Two Ways In, One of Them Without a Day Count, and a Five-Year Grace on Foreign Income That Only Foreigners Get
Article 1-2(1)1 of the Income Tax Act defines a resident as an individual who has a domicile in Korea or a place of residence of 183 days or more. The two limbs are alternatives and only the second carries a number: a domicile makes you resident with no days counted at all, and the Enforcement Decree decides whether you have one by the objective facts of your living relationships - whether your family lives with you in Korea and whether your property is here. Article 2(3) of the Decree then deems a domicile in two situations that look like day counts but are not: holding an occupation that normally requires you to live in Korea continuously for 183 days or more, and having family here whose presence, with your job and assets, makes continuous residence of 183 days or more the expectation. Neither asks whether the days have happened. Where the 183 days are counted, article 4 of the Decree counts them from the day after entry to the day of departure, and treats the test as met either by 183 days in one tax period or by 183 continuous days spanning two of them - so a stay that straddles a new year can make you resident without ever reaching 183 days in a single calendar year. The tax period is the calendar year. Residence begins on the day the domicile is established or on the 183rd day of residence, not retrospectively. And article 3(1) carries something unusual: a foreign resident whose domicile or residence in Korea totals five years or less in the ten years ending with the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted here. It is a remittance basis written into the general charging provision, available by nationality rather than by election, and it runs out.
At a glance
- Day count, where there is one
- 183 days of residence
Article 1-2(1)1 of the Income Tax Act. It attaches to the 거소 limb only; a domicile in Korea makes you a resident without counting days.
- How the days are counted
- From the day after the day of entry to the day of departure
Article 4(1) of the Enforcement Decree of the Income Tax Act. The day of arrival does not count; the day of departure does.
- Reaching 183 days across a year end
- 183 days or more in one tax period, or 183 continuous days spanning two tax periods
Article 4(3) of the Enforcement Decree, as amended on 28 February 2025. The second limb is why a stay from October to April can make you resident without 183 days falling in either calendar year.
- Tax period
- 1 January to 31 December
Article 5(1) of the Income Tax Act. It shortens to the date of death, or to the day of departure where a resident moves domicile or residence abroad and becomes a nonresident.
- Day residence begins
- The day a domicile is established in Korea, or the day the period of residence reaches 183 days
Article 2-2(1) of the Enforcement Decree. Residence is not backdated to arrival.
- Foreign-source income of a foreign resident
- Taxed only on what is paid in Korea or remitted to Korea, while the total of domicile and residence over the previous ten years is five years or less
Proviso to article 3(1) of the Income Tax Act. The window is measured backwards from the last day of the tax period, so it closes gradually rather than on an anniversary.
- Nonresidents
- Taxed on Korea-source income only
Article 3(2) of the Income Tax Act, which points to the list of Korea-source income in article 119.
- Place of tax payment
- The place of domicile, or the place of residence where there is no domicile
Article 6(1) of the Income Tax Act.
Requirements
- A domicile in Korea, judged by where your family lives and where your property is - no day count
- or a place of residence in Korea of 183 days or more, counted from the day after you arrive
- The 183 days may be reached in one tax period or continuously across two
- Nothing to file or elect: residence follows from the facts, and the Decree fixes the day it begins
In detail
The domicile limb has no number in it
Most day-count jurisdictions treat the count as the test and everything else as a tie-breaker. Korea writes two independent tests and puts the number in only one of them. A person with a domicile in Korea is a resident from the day the domicile exists, however few days they have spent here; article 2(1) of the Enforcement Decree decides whether that domicile exists from the objective facts of living relationships, naming family living with you in Korea and property located in Korea. The two deeming rules in article 2(3) then reach forward rather than back: an occupation that would ordinarily require 183 days of continuous residence, or family here whose presence makes 183 days of continuous residence the expectation. Both are satisfied by the shape of a person's life on the day they are asked, not by a tally of days already spent.
