SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON TAX REDUCTION OR EXEMPTION
- Enactment No. 3145, Dec. 31, 1994
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- Partial Amendment No. 8343, Mar. 10, 2022
- Partial Amendment No. 8395, Apr. 28, 2022
- Partial Amendment No. 8609, Mar. 27, 2023
CHAPTER Ⅰ GENERAL PROVISIONS
Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters relating to the exemption from and unequal imposition of Seoul Metropolitan Government taxes under Articles 7 and 9 of the Local Tax Act.
CHAPTER Ⅱ TAX REDUCTION OR EXEMPTION FOR SUPPORTING SOCIAL WELFARE
Article 2 (Tax Reduction or Exemption for Persons of Distinguished Service to the State, their Survivors, etc.)
(1) Real estate in a self-support veterans' village for persons of distinguished service to the State under Article 88-4 of the Enforcement Decree of the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Service to the State shall be exempted from acquisition tax, registration tax, urban planning tax, and common facility tax, if the real estate has been acquired and owned by a person wounded while rendering distinguished service to the State and residing in the self-support veterans' village or by an organization comprised of such wounded veterans, and real estate in a self-support veterans' village for persons of distinguished service to the State shall be exempted from acquisition tax and registration tax, if it has been acquired by any survivor of a wounded veteran residing in the self-support veterans' village. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 3 (Tax Reduction or Exemption for Vehicles for Persons with Disabilities)
(1) Any one of the following vehicles registered by a person with a disability in any of Disability Grades Ⅰ through Ⅲ (Grades Ⅰ through Ⅳ, in cases of a visually disabled person) registered under the Welfare of Disabled Persons Act in the name of him/her or his/her spouse, lineal ascendant or lineal descendant, a spouse of his/her lineal descendant, or his/her brother or sister (hereinafter referred to as "person with a disability, etc.") stated in a household resident register under the Resident Registration Act (when it is registered in the name of any person other than the person with a disability, limited to registration filed jointly with the person with a disability), and which is used for his/her own sake, shall be exempted from acquisition tax, registration tax and vehicle tax: Provided, That when another vehicle is acquired in addition to the vehicle already exempted from the said taxes, such another vehicle shall not be deemed to be registered for use in the name of a person with a disability, etc., and when the person with a disability, etc. or any other person who has filed such registration jointly with him/her transfers the ownership of the vehicle (excluding cases where the ownership of a vehicle held by a person eligible for joint registration with the person with a disability, etc. is transferred to the latter who is the other party to such joint registration and where the registration thereof is converted between those eligible for joint registration with the person with a disability, etc.) or establishes a new household without any unavoidable ground including death, marriage, emigration, revocation of a driving license, etc. within one year after such registration, the acquisition tax and the registration tax from which the vehicle is exempted shall be collected: <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 4 (Tax Reduction or Exemption for Support of Childbirth and Raising of Children)
(1) Acquisition tax and registration tax, the reduction or exemption of which is initially applied for with respect to any one of the following vehicles (including cases where the vehicle is transferred or the cancellation of its registration is registered within 30 days after acquiring and registering a new vehicle with a view to selling or scrapping the former) and which is acquired by a member of a family pursuant to Article 3 of the Framework Act on Healthy Families raising three or more children below 18 years of age (including adopted children, and children and adopted children of his/her spouse) registered in the family relationship register under the Act on the Registration, etc. of Family Relationship for the purpose of caring for such children (including cases where the existing vehicle is transferred or the cancellation of its registration is registered within 30 days after registering a new vehicle with a view to selling or scrapping the existing vehicle), shall be reduced by 50/100: <Amended by Ordinance No. 4889, Dec. 31, 2009; Ordinance No. 4945, Mar. 2, 2010>
Article 5 (Tax Reduction or Exemption for Support for Hansen's Disease Patients' Colony)
(1) Each residential house and land appurtenant thereto (limited to such with a net area of not more than 85 square meters) or real estate for a pen in a hansen's disease patients' colony which is acquired and owned by a hansen's disease patient residing therein shall be exempted from acquisition tax, registration tax, urban planning tax, and common facility tax. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 6 (Tax Reduction or Exemption for Medical Services of Religious Organizations)
Acquisition tax on real estate acquired by any religious organization (limited to an incorporated foundation) established under Article 32 of the Civil Act for use in medical services provided for in the Medical Service Act shall be reduced by 50/100, and urban planning tax and common facility tax on real estate which is directly used for medical services as of the date of tax assessment shall be reduced by 50/100: Provided, That when it is not used directly for medical services or the relevant construction work is not commenced without justifiable grounds within one year from the acquisition date thereof, or when it is not used directly for medical services for a period of not less than five years and is sold or used for any other purpose, the reduced acquisition tax shall be collected.
