Any taxpayer shall perform his or her liability in good faith and sincerity. The same shall apply to any tax officials in performing their duties.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 1 Principles of Imposition of National Taxes
Framework Act on National Taxes — Article 15 (Good Faith and Sincerity)
국세기본법 제15조
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.
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