A stay across a new year can cross the line without a 183-day year
Article 4(3) of the Enforcement Decree gives two ways to be deemed to have had 183 days of residence: 183 days or more within one tax period, or 183 continuous days spanning two. The tax period is the calendar year. So someone who arrives in October and leaves in April has fewer than 183 days in either year and has nevertheless met the test, because the second limb counts the stay rather than the year. The first limb was amended on 28 February 2025 and the official English translation of it says 'exceeds 183 days' where the Korean says 183 days or more - a difference of one day, in the direction that matters most to someone planning around it.
A remittance basis that expires
The proviso to article 3(1) is unusual twice over. It is a remittance basis - foreign-source income taxed only to the extent paid in Korea or sent here - written into the general charging provision rather than offered as an election, and it is available only to a foreign resident. It is also temporary by construction: the test asks whether domicile and residence in Korea total five years or less in the ten years before the end of the tax period, so it is not a five-year clock from arrival but a rolling ten-year look-back. A person who lived in Korea earlier in that decade arrives with part of the allowance already spent, and a person who leaves and returns can find it refilled.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«1. “거주자”란 국내에 주소를 두거나 183일 이상의 거소(居所)를 둔 개인을 말한다. 2. “비거주자”란 거주자가 아닌 개인을 말한다.»Our translation - not official
1. The term 'resident' means an individual who has a domicile in the Republic of Korea or who has had a place of residence there for 183 days or more. 2. The term 'nonresident' means an individual who is not a resident.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«1. The term "resident" means any individual who has his or her domicile or place of residence in the Republic of Korea for at least 183 days;»This translation attaches the 183 days to both limbs. The Korean attaches it only to the second: 국내에 주소를 두거나 183일 이상의 거소를 둔 개인 - a domicile in Korea, or a place of residence of 183 days or more. The publisher states its translations are for reference only and are neither official nor legally effective, and this is what that warning is for.
Read it at the sourceAbout this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source
«제2조(주소와 거소의 판정) ① 「소득세법」 (이하 “법”이라 한다) 제1조의2 에 따른 주소는 국내에서 생계를 같이 하는 가족 및 국내에 소재하는 자산의 유무등 생활관계의 객관적 사실에 따라 판정한다.»About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«(1) A domicile defined in Article 1-2 of the Income Tax Act (hereinafter referred to as the "Act") shall be determined by the objective facts of living relationship, such as the existence of a family living together in the Republic of Korea and of the property located in the Republic of Korea.»Reference only and neither official nor legally effective, in the publisher's own words.
Read it at the sourceAbout this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source
«③국내에 거주하는 개인이 다음 각 호의 어느 하나에 해당하는 경우에는 국내에 주소를 가진 것으로 본다. <개정 2015. 2. 3.> 1. 계속하여 183일 이상 국내에 거주할 것을 통상 필요로 하는 직업을 가진 때 2. 국내에 생계를 같이하는 가족이 있고, 그 직업 및 자산상태에 비추어 계속하여 183일 이상 국내에 거주할 것으로 인정되는 때»Our translation - not official
(3) An individual residing in the Republic of Korea shall be deemed to have a domicile in the Republic of Korea in either of the following cases: 1. Where the person holds an occupation that would ordinarily require residing in the Republic of Korea continuously for 183 days or more; 2. Where the person has family living together with him or her in the Republic of Korea and, in the light of that occupation and the state of those assets, is recognised as going to reside in the Republic of Korea continuously for 183 days or more.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«제4조(거주기간의 계산) ①국내에 거소를 둔 기간은 입국하는 날의 다음날부터 출국하는 날까지로 한다.»Our translation - not official
Article 4 (Calculation of the period of residence) (1) The period during which a person has a place of residence in the Republic of Korea runs from the day after the day of entry to the day of departure.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«③국내에 거소를 둔 기간이 다음 각 호의 어느 하나에 해당하는 경우에는 국내에 183일 이상 거소를 둔 것으로 본다. <개정 2015. 2. 3., 2018. 2. 13., 2025. 2. 28.> 1. 1과세기간 동안 183일 이상인 경우 2. 2과세기간에 걸쳐 계속하여 183일 이상인 경우»Our translation - not official
(3) Where the period during which a person has a place of residence in the Republic of Korea falls under either of the following, the person is deemed to have had a place of residence in the Republic of Korea for 183 days or more: 1. where it is 183 days or more during one tax period; 2. where it continues for 183 days or more across two tax periods.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«1. Where the stay exceeds 183 days during a single tax year; 2. Where the period continues for at least 183 days spanning two taxable periods.»The first subparagraph says 'exceeds 183 days'. The Korean says 183일 이상 - 183 days or more. A stay of exactly 183 days in one tax period satisfies the Korean and fails this translation of it.
