국세징수법 시행령

Article 1Purpose

The purpose of this Decree is to prescribe matters mandated by the National Tax Collection Act and matters necessary for the enforcement thereof.

Article 2Collection before payment deadline

(1) Where the head of the competent tax office finds that it is impracticable to collect a national tax and if he or she awaits by the payment deadline due to any of the cases specified in the subparagraphs of Article 9(1) of the National Tax Collection Act (hereinafter referred to as the "Act"), he or she may collect such national tax before the payment deadline pursuant to that Article.

(2) In giving payment notice pursuant to Article 9(2) of the Act, the head of the competent tax office shall notify that the national tax shall be collected prior to the payment deadline, stating the following matters in the payment notice:

1. The initial payment deadline;

2. The changed payment deadline;

3. The reasons for collection before the initial payment deadline.

Article 3Exception to demand for payment

"Cases specified by Presidential Decree, such as where the national tax has been collected before the payment deadline under Article 9 or the delinquent national tax is less than a certain amount" in the proviso of Article 10(1) of the Act means any of the following cases:

1. Where the national tax is collected before the payment deadline pursuant to Article 9 of the Act;

2. Where the amount of the delinquent national tax is less than 10,000 won;

3. Where the person is liable to pay the national tax in kind in accordance with the Framework Act on National Taxes and other tax laws.

Article 3-2Fact-finding inspection

(1) Where an inspection officer under Article 10-2(2) (hereafter referred to as "inspection officer" in this Article), who conducts a fact-finding inspection under paragraph (1) of that Article (hereafter referred to as "fact-finding inspection"), intends to visit the residence, place of business, etc. of a delinquent taxpayer to conduct a fact-finding inspection, he or she shall notify the taxpayer of the visit plan in advance by telephone or other means. In such cases, the inspection officer shall present to the delinquent taxpayer an identification indicating his or her authority to conduct the fact-finding inspection.

(2) The Commissioner of a Regional Tax Office or the head of the competent tax office shall provide training necessary for performing fact-finding inspection duties, including the methods and procedures for fact-finding inspections, the statutes and regulations related to national taxes, and safety and security in the course of fact-finding inspections, so that inspection officers may smoothly perform such duties.

(3) The Commissioner of a Regional Tax Office or the head of the competent tax office shall provide inspection officers with safety equipment for the safe performance of fact-finding inspection duties and periodically manage and inspect matters concerning their duties and safety.

(4) Except as provided in paragraphs (1) through (3), matters necessary for fact-finding inspections shall be determined by the Commissioner of the National Tax Service.[This Article Added on Feb. 27, 2026]

Article 4Entrustment of factual acts for collection of delinquent amounts

In any of the following cases, the head of the competent tax office may entrust the Korea Asset Management Corporation established under Article 6 of the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation") with factual acts for the collection of such delinquent amount pursuant to Article 11(1) of the Act:

1. Where a delinquent amount by delinquent taxpayer exceeds 100 million won;

2. Where the head of the competent tax office finds it difficult to collect a delinquent amount on the ground that the delinquent taxpayer has no income or property under his or her name.

Article 5Method to entrust factual acts for collection of delinquent amounts

(1) If the head of the competent tax office entrusts the factual acts for the collection of a delinquent amount pursuant to Article 11(1) of the Act, he or she shall send to the Korea Asset Management Corporation a written entrustment request stating the following matters: <Amended on Feb. 28, 2023>1. The delinquent taxpayer's domicile or residence;

2. The name and resident registration number of the delinquent taxpayer (referring to the name and business registration number of a corporation, if the delinquent taxpayer is a corporation);

3. Reasons for entrustment;

4. The taxable period, tax type, and tax amount of the national taxes unpaid by the delinquent taxpayer;

5. The designated payment deadline for the national taxes which remain unpaid by the delinquent taxpayer.

(2) If the head of the competent tax office entrusts the factual acts for the collection of a delinquent amount pursuant to Article 11(1) of the Act, he or she shall immediately notify the delinquent taxpayer of such entrustment.

