Article 1 (Purpose) The purpose of this Ordinance is to provide for matters mandated by the Framework Act on Local Taxes and the Enforcement Decree of the same Act, and the matters necessary for the enforcement thereof.

Article 2 (Relationship to Statutes and Regulations) Except as otherwise provided for in the Framework Act on Local Taxes (hereinafter referred to as the "Act") and the Enforcement Decree of the Framework Act on Local Taxes (hereinafter referred to as the "Decree"), the imposition and collection of municipal taxes (including all the administrative affairs related to imposition and collection) of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes") shall be governed by this Ordinance.

Article 3 (Delegation, etc. of Authority for Imposition and Collection) (1) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as "Mayor") shall delegate the imposition and collection of municipal taxes to the head of a Gu having jurisdiction over the place for tax payment of the relevant taxable object in accordance with Article 6 (1) of the Act: Provided, That where otherwise provided for in ordinances enacted following delegation under local tax-related Acts referred to in Article 2 (1) 4 of the Act or where the Mayor concludes an agreement on the entrustment or delegation of authority with the heads of central administrative agencies (including the heads of institutions affiliated therewith) or the heads of other local governments, the relevant provisions of such ordinances or agreements shall prevail.
(2) Notwithstanding paragraph (1), the Mayor shall directly impose and collect municipal taxes in any of the following cases:
1. Tobacco consumption tax;
2. Automobile tax on driving automobiles;
3. Local consumption tax;
4. The total amount of municipal taxes imposed by the head of a Gu which a taxpayer with at least one case of delinquent municipal taxes amounting to at least ten million won (excluding additional dues) has failed to pay from the day following the final day of a fiscal year, from among the municipal taxes imposed by the head of the relevant Gu (the foregoing shall exclude any of the following delinquent municipal taxes; hereafter in this Article referred to as "large-sum of delinquent tax"):
(a) The amount of delinquent municipal tax notified in addition to, or with, Gu tax;
(b) The amount of delinquent municipal tax subject to a pending lawsuit (including where an objection, appeal for review, or appeal for adjudication prescribed in the Act or a request for examination prescribed in the Board of Audit and Inspection Act is pending) or the amount of delinquent municipal tax determined as a rehabilitation claim in accordance with the rehabilitation proceedings under the Debtor Rehabilitation and Bankruptcy Act;
(c) The amount of delinquent municipal tax when cancelling or changing the disposition imposing such municipal tax following the occurrence of a ground for cancelling or changing the relevant disposition.
(3) A disposition imposed by the head of a Gu regarding a large-sum of delinquent tax shall be deemed a disposition imposed by the Mayor. In such cases, if an objection, appeal for review, appeal for adjudication, or lawsuit is filed against the disposition made by the head of a Gu, the head of a Gu shall take charge of the case.
(4) Notwithstanding paragraph (1), the Mayor may directly conduct an investigation necessary to impose and collect local taxes (hereinafter referred to as "tax investigation") pursuant to Article 76 (2) 2 of the Act in any of the following cases:
1. A corporation with at least five billion won in capital or a corporation paying to its employees total remuneration of at least the amount calculated by multiplying the amount prescribed in Article 85-2 (2) of the Enforcement Decree of the Local Tax Act by 100;
2. A person who acquires a taxable object valued exceeding five billion won;
3. A person whose non-taxable objects or exempted or abated taxes amount to at least 100 million won;
4. A person who is deemed to have evaded local taxes or deemed to have been granted a tax refund, deduction, or exemption by illegal means, against whom the head of a Gu requests a tax investigation or the Mayor deems it necessary.

Article 4 (Entrustment of Administrative Affairs Related to Automobile Acquisition Tax, etc.) (1) Where the head of any other local government of a region outside of the jurisdiction of the Seoul Metropolitan Government manages the administrative affairs for registering automobiles (referring to the administrative affairs for reporting the use, in cases of two-wheeled motor vehicles) mainly used in the Seoul Metropolitan City pursuant to Article 48 of the Motor Vehicle Management Act and Article 5 (2) of the Motor Vehicle Registration Decree, the Mayor (referring to the head of a Gu where the authority prescribed in Article 3 is delegated to the head of a Gu; hereinafter the same shall apply) may entrust the administrative affairs for reporting the acquisition tax on the relevant automobiles and the automobile tax on ownership of automobiles relating to the registration of its transfer or deregistration (hereinafter referred to as "automobile tax") to the head of the local government that manages the administrative affairs for registering the relevant automobiles in accordance with Article 6 (1) of the Act. <Amended by Ordinance No. 6865, May 3, 2018>
(2) Where the Mayor manages the administrative affairs for reporting the acquisition tax and automobile tax of the automobiles mainly used in other Si/Do, he/she shall electronically send the relevant documents to the head of the local government having jurisdiction over the place the relevant automobile is mainly used, within ten days from the day the relevant report is received. <Amended by Ordinance No. 6865, May 3, 2018>

Article 5 (Methods of Service of Documents) (1) Documents shall be served by delivery by a tax officer, by post, or electronically pursuant to Article 30 (1) of the Act. In such cases, a tax notice and a demand note shall be served by delivery by a tax officer, by registered post, or electronically, but service by regular post is permitted when the amount of tax per notice is less than 300,000 won.
(2) Where the Mayor intends to deliver a document, notwithstanding paragraph (1), he/she may require the head of a Dong/Tong/Ban to deliver the relevant document in accordance with Article 12 of the Decree.
(3) Where the Mayor intends to require the head of a Tong/Ban to deliver a document pursuant to paragraph (2), he/she may provide education on service of documents in advance and pay expenses within budgetary limits.

Article 6 (Deposit of Money to Be Granted) Money to be granted to a creditor, taxpayer, or other third person may be deposited in the treasury of the Seoul Metropolitan Government in accordance with Article 143 (1) of the Act.

Article 7 (Local Tax Deliberation Committee) A committee to be established under the Seoul Metropolitan Government pursuant to Article 147 (1) of the Act shall be named Local Tax Deliberation Committee of the Seoul Metropolitan Government.

Article 8 (Enforcement Rule) Matters necessary for enforcing this Ordinance shall be prescribed by rule.

ADDENDA
Article 1 (Enforcement Date)
This Ordinance shall enter into force on the date of its promulgation.
Article 2 Omitted.
Article 3 (Relationship to Other Ordinances)
Where any provision of the former Seoul Metropolitan Government Framework Ordinance on Municipal Taxes is cited by another Ordinance as at the time this Ordinance enters into force, if any provision corresponding thereto exists in this Ordinance, the relevant provision of this Ordinance shall be deemed cited in lieu of such former provision.
ADDENDUM <Ordinance No. 6865, May 3, 2018>
This Ordinance shall enter into force on the date of its promulgation.