인지세법 시행령

Article 1Purpose

The purpose of this Decree is to prescribe matters mandated by the Stamp Tax Act and matters necessary for enforcing said Act.[This Article Wholly Amended on Feb. 18, 2010]

Article 2Definitions

The terms used in this Decree have the same meanings as defined in the Stamp Tax Act (hereinafter referred to as "Act").[This Article Wholly Amended on Feb. 18, 2010]

Article 2-2Scope of certificates of consumer cash loans

"Financial institution or insurance company specified by Presidential Decree" in Article 3(1)2 of the Act means any of the following: <Amended on Nov. 15, 2010; Feb. 15, 2013; Feb. 7, 2017; Dec. 30, 2025>1. A bank defined in Article 2(1) of 2 of the Banking Act;

2. The Korea Development Bank established under the Korea Development Bank Act;

3. Deleted; <Dec. 30, 2014>4. The Export-Import Bank of Korea established under the Export-Import Bank of Korea Act;

5. The Industrial Bank of Korea established under the Industrial Bank of Korea Act;

6. A specialized credit finance company defined in subparagraph 15 of Article 2 of the Specialized Credit Finance Business Act;

7. A credit union established under the Credit Unions Act;

8. A mutual savings bank established under the Mutual Savings Banks Act;

9. A community credit cooperative established under the Community Credit Cooperatives Act;

10. A trust business entity defined in Article 8(7) of the Financial Investment Services and Capital Markets Act;

11. A collective investment entity defined in Article 8(4) of the Financial Investment Services and Capital Markets Act;

12. An insurance company established under the Insurance Business Act;

13. An investment trader or an investment broker defined in Article 8(2) or (3) of the Financial Investment Services and Capital Markets Act, or a financial securities company defined in Article 9(17)3 of the same Act;

14. A merchant bank referred to in Article 336 of the Financial Investment Services and Capital Markets Act;

15. A cooperative, the National Agricultural Cooperatives Federation, and an NH bank established under the Agricultural Cooperatives Act;

16. A fisheries cooperative, the National Fisheries Cooperatives Federation, and SH bank established under the Fisheries Cooperatives Act;

17. A forestry cooperative and the National Forestry Cooperatives Federations established under the Forestry Cooperatives Act;

18. Other financial institutions or insurance companies providing credit services, specified by Decree of the Ministry of Finance and Economy.[This Article Wholly Amended on Feb. 18, 2010]

Article 2-3Scope of documents for contracting or delegation

"Document ... specified by Presidential Decree" in Article 3(1)3 of the Act means any of the following: <Amended on Jun. 1, 2015; Aug. 31, 2016; Feb. 12, 2019; Apr. 6, 2021; Feb. 29, 2024>1. A contract agreement executed under Article 22 of the Framework Act on the Construction Industry;1-2. Contract documents prepared pursuant to Article 24 of the Act on National Heritage Maintenance;1-3. A contract agreement prepared under Article 21-3 of the Firefighting System Installation Business Act;

2. A contract agreement executed under Article 12 of the Electrical Construction Business Act;

3. A contract agreement executed under Article 26 of the Information and Communications Construction Business Act;

4. A contract agreement executed under Article 11 of the Act on Contracts to Which the State Is a Party, or Article 14 of the Act on Contracts to Which a Local Government Is a Party;4-2. A contract agreement prepared under Article 15 or 39(3) of the Act on the Management of Public Institutions;4-3. A contract agreement prepared under Article 64-2(3) of the Local Public Enterprises Act (including application mutatis mutandis referred to in Article 76(2));

5. A contract executed by an attorney to supply professional services provided for in Article 3 of the Attorney-at-Law Act;

6. A contract executed by a counsel to supply professional services provided for in Article 29 of the Act on the Investigation of and Inquiry into Marine Accidents;

7. A contract executed by a patent attorney to supply professional services provided for in Article 2 of the Patent Attorney Act;

8. A contract executed by a certified judicial scrivener to supply professional services provided for in Article 2 of under the Certified Judicial Scriveners Act;

9. A contract executed by a certified public accountant to supply professional services provided for in Article 2 of the Certified Public Accountant Act;

10. A contract executed by a certified tax accountant to supply professional services provided for in Article 2 of the Certified Tax Accountant Act;

11. A contract executed by a management consultant or technology consultant under Article 55 of the Small and Medium Enterprises Promotion Act;

12. A contract executed by a certified appraiser to supply professional services provided for in Article 4 of the Act on Appraisal and Certified Appraisers;

13. A contract executed by a claims adjuster to supply professional services provided for in Article 188 of the Insurance Business Act;

14. A contract executed by a licensed customs broker to supply professional services provided for in Article 2 of the Licensed Customs Broker Act;