Article 6Fees for entrustment

In cases of entrustment under Article 11(1) of the Act, fees for entrustment shall be calculated by multiplying either of the following amounts, out of a delinquent amount of which the factual acts for collection are entrusted, by the rate prescribed by Decree of the Ministry of Finance and Economy within the maximum of 25/100: <Amended on Dec. 30, 2025>1. Where a delinquent taxpayer has fully or partially paid the amount: The amount paid;

2. Where the Korea Asset Management Corporation has discovered a delinquent taxpayer's income or property and notifies the head of the competent tax office thereof: The collected amount, out of the notified amount.

Article 7Termination of entrustment contract

In any of the following cases, the head of the competent tax office shall terminate the entrustment of factual acts for the collection of a delinquent amount:

1. Where a delinquent taxpayer's obligation to pay a tax is extinguished under Article 26 of the Framework Act on National Taxes;

2. Where it is possible to collect a delinquent amount because the delinquent taxpayer has offered security for tax payment pursuant to Article 18 of the Act.

Article 8Supervision over entrusted factual acts for collection of delinquent amounts

When the Commissioner of the National Tax Service deems it necessary for the management of entrusted factual acts for the collection of delinquent amounts, he or she may require the Korea Asset Management Corporation to report on matters regarding entrusted factual acts for collection pursuant to Article 11(1) of the Act or matters or request it to take necessary measures. In such cases, the Korea Asset Management Corporation shall comply with the request of the Commissioner of the National Tax Service unless there is a compelling reason not to do so.

Article 9Payment means

(1) "Bank account transfer as prescribed by Presidential Decree" in Article 12(1)1 of the Act means the transfer of funds (including the automatic transfer of funds pursuant to the main clause of paragraph (3) to another account through an electronic apparatus defined in subparagraph 8 of Article 2 of the Electronic Financial Transactions Act from an account opened with a financial company, etc. managing the receipt and disbursement of national funds under Article 36(1) and (2) of the Management of the of the National Funds Act (hereinafter referred to as "financial company, etc.").

(2) A taxpayer may use a tax payment certification document, such as a written confirmation of payment issued through an electronic apparatus referred to in paragraph (1) in lieu of a receipt issued by a collecting agency prescribed by tax laws.

(3) A taxpayer may pay a national tax determined by Decree of the Ministry of Finance and Economy, out of national taxes the payment notice of which the taxpayer has received, by means of an automatic transfer from a deposit account opened at a financial company, etc.; provided, a national tax for which the designated payment deadline has expired shall not be paid by such automatic transfer. <Amended on Dec. 30, 2025>(4) "National tax payment agency designated as prescribed by Presidential Decree" in the provisions, with the exception of its items, of Article 12(1)3 of the Act means an agency that settles payments made by credit card, debit card, telecommunications billing service, etc. (hereafter in this Article referred to as "credit card, etc.") using information and communications networks and that is designated as a national tax payment agency in accordance with Decree of the Ministry of Finance and Economy in consideration of facilities, capabilities to perform business activities, and others. <Amended on Dec. 30, 2025>(5) Fees for payment agency service performed by a national tax payment agency designated pursuant to paragraph (4) shall be determined by Decree of the Ministry of Finance and Economy, which shall not exceed 10/1,000 of the amount of the relevant tax payment. <Amended on Dec. 30, 2025>(6) Except as provided in paragraphs (1) through (5), detailed matters necessary for bank account transfer and other payment procedures, using credit card, etc. shall be determined and publicly notified by the Commissioner of the National Tax Service.

Article 10Payment by third party

(1) A third party may pay a national tax and a forced collection charge in the name of a taxpayer.

(2) Where a third party has paid a national tax and a forced collection charge pursuant to paragraph (1), he or she shall not request the State to refund the paid amount.

