Tag: tax office korea

  • Before You Sign a Lease in Korea: What the Landlord Must Show

    Before You Sign a Lease in Korea: What the Landlord Must Show

    Before you sign a lease in Korea, the landlord must show you two records. One is the fixed-date history of the house. The other is proof that taxes are paid. Article 3-7 of the Housing Lease Protection Act has required this since April 2023. A third record, the building’s register certificate, you can pull yourself for 1,000 KRW online.

    This guide shows where each record comes from, what you need to request it, and which part of each record answers which question. It also covers what the broker must explain, and what the standard contract lets you do if something was hidden. It does not tell you whether a house is safe to rent.

    What this guide covers
    01 What the landlord must show you
    02 How to read the register certificate
    03 How to check the landlord’s unpaid taxes
    04 How to see earlier fixed dates on the house
    05 What the broker must explain
    06 What the contract lets you do if something was hidden
    07 What to say at the counter
    08 Frequently asked questions

    What the landlord must show you

    Rule verified September 2026 · Housing Lease Protection Act, Article 3-7

    Article 3-7 of the Housing Lease Protection Act (주택임대차보호법) lists two things the landlord must present when the contract is made. For each one, the landlord has a second option: consent, given before signing, to let you look the record up yourself.

    What the landlord must present
    Housing Lease Protection Act, Article 3-7 · added 18 April 2023
    Record Korean Or instead
    Fixed-date dates, rent and deposit information for the house 확정일자 부여일, 차임 및 보증금 등 정보 Consent to your request at a fixed-date office (Article 3-6 (4))
    Tax payment certificates, national and local 납세증명서 (국세 · 지방세) Consent to your viewing of unpaid national and local taxes

    Either way, the law expects the information to reach you by the time you sign. The duty covers contracts made after the article took effect. Sections 3 and 4 below show how to use each consent route.

    How to read the register certificate

    Fees verified September 2026 · Real Estate Registration Act, Article 19 · fee rule, Articles 2 and 3

    The register certificate (등기사항증명서) is the public record of the property. Article 19 of the Real Estate Registration Act (부동산등기법) lets anyone view it or get a certified copy for a fee, at any registry office. You do not need the landlord’s consent. The Internet Registry Office (인터넷등기소) offers the same record online.

    Register certificate fees
    Supreme Court fee rule for registration certificates · in force since 1 August 2025
    How Fee
    Certified copy, online or at a kiosk 1,000 KRW
    Certified copy at a registry office 1,200 KRW, up to 20 pages
    View only, online 700 KRW
    View only, at a registry office 1,200 KRW

    Article 15 (2) of the Act splits every record into three parts. Each part answers a different question.

    The three parts of a register record
    Real Estate Registration Act, Article 15 (2)
    Part Korean What it records
    Title section 표제부 The property itself: address, structure and area
    Section A 갑구 Ownership
    Section B 을구 Rights other than ownership, such as mortgages (저당권 and 근저당권), jeonse rights (전세권) and registered leases (임차권)

    The standard contract’s first page asks for the address and area of the home. Those lines can be read against the title section. The person signing as landlord can be read against the owner in Section A. Section B is where earlier claims on the property appear.

    How to check the landlord’s unpaid taxes

    Rules verified September 2026 · National Tax Collection Act, Article 109 · Local Tax Collection Act, Article 6

    Two parallel laws let a tenant view a landlord’s unpaid taxes. One covers national taxes, the other local taxes. The rules match on almost every point.

    Viewing the landlord’s unpaid taxes
    National Tax Collection Act Article 109 · Local Tax Collection Act Article 6 · their Enforcement Decrees
    National taxes (국세) Local taxes (지방세)
    Where to apply Any tax office (세무서) The head of the local government
    When Before the contract, or after signing until the lease starts Same
    Consent Needed, with one exception below Same
    Without consent After signing, if the deposit is over 10 million KRW, until the lease starts. The office then tells the landlord Same, over 10 million KRW
    What to bring Application form, proof of the landlord’s consent (or the contract, if no consent is needed), your ID Same
    What you see Reported but unpaid tax, tax billed but not yet due, and arrears Arrears, tax billed but not yet due, and reported but unpaid tax

    One timing rule applies to national tax. Tax the landlord reported but did not pay shows up 30 days after the filing deadline. For global income tax, it is 60 days (Enforcement Decree, Article 97 (3)).

    The consent-free route opens only after you sign. The standard contract has a special term that fits this window. It lets you cancel before the lease starts without losing the earnest money (section 6).

    How to see earlier fixed dates on the house

    Every fixed date given on a house goes into a register kept by the fixed-date office. Article 3-6 (4) of the Act lets a person about to sign a lease request that information, with the landlord’s consent. Annex 1 of the standard contract names this check for multi-household houses (다가구주택), where several tenants share one building.

    What to hand in
    ✓ The request form (임대차 정보제공 요청서, Form 3 of the Ministry of Justice rule)
    ✓ The landlord’s consent form (임대인의 동의서)
    ✓ Proof of that consent, such as the landlord’s seal certificate (인감증명서), signature certificate (본인서명사실확인서) or a copy of the landlord’s ID

    Under Article 6 (2) of the Enforcement Decree, you receive four items. They are the property, the date of each fixed date, the rent and deposit, and the lease terms. Names of other tenants are not included. The fee is 600 KRW per request, with 50 KRW more per page over 10.

    Apply at a fixed-date office: a community center (동 주민센터), a registry office, or a court. The same offices that stamp fixed dates keep this record.

    What the broker must explain

    A licensed broker (개업공인중개사) must check and explain the property before the deal is closed. The broker must also show the documents behind the explanation, such as the register certificate. For a housing lease, the Enforcement Decree adds items that apply only to leases.