15. A contract executed by a professional engineer to supply professional services provided for in Article 3 of the Professional Engineers Act;

16. A contract executed by a certified architect to supply professional services provided for in Article 19 of the Certified Architects Act;

17. A contract executed by a bar pilot to supply professional services provided for in Article 18 of the Pilotage Act;

18. A contract executed by a surveyor to supply professional services provided for in Article 39 of the Act on the Establishment, Management of Spatial Data.[This Article Wholly Amended on Feb. 18, 2010]

Article 3Scope of certificates of asset transfers

"Asset specified by Presidential Decree" in Article 3(1)4 of the Act means any of the following used in the Republic of Korea:

1. A motor vehicle defined in subparagraph 1 of Article 2 of the Motor Vehicle Management Act;

2. Construction machinery defined in Article 2(1)1 of the Construction Machinery Management Act;

3. A ship of less than 20 gross tonnage (such ship includes a motor boat and a yacht, but excludes a non-powered craft of less than five tons).[This Article Wholly Amended on Feb. 18, 2010]

Article 4

Deleted. <Feb. 17, 2021>

Article 5Scope of certificates of continuous and recurrent transactions

"Documents specified by Presidential Decree" in Article 3(1)7c of the Act means any of the following: <Amended on Aug. 27, 2013>1. An agreement for opening a credit trading account with an investment trader or investment broker according to the public notice given by the Financial Services Commission regarding credit granting pursuant to Article 72(2) of the Financial Investment Services and Capital Markets Act and Article 69(2) of the Enforcement Decree of the same Act;

2. An agreement for opening a trading account with an exchange or alternative trading system established under the Financial Investment Services and Capital Markets Act according to the Securities Market Business Regulations formulated under Article 393(1) of the same Act or the Business Regulations formulated under Article 78 of the Enforcement Decree of the same Act;

3. An agreement for opening an account for derivatives with an exchange permitted under Article 373 of the Financial Investment Services and Capital Markets Act according to the Derivatives Market Business Regulations formulated under Article 393(2) of the same Act.[This Article Wholly Amended on Feb. 18, 2010]

Article 5-2Scope of gift certificates or prepaid cards

(1) "Gift certificate specified by Presidential Decree" in Article 3(1)8 of the Act means a voucher, irrespective of its name or form, issued and sold by an issuer stating a specified amount of money or the quantity of merchandise or service, which entitles the holder to receive the merchandise or service as stated in that certificate from the issuer or any of the entities designated by the issuer (hereinafter referred to as "issuer, etc."), by presenting or giving it to the issuer, etc., or by other means. <Amended on Feb. 17, 2021>(2) "Prepaid card specified by Presidential Decree" in Article 3(1)8 of the Act means a voucher issued and sold with a specified amount of money or the quantity of merchandise or service recorded electronically or in a magnetic strip, as a kind of gift certificates. <Amended on Feb. 17, 2021>(3) Notwithstanding paragraphs (1) and (2), none of the following shall be treated as a gift certificate or prepaid card: <Amended on Dec. 30, 2025>1. Those issued by the State, a local government, or a public institution referred to in Article 4 of the Act on the Management of Public Institutions;

2. An admission ticket or user pass of facilities or places used by a large number of unspecified persons, such as means of transportation, concert halls, horse racetracks, sports stadiums, amusement parks, and expositions;

3. Those determined by Decree of the Ministry of Finance and Economy, which are not for commercial distribution, or imposing the stamp tax on which is deemed inappropriate, in consideration of their nature.[This Article Added on Feb. 18, 2010]

Article 6Scope of certificates for obligations guarantee

(1) "Certificate of guarantee of a similar obligation specified by Presidential Decree" in Article 3(1)12a of the Act means a certificate of debt guarantee, which is issued by a bank established with authorization granted under the Banking Act or an entity engaging in finance and insurance business provided for by Decree of the Ministry of Finance and Economy; provided, such certificate shall exclude a letter of credit. <Amended on Nov. 15, 2010; Dec. 30, 2025>(2) "Certificate of guarantee of a similar obligation specified by Presidential Decree" in Article 3(1)12b of the Act means a certificate of debt guarantee, which is issued by the Korea Technology Finance Corporation established under the Korea Technology Finance Corporation Act. <Amended on Presidential Decree 27205, May 31, 2016>(3) "Certificate of guarantee of a similar obligation specified by Presidential Decree" in Article 3(1)12c of the Act means a certificate to provide a credit guarantee for housing loans, issued by the Korea Housing Finance Corporation established under the Korea Housing Finance Corporation Act (including the institutions entrusted with its business affairs under Article 45(7) of the same Act).[This Article Wholly Amended on Feb. 18, 2010]