Read it at the sourceAbout this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source
«제2조의2(거주자 또는 비거주자가 되는 시기) ① 비거주자가 거주자로 되는 시기는 다음 각 호의 시기로 한다. <개정 2015. 2. 3.> 1. 국내에 주소를 둔 날 2. 제2조 제3항 및 제5항 에 따라 국내에 주소를 가지거나 국내에 주소가 있는 것으로 보는 사유가 발생한 날 3. 국내에 거소를 둔 기간이 183일이 되는 날»Our translation - not official
Article 2-2 (Time of becoming a resident or a nonresident) (1) The time at which a nonresident becomes a resident is: 1. the day a domicile is established in the Republic of Korea; 2. the day the ground arises for having, or being deemed to have, a domicile in the Republic of Korea under article 2(3) or (5); 3. the day on which the period of residence in the Republic of Korea reaches 183 days.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«제3조(과세소득의 범위) ① 거주자에게는 이 법에서 규정하는 모든 소득에 대해서 과세한다. 다만, 해당 과세기간 종료일 10년 전부터 국내에 주소나 거소를 둔 기간의 합계가 5년 이하인 외국인 거주자에게는 과세대상 소득 중 국외에서 발생한 소득의 경우 국내에서 지급되거나 국내로 송금된 소득에 대해서만 과세한다. ② 비거주자에게는 제119조 에 따른 국내원천소득에 대해서만과세한다.»대해서만과세한다 is printed without the space in the publisher's text.
Read it at the sourceAbout this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«(1) A resident shall be imposed tax on all income prescribed by this Act; provided, as for a foreign resident who has had his or her domicile or place of residence for not more than five years in total from ten years before the end of the relevant taxable period, a tax shall be imposed only on his or her income paid in or remitted to the Republic of Korea, in cases of taxable income from foreign sources.»Reference only and neither official nor legally effective, in the publisher's own words. This translation is of Act No. 21221 of 23 December 2025, the same Act as the Korean text read here.
Read it at the sourceAbout this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source
«제5조(과세기간) ① 소득세의 과세기간은 1월 1일부터 12월 31일까지 1년으로 한다. ② 거주자가 사망한 경우의 과세기간은 1월 1일부터 사망한 날까지로 한다. ③ 거주자가 주소 또는 거소를 국외로 이전(이하 “출국”이라 한다)하여 비거주자가 되는 경우의 과세기간은 1월 1일부터 출국한 날까지로 한다.»Our translation - not official
Article 5 (Tax period) (1) The tax period for income tax is one year, from 1 January to 31 December. (2) Where a resident dies, the tax period runs from 1 January to the day of death. (3) Where a resident transfers his or her domicile or place of residence abroad and becomes a nonresident, the tax period runs from 1 January to the day of departure.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
Practical notes
No tax treaty was read for this record. Article 3 is Korean domestic law; where a double taxation agreement applies, its residence article decides the case between two states and this one does not.
Nothing published by the National Tax Service was read. Everything here is from the Income Tax Act and its Enforcement Decree as published by the state legal information centre, with the Korea Legislation Research Institute's English translation shown beside the Korean.