Article 11Reasons for extension of payment deadline

"Cases specified by Presidential Decree" in Article 13(1)4 of the Act means any of the following cases:

1. Where books, documents, or other things are seized or kept in custody by a competent agency, or other cases equivalent thereto;

2. Where it is impractical to normally operate any of the following information processing devices or systems due to power failure, program malfunction, or any other unavoidable cause or event:a. The Bank of Korea (including its agencies) under the Bank of Korea Act;b. Postal offices under the Postal Savings and Insurance Act;

3. Where the Commissioner of the National Tax Service deems it impractical to pay national taxes normally due to the closing of financial institutions, etc. and postal service offices, or any other unavoidable cause or event;

4. Where a certified tax accountant who performs bookkeeping on behalf of a taxpayer pursuant to subparagraph 3 of Article 2 of the Certified Tax Accountant Act (including a tax accounting firm registered pursuant to Article 16-4 of that Act) or certified public accountant who is registered in the register of tax agencies under Article 20-2(1) of that Act (including an accounting firm registered pursuant to Article 24 of the Certified Public Accountant Act) suffers fire, damage from war, or other disasters, or he or she has the book for the taxpayer stolen;

5. Where there occurs any cause or event equivalent to those prescribed in Article 13(1)1 through 3 of the Act.

Article 12Period of extension of payment deadline and limit of payment in installments

(1) Where the head of the competent tax office extends the payment deadline pursuant to Article 13(1) of the Act (hereinafter referred to as "payment deadline") or defers payment notice pursuant to Article 14(1) of the Act, he or she shall determine the period of extension or period of deferment, which shall not exceed nine months from the day following the date of extension or date of deferment and may determine the period of payment deadline and the amount in installments during the period of extension or period of deferment. In such cases, where the period of extension or period of deferment exceeds six months, the head of the competent tax office shall make it possible to make equal payment in installments within three months from the date immediately following the lapse of six months after the beginning of the period of extension or deferment.

(2) Notwithstanding paragraph (1), if a person who falls under any of the following subparagraphs applies for an extension of the payment deadline or for a deferment of the payment notice pursuant to Article 13(2) or 14(2) of the Act (which includes cases where such person applies for such extension or deferment during the period of extension or period of deferment after being granted the extension of the payment deadline or the deferment of the payment notice under paragraph (1) on the same ground) with respect to income tax, corporate tax, value-added tax, and other tax types added thereto on the ground that any of the causes or events prescribed in Article 13(1)1 through 3 of the Act and subparagraph 5 of Article 11 of this Decree exists, the head of the competent tax office may determine an extension of the payment deadline or a deferment of the payment notice, which shall not exceed two years (in cases of the period of extension or deferment under paragraph (1), such period shall be calculated by including the period of extension or deferment) from the date following the date of extension or date of deferment, and may determine a period for payment in installment and an amount of each installment: <Amended on Feb. 18, 2022; Feb. 28, 2023; Jun. 18, 2024; Feb. 28, 2025>1. Any person who has a place of business in an area that falls under any of the following subparagraphs:a. An employment disaster area declared pursuant to Article 32-2(2) of the Framework Act on Employment Policy;b. An area designated and publicly notified pursuant to Article 29(1) of Enforcement Decree of the Framework Act on Employment Policy;c. A special area for responding to industrial crisis designated pursuant to Article 10(1) of the Special Act on Response to Local Industrial Crisis and Recovery of Local Economy;d. A special disaster area declared pursuant to Article 60(3) of the Framework Act on the Management of Disasters and Safety (limited to a special disaster area for which 2 years have not elapsed from the date of such declaration; hereafter referred to as a "special disaster area" in this Article and Article 77);

2. A business operator under the Income Tax Act who has suffered bodily injury due to a disaster that constituted the grounds for the declaration of a special disaster area;

3. An heir who has inherited a place of business operated by a business operator under the Income Tax Act who died due to a disaster that constituted the grounds for the declaration of a special disaster area (referring to an heir under Article 24(1) of the Framework Act on National Taxes).

