Run up enough Korean tax arrears and you may not be able to leave the country. National Tax Collection Act Article 113 says the NTS Commissioner shall request a travel ban from the Minister of Justice for people who, without good reason, owe 50 million won or more in national taxes and fall within a class set by Decree. Decree Article 103 fixes the amount at 50 million won and narrows the class to those meeting one of six circumstances whose debt can’t be secured by attachment, sale, collateral or a guarantor and who the tax office finds may evade collection. Once arrears drop below 50 million, the ban must be lifted.
1. 50 million won or more + one of six circumstances + no security and a risk of evasion — all three (Act Art. 113, Decree Art. 103).
2. Circumstances: family emigrated; US$50,000+ sent abroad in 2 years; US$50,000+ foreign assets; named on the list; 3 trips or 6 months abroad in a year; a fraudulent-transfer suit.
3. Below 50 million and the lift must be requested promptly — owing 60 million, paying 10,000,001 won does it (Decree Art. 104).
Checker
Updates as you choose. The final call that the claim can’t be secured and evasion is feared is the tax office’s; this shows only the statutory conditions. “Without good reason” in Art. 113(1) is also weighed by the authorities.
The provisions
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Act Art. 113(1) | The Commissioner shall request a travel ban under Immigration Act Art. 4(3) for persons in a Decree class who, without good reason, owe national taxes of 50 million won or more (at or above a Decree amount) | “Shall”, not “may” |
| Act Art. 113(3) | Where collection, attachment or collateral removes the grounds, the lift shall be requested immediately | — |
| Decree Art. 103(1) | The amount is 50 million won | — |
| Decree Art. 103(2) | Persons meeting any of the items below whose tax claim can’t be secured by attachment, public sale, collateral or a guarantor’s bond and who the tax office finds may evade collection | Revised 28 Feb 2025 |
The six: (1) a spouse or lineal relative has emigrated (including 3+ years abroad); (2) US$50,000 or more sent abroad in the two years to the request; (3) foreign assets of US$50,000 or more found; (4) named as a high-value habitual defaulter; (5) in the last year, without good reason, 3 or more trips abroad or 6 months or more there; (6) facing a fraudulent-transfer suit or a suit over a sham contract. The Commissioner must state which applies and why the claim can’t be secured (para. 3).
Three checks — our example
| Case (our example) | Result | Worth noting (ours) |
|---|---|---|
| Arrears 48 million; five business trips last year | Not covered | Under 50 million |
| Arrears 60 million; US$60,000 sent abroad in two years; nothing attached | Request required | Subject to the evasion finding |
| Arrears 60 million; a circumstance applies; a house attached covering the debt | Not covered | Secured, so the conditions fail |
Lifting splits in two too. If payment or cancellation brings arrears below 50 million won, or the Article 103(2) conditions go, the lift must be requested without delay (Decree Art. 104(1)); for a concrete business plan abroad, the death of a lineal relative living abroad, or one’s own medical treatment, it may be requested where no flight risk is found (para. 2). Owing 60 million, paying 10,000,001 won or more brings it to 49,999,999 won or less (our sum).
If you can’t pay, look first at extensions and instalments — in payment deadline extension.
Checklist
- ☐ Are national tax arrears 50 million won or more (check the notice for penalties)?
- ☐ Does any of the six apply?
- ☐ Is the debt secured by attachment, collateral or a guarantor?
- ☐ Must you travel? Papers for a lift (business, a death, treatment)
Questions that remain
Is it the same for local tax arrears?
We read only the National Tax Collection Act; local taxes have their own Act.
How long does a ban last?
The ban itself is imposed by the Minister of Justice under Immigration Act Art. 4(3); we didn’t open that Act to check durations.
Sources
- Korean law database (law.go.kr) — National Tax Collection Act Art. 113 — source (current text, effective 2 October 2026, Act No. 21490; checked 21 October 2026). Duty to request a ban for arrears of 50 million won or more, notification, lifting.
- Korean law database — National Tax Collection Act Enforcement Decree Arts. 103, 104 — source (effective 1 October 2026, Decree No. 36126; checked 21 October 2026). 50 million won, the six circumstances with no security and evasion risk, mandatory and discretionary lifting.
- Not read. The Immigration Control Act’s periods and procedure; the Local Tax Collection Act.
- What we added. The “worth noting” column and the Korean everyday gloss.
Where to check further
- Your tax office — arrears, instalments, lifting requests.
Written on 21 October 2026. The content is from the source; the glosses are ours.
