Where a person to receive documents pursuant to Article 8 reports to the Government a place to be served, either his or her domicile or business office, as prescribed by Presidential Decree, the documents shall be served on the reported place. When such place is changed, the same shall also apply.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 3 Service of Documents
Framework Act on National Taxes — Article 9 (Report on Place to Be Served)
국세기본법 제9조
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.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool:
https://mcp.apify.com?tools=kr-data/korea-law