Article 6-2Scope of non-taxable electronic documents

"Electronic documents prescribed by Presidential Decree, such as bonds defined in subparagraph 1b of Article 2 of the Act on Electronic Registration of Stocks and Bonds which meet all the requirements of the subparagraphs of Article 59 of the same Act and are electronically registered" in Article 3(3) of the Act means any of the following documents referred to in Article 3(1)9 of the Act:

1. Bonds as defined in subparagraph 1b of Article 2 of the Act on Electronic Registration of Stocks and Bonds which meet all the requirements of the subparagraphs of Article 59 of the same Act and are electronically registered;

2. The right as defined in subparagraph 1e of Article 2 of the Act on Electronic Registration of Stocks and Bonds which meets all the requirements of the subparagraphs of Article 59 of the same Act and is electronically registered;

3. Electronically registered stocks, etc. (excluding those falling under subparagraphs 1 and 2) as defined in subparagraph 4 of Article 2 of the Act on the Electronic Registration of Stocks and Bonds;

4. Securities recorded in a depositor’s account book prepared under Article 309 of the Financial Investment Services and Capital Markets Act or an investor’ account book prepared under Article 310 of the same Act;

5. Registered bonds, etc. under Article 33-5 of the Banking Act;

6. Share certificates reported for non-possession, thus recorded in the register of stockholders under Article 358-2 of the Commercial Act;

7. Bonds and debentures to which the previous Registration of Bonds and Debentures Act (referring to the one before it is repealed pursuant to Article 2(1) of the Addenda of the Act on Electronic Registration of Stocks and Bonds (Act No. 14096)) applies pursuant to Article 6 of the Addenda of the Act on Electronic Registration of Stocks and Bonds (Act No. 14096).[This Article Wholly Amended on Feb. 28, 2023]

Article 7Determination and classification of taxable documents

(1) If a document simultaneously falls within the categories of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act and the taxable documents referred to in Article 3(1)4, 8 through 10 or 12 of the Act (including a document that simultaneously contains the descriptions in any of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act and the descriptions in any of the taxable documents referred to in Article 3(1)4, 8 through 10 or 12 of the Act), the document shall be deemed any of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act; and, if a document simultaneously falls within the categories of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act and the taxable documents referred to in Article 3(1)7 or 11 of the Act (including a document that simultaneously contains the descriptions in any of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act and the descriptions in any of the taxable documents referred to in Article 3(1)7 or 11 of the Act), the document shall be deemed any of the taxable documents referred to in Article 3(1)7 or 11 of the Act.

(2) If a document simultaneously falls within two or more categories of the taxable documents referred to in Article 3(1)4 and 7 through 12 of the Act (including a document that simultaneously contains the descriptions in the taxable documents referred to in Article 3(1)4 and 7 through 12 of the Act), the document shall be deemed a taxable document subject to the larger (or largest) tax amount.[This Article Wholly Amended on Feb. 18, 2010]

Article 8Computation of stated amount

If parties to any of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act agree on a specified maximum amount and make transactions within the specified maximum amount, such maximum amount shall be deemed the amount stated on the taxable document.[This Article Wholly Amended on Feb. 18, 2010]

Article 9Scope of annexes

"Cases specified by Presidential Decree" in the proviso of Article 5 of the Act means the following cases:

1. Where any of the taxable documents referred to in Article 3(1)10 of the Act is supplemented;

2. Where an annex is prepared to pay in installments a specified amount agreed under a contract for consumer cash loans concluded with any of the financial institutions or insurance companies referred to in the subparagraphs of Article 2-2.[This Article Wholly Amended on Feb. 18, 2010]

Article 10

Deleted. <Feb. 28, 2007>

Article 11Payment in cash

(1) A person who intends to pay the stamp tax pursuant to the proviso of Article 8(1) of the Act shall file an application in the form prescribed by Decree of the Ministry of Finance and Economy (including such application in electronic form), which contains the name of the taxable document, tax amount due, payment methods, printing house to print out the taxable document, and other relevant information, with the head of the tax office having jurisdiction over the taxpayer's place of business (or the taxpayer's place of domicile, if no place of business provided for in the Income Tax Act, the Corporate Tax, or the Value-Added Tax Act exists; hereinafter the same shall apply) and shall obtain approval therefor; provided, each of the following entities may file such application form, via the relevant federation, with the head of the tax office having jurisdiction over the location of the federation, and may obtain approval therefor, if it intends to pay the stamp tax on any of the taxable documents referred to in Article 3(1)10 of the Act in cash pursuant to the proviso of Article 8(1) of the Act: <Amended on Feb. 3, 2015; Feb. 28, 2023; Dec. 30, 2025>1. A cooperative defined in subparagraph 1 of Article 2 of the Agricultural Cooperatives Act;

