(1) If a taxpayer erroneously paid or overpaid national taxes or forced collection charge, or if there is an amount of tax to be refunded under tax-related statutes (when any amount of tax is to be deducted from the refundable amount under the tax-related statutes, referring to the remaining amount after deduction), the head of a tax office shall immediately determine such amount of erroneous payment, overpayment, or refundable amount as a refund of national tax. In such cases, any claim filed for the refund of any tax due to erroneous or double payment shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2018; Dec. 22, 2020>
(2) The head of a tax office shall appropriate the amount determined as refundable amount for the payment of national taxes or forced collection charge that fall under any of the following subparagraphs, as prescribed by Presidential Decree: Provided, That the appropriation of national taxes under subparagraph 1 (excluding cases falling under the ground for collection prior to the due date of payment under Article 9 of the National Tax Collection Act) and subparagraph 3 shall be made only if the taxpayer consents to the relevant appropriation: <Amended on Dec. 27, 2010; Dec. 31, 2018; Dec. 22, 2020; Dec. 29, 2020>
1. National taxes to be paid by notice of payment;
2. National taxes in arrears and forced collection charge (including national taxes in arrears in other tax offices and forced collection charge);
3. National taxes to be paid voluntarily under tax-related statutes.
(3) Where appropriation is made under paragraph (2) 2, national taxes in arrears, forced collection charge, and refund of the national taxes shall be deemed to have been extinguished in the equal amount, retroactive to the statutory due date of payment of national taxes in arrears or the date a refund of national taxes arises prescribed by Presidential Decree, whichever is later. <Newly Inserted on Dec. 27, 2010; Dec. 31, 2018; Dec. 22, 2020>
(4) Where a taxpayer is entitled to tax refund under tax-related statutes, the taxpayer may request that such tax amount be appropriated for the payment of national tax under paragraph (2) 1 and 3. In such cases, it shall be deemed that the relevant national tax is paid when the taxpayer requests such appropriation. <Amended on Dec. 27, 2010>
(5) Where a withholding agent has any tax refund from the amount of tax paid after having it withheld at source, he or she shall be paid the remainder of taxes that the person appropriates for the payment of the amount of taxes payable by withholding taxes at source (appropriation of the payment of the amount of taxes payable by withholding taxes at source on any other taxable item may be allowed only when a report on the processing status of tax withholding under the Income Tax Act includes details of appropriation and adjustment thereof): Provided, That in the event that the withholding agent claims immediate refund of taxes or has no amount of tax to pay by withholding taxes at source, the amount of taxes shall be immediately refunded. <Amended on Dec. 27, 2010>
(6) The amount of national tax refund remaining after appropriating under paragraph (2) shall be repaid to the taxpayer within 30 days after the refund of the national tax is determined, as prescribed by Presidential Decree. <Amended on Dec. 27, 2010>
(7) The repayment of the national tax refund under paragraph (6) shall be made by the Bank of Korea with revenues falling under the jurisdiction of the head of a tax office concerned, as prescribed by Presidential Decree. <Amended on Dec. 27, 2010>
(8) Notwithstanding paragraph (6), where the amount of national tax refund remaining after appropriating under paragraph (2) is not more than 100,000 won and it is not refunded within one year from the date when a decision on payment is made, it may be appropriated for national taxes provided for in paragraph (2) 1, as prescribed by Presidential Decree. In such cases, the consent provided for in the proviso of paragraph (2) shall be deemed to exist. <Newly Inserted on Dec. 19, 2017>
(9) When the head of a tax office requests the return of the amount which has been already appropriated or paid upon revocation of the determination on refund of national tax, the provisions of the National Tax Collection Act concerning the notification, demand, and forced collection shall apply mutatis mutandis. <Amended on Dec. 27, 2010; Dec. 19, 2017; Dec. 22, 2020>
(10) Notwithstanding paragraph (1), in cases falling under the main clause of Article 47-4 (6), paragraph (1) shall not apply. <Newly Inserted on Dec. 31, 2011; Dec. 20, 2016; Dec. 19, 2017>
(11) Where income, profits, property, acts, or transactions subject to taxation are attributed to the holder of the legal title other than the person to whom all of them are substantially attributed (hereafter in this paragraph referred to as "beneficial owner") and the imposition of a tax on the holder of the legal title is revoked and the beneficial owner pays the tax as a person liable for tax payment, the amount verified to be paid by the beneficial owner shall be deducted from the amount of tax he or she already paid and where there is any amount remaining after deduction, it shall be refunded to the beneficial owner. <Newly Inserted on Dec. 31, 2019>[This Article Wholly Amended on Jan. 1, 2010]