When security for tax payment is sold, notwithstanding Article 36, the national tax and the forced collection charge shall be collected from the proceeds of sale in preference to other national taxes, forced collection charge, and local taxes. <Amended on Dec. 31, 2018; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 1 Priority of National Taxes
Framework Act on National Taxes — Article 37 (Priority of National Tax with Security)
국세기본법 제37조
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.