27th Dec 2017 

                                                                                                                                                   Written by Ji, Yun Sil CTA

                                                                                                                                                   Translated by Park, Eun Kyung

1.Outline

Taxationfor the religious man's income was discussed first in 1968.

Thelaw was submitted to the government in 2013 and was legalized in 2015 afterdiscussing for 2 years. It is enforced on 1^st Jan 2018 after 2 year'sgrace period.

Letme introduce the object and filing way for it.

2.Definition for the religious man's income

1.Definition

1)Worker related to religion has activity as religious ceremony etc and get theincome for it.

· Worker related to religion : minister, monk, father(catholic) etclisted by head of National Statisical Office.

·Religiousgroup: A nonprofit according to the civil law article 32.

2)Income for the taxation

Theincome from the religious group.

Honorarium,monthly salary, Buddhist alms. Etc

·Nontaxation income: his or her own school expense, meal, cost compensatory pay,child care expense for under 6 year old child. Benefit for the offering house.

3.Filing way

Inprinciple it should be filed as other incomes but it can be filed withwithholding tax as earned income or filing as general income