Article 7 (Tax Reduction or Exemption for Facilities for Welfare of the Aged)
Real estate acquired for the purpose of establishment and operation of facilities for the welfare of the aged under Article 31 of the Welfare of the Aged Act shall be subject to the reduction of or exemption from acquisition tax and registration tax as follows: Provided, That when it is not used directly for facilities for the welfare of the aged or the relevant construction work is not commenced without justifiable grounds within one year from the acquisition date thereof, or when it is not used directly for such facilities for a period of not less than five years and is sold or used for any other purpose, the acquisition tax and the registration tax reduced or exempted shall be collected:
CHAPTER Ⅲ TAX REDUCTION OR EXEMPTION FOR SUPPORT FOR LIFELONG EDUCATION FACILITIES, ETC.
Article 8 (Tax Reduction or Exemption for Lifelong Education Facilities, etc.)
Real estate acquired for the establishment and operation of any of the following lifelong education facilities, etc. shall be exempted from acquisition tax and registration tax, and real estate directly used for such lifelong education facilities as of the date of tax assessment (excluding the part of those facilities concurrently used for any other purpose) shall be exempted from urban planning tax and common facility tax: Provided, That when it is not used directly for such lifelong education facilities, etc. or the relevant construction work is not commenced without justifiable grounds within one year after the acquisition date thereof, or when it is not used directly for such lifelong education facilities, etc. for a period of not less than five years and is sold or used for any other purpose, the exempted acquisition tax and registration tax shall be collected:
Article 9 (Tax Reduction or Exemption for Educational Property of Private Schools)
Every vehicle, machinery, aircraft, standing tree or ship acquired by a person establishing and operating a school under the Framework Act on Education for students' experiments and practical exercises shall be exempted from acquisition tax and registration tax: Provided, That when it is not used for an experiment and practical exercise in the school without justifiable grounds within one year after the acquisition date thereof, or when it is not used for such experiment and practical exercise for a period of at least five years and is sold or used for any other purpose, the exempted acquisition tax and registration tax shall be collected.
Article 10 (Tax Reduction or Exemption for Designated Cultural Heritage)
A cultural heritage, etc. which falls within any of the following subparagraphs as of the date of tax assessment shall be exempted from urban planning tax:
Article 11 (Tax Reduction or Exemption for Recommended Facilities in Cultural Districts)
(1) Acquisition tax and registration tax on any real estate acquired for use (including lease) as a recommended facility provided for in subparagraph 2 of Article 2 of the Seoul Metropolitan Government Ordinance on the Management and Development of Cultural Districts in the Insa-dong Cultural District designated under Article 8 of the Culture and Arts Promotion Act shall be reduced by 50/100, and urban planning tax on any building and land appurtenant thereto directly used as a recommended facility as of the date of tax assessment shall be reduced by 50/100 for a period of five years after the date on which an obligation to pay urban planning tax initially applies with effect on or after January 1, 2004.
CHAPTER Ⅳ TAX REDUCTION OR EXEMPTION FOR SUPPORT TO PUBLIC TRANSPORTATION, ETC.
