The terms used in this Act are defined as follows: <Amended on Dec. 22, 1976, Dec. 5, 1978; Dec. 31, 1981; Aug. 7, 1984; Dec. 30, 1989; Dec. 31, 1993; Mar. 24, 1994, Dec. 6, 1995; Dec. 30, 1996; Dec. 28, 1998; Aug. 31, 1999; Dec. 29, 2000; Dec. 18, 2002; Dec. 30, 2003; Jan. 5, 2005; Dec. 30, 2006; Jul. 19, 2007; Dec. 31, 2007; Jan. 1, 2010; Mar. 31, 2010; Dec. 31, 2011; Jan. 1, 2013; Dec. 31, 2018; Jun. 9, 2020; Dec. 22, 2020; Dec. 21, 2021>
1. The term "national taxes" means any of the following taxes imposed by the State:(a) Income tax;(b) Corporate tax;(c) Inheritance tax and gift tax;(d) Value-added tax;(e) Individual consumption tax;(f) Liquor tax;(g) Stamp tax;(h) Securities transaction tax;(i) Education tax;(j) Special rural development tax;(k) Comprehensive real estate holding tax;
2. The term "tax-related statutes" means the Acts which prescribe the items and rates of the national taxes, the National Tax Collection Act, the Restriction of Special Taxation Act, the Adjustment of International Taxes Act, the Punishment of Tax Evaders Act and the Procedure for the Punishment of Tax Evaders Act;
3. The term "withholding" means that a withholding agent collects national taxes (excluding additional taxes related thereto) under tax-related statutes;
4. The term "additional tax" means an amount collected in addition to the amount of tax calculated in accordance with tax-related statutes in order to ensure the faithful fulfillment of duties prescribed in this Act and other tax-related statutes;
5. Deleted. <Dec. 31, 2018>
6. The term "forced collection charge" means expenses incurred in the seizure, safekeeping, transport, and sale (if the sale is conducted by any agent, including commissions therefor) of any property under the National Tax Collection Act governing forced collection;
7. The term "local taxes" means items of taxes prescribed under the Framework Act on Local Taxes;
8. The term "public charges" means claims that can be forcibly collected as prescribed in the National Tax Collection Act, excluding national taxes, customs, provisional import surtax, local taxes, and forced collection charge related thereto;
9. The term "person liable to pay taxes" means persons liable to pay national taxes under tax-related statutes (excluding an obligation to collect and pay national taxes);
10. The term "taxpayer" means persons liable to pay taxes (including persons jointly and severally liable for tax payment and persons secondarily responsible for tax payment or guarantors if they become liable for tax payment on behalf of a taxpayer) and persons liable to collect and pay national tax under tax-related statutes;
11. The term "person secondarily liable to pay taxes" means a person liable to pay taxes on behalf of a taxpayer unable to fulfill his or her liability to pay taxes;
12. The term "guarantor" means a person who guarantees the payment of national taxes or forced collection charge by taxpayers;
13. The term "taxable period" means a period to be a basis for calculating tax base of a national tax under tax-related statutes;
14. The term "tax base" means the quantity or value of a taxable object to constitute a direct basis for calculating the amount of tax under tax-related statutes;
15. The term "tax base return" means a return stating the tax base of national tax and other matters necessary for payment or refund of national tax;15-2. The term "revised tax base return" means a return to revise items in the tax base return originally filed;
16. The term "statutory due date of return" means the term in which a tax base return is to be submitted under tax-related statutes;
17. The term "tax officials" means any of the following persons:(a) The Commissioner of the National Tax Service, the commissioner of a regional tax office, the head of a tax office or public officials under his or her control;(b) Where the head of a customs office is in charge of the affairs related to national taxes under tax-related statutes, the head of the customs office or public officials under his or her control;(c) Deleted; <Dec. 31, 2011>
18. The term "information and communications networks" means information and communications system to collect, process, store, search, send, or receive information utilizing telecommunications facilities and equipment under subparagraph 2 of Article 2 of the Framework Act on Telecommunications or telecommunications facilities and equipment and computers as well as computer technologies;
19. The term "electronic filing" means a return made by means of the information and communications networks designated and publicly notified by the Commissioner of the National Tax Service (hereinafter referred to as "national tax information and communications networks") of documents related to returns pursuant to this Act or other tax-related statutes, such as returns of tax base, etc.;
20. The term "related person" means a person who has relationship falling under any of the following items with the principal. In such cases, the principal shall be deemed the related person of such related person when this Act and other tax-related statutes apply:(a) Relationship by blood prescribed by Presidential Decree such as blood relative, relative by marriage, etc.;(b) Economic relationship prescribed by Presidential Decree, such as an executive officer or employee;(c) Management control relationship prescribed by Presidential Decree, such as a stockholder and investor;
21. The term "tax investigation" means any activity involving inquiries to determine or correct the national tax base and an amount of such tax and inspection or investigation of relevant books, documents, or other articles (hereinafter referred to as "book, etc.") or issuance of an order for submission thereof.[Title Amended on Dec. 31, 2007]