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Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 12825 of December 23, 2014), Republic of Korea

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Year of Version 2015 Dates Adopted: July 15, 1949 Type of Text IP-related Laws Subject Matter Other Notes This consolidated version of the Income Tax Act of 1949 incorporates all the amendments up to Act No. 12825 of December 23, 2014, which entered into force on January 1, 2015 (see Addenda for a listing of the Amendment Acts and dates of entry into force thereof).

Chapter IV, Section 1, Article 119 of the consolidated version of the Act refers to the taxation of domestic source income earned by non residents, including, inter alia, income derived from intellectual property rights enumerated under Article 119(10).


Available Texts Main text(s) Main text(s) Korean 소득세법 (1949년7월15일에 제정된 법률 제33호는 2014년12월23일의 법률 제 12825호 개정에 이르기까지 수차례 개정이 이루어짐) PDF HTML
Related Legislation Supersedes (3 text(s)) Supersedes (3 text(s))
Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 12738 of June 3, 2014)(KR247)
Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 12169 of January 1, 2014)(KR187)
Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 12420 of May 28, 2014)(KR246)
Is superseded by (2 text(s)) Is superseded by (2 text(s))
Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 13206 of March 10, 2015) (KR249)
Income Tax Act (Act No. 33 of July 15, 1949, as amended up to Act No. 13282 of May 13, 2015) (KR250)


WIPO Lex No. KR248