An Easy Guide to Local Taxes for Multicultural Families in Korea(5)-System for remedy if a taxpayer’s rights are infringed in the payment of local tax

2021.12.30 - [지방세(local tax)/기타] - An Easy Guide to Local Taxes for Multicultural Families in Korea(4) - Local income tax, Resident tax, Registration license tax

▣ System for remedy if a taxpayer’s rights are infringed in the payment of local tax

If a taxpayer’s right or interests are breached in the levy of local tax, a system is available to promptly address the breach.

⊙ System and procedure types

Review of legality before taxation
A remedy is available in advance before a payment notice is sent, and the taxpayer may seek a remedy within 30 days of receiving a provisional notice of tax payment.

Raising an objection
An objection should be raised to the relevant tax department, etc., within 90 days of receiving a notice of tax payment

Requesting review and judgment
A request for a review is made to a high-level tax department or the Chairman of the Board of Audit and Inspection, and a judgment is requested from the Chairman of the Tax Tribunal.
※ A review or judgment may be requested without the process of raising an objection.

Administrative litigation
Litigation may commence immediately within 90 days of being informed of the result of a review or judgment after a judgment from the Tax Tribunal or review from the Board of Audit and Inspection has been requested.

▣ Useful daily information to be noted along with local tax information

⊙ Registration of acquisition of real estate

Documents necessary for registration at the time of ownership transfer
Documents to be received from the seller 

· The registration certificate (that had previously existed as a certificate of title), power of attorney (that states the person with the obligation to register, the person with the right of registration, the person acting on behalf of the parties, etc.)

· The seal certificate of the seller, and abstract of resident registration(history of changes in residence should be included)

Documents to be prepared by the purchaser
· Land register, a copy of the register of building management, one certified copy of resident registration, a power of
attorney (if a person other than the purchaser is submitting an application)
· The certificate of the cause of registration: the contract of sale and purchase, etc(a certificate of report or a seal of
approval is needed).
· One copy of the receipt of acquisition tax payment and notice, the certificate of purchasing a national housing bond
· Two copies of the application
· Registration fee: 15,000 won for each real estate registered (Article 5-2 of the Rules on Registration Certificate Fees etc.)

※ If a contract to purchase and sell real estate was entered into after January 1, 2006, the actual transaction price and other information shall be reported to the relevant gu office within 60 days of the contract date via the Internet or by visiting the gu office.

Registration of a new car

A person who wishes to register a new car shall apply to register the car as a new vehicle. If a person who manufactures and assembles or imports a car sells a vehicle, such a person may register the new car on behalf of the purchaser.
※ On November 1, 2010, a new system was implemented whereby a person may register anywhere in the country
regardless of the jurisdiction of registration. If a car is registered, a vehicle registration certificate is issued
that states the registration number, vehicle identification number, number of the car, the main location of use, the car owner, the period of regular inspection, information on collateral established on the vehicle, etc.

Registration procedure
① Registration documents filed ➜ ② Review of registration documents ➜ ③ Registration number issued ➜ ④ A registration certificate and license plate with securing bolts are issued ➜ ⑤ The license plate is affixed to the vehicle using the bolts

Documents to be submitted when a new car is registered
· An application to register a new car (a tax stamp)
· A certificate of car production (a new car, a tax stamp), proof of car import (an import car)
· A document that proves the main location of vehicle use (corporation)
· A tax invoice
· A temporary permit for vehicle operation (a temporary permit to operate a vehicle for 10 days is issued for a new car registration)
· Two temporary license plates
· Liability insurance premium payment receipt
· Notice of automobile acquisition tax paid
· Certificate of purchase of urban railway bond
· License plate fee payment receipt
· If a person other than the car owner is submitting the application, the identification card of such person, one copy of the corporate seal certificate, and one copy of power of attorney

Registration of car ownership transfer or cancellation
A person who is transferring the ownership of a registered vehicle should register such transfer. If a person who registered his business of brokering the purchase and sale of used cars mediated a car sale or a car sale and purchase, such person may register the ownership transfer immediately on behalf of the purchaser.

An automobile tax should be reported and paid when car ownership is transferred or canceled.
When the transfer or cancellation of car ownership is registered, the person transferring or cancelling ownership may report and pay the automobile tax for the relevant period before the registration date of ownership transfer.

Documents to be submitted to register a car whose ownership was transferred.
· An application to register transfer of ownership (resident registration card and seal of the applicant)
· Certificate of transfer of ownership (affixed seal certificate), seal certificate of the person transferring ownership (for
sale and purchase of a vehicle)
· Vehicle registration certificate
· Certificate of liability insurance (the person to whom ownership is transferred)
· The acquisition tax payment receipt and the urban railway bond purchase certificate
· Two license plates and bolts to affix the plates to the vehicle (for a vehicle registered in another city or do; the
same does not apply to a national number)

Period of registering transfer of ownership
· Sale and purchase: Within 15 days of purchase
· Gift: Within 20 days of receipt of the vehicle
· Bequest: Within six months from the date the bequest commences
· Transfer of ownership for other reasons: Within 15 days from when the cause for ownership transfer occurs

Documents to be submitted to cancel car registration
· Application to cancel car registration
· Certificate of taking over a disused vehicle (the certificate of car registration and the original copy of car registration should be submitted to the depository of disused vehicles), certificate of vehicle deposit
· Certificate of car registration
· License plate(a license plate does not have to be submitted if a car is disused or the license plate was
destroyed due to a natural disaster, etc.)
· Proof of occurrence of an accident(natural disaster, traffic accident, fire, etc.), proof of car theft report.
· Export permit or a contract.

※ Government Complaint Information Call Center : ☎110