circumstances making it difficult to pay taxes.
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 Article 10 (Request for Restriction on Government-Permitted Business)   print
(1) When the director of a tax office makes a request for the restriction on a government-permitted business, pursuant to the provisions of Article 7 (1) and (2) of the Act, it shall be done by a document with the matters of the following subparagraphs stated therein:
1. The domicile or temporary domicile, and full name of the taxpayer;
2. The place of business and the type of business of the taxpayer;
3. Reason(s) for wishing to restrict the government-permitted business;
4. Other necessary matters.
(2) The competent government agency which has received the request of paragraph (1) shall, without delay, notify the director of a tax office of the results of the measures taken.
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 Article 10-2 (Furnishing Data on Disposal of Deficit or Disposition for Arrears)   print
(1) "Other cases prescribed by Presidential Decree" in the proviso to Article 7-2 (1) of the Act means cases falling under any of the following subparagraphs:
1. Cases of the disposition for arrears, pursuant to Article 85-2 (1) of the Act, being deferred;
2. Cases which fall under any of the items of Article 15 (1) 1 through 3 of the Act.
(2) "Amount prescribed by Presidential Decree" in each subparagraph of Article 7-2 (1) of the Act means five million won (ten million won from January 1, 2010 to December 31, 2011). <Amended by Presidential Decree No. 17037, Dec. 29, 2000; Presidential No. 21938, Dec. 31, 2009>
[This Article Newly Inserted by Presidential Decree No. 15190, Dec. 31, 1996]
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 Article 10-3 (Drawing Up of Data File on Disposal of Deficit or Disposition for Arrears)   print
(1) In case where the director of a tax office manages, pursuant to the computer information management system, the data on the disposition for arrears or disposal of deficit (hereinafter referred to as "data subject to furnishing") falling under subparagraphs of Article 7-2 (1) of the Act, he may draw up a data file (meaning recorded and kept data subject to furnishing in magnetic tapes, magnetic discs, or other similar media; hereinafter the same shall apply) on the disposition for arrears or disposal of deficit.
(2) Matters necessary for the organization, management, and keeping, etc. of data file on the disposition for arrears or disposal of deficit, pursuant to the provisions of paragraph (1), shall be prescribed by the Commissioner of the Office of National Tax Administration.
[This Article Newly Inserted by Presidential Decree No. 15190, Dec. 31, 1996]
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 Article 10-4 (Request, etc. of Data on Disposal of Deficits or Disposition for Arrears)   print
(1) A person who requests (hereinafter referred to as "requester") data on the disposal of deficit or disposition for arrears, pursuant to the provisions of Article 7-2 of the Act, shall submit to the director of a tax office, a document with the matters of the following subparagraphs stated therein:
1. The name and domicile of the requester;
2. The content and application purpose of the data being requested.
(2) The director of a tax office who receives the request for data on the disposal of deficits or disposition for arrears, pursuant to the provisions of paragraph (1) may furnish the documents or the data file on the disposal of deficit or disposition for arrears, pursuant to the provisions of Article 10-3 (1).
(3) In case where the furnished data on the disposal of deficit or disposition for arrears, pursuant to the provisions of paragraph (2), due to the payment of the arrears, cancellation of the deficit disposal, etc., no longer falls under the category of data subject to furnishing, the requester shall be notified of such facts within 15 days from the date on which such cause has arisen.
(4) Other necessary matters related to the request or furnishing of data on the disposal of deficit or disposition for arrears, pursuant to the provisions of paragraphs (1) through (3), shall be prescribed by the Commissioner of the Office of National Tax Administration.
[This Article Newly Inserted by Presidential Decree No. 15190, Dec. 31, 1996]
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 Article 10-5 (Request for Travel Ban)   print
(1) "Amount prescribed by Presidential Decree" in Article 7-4 (1) of the Act means 50 million won.
(2) "Persons prescribed by Presidential Decree" in Article 7-4 (1) of the Act means those falling under any of the following subparagraphs and from whom the director of the competent tax office cannot secure tax claims by seizure, public sale, etc. and who are deemed to be likely to evade the disposition for arrears:
1. A person whose spouse or lineal ascendant or descendant has emigrated overseas (including where they are staying in a foreign country for three years or more);
2. A person who has remitted an amount equal to USD 50,000 or more for the recent two years as of the date when the request for travel ban is made;
3. A person who is found to have overseas assets equal to USD 50,000;
4. A large case and habitual delinquent taxpayer whose name is disclosed on a list under Article 85-5 (1) 1 of the Framework Act on National Taxes;
5. A person whose amount in arrears is 50 million or more for the recent one year from the date of the request for travel ban has travelled overseas three times or more without any justifiable ground, such as business purpose, treatment of disease, decease of his/her lineal ascendant or descendant, etc.
[This Article Newly Inserted by Presidential Decree No. 22036, Feb. 18, 2010]
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 Article 10-6 (Request for Lifting Travel Ban)   print
(1) The Commissioner of the National Tax Service shall, where any ground falling under any of the following subparagraphs occurs to a person under travel ban, request the Minister of Justice to lift the travel ban without delay:
1. Where the amount in arrears becomes less than 50 million won due to the payment of the amount in arrears or the cancellation of decision on imposition, etc.;
2. Where the tax claim is secured by the seizure of assets, provision of security, a written guarantee of tax payment by the guarantor, etc.;
3. Where the requirements for the request for travel ban under Article 10-5 (2) cease to be met.
(2) The Commissioner of the National Tax Service may, where any ground falling under any of the following subparagraphs occurs to a person under travel ban and who is deemed not likely to escape overseas in order to evade the disposition for arrears, request the Minister of Justice to lift the travel ban:
1. Where he/she intends to depart from the country with the detailed business plan, such as the execution of an overseas construction contract, the opening of an export letter of credit, the execution of a joint venture agreement with a foreigner;
2. Where he/she intends to depart from the country due to the decease of their lineal ascendant or descendant residing overseas;
3. Where it is deemed necessary to lift the travel ban due to any unavoidable reason, such as his/her medical treatment, other than the reasons referred to in subparagraphs 1 and 2.
[This Article Newly Inserted by Presidential Decree No. 22036, Feb. 18, 2010]
CHAPTER Ⅱ COLLECTION
SECTION 1 Entrustment of Collection
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 Article 11 (Collection of National Taxes Entrusted to Si/Gun)   print
The director of a tax office may collect national taxes of the following subparagraphs by entrusting them to the head of Si/ Gun, pursuant to the provisions of Article 8 (1) of the Act: <Amended by Presidential Decree, No. 8657, Aug. 20, 1977; Presidential Decree No. 16666, Dec. 31, 1999>
1. Income taxes; and
2. Value added taxes (limited to the persons being subject to simplified taxation).
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 Article 12 (Exceptions to Collection Entrusted to Si/Gun)   print
In cases falling under one of the following subparagraphs, the director of a tax office, notwithstanding the provisions of Article 11, may directly undertake the collection: Provided, That after a notice of tax payment has been issued to the head of Si/ Gun, the same shall not apply:
1. Where the taxpayer wishes to pay directly at the tax office; and
2. Where deemed that there is a need for direct collection from the taxpayer.
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 Article 13 (Notice of Increased or Decreased Payment)   print
(1) In case the head of Si/ Gun undertakes the collection of the national taxes, pursuant to the provisions of Article 11, the director of a tax office shall issue, to the head of Si/ Gun, the notice of tax payment specifying the name and domicile of the taxpayer, taxation period, tax amount, items of taxation, as well as the place of payment, payment period, and basis of assessment of the national taxes.
(2) After the notice of tax payment of paragraph (1) has been issued, when there occurs an increase or a decrease in the amount to be paid, the director of a tax office shall again issue a notice of tax payment concerning the increased or decreased amount.
(3) When issuing the notice of tax payment of paragraph (2), the director of a tax office shall, additionally, designate the period of payment of the increased amount.
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 Article 14 (Payments of National Taxes Collected by Head of Si/ Gun to National Treasury)   print
(1) National taxes collected by a head of Si/ Gun together with the notice of tax payment, shall be deposited in the Bank of Korea (including a local agent of national treasury. Hereinafter the same shall apply.) or a postal service organization by the next day of their receipt: Provided, That in cases where the payments were received in a Myeon which does not have a branch of the Bank of Korea or a postal service organization, the tax payments may be deposited within 5 days of their receipt.
(2) National taxes collected by a head of Si/ Gun and belonging to the previous fiscal year, if not deposited by January 20th, shall be deposited in a tax office.