Article 12 (Tax Reduction or Exemption for Support to Transport Services)
(1) If any person who has obtained a passenger transport service license under the Passenger Transport Service Act newly registers a vehicle acquired for direct use in a city bus transport service, shuttle bus transport service, intercity bus transport service, general transport service, or a privately-owned taxi transport service under Article 3 of the Enforcement Decree of the said Act, or registers the transfer of such vehicle, or registers the establishment of mortgage thereon by reason of installment purchase, etc., the said vehicle shall be exempted from registration tax.
Article 13 (Tax Reduction or Exemption for Used Motor Vehicles, etc. for Export)
A used motor vehicle, a used machine, a used ship, or a used aircraft shall be exempted from acquisition tax, if it is acquired for export by a person who engages in a foreign trading business under the Foreign Trade Act: Provided, That if such used motor vehicle, etc. is neither sold nor exported within one year from the date of acquisition without justifiable grounds, the exempted tax amount shall be collected additionally. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 14 (Tax Reduction or Exemption for Motor Vehicles for Non-Business Use with Capacity of between 7 and 10 Passengers and Motor Vehicles Previously Classified as Trucks but Re-Classified as Passenger Vehicles)
(1) Vehicle tax on a motor vehicle for non-business use with a capacity of between seven and ten passengers shall be levied at the tax rate applicable to small general buses under Article 196-5 (1) 3 of the Local Tax Act, if it is a front-wheel-drive motor vehicle, the distance from its foremost part to the center of its steering wheel does not exceed 1/4 of the length of the vehicle, and it was registered or reported in accordance with the Automobile Management Act before December 31, 2007. <Amended by Ordinance No. 4889, Dec. 31, 2009; Ordinance No. 4945, Mar. 2, 2010>
Article 15 (Tax Reduction or Exemption for Motor Vehicles Participating in No-Driving Day Program)
(1) Vehicle tax (vehicle tax after deduction, if an annual tax amount is paid in a lump sum) on the owner of a motor vehicle participating in the no-driving day program of the Seoul Metropolitan Government (hereinafter referred to as "vehicle participating in the no-driving day program") shall be reduced by 5/100. In such cases, a "vehicle participating in the no-driving day program" refers to a passenger car for non-business use that is not operated on Monday, Tuesday, Wednesday, Thursday or Friday and onto which a radio frequency identification tag issued by the Seoul Metropolitan Government is affixed. <Amended by Ordinance No. 4889, Dec. 31, 2009>
CHAPTER Ⅴ TAX REDUCTION OR EXEMPTION FOR SUPPORT TO BUILDING OF HOUSING FOR LOW INCOME BRACKET, ETC.
Article 16 (Tax Reduction or Exemption for Residential Houses)
(1) Each multi-dwelling complex (referring to an apartment house, a row house and a multi-household house, including appurtenant facilities and welfare facilities thereof, but excluding other welfare facilities sold in lots or leased to other persons; hereafter the same shall apply in this Article) in which five or more households are able to reside with a net area per household of not more than 60 square meters and which is constructed for the purpose of sale in lots by any public organization, housing construction business operator (referring to a person who has obtained a registration certificate for construction business or real estate sales business prior to the date of delivery of a written approval for the use of the building in question under Article 5 of the Value-Added Tax Act or obtained a specific number under Article 8 of the Enforcement Decree of the said Act; hereafter the same shall apply in this Chapter) or employer as provided for in Article 9 (1) 6 of the Housing Act, or which is converted into a rental house as provided for in Article 17 of this Ordinance because such multi-dwelling complex is not sold in lots after the construction thereof, shall be exempted from acquisition tax and registration tax: Provided, That if the preservation of such multi-dwelling complex is not registered within two months after a written approval for the use thereof is delivered, the said acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 17 (Tax Reduction or Exemption for Rental Housing)
(1) If any rental business operator under subparagraph 4 of Article 2 of the Rental Housing Act (including any person who is registered as a rental business operator within 30 days after the acquisition of rental housing; hereafter referred to as "rental business operator" in this Article) or the Government Employees Pension Corporation which performs rental services under Article 74 (1) 2 of the Enforcement Decree of the Public Officials Pension Act builds any multi-dwelling complex (referring to apartment houses, row houses and multi-household dwellings, including facilities appurtenant thereto as well as welfare facilities for rent, all the proceeds from rent of which are appropriated for the management of rental houses; hereafter the same shall apply in this Article) for the purpose of renting it, the reduction of or exemption from local taxes on such multi-dwelling complex shall be granted as follows: <Amended by Ordinance No. 4889, Dec. 31, 2009; Ordinance No. 4945, Mar. 2, 2010>
Article 18 (Tax Reduction or Exemption for Housing Redevelopment Projects, etc.)