Article 13Additional tax for delayed payment not imposed for extension of payment deadline

If the head of the competent tax office extends the payment deadline or defers the payment notice pursuant to Article 13 or 14 of the Act, respectively, he or she shall not impose an additional tax for delayed payment under Article 47-4 of the Framework Act on National Taxes or an additional tax for delayed payment, such as withholding under Article 47-5 of that Act during the period of extension or deferment. This shall also apply where a taxpayer has been notified or demanded to pay a tax, but the collection of the tax is deferred pursuant to Article 140 of the Debtor Rehabilitation and Bankruptcy Act.

Article 14Application for extension of payment deadline

Where a taxpayer intends to apply for the extension of payment deadline or deferment of payment notice pursuant to Article 13(2) or 14(2) of the Act, respectively, he or she shall submit an application stating each of the following matters to the head of the competent tax office by no later than three days before the deadline (which refers to the payment deadline or the payment deadline for the national tax for which a payment notice is scheduled to be issued; hereafter in this Article and Article 15, the same shall apply) shall be submitted [including submission via the national tax information and communications networks defined in subparagraph 19 of Article 2 of the Framework Act on National Taxes (hereinafter referred to as the "national tax information and communications networks")] to the head of the competent tax office: hereafter in this Article the same shall apply); provided, where the head of the competent tax office deems that a taxpayer is unable to submit an application by no later than three days before the deadline, the application may be submitted by no later than the expiration date:

1. The taxpayer's domicile or abode, and name;

2. The taxable period, tax type, and tax amount of the national tax to be paid; and the payment deadline;

3. Grounds for an application for the extension or deferment and the period thereof;

4. The amount of each installment and the number of installments, if the applicant applies for the extension of payment deadline or deferment of payment notice to pay a tax in installments.

Article 15Notification of extension of payment deadline

(1) When notifying the extension of payment deadline or deferment of payment notice pursuant to Article 13(3) or 14(3) of the Act, the head of the competent tax office shall notify the taxpayer thereof by a document stating the following matters:

1. The taxable period, tax type, and tax amount of the national tax subject to extension or deferment, and the payment deadline;

2. The period of extension or deferment;

3. The amount of each installment and the number of installments, if payment in installments is approved for the purpose of the extension or deferment.

(2) If approving the extension of payment deadline or the deferment of payment notice under Article 13(4) or 14(4) of the Act, the head of the competent tax office shall notify such fact by serving a document stating the matters specified in each subparagraph of paragraph (1), and if rejecting the application, he or she shall notify such fact by serving a document stating the reasons therefor.

(3) Notwithstanding paragraphs (1) and (2), the head of the competent tax office may substitute notification in any of the following cases with public announcement in the Official Gazette, daily newspapers, or through the information and communications network:

1. Where a cause or event prescribed in subparagraph 2 of Article 11 occurs all at once on a national scale;

2. Where the persons subject to notification of extension or deferment are many and unspecified persons;

3. Where there is no time to give an individual notification of the extension or deferment to the persons subject to notification.

Article 16Exception to offering security

"Cases prescribed by Presidential Decree, such as the taxpayer's business has incurred a serious loss or his or her business is in a critical crisis, and the head of the competent tax office considers that the national tax may be paid by the extended payment deadline" in the proviso of Article 15 of the Act means any of the following cases:

1. Where such taxpayer's business has suffered a serious loss or his or her business is in a critical crisis, and the head of the competent tax office considers that the national tax may be paid by the extended payment deadline in consideration of the amount to be paid, payment deadline to be extended, period of deferment of payment notice, and records regarding the taxpayer's previous payment of national taxes;

2. Where such taxpayer has a reason prescribed in Article 13(1)1 of the Act or subparagraph 2 or 3 of Article 11 of this Decree;

3. Where such taxpayer has a reason similar to that prescribed in subparagraph 1 or 2.

Article 17Revocation of extension of payment deadline

"Cause or event specified by Presidential Decree, such as a change in the status of property" in Article 16(1)3 of the Act means any of the following:

1. Changes in the status of property;

2. Where the payment deadline has been extended, or payment notice has been deferred due to the reason prescribed in subparagraph 2 or 3 of Article 11, and the reason no longer exists;

3. Where changes are made to the circumstances in which the payment deadline has been extended or the payment notice has been deferred.