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 Article 15 (Notification of Arrears Situations)   print
(1) In case an arrears situation falls under one of the following subparagraphs, the head of Si/ Gun shall notify the director of the competent tax office of the arrears situation by a document drawn up in accordance with the notice of payment stipulated under the provisions of Article 13:
1. Where, after the expiration of the time limit for payment, a request is made by the director of a tax office;
2. Where 2 months have passed since the time limit for payment;
3. Where the taxpayer does not reside within the competent area or does not own any property;
4. Where, in view of the nature of the property, the disposition for arrears by a head of Si/ Gun is difficult; and
5. Where the time limit for the receipt of the tax amount belonging to the fiscal year concerned has expired.
(2) In the notice, under the provisions of paragraph (1) (hereinafter referred to as "notice of arrears situation"), matters of the following subparagraphs shall be entered additionally:
1. In cases where the notice of tax payment is served by publication, its reason and date of publication;
2. In cases of succession, the name and domicile of the predecessor and the successor;
3. In cases where a taxpayer has moved his domicile or temporary domicile, his new domicile or temporary domicile;
4. In cases where a notification of urging the tax payment is issued, the date of its issue and the designated time limit for payment; and
5. In cases where it is necessary to collect arrears from a taxpayer with the secondary liability, his name and domicile or temporary domicile.
(3) When there is a document related to the disposition for arrears, it shall be appended to the notice of arrears situation.
(4) The director of a tax office who has received the notice of arrears situation shall directly collect the arrears concerned.
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 Article 16 (Subsidy)   print
(1) The subsidy pursuant to the provisions of Article 8 (2) of the Act shall be 7 percent of the payment amount: Provided, That for a city with a population of 500,000 or more, the subsidy shall be 6 percent.
(2) "Payment amount" in paragraph (1) means the amount deposited in the Bank of Korea or a postal service organization by Si/Gun.
(3) The subsidy shall be granted the next month based on the payment amount of each month.
SECTION 2 Collection Procedure
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 Article 17 (Payment Notification of Disposition Fee for Arrears)   print
In the notice of disposition fee for arrears, pursuant to the provisions of Article 9 (2) of the Act, matters falling under the following subparagraphs shall be entered:
1. The period of taxation and the items of taxation of the national tax related to the collection of the disposition fee for arrears; and
2. The disposition fee for arrears, the basis of its assessment, the time limit of its payment, and the place of its payment.
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 Article 18 (Method of Payment)   print
(1) When a taxpayer receives a notice of tax payment (including a notice of disposition fee for arrears and notice for its payment; hereinafter the same shall apply) or a notification of urging the tax payment (including peremptory notice for payment; hereinafter the same shall apply), he shall, together with the notice of tax payment or a notification of urging the tax payment, pay in cash or by security as referred to in the Revenue Payment by Securities Act. <Amended by Presidential Decree No. 8657, Aug. 20, 1977>
(2) In cases where any taxpayer who has opened a savings account at any financial institution (limited to the financial institution acting as national treasury agencies or national treasury receipt agencies under the Bank of Korea) or at any postal service organization, desires to pay his national taxes as determined by the Commissioner of the National Tax Service, which he has been notified of, he may pay them by automatic transfer from his savings account: Provided, That in the case of a tax notice of which time limit for payment has expired, the same shall not apply. <Newly Inserted by Presidential Decree No. 13797, Dec. 31, 1992; Presidential Decree No. 14474, Dec. 31, 1994>
(3) The taxpayer may, in case where he intends to pay the national tax by the electronic media such as Internet, apparatus of telephone communications, automatic teller’s machine through the financial institutions designated by the Commissioner of the National Tax Service (including those which obtained a license for credit card business under Article 3 (1) of the Specialized Credit Financial Business Act) or the postal offices, pay it by means of the account transfer. In this case, the payment verification documents, such as the verification of payment (application) by means of the electronic media, may be used in lieu of the receipts delivered by the receiving agencies as stipulated in the tax-related Acts. <Newly Inserted by Presidential Decree No. 17037, Dec. 29, 2000; Presidential Decree No. 19460 Apr. 28, 2006>
(4) Necessary matters related to the automatic transfer procedure pursuant to the provisions of paragraph (2) and the payment procedure by the electronic media pursuant to the provisions of paragraph (3) shall be prescribed by the Commissioner of the National Tax Service. <Newly Inserted by Presidential Decree No. 13797, Dec. 31, 1992; Presidential Decree No. 14474, Dec. 31, 1994; Presidential Decree No. 17037, Dec. 29, 2000>
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 Article 19 Deleted.<by Presidential Decree No. 14474, Dec. 31, 1994>   print
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 Article 20 (National Taxes Collected Prior to Due Date)   print
National taxes which can be collected pursuant to Article 14 of the Act shall be limited to those which fall under any of the following subparagraphs, and which the director of a tax office deems that he can not collect national taxes by waiting for them collected until the time limit for payment:
1. National taxes which have been notified;
2. National taxes of which assessment of taxable basis has been notified;
3. National taxes collected through withholding;
4. National taxes collected through a tax association; and
5. Prepaid interim corporate tax.
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 Article 21 (Notification of Collection Prior to Time Limit for Payment)   print
Any intent to collect national taxes prior to the due date or a change of the time limit for payment shall be entered additionally into the notice pursuant to the provisions of Article 14 (2) of the Act.
SECTION 3 Deferment of Collection
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 Article 22 (Grace Period and Limit for Installment Payment)   print
(1) Any deferment of collection due to the causes under Article 15 (1) 1 through 4, and 6 of the Act shall be less than nine months from the date next to that of said deferment, and the director of the competent tax office may set the time limit for installment payment as well as its amount during the said period. In such cases, if the period for deferment of collection exceeds six months, the director of the competent tax office shall set them so as to make, if at all possible, any installment payment to be made within three months from the date on which six months elapsed from the commencement of the period for deferment of collection. <Amended by Presidential Decree No. 17831, Dec. 30, 2002>
(2) Notwithstanding paragraph (1), in cases of deferment of collection that is applied for not later than December 31, 2010 by a small-scaled sincere business operator satisfying all the requirements falling under the following subparagraphs (referring to the applicable cases only, in cases under subparagraphs 4 through 7) as of the date of the application for deferment of collection due to the causes under Article 15 (1) 1 through 4, and 6 of the Act, the period for deferment of collection may be within 18 months from the day next to the date of deferment, and the director of the competent tax office may set the time limit for installment payment as well as its amount during the said period. In such cases, if the period for deferment of collection exceeds 12 months, the director of the competent tax office shall set the period so as to make, if at all possible, any installment payment within six months from the date on which 12 months elapsed from the commencement of the period for deferment of collection: <Newly Inserted by Presidential Decree No. 21938, Dec. 31, 2009>
1. The amount of income (referring to the sales revenue calculated under the business accounting standards) of the immediately preceding taxation period shall be less than 600 million won;
2. The business operator has not been punished as a tax evader for the recent five years as of the date of the application for deferment of collection;
3. All the following requirements shall be met:
(a) The business operator has not failed to pay national taxes more than three times for the recent one year;
(b) The amount of national taxes in arrears shall be less than five million won;
(c) The amount of disposal of deficit with respect to national taxes for the recent three years shall be less than five million won;
4. In the case of a business operator liable for bookkeeping by double entry under Article 160 (3) of the Income Tax Act and Article 112 of the Corporate Tax Act, he/she shall have kept and recorded books by double entry;
5. In the case of a business operator obliged to open and use the business account under Article 160-5 of the Income Tax Act, he/she shall have opened and used it;
6. In the case of a business operator obliged to become a credit card affiliate under Article 162-2 (1) of the Income Tax Act and Article 117 (1) of the Corporate Tax Act, he/she shall have acquired the credit card affiliate membership under subparagraph 5 of Article 2 of the Specialized Credit Financial Business Act;
7. In the case of a business operator obliged to become a cash receipt affiliate under Article 162-3 (1) of the Income Tax Act and Article 117-2 (1) of the Corporate Tax Act, he/she shall have acquired the cash receipt affiliate membership under Article 126-3 (1) of the Restrictions of Special Tax Act.
(3) The grace period due to any cause referred to Article 15 (1) 5 of the Act, shall be from the day immediately following the time limit for tax payment or the starting date of mutual agreement, whichever comes later, to the closing date of procedures of mutual agreement. <Amended by Presidential Decree No. 14870, Dec. 30, 1995>
(4) The grace period as referred to in Article 16 of the Act, shall not exceed 30 days from the date immediately following the date on which the grace is given.
