Article 1 (Purpose) The purpose of this Ordinance is to provide for matters necessary for assistance in taking custody of registered number plates (hereinafter referred to as "assistance in taking the custody of number plates") of motor vehicles with automobile tax delinquent (hereinafter referred to as "tax-delinquent motor vehicles"), among administrative affairs related to the collection of city taxes imposed by the head of each Gu with the authority delegated pursuant to Article 6 of the Seoul Special Metropolitan Government Ordinance on City Taxes.

Article 2 (Definitions) The terms used in this Ordinance shall be defined as follows:
1. The term "tax-delinquent motor vehicle" means a motor vehicle for which automobile tax (including additional penalties; the same shall apply hereinafter) has not been paid by the payment deadline specified in a peremptory notice issued under Article 27 (3) of the Local Tax Act, as defined in Article 196-2 of the Local Tax Act;
2. The term "assistance in taking custody of a number plate" means activities of assisting merely with simple labor when the head of a Gu takes custody of number plates fixed onto a tax-delinquent motor vehicle; <Amended on Sep. 12, 2002>

Article 3 (Scope of Application) The assistance in taking custody of number plates of tax-delinquent motor vehicles shall be governed by the provisions of this Ordinance, except as provided for specifically in any other Act, subordinate statute, or ordinance.

Article 4 (Work Assistance) (1) The assistance in taking custody of registered number plates may be provided under a contract made with the Seoul Metropolitan Facilities Management Corporation or any other administrative agency. <Amended on Sep. 12, 2002>
(2) The Mayor of the Seoul Special Metropolitan Government (hereinafter referred to as the "Mayor") shall, when he/she intends to subsidize the assistance in taking custody of number plates pursuant to paragraph (1), consult with the competent Gu about human resources required therefor, etc.

Article 5 (Bearing of Expenses, etc.) (1) The Mayor shall subsidize necessary expenses within budgetary limits, when he/she determines to subsidize the assistance in taking custody of number plates of tax-delinquent motor vehicles pursuant to Article 4 (1).
(2) The Mayor may authorize an institution with whom a contract has been made to use public property or commodities free of charge, if he/she considers it necessary in providing assistance to take custody of number plates of tax-delinquent motor vehicles.

ADDENDUM
This Ordinance shall enter into force on the date of its promulgation.
ADDENDUM <Ordinance No. 4026, Sep. 12, 2002>
This Ordinance shall enter into force on the date of its promulgation.