Article 18Kinds of security for tax payment

(1) "Securities prescribed by Presidential Decree, including state bonds referred to in Article 4(3) of the Financial Investment Services and Capital Markets Act" in Article 18(1)2 of the Act means the following securities (hereafter in this Section referred to as "securities"): <Amended on Feb. 15, 2022>1. State bonds, local government bonds, and special bonds under Article 4(3) of the Financial Investment Services and Capital Markets Act;

2. Beneficiary certificates under Article 4(5) of the Financial Investment Services and Capital Markets Act which are in bearer form or redeemable;

3. Guaranteed bonds and convertible bonds among bonds issued by a corporation whose share certificates are listed on the securities market under Article 8-2(4)1 of the Financial Investment Services and Capital Markets Act (hereafter in this Article referred to as "securities market");

4. Securities listed on the securities market which have been traded;

5. Negotiable certificates of deposit.

(2) "Period specified by Presidential Decree" in Article 18(1)3 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required; provided, in cases of national taxes for which the payment deadline has not been specified, it means the period determined by the Commissioner of the National Tax Service. <Added on Feb. 15, 2022>(3) "Person specified by Presidential Decree, such as a bank defined in Article 2(1)2" in Article 18(1)4 of the Act means any of the following persons: <Amended on Feb, 15, 2022>1. A bank defined in Article 2(1)2 of the Banking Act;

2. The Korea Credit Guarantee Fund established under the Credit Guarantee Fund Act;

3. A person deemed by the head of the competent tax office to be financially incapable of performing a guaranteed obligation.

(4) "Period specified by Presidential Decree" in Article 18(1)6 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required. <Added on Feb. 15, 2022>[Title Amended on Feb. 15, 2022]

Article 19Appraisal of security for tax payment

(1) "Value determined in consideration of market prices as prescribed by Presidential Decree" in subparagraph 1 of Article 19 of the Act means the value calculated on the base date for appraisal which is the day preceding the date of offering the security by applying mutatis mutandis Article 58(1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.

(2) "Value prescribed by Presidential Decree" in subparagraph 4 of Article 19 of the Act means the value appraised according to the following classifications, with the date the property is provided as collateral as the base date for appraisal: <Amended on Feb. 28, 2025>1. Land or a building: The value appraised under Articles 60 and 61 of the Inheritance Tax and Gift Tax Act;

2. Factory assets, mining assets, a ship, an aircraft, or a construction machine: The value appraised by an appraisal corporation, etc. defined in subparagraph 4 of Article 2 of the Act on Appraisal and Certified Appraisers or the assessed value as prescribed in Article 4 of the Local Tax Act.

Article 20Procedures for establishing mortgage on security for tax payment

The head of the competent tax office shall, if intending to commence the procedures for registration or recordation for establishing a mortgage pursuant to the former part of Article 20(3) of the Act, request the registration or recordation by submitting a document stating the following matters to the head of the competent registry office, the head of the relevant administrative agency, or the head of the local government (hereinafter referred to as the "head of the competent registry or other competent authority"):

1. The description of the property subject to a mortgage;

2. The cause of registration or recordation and the date of occurrence of the cause;

3. Purpose of registration or recordation;

4. The scope of mortgage;

5. The right holder registered or recorded;

6. The domicile and name of the obligor of the registration or recordation.[This Article Wholly Amended on Feb. 15, 2022]

Article 21Replacement and supplementation of security for tax payment

(1) Where a taxpayer applies for approval for replacement of the security already offered for tax payment pursuant to Article 21(1) of the Act because any of the following applies to the taxpayer, the head of the competent tax office shall grant approval for the replacement:

1. If any other property is offered as security in lieu of the guarantor's guarantee letter for tax payment;

2. Where the value of the security offered for tax payment becomes excessive because a change occurs in the value;

3. When the due date of redemption, which has been fixed for securities offered as security for tax payment, arrives.

(2) An application for approval for replacement of security for tax payment under Article 21(1) of the Act or a request for offering additional security for tax payment or for replacing the guarantor with another person under paragraph (2) of that Article shall be made in writing.