[This Article Wholly Amended by Presidential Decree No. 14474, Dec. 31, 1994]
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 Article 23 (Application for Deferment of Collection)   print
An application for deferment of collection under Article 15 (2) of the Act (including cases to be applied mutatis mutandis under Article 17 (2) of the Act), shall be filed with the director of competent tax office by the documents (including electronic documents) indicating the matters falling under each of the following subparagraphs not later than 3 days before the time limit for payment of the noticed national taxes, that for urging the defaulted national taxes, or that for preemptory notice (hereafter in this Article, referred to as the "time limit for payment, etc."). In this case, if the director of competent tax office deems that the taxpayer is not capable of applying not later than 3 days before the time limit for payment, etc., he may let him apply therefor not later than the expiration date of the time limit for payment, etc.: <Amended by Presidential Decree No. 17831, Dec. 30, 2002; Presidential Decree No. 18312, Mar. 17, 2004>
1. The address or residence and name of the taxpayer;
2. The taxation year, items of taxation, tax amount, and time limit for tax payment of national taxes to be paid;
3. Reasons for wishing to receive a deferment of collection and the period; and
4. The amount of each installment and the number of installments, in case where the taxpayer wishes to receive a deferment of collection, pursuant to the method of payment by installments.
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 Article 24 (Notification of Deferment of Collection)   print
The notification of deferment of collection, pursuant to the provisions of Article 15 (3) of the Act (including cases to be applied mutatis mutandis under Article 17 (2) of the Act), shall be through a document with the items of the following subparagraphs stated therein:
1. The taxation period, items of taxation, tax amount, and time limit for payment of the national taxes of which collection is to be deferred;
2. The amount of each installment and the number of installments, in case where collection is deferred pursuant to the method of payment by installments; and
3. The grace period.
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 Article 24-2 Deleted.<by Presidential Decree No. 14870, Dec. 30, 1995>   print
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 Article 25 (Notification for Cancellation of Deferment of Collection)   print
The notification for cancellation of deferment of collection, pursuant to the provisions of Article 20 (2) of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Matters of the subparagraphs of Article 24;
2. Date of the cancellation; and
3. Reasons for the cancellation.
SECTION 4 Urging
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 Article 26 (Urging Notice)   print
(1) In the notice of urging the payment, pursuant to the provisions of Article 23 (1) of the Act, the taxation period, items of taxation, tax amount, additional dues, time limit for payment, and the place of payment of national taxes to be paid shall be entered.
(2) The "amount prescribed by Presidential Decree" as used in the proviso to Article 23 (1) or the proviso to (2) of the Act means 10 thousand won. <Newly Inserted by Presidential Decree No. 20623, Feb. 22, 2008>
(3) A notice of urging the payment which has been issued by a head of Shi/ Kun, shall not be issued again by the director of a tax office.
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 Article 27 (Peremptory Notice of Tax Payment Related to Taxpayer with Secondary Liability, etc.)   print
In the peremptory notice for payment, pursuant to the provisions of Article 23 (2) of the Act, items of the following subparagraphs shall be entered:
1. The domicile or temporary domicile and name of the taxpayer; and
2. The taxation period, items of taxation, tax amount, time limit for payment, and the place of payment of national taxes to be collected from the taxpayer with the secondary liability, etc.
CHAPTER Ⅲ DISPOSITION FOR ARREARS
SECTION 1 Common Provisions
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 Article 28 (Disposition for Arrears Related to Common Property)   print
In case where a property of common ownership is attached and the shares of the common owners have not been determined, disposition for arrears shall be carried out on the assumption that the shares of each owner are equal.
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 Article 28-2 (Notification of Attachment)   print
In the notice of attachment, pursuant to the provisions of Article 24 (4) of the Act, the following matters shall be entered:
1. Domicile or temporary domicile, and name of the taxpayer;
2. Taxation period, items of taxation, and tax amount of national taxes related to the attachment;
3. Type, quantity, quality and location of the attached property;
4. Date of attachment;
5. Date of preparation of the attachment report;
6. Reasons for attachment; and
7. Conditions for cancellation of attachment.
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 29 (Transfer of Disposition for Arrears)   print
(1) In case where the defaulted taxpayer resides in an area other than the jurisdictional area, or the property to be attached is located in an area other than the jurisdictional area, the director of a tax office may transfer the disposition for arrears to the director of a tax office which has jurisdiction over the domicile of the defaulted taxpayer or the location of the property: Provided, That in cases where there are claims to be garnished pursuant to the provisions of Article 41 of the Act, or the defaulted taxpayer lives or has properties in the same city over which 2 or more tax offices have jurisdictions, the same shall not apply.
(2) In cases of paragraph (1), in case where the property to be attached is not within its jurisdictional area, the director of a tax office who receives the transfer of disposition for arrears may refuse to accept the transfer.
(3) In cases where the transfer of disposition for arrears, pursuant to the provisions of paragraph (2), is being denied, if the defaulted taxpayer resides within its jurisdictional area, a search report, pursuant to the provisions of Article 26 (5) of the Act, shall be served.
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 Article 30 (Proceeding of Disposition for Arrears)   print
Even in cases where the defaulted taxpayer has received an adjudication of bankruptcy, if he has property already attached, the director of a tax office shall proceed with the disposition for arrears.
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 Article 31 (Identification Card)   print
In the identification card pursuant to the provisions of Article 25 of the Act, matters of the following subparagraphs shall be entered:
1. Affiliation, official position, name and date of birth; and
2. Matters related to the inquiry, inspection, search, or authority for attachment of property.
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 Article 32 (Businesses Subject to Night Searches)   print
"Business as prescribed by Presidential Decree" of Article 26 (4) of the Act means a business falling under any of the following subparagraphs:
1. A business entertaining guests with waitresses by setting up guest rooms and providing prepared dishes and alcoholic beverages;
2. A business which has set up a dance floor and provides it for public use;
3. A business which provides alcoholic beverages, meals, and other foodstuffs;
4. Businesses similar to those of subparagraphs 1 through 3.
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 Article 33 (Restrictions on Entering During Execution of Disposition for Arrears)   print
In cases falling under one of the following subparagraphs, when deemed necessary, a tax official may order persons other than those concerned during the execution of the disposition for arrears, to be absent from the place or may restrict their entering into the place:
1. In case where, pursuant to the provisions of Article 24 of the Act, property is being attached;
2. In case where, pursuant to the provisions of Article 26 of the Act, search is being undertaken; and
3. In case where, pursuant to the provisions of Article 27 of the Act, inquiry or inspection is being undertaken.
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 Article 34 (Search Report)   print
(1) In search report, pursuant to the provisions of Article 26 (5) of the Act, the matters of the following subparagraphs shall be entered:
1. Domicile or temporary domicile and name of the defaulted taxpayer;
2. In case the residence, ship, warehouse or other places of a third person is searched, his domicile or temporary domicile and name;
3. Taxation period, items of taxation, tax amount, and time limit for payment of national taxes in arrears;
4. Date and time of the search; and
5. Marking of the property or residence, or other places searched.
(2) When the participant to the search report, pursuant to the provisions of Article 26 (5) of the Act, refuses to affix his seal or sign his name to it, the tax official shall make an additional entry of such fact into the search report.
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 Article 35 (Attachment Report)   print
(1) In the attachment report, pursuant to the provisions of Article 29 of the Act, matters of the following subparagraphs shall be entered:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Taxation period, items of taxation, tax amount, and time limit for payment of national taxes related to the attachment;
3. Type, quantity, quality and location of the attached property;
4. Date of attachment; and
5. Date of drawing up of the attachment report.
(2) In the attachment report, pursuant to the provisions of Article 29 of the Act, the signature and seal of the participant as referred to in Article 28 of the Act shall be affixed. In cases where the participant refuses to affix his seal or sign his name, the tax official shall make an additional entry of such fact into the attachment report.
(3) In case where personal property that has been pledged, or securities are attached, the tax official shall deliver a copy of the attachment report to the possessor concerned.
(4) In case where claims are garnished, the tax official shall an make additional entry in the attachment report, prohibiting the collection or other dispositions of the defaulted taxpayer’s claims.
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 Article 36 (Assets subject to Prohibition of Seizure)   print
The "cases prescribed by Presidential Decree" as used in subparagraph 13 of Article 31 of the Act means insurance money, surrender value or reimbursement at maturity of a security insurance account with less than three million won or less paid-in premium, or an individual savings account (including installment savings, installment accounts, deposits or postal transfer) with a balance of 1.2 million won or less.