The Decree of the Ministry of Finance and Economy made under article 4(2) and 4(4) of the Enforcement Decree, which lists the purposes that make a departure or an entry temporary, was not read.
Article 119 of the Income Tax Act, which lists what counts as Korea-source income for a nonresident, was not read for this record.
- consolidates소득세법 [시행 2026. 7. 1.] [법률 제21221호, 2025. 12. 23., 일부개정]
국가법령정보센터 (Korean Law Information Center), 법제처 · consolidated to 2026-07-01
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
- consolidates소득세법 시행령 [시행 2026. 10. 1.] [대통령령 제36737호, 2026. 9. 30., 일부개정]
국가법령정보센터 (Korean Law Information Center), 법제처 · consolidated to 2026-10-01
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
- reportsINCOME TAX ACT - Statutes of the Republic of Korea
Korea Legislation Research Institute
About this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source
- reportsENFORCEMENT DECREE OF THE INCOME TAX ACT - Statutes of the Republic of Korea
Korea Legislation Research Institute
About this source
The state-funded research institute that produces and hosts the English translations of Korean statutes, at elaw.klri.re.kr under the title Statutes of the Republic of Korea. Its own statistics page counts 3,070 current translations - 1,593 statutes, 1,389 enforcement decrees, 3 enforcement rules and 83 others - against 21,044 former ones. Two addresses matter: /eng_service/lawView.do?hseq=<N>&lang=ENG is the frame, which carries the disclaimer and nothing else, and /eng_service/lawViewContent.do?hseq=<N>&lang=ENG is the text. The hseq identifies a particular translated version of a particular statute, so it behaves like a pinned address. Its own search is broken for an ordinary client: /eng_service/lawTotalSearch.do, /eng_service/lawAllSearch.do and /eng_service/lawTotalSearchList.do?type=abc all answer HTTP 500 with a Java NullPointerException. **The route that works is a POST to /eng_service/lawNameList.do with page=1, searchType1=korean and searchValue=<the Korean statute name>**, which returns the Korean and English titles with their hseq. A session cookie from /eng_service/main.do is required for anything on the site.
Standing: Reports, establishes nothing
Cannot be cited for: **Its translations are not law and it says so on every statute page**: "* Translations provided here are for reference only, and are neither official nor legally effective. * The links provided by an automatic program for the convenience of users may have some errors." It cannot be cited as the text of a Korean statute; the Korean at law.go.kr is. Four divergences were found in a single country's reading and all four change the rule: the English of 소득세법 제1조의2(1)1 attaches 183 days to both the domicile and the residence limb where the Korean attaches it only to the second; the English of 소득세법 시행령 제4조(3)1 says "exceeds 183 days" where the Korean says 183일 이상, 183 or more; the English of 출입국관리법 제18조(1) says a status entitling the holder to "job-seeking activities" where the Korean says 취업활동, employment activity, job-seeking being a different status in the same table; and the English of 재외동포법 제5조(2) makes the military-service bar lapse automatically from 1 January of the year the man turns 41, where the Korean makes it a discretion the Minister of Justice may exercise from that date. **It also lags.** Each translation states the Act it renders: the Immigration Act is translated at Act No. 20677 of 21 January 2025 while the Korean in force on 2 October 2026 is Act No. 21857, and the Enforcement Decree of the Immigration Act is at Presidential Decree No. 35540 of 27 May 2025 against No. 36728 in force. **It does not carry the attached tables** - every Appendix is referred to and none is reproduced - so the status-of-residence lists exist only in Korean. **No translation exists at all for 출입국관리법 시행규칙**, the Enforcement Rules, which carry the stay-period table and the marriage-visa criteria. **Its pages are English with Korean furniture**: the string 법령보기 화면 is printed as a table caption before every article, hundreds of times per document, so a reading from this publisher is a Latin text carrying a non-Latin script in place and `audit:readings` flags every quotation taken near one.
We re-read it every 180 days. More about this source