The purpose of this Act is to ensure legal relations concerning the national taxes, to promote the impartiality of taxation, and to contribute to facilitating taxpayers’ fulfillment of their tax obligations, by providing for fundamental and common matters concerning the national taxes and matters concerning the rights and duties of taxpayers and the protection of their rights. <Amended on Dec. 20, 2016>[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 1 Common Provisions
Framework Act on National Taxes — Article 1 (Purpose)
국세기본법 제1조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.