[This Article Newly Inserted by Presidential Decree No. 20623, Feb. 22, 2008]
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 Article 37 (Scope of Seizure of Wages)   print
(1) "Total amount" in Article 33 of the Act means the amount after the deduction of income tax and income-proportional resident tax from the full amount of the allowance which may be received, regarding the earned income or retirement allowances. <Amended by Presidential Decree No. 10697, Dec. 31, 1981; Presidential Decree No. 14075, Dec. 31, 1993; Presidential Decree No. 15190, Dec. 31, 1996>
(2) "The amount prescribed by Presidential Decree in consideration of the minimum cost of living pursuant to the National Basic Living Security Act" in the proviso to Article 33 (1) of the Act means 1.2 million won per month. <Newly Inserted by Presidential Decree No. 19460, Apr. 28, 2006>
(3) "The amount prescribed by Presidential Decree in consideration of the cost of living of standard households" in the proviso to Article 33 (1) of the Act means the amount adding up the amount of subparagraphs 1 and 2 which is more than the amount as provided in subparagraph 1: <Newly Inserted by Presidential Decree No. 19460, Apr. 28, 2006>
1. 3 million won per month;
2. One half of the amount deducting the amount of subparagraph 1 from the amount prohibiting seizure (referring to the amount calculated by a monthly amount) under the text of Article 33 (1) of the Act.
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 Article 38 (Demand for Transfer of Pledge)   print
(1) In case where the pledgee fails to transfer the pledge pursuant to the provisions of Article 34 of the Act, the tax official shall demand the transfer of the pledge from the pledgee through a document with the items of the following subparagraphs stated therein:
1. Domicile and name of the pledger;
2. Date of transfer;
3. Marking of the property to be transferred; and
4. Reasons for demanding the transfer.
(2) In case where the pledger fails to respond to the demand of paragraph (1), the tax official shall, without delay, attach his pledge.
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 Article 39 (Attachment Notification Regarding Provisional Attachment, Interim Disposal, etc., of Property)   print
In seizing the property which is subject to the provisional attachment or disposal by a court pursuant to the provisions of Article 35 of the Act, the tax official shall notify the court concerned, the executive public official, or sequestrator of such intent. The same shall apply when the attachment is released.
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 Article 40 (Special Cases of Attachment of Fruits)   print
Among the natural fruits under the provisions of Article 36 of the Act, those that are mature shall be separated from land and standing trees, and they may be regarded as personal property.
SECTION 2 Attachment of Personal Property
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 Article 41 (Marking of Attached Personal Property)   print
Concerning the marking of attached property pursuant to the latter proviso to Article 38 of the Act, date of the attachment and name of the tax office to which the tax official who undertook the attachment belongs, shall be clearly stated.
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 Article 42 (Procedure for Enjoyment of Attached Personal Property)   print
(1) A person who wishes to enjoy the attached personal property, pursuant to the provisions of the Article 39 of the Act, shall submit a document with the items of the following subparagraphs stated therein to the director of the competent tax office and obtain his permission:
1. Domicile and name of the person who wishes to enjoy the attached personal property;
2. Desired period of enjoyment;
3. Marking of the personal property to be enjoyed;
4. Method and place of the personal property to be enjoyed; and
5. Reason for wishing to enjoy the attached personal property.
(2) When the director of a tax office receives an application in paragraph (1), he shall investigate whether or not the request is suitable considering the preservation of the attached property, and shall notify the applicant of the granting or rejection of the application.
(3) A person who receives the permission in paragraph (1) shall pay attention to the enjoyment of the attached property with the care of a good manager, and when there is a demand for handover of the attached property from the director of a tax office, he shall respond to it without delay.
SECTION 3 Garnishment
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 Article 43 (Garnishment of Conditional Claims)   print
Conditional claims of guarantee money, contract deposit, etc., may be garnished even prior to the completion of the condition. In cases where it is clearly determined that the condition will not be completed after the garnishment, the garnishment shall be released without delay.
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 Article 44 (Notification of Garnishment)   print
(1) The notification of garnishment, pursuant to the provisions of Article 41 (1) of the Act, shall be by a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Period of taxation, items of taxation, tax amount, and time limit for payment of the national taxes related to the garnishment;
3. Type and amount of the claims garnished; and
4. Matters which prohibit the performance of the obligation for the defaulted taxpayer and pay to the tax official, in respect of the claims referred to in subparagraph 3.
(2) Notification of garnishment, pursuant to the provisions of Article 41 (3) of the Act, shall be by a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the debtor;
2. Period of taxation, items of taxation, tax amount, and time limit for payment of the national taxes related to the garnishment;
3. Type and amount of claims garnished; and
4. Date of garnishment.
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 Article 45 (Procedure in Cases of Default)   print
(1) In cases where the debtor has been notified of garnishment, pursuant to the provisions of Article 41 (1) of the Act, the debtor fails to perform his obligation even after the expiration of the time limit for performance of the obligation, the director of a tax office shall issue a peremptory notice.
(2) In case where the debtor fails to perform his obligation within the time limit of the peremptory notification, pursuant to the provisions of paragraphs (1), the director of a tax office shall institute a suit against the debtor, by subrogating to a creditor: Provided, That in case where he deems that the means for the performance of obligation does not exist, the garnishment may be released.
SECTION 4 Attachment of Real Estate, etc.
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 Article 46 (Attachment Registration of Real Estate, etc.)   print
(1) In case where the entrustment of an attachment registration of real estate, factory foundations, or mining foundations is desired, pursuant to the former part Article 45 (1) of the Act, it shall be through a document with the items of the following subparagraphs stated therein:
1. Marking of the property;
2. Cause for registration and its date;
3. Purpose of registration;
4. Title holder of the registration; and
5. Domicile and name of the obligor of the registration.
(2) In case where the entrustment of an attachment registration of a vessel, pursuant to the former provision of Article 45 (1) of the Act, is desired, it shall be through a document with the items of the following subparagraphs stated therein:
1. Marking of the vessel;
2. Port of registry;
3. Domicile and name of the owner of the vessel;
4. Cause for registration and its date;
5. Purpose of registration;
6. Title holder of the registration; and
7. Domicile and name of the obligor of the registration.
(3) In the document of paragraph (1) or (2), attachment report shall be appended.
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 Article 47 (Divided or Partitioned Registration of Real Estate, etc.)   print
(1) The provisions of Article 46 (1) shall be applied mutatis muntandis with respect to the entrustment of divided, partitioned, merged, or modified registration of real estate, factory foundations, or mining foundations, pursuant to the provisions of Article 45 (2) of the Act.
(2) In cases of paragraph (1), cause for the registration of subrogation shall be additionally entered in the written entrustment.
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 Article 48 (Procedure for Preservation Registration of Real Estate)   print
(1) The provisions of Articles 46 (1) and 47 (2) shall be applied mutatis mutandis with respect to the entrustment of preservation registration of unregistered real estate, pursuant to the provisions of Article 45 (3).
(2) When it is deemed necessary in the disposition for arrears, the director of a tax office may demand the delivery of a copy of the cadaster or tenement register from the competent government agency.
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 Article 49 (Attachment Notification of Real Estate, etc.)   print
The notification of attachment of real estate, pursuant to the provisions of Article 45 (4) of the Act, shall be through a document with the items of subparagraphs of Article 35 (1) stated therein.
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 Article 50 (Attachment Registration of Aircraft, etc.)   print
The provisions of Article 46 (1) and (3) shall be applied mutatis mutandis with respect to the entrustment of attachment registration or modification of registration of aircraft, construction machinery, or motor vehicles, pursuant to the provisions of Article 46 (1) of the Act. <Amended by Presidential Decree No. 14075, Dec.31, 1993>
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 Article 51 (Delivery of Attached Motor Vehicles, etc.)   print
An order for the handover of attached construction machinery or motor vehicles, pursuant to the provisions of Article 46 (2) of the Act shall be through a document with the items of the following subparagraphs stated therein: <Amended by Presidential Decree No. 14075, Dec. 31, 1993>
1. Domicile and name of the defaulted taxpayer;
2. Marking of property to be handed over;
3. Handover date;
4. Place of handover; and
5. Reasons for the ordering of the handover.
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 Article 52 (Attachment Notification of Aircraft, etc.)   print
The provisions of Article 49 shall be applied mutatis mutandis with respect to the attachment notification of motor vehicles, construction machinery, or aircraft, pursuant to the provisions of Article 46 (3) of the Act. <Amended by Presidential Decree No. 14075, Dec. 31, 1993>
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 Article 53 (Attachment Notification Related to Mortgagee, etc.)   print
The provisions of Article 49 shall be applied mutatis mutandis with respect to attachment notification related to mortgagee, lessee, or pledgee, pursuant to the provisions of Article 48 (1) of the Act.