Article 22Payment by security and collection from security

(1) A person who intends to pay a national tax and a forced collection charge with money offered as security for tax payment pursuant to Article 22(1) of the Act shall submit a written application to that effect to the head of the competent tax office. In such cases, the person shall be deemed to have paid the national tax and the forced collection charge which correspond to the amount so applied for.

(2) Where a national tax and a forced collection charge secured by security offered for tax payment under Article 22(2) of the Act are not paid during the period of security, if the security for tax payment is cash, the head of the competent tax office shall collect the relevant national tax and the forced collection charge from the cash; if the security for tax payment is property other than cash, from cash received from the cashed securities or cash collected in the manner classified as follows:

1. In cases of securities, land, a building, factory assets, mining assets, a ship, an aircraft, or a construction machine: Sale in accordance with the public auction process;

2. In cases of a tax bond insurance policy: Request for payment of the insurance coverage amount from the relevant tax bond insurer;

3. In cases of a guarantee letter for tax payment: Collection from the guarantor in accordance with the collection procedures.

(3) Where any cash remains after collecting the national tax and a forced collection charge which must be collected in cash received from the cashed security for tax payment pursuant to paragraph (2), the remaining cash shall be paid to the taxpayer after such cash is distributed by the method for allocation of public auction sale proceeds.

Article 23Release of security for tax payment

(1) If the head of the competent tax office intends to release security for tax payment pursuant to Article 23 of the Act, he or she shall notify the person who has offered the security for tax payment of the purport thereof. In such cases, notice shall be given, in writing, along with relevant documents, if any documents were submitted by such taxpayer when security for tax payment was offered.

(2) In applying paragraph (1), where a mortgage has been established on the security offered for tax payment by requesting the registration or recordation of the establishment of the mortgage under Article 20, the registration or recordation of the deletion of such mortgage shall be made by submitting a document stating the matters corresponding those specified in each subparagraph of that Article to the head of the competent registry office or other competent authority.<Amended on Feb. 15, 2022>

Article 24Forced collection by commissioner of competent regional tax office

"Delinquent taxpayer prescribed by Presidential Decree" in Article 24 of the Act means a person in whose case the amount of delinquent taxes exceeds 50 million won and at least one month has elapsed after the delinquency occurred.

Article 25Notification of attachment regarding property subject to provisional attachment or provisional injunction

The head of the competent tax office (in cases of a delinquent taxpayer specified in Article 24, including the commissioner of the competent regional tax office; hereafter in this Chapter the same shall apply) intends to attach property subject to provisional attachment or provisional injunction in a court trial pursuant to Article 26 of the Act, he or she shall notify the court, enforcing public official, or sequestrator thereof. The same shall apply where such attachment is to be released.

Article 26Continuation of forced collection

Even where a delinquent taxpayer is declared bankrupt, the head of the competent tax office shall continue with the forced collection if property already attached exist.

Article 27Entrustment of forced collection from goods imported by large amount and habitual delinquent taxpayers

(1) The head of the competent tax office shall inform a delinquent taxpayer specified in Article 30(1) of the Act that if the delinquent taxpayer fails to pay the delinquent national taxes within a fixed period not exceeding one month, the head of the customs office may be entrusted with the forced collection pursuant to that paragraph (2) from goods which the delinquent taxpayer has imported.

(2) Upon entrusting the head of the customs office with the forced collection pursuant to Article 30(1) of the Act, the head of the competent tax office shall immediately notify the delinquent taxpayer of such entrustment.

(3) Where a delinquent taxpayer is excluded from the disclosure of the list of large amount and habitual delinquent taxpayers under Article 114(1) of the Act, the head of the competent tax office shall immediately revoke the entrustment of the forced collection on imported goods of the relevant delinquent taxpayer.

