Where a Korean national residing abroad exports payment means falling under any of the following subparagraphs or pays abroad, the Korean national residing abroad shall be equally treated with a foreign nationality Korean in the application of Articles 15 and 17 of the Foreign Exchange Transactions Act:
1. Proceeds from sale or disposal of the real estate in cases of the disposal by sale or by expropriation of the real estate in the Republic of Korea which has been possessed by a Korean national residing abroad before residing abroad;
2. Payment means imported or paid from abroad into the Republic of Korea.[This Article Wholly Amended on Mar. 14, 2008]