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 Article 54 (Procedures for Enjoyment of Attached Real Estate, etc.)   print
The provisions of Article 42 shall be applied mutatis mutandis to cases of wishing to enjoy the attached property, pursuant to the provisions of Article 49 (1) or (2), in a manner different from that at the time of the attachment.
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 Article 55 (Ownership Claim by Third Person)   print
(1) When a third person makes a claim of ownership of the attached property and requests restitution, pursuant to the provisions of Article 50, the tax official shall suspend the execution of the disposition for arrears related to the property.
(2) In case where, with respect to the claimant’s request of paragraph (1), it is deemed that he has justifiable cause, the tax official shall, without delay, cancel the attachment, and in case where it is deemed that the claimant’s request lacks justifiable cause, the tax official shall, without delay, notify it to the claimant.
(3) In case where the claimant fails, within 15 days from the date of having received the notification of paragraph (2), to certify that a suit against the defaulted taxpayer, has been instituted as to his property, the tax official shall, without delay, proceed with the disposition for arrears.
SECTION 5 Attachment of Intangible Property Rights, etc.
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 Article 56 (Registration or Register, and Attachment Report of Intangible Property Right, etc.)   print
(1) The provisions of Article 49 shall be applied mutatis mutandis with respect to the attachment notification of intangible property right, etc., pursuant to the provisions of Article 51 (1).
(2) Registration or register of attachment of intangible property right, etc., and the registration or register of modification in such or the entrustment of registration, pursuant to the provisions of Article 51 (2) of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Marking of the intangible property rights, etc;
2. Cause for registration or register (cancellation or modification) and its date;
3. Purpose of registration or register (cancellation or modification); and
4. Domicile and name of the holder of the intangible property rights.
(3) In the document of paragraph (2), attachment report shall be appended.
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 Article 57 (Attachment of Rights Related to National or Public Property)   print
(1) When an attachment of the rights related to national or public property, pursuant to the provisions of Article 52 (1) of the Act, is desired, the director of a tax office shall entrust the registration to the government agency concerned, through a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the contractor;
2. Marking of the national or common property; and
3. Other necessary matters.
(2) The government agency concerned which has received the entrustment of paragraph (1) shall make an entry of such fact in the register concerned, and shall, without delay, notify it to the director of a tax office.
(3) In the document of paragraph (1), attachment report shall be appended.
SECTION 6 Release of Attachment
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 Article 58 (Report of Release of Attachment)   print
In case where the attachment of property, pursuant to the provisions of Article 53 of the Act, is released, the items of the following subparagraphs shall be drawn up in a report of release of attachment: Provided, That with respect to personal property or securities, the reason(s) for the release of attachment and the date may be additionally entered in the margins of the attachment report, and may substitute for the report of release of attachment:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Taxation period, items of taxation, tax amount, and time limit for payment of the national taxes related to the attachment;
3. Marking of the attached property;
4. Date of attachment; and
5. Reason(s) for release and the date of the release.
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 Article 59 (Notification of Release of Attachment)   print
The notification of release of attachment, pursuant to the provisions of Article 54 (1) of the Act, shall be through a document with the items of the subparagraphs of Article 58 stated therein.
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 Article 60 (Registration or Register of Release of Attachment)   print
The provisions of Articles 46 (1) or (2) shall be applied mutatis mutandis with respect to the registration or register of cancellation of attachment or the entrustment of registration, pursuant to the provisions of Article 54 (2) of the Act.
SECTION 7 Request for Share Distribution
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 Article 61 (Request for Share Distribution)   print
The request for share distribution, pursuant to the provisions of Article 56 of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the defaulted taxpayer; and
2. Period of taxation, items of taxation, tax amount, and time limit for payment of the national taxes related to the request for share distribution.
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 Article 62 (Request for Share Distribution under Adjudication of Bankruptcy)   print
In case where a request for the share distribution is intended to be made against the bankruptcy trustee, pursuant to the provisions of Article 56 of the Act, it shall be pursuant to the following subparagraphs: <Amended by Presidential Decree No. 19422, Mar. 29, 2006; Presidential Decree No. 19460, Apr. 28, 2006>
1. When the value of the property attached falls short or is deemed to be short of the amount to be collected, as foundation claims, a request for the share distribution of the deficit amount shall be made to the bankruptcy trustee; and
2. When, in cases where an adjudication of bankruptcy is received, the offerer of the security for tax payment wishes to sell by public auction such security, pursuant to the disposition for arrears, after complying with the procedures, pursuant to the provisions of Article 447 of the Debtor Rehabilitation and Bankruptcy Act, a request for the share distribution of the deficient amount or an amount deemed deficient, shall be made through the exercise of the right of separation: Provided, That when the bankruptcy trustee wishes to sell such property, a request for the share distribution of the amount to be collected shall be made.
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 Article 63 (Notification of Participation in Attachment)   print
(1) In the notice of participation in attachment, pursuant to the provisions of Article 57 (1) of the Act, matters of the following subparagraphs shall be entered:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Taxation period, items of taxation, tax amount, and time limit for payment of the national taxes related to the participation in attachment; and
3. Type, quantity, quality, and location of the property subject to the participation in attachment.
(2) The notification of participation in attachment, pursuant to the provisions of Article 57 (2) of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Title of the administrative body which participates in attachment;
2. Date of participation in attachment;
3. Domicile or temporary domicile, and name of the defaulted taxpayer;
4. Taxation period, items of taxation, tax amount, and time limit for payment of the national taxes related to the participation in attachment; and
5. Type, quantity, quality, and location of the property subject to the participation in attachment.
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 Article 64 (Notification of Attachment Release by Administrative Body of Previous Attachment)   print
(1) The notification of release of attachment, pursuant to the provisions of Article 58 (2) of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Date of release; and
3. Reason(s for release.
(2) In handling over movables or securities, pursuant to the provisions of Article 58 (2) of the Act, it shall be notified through a document with the items of the following subparagraphs stated therein. In such cases, where the handover is made with the attached property being held in the custody of a third person, the instructions to hand over to the custodian and the custody certificate shall be appended to the notice:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Type, quantity, quality, and location of the property attached by participation; and
3. Place of the handover.
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 Article 65 (Acceptance of Movables, etc. Attached by Participation)   print
(1) In case where the director of a tax office who has participated in the attachment, pursuant to the provisions of Article 64 (2), receives notification of handover of movables or securities from the administrative body of provisional attachment, he shall, without delay, accept the notification.
(2) When the director of a tax office of paragraph (1) accepts the attached property being held in the custody of a third person, he shall issue to the custodian the received custody certificate and the handover instructions, pursuant to the provisions of Article 64 (2).
(3) When deemed to be necessary, the director of a tax office of paragraph (1) may allow the custody o personal property or securities accepted, pursuant to the provisions of paragraph (1), to be taken by the defaulted taxpayer or a third person who possesses such property.
(4) When the director of a tax office accepts personal property or securities, pursuant to the provisions of paragraph (1), he shall give a notification of such acceptance to the administrative body of provisional attachment which made the handover.
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 Article 66 (Notification of Cancellation of Request for Share Distribution)   print
The notification of cancellation of request for distribution, pursuant to the provisions of Article 60 (2) of the Act, shall be through a document with the items of the following subparagraphs stated therein:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Taxation period, items of taxation, tax amount, and time limit for payment of the national tax related to the request for share distribution;
3. Date of cancellation; and
4. Reason(s) for cancellation.
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 Article 67 (Application of General Provisions for Attachment)   print
Matters not provided, relating to the participation in attachment, by this Decree shall be subject to the mutatis mutandis application of provisions of this Decree related to general attachment.
