Where any value-added tax to be paid by a trustee under Article 3 (2) is in arrears, compulsory collection may be made only for the relevant trust property, notwithstanding Article 31 of the National Tax Collection Act.[This Article Newly Inserted on Dec. 22, 2020]
Laws › Value-added Tax Act › SECTION 1 Decisions
Value-added Tax Act — Article 58-2 (Special Cases concerning Compulsory Collection of Trust Property)
부가가치세법 제58조의2
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For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool: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