2. A cooperative defined in subparagraph 4 of Article 2 of the Fisheries Cooperatives Act;

3. A cooperative defined in subparagraph 1 of Article 2 of the Forestry Cooperatives Act;

4. A credit cooperative defined in Article 2(1) of the Community Credit Cooperatives Act;

5. A credit unit defined in subparagraph 1 of Article 2 of the Credit Unions Act.

(2) The head of the tax office having jurisdiction over a taxpayer’s place of business (or the head of the tax office having jurisdiction over the location of the federation, if an application is filed under the proviso, with the exception of the subparagraphs, of paragraph (1); hereinafter the same shall apply) may reject an application filed under paragraph (1) in any of the following circumstances. In such cases, he or she shall inform the applicant of rejection of his or his application and the grounds for the rejection within 10 days of the filing date of the application: <Amended on Feb. 21, 2014; Feb. 3, 2015>1. Where the number of taxable documents prepared is objectively unverifiable, rendering the payment of stamp taxes in cash deemed inappropriate;

2. Where it is impossible to substantiate the number of taxable documents prepared, the number taxable documents transferred, and the number of taxable documents traded, because the cross monitoring system between the accounting department and the sales department, between the headquarters and branches, and between the franchisees (vendors) of the applicant is not transparent and objective;

3. Where the taxable document is issued to a person, other than the person who prepares it, for trading or circulation, and no measures to prevent the forgery or falsification of such document are in place;

4. Where paying stamp taxes by affixing the electronic revenue stamp defined in Article 2(1) of the Revenue Stamp Act to the taxable document and cancelling the stamp is more efficient than paying the stamp taxes in cash;

5. Where guaranteeing the payment of stamp taxes, is deemed hampered otherwise.

(3) A person who has obtained approval of an application submitted pursuant to paragraph (1) shall pay the tax amount due to the head of the tax office having jurisdiction over the taxpayer's place of business by no later than the 10th day of the month following the month in which the date of preparation of the taxable document falls pursuant to the main clause of Article 8(3) of the Act. <Amended on Feb. 3, 2015; Feb. 28, 2023; Feb. 29, 2024>(4) A person who has paid stamp taxes under paragraphs (1) and (3), shall indicate on the relevant document that the stamp taxes have been paid.

(5) The head of the competent tax office that approves the payment of stamp taxes in cash under paragraph (1), shall notify the printer who will print out the taxable documents of his or her approval for indicating on such taxable documents that the stamp taxes have been paid in cash, and the printer shall report the printed content and sample document to the head of the tax office having jurisdiction over the taxpayer within three days of completing printing.

(6) Filing of applications, payment of stamp taxes in cash, and indication of the payment of stamp taxes under paragraphs (1) through (5), and other necessary details, shall be determined and publicly notified by the Commissioner of the National Tax Service.[This Article Wholly Amended on Feb. 18, 2010]

Article 11-2Methods of payment of stamp tax on taxable electronic documents

"Method prescribed by Presidential Decree" in Article 8(2) of the Act means the method of making a payment by affixing an electronic revenue stamp for electronic documents under Article 2(2)2 of the Revenue Stamp Act. <Amended on Feb. 21, 2014; Feb. 12, 2019; Feb. 28, 2023>[This Article Added on Feb. 18, 2010]

Article 11-3Special Cases concerning deadline for payment of stamp tax

Pursuant to the proviso of Article 8(3) of the Act, if a taxable document is prepared using an e-procurement system under Article 12 of the Electronic Procurement Utilization and Promotion Act or an in-house e-procurement system under Article 14 of the same Act, stamp duty shall be paid on the date of preparation of the taxable document.[This Article Added on Feb. 29, 2024][Previous Article 11-3 moved to Article 11-4 <Feb. 29, 2024>]

Article 11-4Refund Procedures

A person who intends to obtain a refund or deduction pursuant to Article 8-3 of the Act shall file an application for refund in the form prescribed by Decree of the Ministry of Finance and Economy, with the head of the tax office having jurisdiction his or her place of business, along with the taxable document he or she fails to prepare after having paid the stamp tax. <Amended on Feb. 3, 2015; Dec. 30, 2025>[This Article Wholly Amended on Feb. 18, 2010][Moved from Article 11-3 <Feb. 29, 2024>]

Article 12Computation of tax amount upon change of stated amount

The amount of stamp tax due when the amount initially stated on any of the taxable documents referred to in Article 3(1)1 through 3, 5 or 6 of the Act is increased, shall be computed by subtracting the tax amount paid based upon the stated amount as the contract amount before the increase, from the tax amount imposed on the stated amount, which is an aggregate of the contract amount before the increase and the increased amount.[This Article Wholly Amended on Feb. 18, 2010]