SECTION 8 Sale of Attached Property
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 Article 68 (Partitioned Public Auction)   print
In cases where there is, among the property for public auction, pursuant to the provisions of Article 61 (1) of the Act, property offered as security for tax payment and property provisionally registered either for the purpose of security or for the purpose of lease, mortgage, or pledge, or there is an intangible property right, such property shall be separated from other properties and publically auctioned. <Amended by Presidential Decree No. 10697, Dec. 31, 1981>
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 Article 68-2 (Notification of Vicarious Execution of Public Auction to Defaulted Taxpayer, etc.)   print
(1) Where the public auction of seized property is vicariously executed, pursuant to the proviso to Article 61 (1) of the Act, the director of a tax office shall serve a written request for vicarious execution of public auction, with the items of the following subparagraphs stated therein, on the Korea Assets Management Corporation: <Amended by Presidential Decree No. 14075, Dec. 31, 1993; Presidential Decree No. 16666, Dec. 31, 1999>
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Type, quantity, quality, and location of the property to be auctioned;
3. Taxation period, items of taxation, tax amount, and time limit for payment of the national taxes related to the attachment; and
4. Other necessary matters.
(2) The director of a tax office shall notify the defaulted taxpayer, owner of the security for payment, and the person(s) who holds the pledge, lease, mortgage or other rights related to such property, and the person who has custody of the attached property, pursuant to the proviso to Article 38 of the Act, of vicarious execution of public auction, pursuant to the provisions of paragraph (1).
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 68-3 (Handover of Attached Property)   print
(1) Property either possessed by the director of a tax office or allowed to be held in the custody of a third person may be handed over to the Korea Assets Management Corporation: Provided, That in respect of property allowed to be held in the custody of a third party, the custody certificate of the property concerned issued by such third person shall be handed over, to thereby substitute for such property. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
(2) When attached property is accepted, pursuant to the provisions of paragraph (1), the Korea Assets Management Corporation shall draw up documents of transfer of control and acceptance. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 68-4 (Demand for Cancellation of Vicarious Execution of Public Auction)   print
(1) In cases where there is property not publicly auctioned off within 2 years from the date of having received a written request for the vicarious execution of public auction, the Korea Assets Management Corporation may demand the competent director of a tax office for a rescission of the request for the vicarious execution of public auction related to the relevant property. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
(2) The director of a tax office shall, upon receiving the demand of rescission under paragraph (1), respond to such demand unless there exists any special ground.
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 68-5 (Commission for Vicarious Execution of Public Auction)   print
The commission, pursuant to Article 61 (6) of the Act, shall be prescribed by Ordinance of the Ministry of Strategy and Finance considering the actual expenses for the vicarious execution of public auction. <Amended by Presidential Decree No. 14474, Dec. 31, 1994; Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 19460, Apr. 28, 2006; Presidential Decree No. 20720, Feb. 29, 2008>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 68-6 (Detailed Matters of Vicarious Execution of Public Auction)   print
Necessary matters related to the public auction executed by the Korea Asset Management Corporation, pursuant to Article 61 (8) of the Act, not prescribed by this Decree shall be prescribed by the Commissioner of the National Tax Service in consultation with the Korea Asset Management Corporation. <Amended by Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 19460, Apr. 28, 2006>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 69 (Optional Contract)   print
(1) When wishing to sell attached property, pursuant to the provisions of Article 62 of the Act, through an optional contract, a report on the estimated price shall be drawn up and written estimates from 2 or more persons shall be obtained: Provided, That this shall not apply to the case where an optional contract is concluded as it comes to fall under Article 62 (1) 5 of the Act and where its sale price is in excess of the estimated sale price at the final public auction. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
(2) When the director of a tax office or the Korea Asset Management Corporation intends to sell the attached property through an optional contract, it shall notify thereof to the defaulted taxpayer, the owner of secured property for tax payment, the holder of such rights, as the lease on a deposit basis, the pledge right, the mortgage and other rights, on the properties. <Newly Inserted by Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 17831, Dec. 30, 2002>
(3) The provisions of Articles 68-2, 68-4 through 68-6, and 73-3 shall be applicable mutatis mutandis to the case where the Korea Asset Management Corporation performs an optional contract by proxy under the provision of Article 62 (2) of the Act. <Newly Inserted by Presidential Decree No. 16666, Dec. 31, 1999>
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 Article 70 (Appraisers)   print
When the director of a tax office intends to request an appraiser to evaluate and appraise the attached property pursuant to Article 63 (2) of the Act, he/she shall make such request to an appraisal business operator pursuant to the Public Notice of Values and Appraisal of Real Estate Act.
[This Article Wholly Amended by Presidential Decree No. 21303, Feb. 4, 2009]
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 Article 71 (Substitution of Securities for Auction Deposit)   print
When wishing to substitute the bid bond or contract deposit with securities, pursuant to the provisions of Article 65 (3) of the Act, it shall be pursuant to the following subparagraphs:
1. Should one pay by bearer form of government bonds or unregistered bonds, the written pledge shall be appended to it and submitted;
2. Should one pay by registered government bonds or registered bonds, the certificate of completion of registration of security interest and the power of attorney with the certificate of the personal seal impression of the registerer shall be submitted; and
3. Should one pay by stocks (investment certificates shall be included), the certificate of confirmation of stock from the juristic person who issued the stocks concerned and the certificate of stocks, in cases of the bearer stocks, and the documents necessary to establish the pledges and the certificate of stocks, in cases of the registered stocks, shall be submitted. In these cases, the director of a tax office who receives the submitted documents necessary for the establishment of the pledges shall entrust the registration of the pledges to the juristic person concerned.
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 Article 72 (Appraisal of Substituted Securities)   print
Provisions of Article 13 (1) of the Enforcement Decree of the Framework Act on National Taxes shall apply mutatis mutandis to an assessment of the value of the securities paid in substitution for the bid bond or the contract deposit under Article 71. In this case, "date of offering as the security" shall be regarded as "date of payment". <Amended by Presidential Decree No. 19460 Apr. 28, 2006>
[This Article Wholly Amended by Presidential Decree No. 17831, Dec. 30, 2002]
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 Article 73 (Matters of Public Notification of Public Auction)   print
(1) When, in the public notification of public auction, pursuant to the provisions of Article 67 (2) of the Act, the category or location of the land to be auctioned differs from its identification in the cadaster, the real condition shall be additionally entered in the public notification of public auction.
(2) The director of a tax office or the Korea Asset Management Corporation shall, in case where there exist any alterations in the matters publicly notified under the provision of Article 67 (2) of the Act, publicly notify again the altered matters without delay. <Newly Inserted by Presidential Decree No. 16666, Dec. 31, 1999>
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 Article 73-2 (Notification of Public Notification of Public Auction)   print
In cases where the Korea Asset Management Corporation, which vicariously executes the public auction, pursuant to the proviso to Article 61 (1) of the Act, publicly notifies the public auction, pursuant to the provisions of Article 67 (2) of the Act, it shall, without delay, notify it to the director of the competent tax office. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 73-3 (Notification of Release of Attachment)   print
(1) In case where, after allowing the Korea Assets Management Corporation to vicariously execute the public auction of the attached property, the attachment of the property concerned is released before the date of the public auction, the director of the tax office shall, without delay, notify the Korea Assets Management Corporation of such fact. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
(2) The Korea Assets Management Corporation which received the notification, pursuant to the provisions of paragraph (1), shall, without delay, suspend the public auction of the property concerned, and notify the director of the competent tax office of such fact. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 74 (Payment by Third Person)   print
(1) Payment by a third person, pursuant to the provisions of Article 71 (1) of the Act, shall be limited to paying in the name of the defaulted taxpayer.
(2) The third person which has paid, pursuant to the provisions of paragraph (1), shall not exercise a right of indemnification against the State.
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 Article 74-2 (Notification of Restriction on Participation in Public Auction)   print
In cases where the director of a tax office restricts the participation in public auction, pursuant to the provisions of Article 72 of the Act, he shall notify the Korea Assets Management Corporation of such fact. In cases where the Korea Assets Management Corporation restricts the participation in public auction, he shall notify the director of the competent tax office of such fact. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 75 (Notice of Decision to Sell)   print
In the notice of decision to sell, pursuant to the provisions of Article 75 (1) of the Act, matters of the following subparagraphs shall be entered:
1. Domicile or temporary domicile, and name of the purchaser;
2. Domicile or temporary domicile, and name of the defaulted taxpayer;
3. Type, quantity, quality, and location of property to be sold; and
4. Sale amount and its payment date.
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 Article 75-2 (Notification of Decision to Sell)   print
When the Korea Assets Management Corporation notifies the buyer of the decision to sell, pursuant to the provisions of Article 75 (1) of the Act, it shall, without delay, notify the director of the competent tax office of such fact. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 76 (Peremptory Notice of Time Limit for Payment of Purchase Price)   print
When a peremptory notice for payment of purchase price is given, pursuant to the provisions of Article 76 of the Act, the time limit for payment shall be within 10 days from the date of the peremptory notice.
