Laws › Value-added Tax Act › SECTION 1 Transactions Subject to Taxation

Value-added Tax Act — Article 11 (Supply of Services)

부가가치세법 제11조

This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.

(1) A supply of services shall be any of the following, based on any contractual or legal grounds:

1. Offering labor;

2. Allowing others to use facilities, rights, or other goods.

(2) Matters necessary for the scope of supply of services under paragraph (1) shall be prescribed by Presidential Decree.

Korean original (law.go.kr) · Get articles as JSON via API

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