Article 28Transfer of forced collection

(1) If a delinquent taxpayer resides in an area outside of the jurisdiction of the head of the competent tax office or if property to be attached exists in an area outside of the jurisdiction of the head of the competent tax office, the head of the competent tax office may transfer the forced collection to the head of the tax office having jurisdiction over the delinquent taxpayer's place of residence or the location of the property to be attached; provided, the forced collection shall not be transferred if the property to be attached is bonds or if a delinquent taxpayer's place of residence or the location of the property to be attached spans across the jurisdictions of at least two tax offices.

(2) The head of a tax office, to whom the forced collection is transferred pursuant to the main clause of paragraph (1), may refuse to accept the transfer of the forced collection, if the property to be attached does not exist within his or her jurisdiction. In such cases, if the delinquent taxpayer resides within the jurisdiction of the tax office, the head of the tax office having jurisdiction shall dispatch a search report under Article 35(5) of the Act to the head of the competent tax office who has transferred the forced collection.

Article 29Attachment of co-owned property

If property to be attached is co-owned but each owner's share has not been fixed, attachment of such property shall be executed as if each co-owner’s share of the property is equal.

Article 30Business subject to night search

"Business specified by Presidential Decree" in Article 35(4) of the Act means any of the following: <Amended on Dec. 30, 2025>1. Business of providing food, alcoholic beverages, and entertainment by entertainers to guests, with guest rooms equipped for such services;

2. Business of installing and operating dance halls for public uses;

3. Business of providing alcoholic beverages, meals, and other foodstuffs;

4. Business prescribed by Decree of the Ministry of Finance and Economy, similar to those classified in subparagraphs 1 through 3.

Article 31Non-attachable property

(1) "Small financial property specified by Presidential Decree" in subparagraph 18 of Article 41 of the Act means the insurance proceeds, the surrender value, or the refund at maturity under a protective insurance contract under any of the following classifications and a personal bank deposit with the balance of less than 2.50 million won per person (including installment savings, installment deposits, deposits, and postal transfers): <Amended on Feb. 29, 2024>1. Insurance proceeds not exceeding 15 million won, out of death benefits;

2. Insurance proceeds specified in either of the following items, out of insurance proceeds paid to a delinquent taxpayer under a protective insurance contract for an injury, disease, accident, or such:a. Insurance proceeds for covering expenses actually paid for medical treatment and recovery from impairments, such as expenses for medical examination, treatment, surgeries, hospitalization, and medicine;b. An amount equivalent to one half of the insurance proceeds excluding insurance proceeds specified in item a, out of insurance proceeds for medical treatment and recovery from impairments;

3. An amount not exceeding 2.5 million won, out of the surrender value of a protective insurance contract;

4. An amount not exceeding 2.5 million won, out of the refund at maturity of a protective insurance contract.

(2) If a delinquent taxpayer has at least two insurance contracts under which he or she is entitled to acquire claims of the insurance proceeds, the surrender value, or the refund at maturity, under a protective insurance contract, the amounts referred to in paragraph (1) shall be calculated as follows:

1. An amount under paragraph (1)1, 3, or 4: An amount calculated by aggregating the death benefits, the surrender value, or the refund at maturity under each insurance contract, respectively;

2. An amount under paragraph (1)2b: The amount under each insurance contract.

Article 32Scope of attachment of wages

(1) "Amount specified by Presidential Decree" in Article 42(2)1 of the Act means 2.5 million won per month. <Amended on Feb. 29, 2024>(2) "Amount specified by Presidential Decree" in Article 42(2)2 of the Act means an amount calculated by adding each of the following amounts:

1. Three million won per month;

2. The amount calculated by the following formula; provided, if the amount so calculated is less than zero, it shall be deemed zero.┌──────────────────────────────────────┐│ [Amount prohibited from attachment under Article 42(1) of the Act (referring to the amount calculated on a monthly basis) - Amount specified in subparagraph 1] ? 1/2 │└───────────────────────────┘

Article 33Special cases concerning effect of attachment of fruits

Ripe fruits, out of natural fruits specified in Article 44 of the Act, may be deemed movables separate from the land or standing trees.