Real estate acquired for the operation of a housing redevelopment project and a residential environment improvement project under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents and provided for in any of the following subparagraphs shall be exempted from acquisition tax and registration tax: Provided, That if the said real estate is constructed in violation of the provisions of relevant Acts and subordinate statutes, the acquisition tax and the registration tax so exempted shall be collected additionally: <Amended by Ordinance No. 4889, Dec. 31, 2009>
CHAPTER Ⅵ TAX REDUCTION OR EXEMPTION FOR SUPPORT TO REGIONAL DEVELOPMENT, ETC.
Article 19 (Tax Reduction or Exemption for Local Public Corporations, etc.)
(1) Every real estate and railway vehicle acquired by a local public corporation or a local public authority established under the Local Public Enterprises Act for direct use for its own affairs shall be exempted from acquisition tax and registration tax; registration of the incorporation thereof and registration of the creation of partitioned superficies (limited to Seoul Metro) shall be exempted from registration tax; and real estate directly used for those affairs as of the date of tax assessment shall be exempted from urban planning tax and common facility tax: Provided, That this shall not apply to any private investment or contribution included in total assets, if any. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 20 (Tax Reduction or Exemption for Local Medical Centers)
Real estate directly used for medical services for local residents by a local medical center established under the Act on the Establishment and Management of Local Medical Centers shall be exempted from acquisition tax and registration tax; registration of the incorporation of the said center shall be exempted from registration tax; and real estate directly used for medical services for local residents as of the date of tax assessment shall be exempted from urban planning tax and common facility tax: Provided, That where such real estate is not used directly for medical services for local residents without justifiable grounds within one year after the acquisition, or where it is not used directly for such medical services for two years or more after such use and is sold or used for any other purposes, the exempted acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 21 (Tax Reduction or Exemption for Apartment-Type Factories and Cooperative Factories)
(1) Real estate acquired to establish an apartment house-type factory under subparagraph 13 of Article 2 of the Industrial Cluster Development and Factory Establishment Act (excluding cases where real estate already used as an apartment-type factory is acquired by succession) shall be exempted from acquisition tax, and the real estate which is registered within two years after being so acquired shall be exempted from registration tax: Provided, That if the construction work of the apartment-type factory is not commenced without justifiable grounds within one year from the date of such acquisition, or the apartment house-type factory is sold or leased in lots or in whole for any use or purpose other than for business under Article 28-5 (1) 1 or 2 of the Industrial Cluster Development and Factory Establishment Act without justifiable grounds within five years after a written approval for the use thereof is issued, the exempted acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 22 (Tax Reduction or Exemption for Market Maintenance and Improvement Projects, etc.)