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 Article 76-2 (Transfer of Control, etc. of Contract Deposit, etc.)   print
(1) In executing the public auction or an optional contract vicariously, the Korea Assets Management Corporation shall, where the contract deposit pursuant to the provisions of Article 65 (1) of the Act, the bid bond pursuant to the provisions of Article 65 (4) of the Act, and the purchase price pursuant to the provisions of Article 75 of the Act is accepted, transfer the control of such, without delay, to the accounting official controlling cash other than revenue and expenditure in the competent tax office, or shall deposit it into the account of such accounting official: Provided, That this shall not apply to the case where it performs the distribution of money by proxy under the proviso to Article 80 (1) of the Act. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
(2) When the accepted contract deposit, etc., is deposited into the account of the accounting official controlling cash other than revenue and expenditure, the Korea Assets Management Corporation shall, without delay, notify the accounting official of such fact. <Amended by Presidential Decree No. 16709, Feb. 14, 2000>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 76-3 (Notification of Cancellation of Decision to Sell)   print
When the decision to sell is cancelled, pursuant to the provisions of Article 78 of the Act, the Korea Assets Management Corporation shall, without delay, notify the director of the competent tax office of such fact. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 77 (Entrustment of Registration of Transfer of Rights)   print
In case where the director of a tax office or the Korea Assets Management Corporation wishes to comply with the procedures of transfer of rights on sold property, pursuant to the provisions of Article 79 of the Act, he shall request it by submitting the written entrustment of registration cancellation of rights to be extinguished by a registration or register of transfer of rights or sale, appended to the registration application of the purchaser and notice of decision to sell, or either their tenors or a tenor of the allotment statement. <Amended by Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 19460, Apr. 28, 2006>
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 Article 78 (Notification of Sale of National or Public Property)   print
(1) In case where the purchaser of national or public property, pursuant to the disposition for arrears, pays completely the purchase price, the director of a tax office shall notify the government agency concerned through a document with the items of the following subparagraphs stated therein, simultaneously with the payment of the outstanding balance of the purchase price:
1. Marking of the property;
2. Date of public auction;
3. Public auction price;
4. Domicile and name of the purchaser; and
5. Other necessary matters.
(2) The government agency which received the notification of paragraph (1) shall deliver to the purchaser the documents related to the transfer of ownership.
SECTION 9 Liquidation
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 Article 79 (Distribution Related to Leasee, Pledgee, or Mortgagee Who Do Not Request Delivery)   print
In the distribution, pursuant to the provisions of Article 81 of the Act, the remaining amount of the sale shall be delivered to the leasee, pledgee, or mortgage who does not fall under Article 35 (1) 3 of the Framework Act on National Taxes and does not make a report, pursuant to the provisions of Article 48 (2) of the Act. <Amended by Presidential Decree No. 19460 Apr. 28, 2006>
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 Article 80 (Written Contract for Distribution)   print
In the distribution statement, pursuant to the provisions of Article 83 of the Act, matters of the following subparagraphs shall be entered:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Total amount of the sale price distributed;
3. Amount of the national taxes related to the attachment;
4. Domicile or temporary domicile, name, and amount of claim of the creditor;
5. Priority and amount of distribution;
6. Delivery date of sale price; and
7. Other necessary matters.
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 Article 81 (Notification of Deposit of Distribution Amount)   print
In the notification of the deposit, pursuant to the provisions of Article 84 (2) of the Act, a tenor of the distribution statement shall be appended.
SECTION 10 Disposal of Deficit
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 Article 82 (Public Notification and Suspension of Disposition for Arrears)   print
(1) The public notification, pursuant to the provisions of Article 85 (3) of the Act, concerning the matters of the following subparagraphs, shall be posted on the bulletin boards of the regional tax administration, tax office, customs house, Shi/ Kun and other appropriate places: Provided, That according to necessity, the public notification may be published in the Gazettes or daily newspapers:
1. Domicile or temporary domicile, and name of the defaulted taxpayer;
2. Amount in arrears;
3. Reason(s) for suspension of the disposition for arrears; and
4. Other necessary matters.
(2) The public notification of paragraph (1) shall be within 10 days after the director of the tax office receives the notification of the decision, related to the suspension of disposition for arrears by the Defaulted National Tax Adjustment Committee.
(3) In cases where, having received the notification of paragraph (2), the execution of the disposition for arrears is suspended, the director of a tax office shall release attachment of the property concerned.
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 Article 82-2 (Deferment of Disposition for Arrears)   print
(1) The grace period of the disposition for arrears, pursuant to the provisions of Article 85-2 (1) of the Act, shall not exceed one year from the date following the date on which a grace is given.
(2) For the tax amount in arrears of which disposition has been deferred, the director of a tax office may collect it by installments within the grace period of the disposition for arrears, pursuant to the provisions of paragraph (1).
(3) The provisions of Articles 23 through 25 shall apply mutatis mutandis to the application, notification, and cancellation notification, related to the deferment of the disposition for arrears. <Amended by Presidential Decree No. 20623, Feb. 22, 2008>
(4) A payment plan under the proviso to Article 85-2 (3) of the Act shall include the following: <Newly Inserted by Presidential Decree No. 20623, Feb. 22, 2008>
1. Matters concerning assets or income to pay for tax in arrears;
2. Matters concerning payment schedule; and
3. Other matters concerning payment plans for tax in arrears.
[This Article Newly Inserted by Presidential Decree No. 11311, Dec. 31, 1983]
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 Article 83 (Disposal of Deficit)   print
(1) The disposal of deficit, pursuant to Article 86 (1) 4 of the Act, shall be limited to cases falling under one of the following subparagraphs: <Amended by Presidential Decree No. 19422, Mar. 29, 2006>
1. Where the whereabouts of the defaulted taxpayer is unknown or it is clear that he does not have any property;
2. Where the defaulted company, pursuant to Article 251 of the Debtor Rehabilitation and Bankruptcy Act, receives an exemption from payment obligation.
(2) Where the director of a tax office intends to dispose deficit, pursuant to paragraph (1) 1, the whereabouts of the defaulted taxpayer and whether he has any property shall be investigated and confirmed by the local administrative agencies or financial institutions: Provided, That in case the national taxes in arrears are less than 100 thousand won, the same shall not apply.
SECTION 11 Defaulted National Taxes Adjustment Committee
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 Article 84 (Tax Offices with Committees)   print
"Tax offices as designated by Presidential Decree" of Article 87 (1) of the Act mean a Grade 1 tax office, pursuant to the organization of local tax office.
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 Article 85 (Composition of Committee)   print
(1) The Defaulted National Tax Adjustment Committee established at a regional tax administration, pursuant to the provisions of Article 87 (1) of the Act, shall be referred to as a Regional Tax Administration Committee for the Defaulted National Tax Adjustment (hereinafter shall be "Regional Tax Administration Committee"), and the Defaulted National Tax Adjustment Committee established at a tax office, shall be referred to as a Tax Office Committee for the Defaulted National Tax Adjustment (hereinafter shall be "Tax Office Committee").
(2) The commissioners of a Regional Tax Administration Committee shall be composed of not less than 7 and not more than 9, the commissioners of a Tax Office Committee shall be composed of not less than 5 and not more than 7, and the chairman of a Regional Tax Administration Committee shall be the director of a regional tax administration, and the chairman of a Tax Office Committee shall be the director of a tax office.
(3) The commissioners of the Defaulted National Tax Adjustment Committee shall be designated or commissioned by the director of the regional tax administration or the director of the tax office from among public officials of Grade 5 or higher, attorneys-at-law, certified public accountants, tax consultants, or persons worthy of representing the field of commerce and industry.
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 Article 86 (Function of Committee)   print
(1) The Regional Tax Administration Committee and the Tax Office Committee shall deliberate upon matters related to the disposal of those national taxes in arrears of which amount is not less than that prescribed by the Commissioner of the Office of National Tax Administration. <Amended by Presidential Decree No. 10697, Dec. 31, 1981>
(2) In cases under one of the following subparagraphs, the director of a regional tax administration or the director of a tax office shall go through the deliberation of the relevant Defaulted National Tax Adjustment Committee: <Amended by Presidential Decree No. 16666, Dec. 31, 1999; Presidential Decree No. 22036, Feb. 18, 2010>
1. Where the suspension of a disposition for arrears is intended;
2. Where a disposal of deficit pursuant to Article 86 (1) 4 of the Act is intended;
3. Where the extinguishment of a payment obligation is intended with respect to the tax amount of disposal of deficit under Article 99-5 of the Restriction of Special Taxation Act.
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 Article 87 (Duties of Chairman)   print
(1) The chairman of the Defaulted National Tax Adjustment Committee shall represent the Committee concerned and preside over the affairs of the Committee.