Article 34Registration of attachment of real estate and other immovables

(1) When the head of the competent tax office requests the registration of attachment of a real estate, factory assets, or mining assets or the registration of any modification thereto pursuant to Article 45(1) of the Act, he or she shall make such request by a document stating the following matters:

1. The description of the property;

2. The cause of registration or recordation and the date of occurrence of the cause;

3. The purpose of registration;

4. The registered right holder;

5. The domicile and name of the registered obligor.

(2) When the head of the competent tax office requests the registration of attachment of a ship or the registration of any modification thereto pursuant to Article 45(1) of the Act, he or she shall make such request by a document stating the following matters1. The description of the ship;

2. The port of registry;

3. The name or title of the owner of the ship;

4. The cause of registration and the date of occurrence of the cause;

5. The purpose of registration;

6. The registered right holder;

7. The domicile and name of the registered obligor.

Article 35Registration of attachment of aircraft

`Article 34(2) shall apply mutatis mutandis to a request for the registration of attachment of a motor vehicle, a ship, an aircraft, a construction machine, or the registration of any modification thereto under Article 45(2) of the Act.

Article 36Registration of division or partition of real estate and other immovables

(1) Article 34(1) shall apply mutatis mutandis to a request for the registration of the division or partition of real estate, or merger of factory assets or mining assists or the registration of any modification thereto under Article 45(3) of the Act.

(2) In application mutatis mutandis of Article 34(1) under paragraph (1), the head of the competent tax office shall also state the cause of subrogated registration in the written request.

Article 37Procedures for preservation registration of real estate

(1) Articles 34(1) and 36(2) shall apply mutatis mutandis to a request for the preservation registration of unregistered real estate under Article 45(4) of the Act.

(2) Where the head of the competent tax office executes forced collection of taxes, if necessary, he or she may request the competent government office to issue a certified copy of the land cadastre, a certified copy of the building register, or a comprehensive real estate certificate.

Article 38Procedures for using or benefiting from attached real estate and other immovables

`Article 49(3) of the Act and Article 40 of this Decree shall apply mutatis mutandis where a delinquent taxpayer intends to use or benefit from the property attached under Article 47(1) and (2) of the Act for purposes different from those intended at the time of the attachment.

Article 39Indication of attached movables

When a tax official indicates, pursuant to the latter part of Article 49(1) of the Act, that property is subject to attachment, he or she shall clearly state the date of attachment and the name of the tax office to which the tax official executing attachment belongs.

Article 40Procedures for use of or benefit from attached movables

(1) A person who intends to use or benefit from movables attached under Article 49(2) of the Act shall file with the head of the competent tax office an application for permission to use or benefit from attached property in the form determined by Decree of the Ministry of Finance and Economy. <Amended on Dec. 30, 2025>(2) Upon receipt of a written application for permission to use or benefit from attached property under paragraph (1), the head of a tax office shall examine whether the use or benefit is likely to disrupt the preservation of the attached property and shall notify the applicant of whether to grant permission within 30 days.

Article 41Attachment of conditional claims

(1) The head of the competent tax office may attach conditional claims, such as fidelity guarantee money and contract deposit, even before the conditions thereof are met.

(2) If it is confirmed that a claim attached pursuant to paragraph (1) is not constituted, the attachment shall be released without delay.

Article 42Procedures in cases of default

(1) If a third party obligor who has been notified of the attachment of a claim pursuant to Article 51(1) of the Act fails to fulfill his or her obligations after the deadline for the fulfillment of obligations has elapsed, the head of the competent tax office shall demand the fulfillment of obligations in subrogation of the obligee who is the delinquent taxpayer.

(2) If a third party obligor who has been demanded the fulfillment of obligations under paragraph (1) fails to perform his or her obligations by the deadline, the head of the competent tax office shall file a lawsuit against the third party obligor in subrogation of the obligee who is the delinquent taxpayer; provided, the attachment of a claim may be released, if it is deemed that such third party obligor has no means to fulfill the obligations.