(1) Real estate that a person intending to implement a market maintenance and improvement project under the Special Act on the Promotion of Traditional Marketplaces and Shopping Districts acquires for direct use in the project shall be exempted from acquisition tax, and that which is registered within two months after such acquisition shall be exempted from registration tax: Provided, That when approval for a project implementation plan is revoked under Article 38 of the Special Act on the Promotion of Traditional Marketplaces and Shopping Districts, when the real estate is not used directly for that project or is sold or used for any other purpose without justifiable grounds within three years after such acquisition, the exempted acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 23 (Tax Reduction or Exemption for the Seoul Business Agency)
(1) Real estate acquired by the Seoul Business Agency, established pursuant to Article 63 of the Enforcement Decree of the Balanced Regional Development and Support for Local Small and Medium Enterprises Act, in order to use it for its own business affairs shall be exempted from acquisition tax and registration tax, and real estate directly used for those affairs as of the date of tax assessment shall be exempted from urban planning tax and common facility tax. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 24 (Tax Reduction or Exemption for the Seoul Credit Guarantee Foundation)
(1) Real estate (excluding real estate for lease) acquired by the Seoul Credit Guarantee Foundation established under the Regional Credit Guarantee Foundation Act for direct use for its business affairs as provided for in subparagraphs 1 through 7 of Article 17 of the said Act shall be exempted from acquisition tax and registration tax, and any other real estate directly used for such affairs as of the date of tax assessment shall be exempted from urban planning tax and common facility tax: Provided, That if the real estate is not used directly for the affairs without justifiable grounds within one year from the date of such acquisition, the exempted acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 25 (Tax Reduction or Exemption for Supporting Inducement of Foreign Investment)
An asset acquired by a foreign-invested enterprise in order to carry on its reported business shall be exempted from acquisition tax and registration tax by an amount calculated by multiplying the tax amount assessed for the asset by the foreign investment ratio (hereinafter referred to as "exemptible tax amount") for ten years beginning on the commencement date of business and then by a tax amount equivalent to 50/100 of the exemptible tax amount for the subsequent five years: Provided, That if such an enterprise becomes subject to additional collection under Article 121-5 (3) of the Restriction of Special Taxation Act, the acquisition tax and the registration tax so exempted shall be collected additionally. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 26 (Tax Reduction or Exemption for Land, etc. subject to Restrict on Private Rights)
If any section of land, a building, a residential house has been included in a topographic drawing publicized pursuant to Article 32 of the National Land Planning and Utilization Act as part of the site for an urban planning facility under subparagraph 7 of Article 2 of the aforesaid Act, but the plan has not been implemented for ten years or longer, the section of such land, building, or residential house shall be exempted from urban planning tax. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 27 (Tax Reduction or Exemption for Urban Maintenance and Improvement Projects)
(1) An existing building constructed without permission which is demolished under Article 2 of the Seoul Metropolitan Government Ordinance on the Maintenance and Improvement of Urban and Residential Environment shall be exempted from urban planning tax and common facility tax for the relevant year. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 28 (Tax Reduction or Exemption for Urban-Type Factories in Quasi-Industrial Areas)
Acquisition tax and registration tax on any real estate acquired for constructing or extending an urban-type factory under Article 28 of the Industrial Cluster Development and Factory Establishment Act in a quasi-industrial area as provided for in Article 30 of the Enforcement Decree of the National Land Planning and Utilization Act shall be reduced by 50/100: Provided, That if the construction work of such urban-type factory is not commenced without justifiable grounds within one year from the date of such acquisition, or such real estate is sold or used for any purpose other than for the urban-type factory within five years from the said date, the reduced acquisition tax and registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 29 (Tax Reduction or Exemption for Industrial Complexes, etc.)