    The full list also covers the building’s condition, facilities and surroundings. The items below are the ones tied to the lease and the deposit.

    Lease items the broker must explain
    ✓ Rights on the property: ownership, jeonse, mortgage, surface and lease rights
    ✓ The price of the deal, the brokerage fee and how each is worked out
    ✓ The management fee and how it is worked out
    ✓ The landlord’s duty to present information (Article 3-7), and the protection for small deposits (Article 8)
    ✓ The move-in household confirmation (전입세대확인서) under the Resident Registration Act
    ✓ For private rental housing, the deposit guarantee under the Special Act on Private Rental Housing
    ✓ That you can request fixed-date information and view the landlord’s unpaid taxes (Article 25-3)

    The broker writes these items into the explanation form (중개대상물 확인·설명서), signs it and gives each side a copy when the contract is written. The broker keeps a copy for three years. Article 17 of the Act also requires the broker’s registration certificate to hang where you can see it in the office.

    What the contract lets you do if something was hidden

    The standard lease contract prints a special term for this situation. It covers senior lease information the landlord did not disclose, and unpaid taxes above an amount written in the blank. If you find either, you may cancel before the lease starts. You keep the earnest money, notwithstanding Article 5 of the contract.

    Article 5 is the normal rule: before the intermediate payment, the tenant can cancel only by giving up the earnest money. The special term is the exception, and it only works if the amount blank is filled in when you sign.

    What to say at the counter

    Tax offices, community centers and registry offices run in Korean. Show the Korean line on your phone, or read the romanized line aloud.

    미납국세 열람 신청하러 왔습니다.
    Mi-nap-guk-se yeol-lam sin-cheong-ha-reo wat-seum-ni-da.
    “I am here to apply to view unpaid national taxes.”
    Say this at a tax office. Any tax office takes it.
    미납지방세 열람 신청하러 왔습니다.
    Mi-nap-ji-bang-se yeol-lam sin-cheong-ha-reo wat-seum-ni-da.
    “I am here to apply to view unpaid local taxes.”
    Say this at the city, county or district office.
    임대차 정보제공 요청하러 왔습니다.
    Im-dae-cha jeong-bo-je-gong yo-cheong-ha-reo wat-seum-ni-da.
    “I am here to request lease information.”
    Say this at a community center for the fixed-date record.
    임대인 동의서 가져왔습니다.
    Im-dae-in dong-ui-seo ga-jyeo-wat-seum-ni-da.
    “I brought the landlord’s consent form.”
    Say this as you hand over the consent papers.
    등기사항증명서 발급해 주세요.
    Deung-gi-sa-hang-jeung-myeong-seo bal-geu-pae ju-se-yo.
    “Please issue a register certificate.”
    Say this at a registry office. Have the address ready.

    Frequently asked questions

    What should I check before signing a lease?
    Three records cover the main points. The register certificate shows the owner and any mortgages. The landlord’s unpaid taxes are one of the two lines the contract’s first page asks about. The fixed-date record shows earlier tenants’ deposits in the same house. The landlord must present the last two, or consent to your looking them up.
    Can I check the landlord’s taxes without consent?
    Only after you sign, and only if the deposit is over 10 million KRW. The window closes on the day the lease starts. The tax office or local government then notifies the landlord that you looked.
    What if the landlord will not consent?
    Consent is only one of the landlord’s two options. Article 3-7 still requires the landlord to present the tax payment certificates and the fixed-date information when the contract is made.
    Does the broker have to tell me about these checks?
    Yes. Article 25-3 of the Licensed Real Estate Agents Act covers this. On a housing lease, the broker must explain both routes: requesting fixed-date information and viewing the landlord’s unpaid taxes.
    What is the Korean rent deposit system?
    The standard contract sets the deposit apart from monthly rent. The tenant pays the deposit in stages, earnest money, intermediate and final payment. At the end, the landlord returns the deposit at the same time the tenant hands back the home (Article 9).
    Renting a home in Korea
    Korean Standard Lease Contract in English: What Each Part Says
    The official translation in three languages, and what each page, article and annex asks you to fill in.
    Before You Sign a Lease in Korea: What the Landlord Must Show
    The records the landlord must present, the landlord’s unpaid taxes, and how to read the register certificate.
    Fixed Date in Korea for Foreign Tenants: Protect Your Deposit
    Why your change-of-residence report is the move-in report, and where to get a fixed date for 600 KRW or less.

    Official sources

    Every rule here comes from the pages below. Laws and fees change, so open the page before you act on it.

    · Housing Lease Protection Act (주택임대차보호법) · Article 3-6 · Article 3-7
    · Enforcement Decree of the Housing Lease Protection Act · Article 6, what information is given
    · Ministry of Justice rule on fixed dates (주택임대차계약증서상의 확정일자 부여 및 임대차 정보제공에 관한 규칙) · full text, Articles 7 and 8
    · Real Estate Registration Act (부동산등기법) · Article 15 · Article 19
    · Supreme Court fee rule (등기사항증명서 등 수수료규칙) · full text, Articles 2 and 3
    · National Tax Collection Act (국세징수법) · Article 109 · Enforcement Decree Article 97
    · Local Tax Collection Act (지방세징수법) · Article 6 · Enforcement Decree Article 8
    · Licensed Real Estate Agents Act (공인중개사법) · Article 25 · Article 25-3 · Enforcement Decree Article 21
    Information verified as of September 2026. Laws and fees are amended from time to time. Confirm the details with the office before you go. For questions about your stay, call the Immigration Contact Center at 1345.
    This site is not affiliated with the Korean government. Always confirm details with the official source.