(1) Documents under Article 8 shall be served by delivering them in person, mailing them, or using electronic service.
(2) Documents related to notice of, demand for, or forced collection of payment or the Government's orders under tax-related statutes shall be served by registered mail: Provided, That where notice of payment of the amount of interim tax prepayment under Article 65 (1) of the Income Tax Act, written notice of payment to collect said amount under Article 48 (3) of the Value-Added Tax Act, and a tax base return for the national taxes under the subparagraphs of Article 22 (2) are submitted by the statutory due date of return, but where said notice of payment is issued because of a failure to pay all or part of the amount of taxes equivalent to the amount of tax base return and the amount is less than that prescribed by Presidential Decree, such notice of payment may be served by regular mail. <Amended on Jun. 7, 2013; Dec. 31, 2019; Jun. 9, 2020; Dec. 22, 2020; Dec. 29, 2020>
(3) Service of documents in person shall be made upon the person authorized to receive service by a public official of the competent administrative agency at the place where the documents are to be delivered: Provided, That if the person authorized to receive documents does not object, such documents may be delivered at another place.
(4) In cases under paragraphs (2) and (3), if a person authorized to receive documents does not appear at the place where the documents are to be delivered, such documents may be served to his or her employee or any other worker or person who is a resident of the immediate household, who is able to make reasonable judgment, and if the person authorized to receive the documents, his or her employee or any other worker or person who is a resident of the immediate household, who is able to make reasonable judgment, refuses to receive the documents without any reasonable ground, the documents may be left at the place where they are to be delivered.
(5) With respect to service of documents under paragraphs (1) through (4), if a person authorized to receive documents moves his or her domicile or business place, the documents shall be served to the changed domicile or business place after such move is confirmed on the resident registration card.
(6) Where documents are delivered, a recipient shall sign or affix his or her seal on a delivery slip. In such cases, if the recipient refuses to sign or affix the seal, such fact shall be recorded on the delivery slip.
(7) When documents are delivered by regular mail, the head of a competent administrative agency shall prepare and keep a record to confirm the following matters:
1. Title of the documents;
2. Name of a person authorized to receive documents;
3. Place to be served;
4. Date of service;
5. Main details of the documents.
(8) Electronic service shall be provided only if a person authorized to receive documents files an application as prescribed by Presidential Decree: Provided, That where a taxpayer has made voluntary payment of taxes as determined by this Act or other tax-related statutes before notice of payment is served, as prescribed by Presidential Decree, such taxpayer shall be deemed to have applied for the electronic service at the time of such voluntary payment for the amount paid. <Amended on Jan. 1, 2013; Jun. 9, 2020; Dec. 29, 2020>
(9) If a taxpayer fails to read the electronically served documents (limited to those served on the national tax information and communications networks) on two consecutive occasions, he or she shall be deemed to have withdrawn the application for the electronic service as prescribed by Presidential Decree: Provided, That the same shall not apply where the taxpayer pays the full amount of tax as required by the electronically served payment notice, by the due date of payment. <Newly Inserted on Dec. 31, 2022>
(10) Notwithstanding paragraph (8), service of documents may be made either personally or by mail where the electronic service is unable to be made due to a failure of national tax information and communications networks or where any ground prescribed by Presidential Decree exists. <Amended on Dec. 31, 2022>
(11) Specific scope of documents to be provided through electronic service pursuant to paragraph (8) and necessary matters on methods of service shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2022>[This Article Wholly Amended on Jan. 1, 2010]