An industrial building, a research facility, or a building for pilot production in an industrial complex designated pursuant to the Industrial Sites and Development Act, an investment promotion area under the Industrial Cluster Development and Factory Establishment Act, or a technopark developed pursuant to the Act on Special Cases concerning Support of Technoparks shall be exempted from acquisition tax and registration tax, if it is a building or the like acquired after reconstruction or renovation as specified in Article 224-2 of the Enforcement Decree of the Local Tax Act (hereafter referred to as "industrial building, etc." in this Article): Provided, That if such industrial building, etc. is not used directly for its original purpose without justifiable grounds within six months from the date of acquisition or if it is sold or otherwise disposed of (excluding cases where such building is repurchased by the institution responsible for the relevant industrial complex or technopark) or used for any other purpose without directly using it as an industrial building, etc. for not less than two years from the commencement of use thereof, the exempted acquisition tax and the registration tax shall be collected. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 30 (Tax Reduction or Exemption for Balanced Development Promotion District Projects)
Acquisition tax and registration tax on any of the following buildings, the construction of which has been permitted in conformity with the Class Ⅰ district unit plan determined and publicized under Article 30 of the National Land Planning and Utilization Act according to a detailed project implementation plan as provided for in Article 13 (1) of the Seoul Metropolitan Government Ordinance on the Support for Balanced Regional Development in a balanced development promotion district designated under Article 5 of that Ordinance, shall be reduced by 50/100: Provided, That this shall not apply to any legal entity in which case five years have not elapsed from the date of its transfer to Seoul Special Metropolitan City through acquisition of such building, and if the building is used for any other purpose without justifiable grounds within five years from the date of such acquisition, the reduced acquisition tax and registration tax shall be collected: <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 31 (Tax Reduction or Exemption for the National Agricultural Cooperatives Federation, etc.)
The expression "any real estate acquired for a direct use in distribution or any other business activity specified by Ordinance of the competent local government" in Article 266 (3) of the Local Tax Act shall be as follows: <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 32 (Reduction or Exemption of Property Tax Apportionable to Seoul Metropolitan Government)
The reduction or exemption of a property tax apportionable to the Seoul Metropolitan Government under Article 6-2 of the Local Tax shall be made in accordance with ordinances on the reduction and exemption of Gu taxes of the autonomous Gu in which the property subject to the property tax is situated. <Amended by Ordinance No. 4889, Dec. 31, 2009>
CHAPTER Ⅶ SUPPLEMENTARY PROVISIONS
Article 33 (Delegation of Administrative Affairs)
Administrative affairs related to the reduction of or exemption from Seoul Metropolitan Government taxes (hereinafter referred to as "City taxes") under this Ordinance shall be delegated to the head of each Gu. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 34 (Exclusion from Tax Reduction or Exemption)
Real estate under Article 112 (2) of the Local Tax Act shall be excluded from those eligible for tax reduction or exemption under this Ordinance. <Newly Inserted by Ordinance No. 4889, Dec. 31, 2009>
Article 35 (Application for Tax Reduction or Exemption, etc.)
(1) Any person who intends to be granted a reduction of or exemption from City taxes under this Ordinance shall submit to the head of the Gu concerned an application for the reduction of or exemption from City taxes prepared in Form 1 annexed hereto, along with other documents verifying the grounds for such reduction or exemption: Provided, That in any case as stated in Chapter Ⅱ and in cases of vehicle tax, urban planning tax and common facility tax, even if such application is not submitted, the head of the Gu concerned may, ex officio, grant the reduction thereof or exemption therefrom when such grounds come to his/her awareness. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 36 (Submission of Materials concerning Tax Reduction or Exemption)
Any person who is granted a reduction of or exemption from City taxes under this Ordinance shall submit materials related to such reduction or exemption to the head of the Gu concerned. In such cases, the provisions of Article 295 of the Local Tax Act shall apply mutatis mutandis to the submission of such materials. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 37 (Tax Return on and Payment of Exempted or Reduced Amount of Tax)
As to cases where an asset exempted from aquisition tax or registration tax pursuant to this Ordinance becomes taxable or subject to additional collection thereafter, Article 120 (3) or 150-2 (3) of the Local Tax Act shall apply mutatis mutandis, while Article 121 (1) or 151 of the Local Tax Act shall apply to cases where a person fails to file a tax return and pay the tax on the taxable asset or the tax amount. <Amended by Ordinance No. 4889, Dec. 31, 2009>
Article 38 (Exclusion from Double Reduction or Exemption)
As to cases where two or more provisions regarding the reduction of or exemption from City taxes are applicable to one and the same asset, Article 294 of the Local Tax Act shall apply.
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