Value-added taxes shall be imposed on the following transactions:
1. Supply of goods or services by entrepreneurs;
2. Importation of goods.
Laws › Value-added Tax Act › CHAPTER I GENERAL PROVISIONS
Value-added Tax Act — Article 4 (Taxable Objects)
부가가치세법 제4조
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.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool: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