□ For income attributable to 2018

○ Persons who should file a return

1. Resident: An individual with globalincome^* incurred from Korea and abroad who has a domicile in Koreaor has had a place of residence in Korea for 183 days or longer in Korea

2. Non-resident: An individual who is not aresident and has global income* among domestic-source income

* Global income: The sum of interestincome, dividend income, business income, wage & salary income^**,pension income and other income

** In the case of foreign employees subjectto Article 18-2 of the Restriction of Special Taxation Act, wage & salaryincome shall not be included in the global income tax base.

○ Submission of return

1. Submission period: May 1-31, 2019

2. Business operators subject toconfirmation of compliant filing who submitted a document confirming compliantfiling: May 1-June 30, 2019

3. Individuals who left the country duringthe taxable period (Jan. 1-Dec. 31, 2018): A return for income generated fromJan. 1, 2018 through the date of departure should be filed until one day beforethe date of departure.

4. Individuals who leave the country before thedeadline for submission: A return for income attributable to 2018 and incomegenerated from Jan. 1, 2019 through the date of departure should be filed oneday before the date of departure. 

□ Tax rate