(2) In case where the chairman referred to in paragraph (1) has an accident, a commissioner of the Committee concerned designated by the chairman shall act on behalf of him.
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 Article 88 (Meetings)   print
(1) The chairman of the Defaulted National Tax Adjustment Committee shall convene a meeting of the Committee concerned and act as a chairman.
(2) The chairman shall, in advance, notify each commissioner, of the meeting schedule and agenda.
(3) Meetings shall be convened by the attendance of a majority of commissioners in offices, and decisions shall be made by a majority of the commissioners in attendance. <Amended by Presidential Decree No. 16666, Dec. 31, 1999>
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 Article 89 (Minutes)   print
The chairman of the Defaulted National Tax Adjustment Committee, when holding a meeting of the Committee concerned, shall draw up and keep the minutes.
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 Article 90 (Report and Notification)   print
(1) The chairman of a Regional Tax Administration Committee and the chairman of a Tax Office Committee shall report to the director of a regional tax administration and the director of a tax office, respectively, with regards to the decisions made at the meetings of the Defaulted National Tax Adjustment Committee.
(2) The director of a regional tax administration who receives the report as referred to in paragraph (1) shall, without delay, notify it to the director of the competent tax office.
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 Article 91 (Hearing of Opinions)   print
When deemed necessary for the deliberation of agenda, the Defaulted National Tax Adjustment Committee may hear the opinions of the defaulted taxpayer, interested persons, etc.
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 Article 92 (Restrictions on Participation in Proceedings)   print
No commissioner of the Committee shall participate in proceedings with respect to arrears related to himself or his relatives.
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 Article 93 (Allowances)   print
For the commissioners who attend the meetings of the Defaulted National Tax Adjustment Committee and are not government officials, allowances may be paid, within the limit of the budget.
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 Article 94 (Dismissal of Commissioners)   print
In case where a commissioner of the Defaulted National Tax Adjustment Committee commissioned by the director of a regional tax administration or the director of a tax office falls under one of the following subparagraphs, he shall be dismissed:
1. When the commissioner does not reside within the jurisdictional area;
2. When the commissioner loses his status held at the time of the commission;
3. When the commissioner defaults in his national taxes; and
4. When the commissioner damages the dignity of the commissionership.
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 Article 95 Deleted.<by Presidential Decree No. 16666, Dec. 31, 1999>   print
ADDENDA
(1) (Enforcement Date) This Decree shall enter into force on the date of the enforcement of the Amendment Act of the National Tax Collection Act, Act No. 2680.
(2) (Transitional Measures) Dispositions or procedures, with respect to the collection of national taxes, carried out pursuant to the previous provisions, which are provided for in this Decree, shall be regarded as having been carried out pursuant to this Decree.
(3) (Transitional Measures) The deficit disposal of national taxes related to goods for government use, imported or to be imported with the expenditure budget of the government’s general accounts decided prior to March 6, 1974, which have not been accounted for in the expenditure budget of the government’s general accounts shall be pursuant to the previous provisions.
(4) (Relations with Other Acts) In case where the provisions of the previous Enforcement Decree of the National Tax Collection Act are cited in other Acts, they shall be regarded as having cited the corresponding provisions of this Decree.
ADDENDA<Presidential Decree No. 8657, Aug. 20, 1977>
(1) (Enforcement Date) This Decree shall enter into force on the date of the enforcement of the Value-Added Tax Act.
(2) (Transitional Measures) At the time of the enforcement of this Decree, the collection by entrusting business tax levied or to be levied pursuant to the previous Business Tax Act to Shi/Kun, shall be pursuant to the previous provisions.
(3) (Transitional Measures) The deficit disposal of petroleum tax or textiles tax levied or to be levied, in respect of materials purchased with a government budget, in accordance with the Promotion Plan of Military Equipment Modernization, pursuant to the previous Petroleum Tax Act or the Textiles Tax Act at the time of the enforcement of this Decree, which have not been accounted for in the expenditure budget of the government’s general accounts, shall be pursuant to the previous provisions.
ADDENDUM<Presidential Decree No. 10697, Dec. 31, 1982>
This Decree shall enter into force on January 1, 1984.
ADDENDA<Presidential Decree No. 11311, Dec. 31, 1983>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1984.
(2) (Examples of Applications Related to Receipt of National Taxes) The amended provisions of Article 19 shall be applied to the portion notified for the first time after the enforcement of this Decree.
ADDENDA<Presidential Decree No. 12781, Aug. 18, 1989>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDA<Presidential Decree No. 12866, Dec. 29, 1989>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDUM<Presidential Decree No. 13797, Dec. 31, 1992>
This Decree shall enter into force on January 1, 1993.
ADDENDUM<Presidential Decree No. 14075, Dec. 31, 1993>
This Decree shall enter into force on January 1, 1994.
ADDENDA<Presidential Decree No. 14474, Dec. 31, 1994>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 1995: Provided, That the amended provisions of Article 19 shall enter into force on March 1, 1995.
(2) (Examples of Application Related to Request for Issuance of Tax Payment Certificate, etc.) The amended provisions of Article 6 shall apply to the portion applied for the first time after the enforcement of this Decree.
(3) (Transitional Measures Related to Payment of National Taxes of Which Time Limit For Payment Has Expired) Notifications received prior to the enforcement of this Decree, relating to the payment of national taxes, shall be pursuant to the previous provisions.
ADDENDA<Presidential Decree No. 14870, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDUM<Presidential Decree No. 15190, Dec. 31, 1996>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 2 and 4 through 7 shall enter into force on March 1, 1997.
ADDENDA<Presidential Decree No. 16666, Dec. 31, 1999>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2000: Provided, That the amendment to subparagraph 2 of Article 11 shall enter into force on July 1, 2000.
(2) (Transitional Measures) The collection entrusted to the Si/Gun of the value added tax levied or to be levied on the previous special taxable persons at the time of enforcement of the amendment to subparagraph 2 of Article 11 shall be governed according to the previous examples.
ADDENDA<Presidential Decree No. 16709, Feb. 14, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA<Presidential Decree No. 17037, Dec. 29, 2000>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2001: Provided, That the amendment to Article 10-2 (2) shall enter into force on April 1, 2001.
(2) (Application Example to Calculation of Frequency of Arrears) The amendment to Article 9 (1) shall apply to the national tax in arrears occurring on and after the enforcement of this Decree.
(3) (Application Example to Furnishing Data on Default or Disposal of Deficit) The amendment to Article 10-2 (2) shall apply to the data on default or disposal of deficit furnished on and after April 1, 2001.
ADDENDA<Presidential Decree No. 17831, Dec. 30, 2002>
(1) (Enforcement Date) This Decree shall enter into force on January 1, 2003.
(2) (Application Example to Application for Deferment of Collection) The amended provisions of Article 23 shall apply to the portion of application for deferment of payment first filed after the enforcement of this Decree.
(3) (Application Example to Assessment of Substituted Securities) The amended provisions of Article 72 shall apply to the portion of paying the bid bond or the contract deposit first after the enforcement of this Decree.
ADDENDUM<Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDA<Presidential Decree No. 19239, Dec. 30, 2005>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2006.
Articles 2 through 5 Omitted.
ADDENDA<Presidential Decree No. 19422, Mar. 29, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2006.
Article 2 Omitted.
ADDENDUM<Presidential Decree No. 19460, Apr. 28, 2006>
This Decree shall enter into force on the date of its promulgation.
ADDENDA<Presidential Decree No. 20623, Feb. 22, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Assets Subject to Prohibition of Seizure)
The amended provisions of Article 36 shall apply the first case of seizure after this Act enters into force.
ADDENDA<Presidential Decree No. 20720, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDUM<Presidential Decree No. 21303, Feb. 4, 2009>
This Decree shall enter into force on the date of its promulgation.
ADDENDA<Presidential Decree No. 21938, Dec. 31, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2010.
Article 2 (Applicability to Provision of Data on Disposition for Arrears or Disposal of Deficit)
The amended provisions of Article 10-2 (2) shall start applying to the first provision of the data on disposition for arrears or disposal of deficit after this Decree enters into force.
Article 3 (Applicability to Grace Period for Collection and Limit for Installment Payment)
The amended provisions of Article 22 (2) shall start applying to the portion which first applies for the deferment of collection after this Decree enters into force.
ADDENDUM<Presidential Decree No. 22036, Feb. 18, 2010>
This Decree shall enter into force on the date of its promulgation.
ADDENDA<Presidential Decree No. 22151, May 4, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on May 4, 2010.
Articles 2 through 4 Omitted.