Appointing a Korean Tax Representative (납세관리인) for Property You Own from Abroad

Why the appointment matters

Under Article 139(1) of the Framework Act on Local Taxes, a taxpayer who has no domicile or residence in Korea, or who is moving abroad, is required to appoint a tax representative (납세관리인) to handle local-tax matters. Property tax on land, buildings and housing is a local tax, so this rule applies to an overseas owner of Korean real estate. If no appointment is reported, the local government may itself designate the person managing the property as the representative (Article 139(3)).

The practical effect is delivery. When a tax representative is on file, tax bills and demand notices are served at the representative’s address (Article 28(4)). Without one, a notice addressed to an owner abroad may fall under public-notice service: where the address is overseas and service is difficult, the document is deemed served fourteen days after the main contents are publicly posted (Article 33(1)1). Payment deadlines and late-payment consequences can then run without the owner ever receiving the bill.

A family may rely on a relative in Korea to receive the notice informally and pay it. That arrangement is not a reported appointment, and it can be disrupted when the relative’s circumstances change. The appointment puts the same arrangement on a formal footing that the office recognises and that the owner can change.

• Framework Act on Local Taxes (Korean text, Articles 28, 33 and 139)

What a tax representative is, and is not

The representative handles matters concerning local taxes: receiving notices, paying, and making filings or inquiries about the owner’s tax position. The appointment does not give authority to sell, mortgage or divide the property, to sign contracts, or to act in an inheritance. Those need separate instruments, such as a specifically worded disposal power of attorney or an inheritance-division authorisation that meets registry requirements.

National taxes are handled separately. Capital-gains tax on a sale, comprehensive real-estate holding tax and inheritance tax are national taxes under the Framework Act on National Taxes, which has its own tax-representative rule (Article 82) and its own filing with the district tax office. Article 82(2) permits an attorney, a certified tax accountant, or a CPA entered in the tax-accountant or CPA tax-agency register under the Certified Tax Accountant Act to be appointed for national-tax matters. Under Article 82(6), a non-resident heir who asks a financial institution to pay out, transfer or re-register inherited assets must first appoint and report a tax representative, obtain the tax office’s confirmation and submit it to the institution. A local-tax appointment with the city or county does not cover these.

The Framework Act on Local Taxes does not restrict who may serve. In practice the representative is a trusted relative in Korea or a professional. Because local-tax assessment and demand documents will be served on that person, reliability, continuity and a clear understanding of what they are expected to do matter more than the formality. A change or dismissal must also be reported (Article 139(2), second sentence).

• Framework Act on National Taxes (Korean text, Article 82)

How the appointment is filed

The appointment is reported to the head of the local government that assesses the property, using the nationally prescribed form. The Enforcement Decree (Article 77) requires the taxpayer’s name and address, the representative’s name and address, and the reason for the appointment; the Enforcement Rule (Article 50) designates the form (Form 423), with a separate form for changes and dismissals (Form 424).

Ask the local tax department which filing channels it offers for this report and what each requires. An online channel, where offered, may depend on Korean identity verification that an owner living abroad cannot complete. If the owner cannot use an available online channel, confirm the accepted alternative and the authorisation and identity evidence required for any filing made by a person acting for the owner. Confirm with the same office which supporting documents and which overseas certification, such as consular notarisation or an apostille, it requires for an authorisation signed abroad.

Where the owner’s own Korean identity number is old or was cancelled after emigration, confirm with the office how the taxpayer is identified in its records before filing. A mismatch between the tax record, the title register and the owner’s current passport can arise in inherited land and is easier to resolve before a deadline than after one.

• Wetax: local-tax portal
• Property-tax notices while living overseas

Property-tax basics an overseas owner should know

• The assessment date is 1 June each year (Local Tax Act, Article 114). The person who actually owns the property on that date is liable for the year (Article 107(1)).
• Co-owners are each liable for their share; if no share is recorded, shares are treated as equal (Article 107(1)1). A notice may nonetheless reach only one co-owner’s address.
• Inherited property that has not been registered in the heirs’ names and for which no de facto owner has been reported is assessed to the principal heir defined by ministerial rule (Article 107(2)2). Check whether old family land is still assessed this way.
• Payment periods: land 16–30 September; buildings 16–31 July; housing half on 16–31 July and half on 16–30 September, except that an annual amount of ₩200,000 or less may be collected in July in full where the local ordinance so provides (Article 115(1)).
• Electronic service is made only on the application of the person entitled to receive service (Framework Act on Local Taxes, Article 30(7)). It is made to a registered e-mail address, to the local-tax system’s electronic mailbox, or to a linked network’s electronic notice box; access to the electronic mailbox uses a digital certificate or another identity-verification method notified by the Minister (Article 28(1)). A taxpayer may also report a specific address or business premises for service (Article 29), but a foreign address does not remove the public-notice risk described above.

• Local Tax Act (Korean text, Articles 107, 114 and 115)

Choosing a representative and putting the arrangement in writing

• Decide who will receive notices, who will pay, and how the owner will receive copies of bills and payment confirmations. Agree this in writing with the representative even when they are family.
• Keep the representative’s address current with the tax office, since assessment and demand documents are served at the representative’s address or business premises on file.
• Record the parcels covered. If the family also holds land in another city or county, each local government needs its own filing.
• Review the arrangement when the representative’s circumstances change, and when the property changes hands or is inherited. The appointment does not carry over to a new owner.
• Do not treat the appointment as tax advice. Whether an assessment is correct, whether an exemption applies and how a later sale will be taxed are separate questions.

How the initial review works

• Send a short description, your current country and time zone, and any deadline. Please wait for document-transfer instructions before sending identity documents.
• The attorney checks the requested scope and any conflict of interest, then proposes the review, fee and expected delivery date by email. An English video consultation can be arranged by appointment.
• For an agreed initial review, receive an English summary of the issues, missing documents and recommended next steps. The scope may include a document checklist or an authority-by-authority action plan.
• Fees depend on the records and questions to be reviewed. Any filing, translation, certification, government charges or continuing work is identified separately in the proposal. Sending an inquiry does not start a paid engagement.

What this office can do

An English legal review can confirm which local governments assess the family’s parcels, obtain the current assessment and payment position with the owner’s certified authorisation, prepare the appointment form and the authorisation for signature abroad, and lodge the filing. Acting as the named representative, receiving notices on a continuing basis or handling payments requires an expressly agreed engagement and is not started by an inquiry.

This guide states the law as published on the dates cited and explains general procedure. The report form is prescribed nationally, but supporting documents, certification requirements and processing arrangements should be confirmed with the receiving local government, and tax calculation or return preparation is outside the legal review.

• Legal support for overseas owners
• What changes on your Korean title after naturalisation
• Find and verify family-owned land