Owe Korean national tax for long enough, in large enough amounts, and your name can be published. National Tax Collection Act Article 114 lets the NTS Commissioner publish a defaulter’s details and arrears where national taxes more than a year in arrears total 200 million won or more. Not while an appeal is pending, and Decree Article 105 excludes cases where the paid ratio is 50/100 or more, among others. The ratio is (B + C) ÷ (A + B): A is the arrears at 31 December of the prior year, B what was paid in the prior two years, and C what was paid from 1 January to the day before the National Tax Information Committee meets.
1. Over-a-year arrears totalling 200 million won or more can be published (Act Art. 114(1)).
2. Paid ratio (B + C) ÷ (A + B) of 50% or more is excluded (Decree Art. 105(2)1).
3. Three or more arrears, each over a year, 200 million or more, with the ability to pay: up to 30 days’ detention (Art. 115). With A at 250 million and B at 0, C must reach 125 million for 50%.
Checker
Updates as you type. “Over a year” is counted back one year from 31 December of the year before publication (Decree Art. 105(1)). Rehabilitation plans and committee discretion are further exclusions not shown here. “More to pay” solves (B + C) ÷ (A + B) = 50% for C (our sum).
The provisions
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Act Art. 114(1) | Notwithstanding Framework Act Art. 81-13, where national taxes more than a year past the default date total 200 million won or more, the Commissioner may publish the defaulter’s details and arrears — but not while an appeal is pending or in Decree cases | Exception to confidentiality |
| Decree Art. 105(1) | “More than a year” is counted back one year from 31 December of the year before publication | Reference date |
| Decree Art. 105(2)1 | Paid ratio = (B + C) ÷ (A + B) of 50/100 or more | Revised 27 Feb 2026 |
| Decree Art. 105(2)2, 3 | Collection deferred under an approved rehabilitation plan, or paying on its schedule; the committee finds publication pointless or inappropriate given assets, minority and so on | — |
| Act Art. 115(1) | (1) 3 or more arrears, each over a year, totalling 200 million or more; (2) able to pay but not paying without good reason; (3) the committee resolves detention is needed — all met, the court may on the prosecutor’s request detain for up to 30 days | Detention |
A, B and C are as the Decree defines them: A, arrears at 31 December of the year before the planned publication; B, arrears paid in the two years before; C, arrears paid from 1 January of that year to the day before the committee meets.
Three checks — our example
| Case (our example) | Paid ratio | Result (our sum) |
|---|---|---|
| A 250 million, B 0, C 0 | 0% | May be published |
| A 150 million, B 100 million, C 50 million | 60% | (100m + 50m) ÷ (150m + 100m) → excluded |
| A 300 million, B 60 million, C 0 | 16.7% | 60m ÷ 360m → may be published |
Solving (B + C) ÷ (A + B) = 50% for C gives C = (A − B) ÷ 2 (our sum). In the first case that’s 125 million won before the committee; in the third, 120 million. And if over-a-year arrears drop below 200 million, the ratio no longer matters.
Being listed is one of the travel-ban circumstances (Decree Art. 103(2)4) — see travel ban checker. Penalty relief for late returns is in late return penalty relief.
Checklist
- ☐ Over-a-year arrears at 31 December of last year
- ☐ What you paid in the previous two years (B)
- ☐ What you can pay before this year’s committee (C)
- ☐ Disputed tax: is an appeal pending?
Questions that remain
Where and when is the list published?
Article 114(2) borrows Framework Act Art. 85-5(2)–(6) for selection and method; we didn’t open those.
Do local taxes use the same line?
Local taxes have their own collection Act; the figures here are for national tax.
Sources
- Korean law database (law.go.kr) — National Tax Collection Act Arts. 114, 115 — source (current text, effective 2 October 2026, Act No. 21490; checked 21 October 2026). Publication at 200 million won over a year, appeal exclusion, detention conditions and 30 days.
- Korean law database — National Tax Collection Act Enforcement Decree Art. 105 — source (effective 1 October 2026, Decree No. 36126; para. 2 revised 27 February 2026; checked 21 October 2026). Reference date, the 50% ratio (B + C) ÷ (A + B) with A, B, C, rehabilitation and committee exclusions.
- Not read. Framework Act Art. 85-5 (selection, method); 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 and a payment plan.
Written on 21 October 2026. The content is from the source; the glosses are ours.
