INCHEON METROPOLITAN ORDINANCE ON TAX REDUCTION OR EXEMPTION
exceeding a loan amount) and which is acquired by a person subject to the loan under the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Services to the State and the Act on the Honorable Treatment of Persons of Distinguished Services to the 5․18 Democratization Movement with a loan under the said Act, shall be exempted from the acquisition tax and the registration tax.
Article 3 (Reduction or Exemption with Respect to Automobiles Owned by Person of Distinguished Services to State) (1) One vehicle which any person falling under Grades Ⅰ through Ⅶ of wound under the attached Table 3 of the Enforcement Decree of the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Services to the State, Grades
Ⅰ through ⅩⅣ of physical disability under the attached Table 3 of the Enforcement Decree of the Act on the Honorable Treatment of Persons Distinguished Services to the Gwangju Democratization Movement and Grades of disability of patients suffering from actual or potential aftereffects of defoliants under the attached Table 1 of the Enforcement Decree of the Act on Assistance etc. to Patients Suffering from Actual or Potential Aftereffects of Defoliants makes registration (limited to any registration made jointly with the said person, if the registration is made in the name of any other person) in the name of that person, his/her spouse or lineal ascendant or descendant entered in the resident register according to household under the Resident Registration Act, a spouse of his/her lineal descendant, or his/her brother or sister (hereinafter referred to as the
"persons of distinguished services to the State and so on") and uses for his/her own sake and which falls under any of the following subparagraphs,
shall be exempted from the acquisition tax, the registration tax and the vehicle tax:
1. An automobile of two thousand cubic centimeter displacement or less or an automobile with a capacity of not less than seven nor more than ten persons (excluding a vehicle which falls within the category of automobiles on or before December 31, 2000 under the Vehicle Management Act and any other equivalent vehicle);
2. An omnibus with a capacity of not more than fifteen persons;
3. A truck the loading capacity of which is not more than one ton; or 4. A two-wheeled vehicle.
(2) it shall not be deemed that the latter is used after being so registered in the name of any of the persons of distinguished services to the State and so on, and if the said person or any other person who registers a vehicle jointly with him/her transfers the ownership thereof or establishes a new family without unavoidable reasons including the death, marriage, emigration, revocation of a driving license and so on within one year from the date of such registration (three years, in case of new registration), the said acquisition tax and registration tax shall be collected:
(3) If an existing vehicle subject to the exemption falls under any of the following subparagraphs within thirty days from the date of registration of any other vehicle falling under any of subparagraphs of paragraph (3) in exempting any other such vehicle from the acquisition tax, the registration tax and the vehicle tax under paragraph (3), it shall be deemed that the said existing vehicle is not owned, irrespective of such registration:
1. A vehicle whose transfer to any person other than persons of
distinguished services to the State or registration cancellation is registered;
2. A vehicle for sale by which the fact stated by a vehicle sale business operator provided for in the Vehicle Management Act under Article 59 (2) of the same Act is verified: Provided, That the same shall not apply if such vehicle is not sold and is returned or transferred to any of the persons of distinguished services to the State, and such transfer is registered;
2. A vehicle which the head of any Gu concerned deems to be irrecoverable or unusable due to the destruction, demolition or breakdown as caused by any natural disaster, fire, traffic accident and so on;
3. A vehicle which is certified as being scrapped in any vehicle junkyard as registered under the Vehicle Management Act; and
4. A vehicle which is exported after making a declaration of such exportation to the head of the competent customhouse.
Article 4 (Reduction or Exemption with Respect to Vehicle of Disabled Person) One vehicle which any disabled person of Grades Ⅰ through Ⅲ of disability (Grades Ⅰ through Ⅳ of disability, in case of a visually-disabled person) registered under the Welfare of Disabled Persons Act makes registration (limited to any registration made jointly with the said disable person, if the registration is made in the name of any other person) in the name of that disable person, his/her spouse or lineal ascendant or descendant entered in the resident register according to household under the Resident Registration Act, a spouse of his/her lineal descendant, or his/her brother or sister (hereinafter referred to as the "disabled persons and so on") and uses for his/her own sake and which falls under any of the following subparagraphs, shall be exempted from the acquisition tax, the
registration tax and the vehicle tax: Provided, That if in addition to an existing vehicle subject to the exemption, any other new vehicle is acquired, it shall not be deemed that the latter is used after being so registered in the name of any of the disabled persons and so on, and if the said disabled person or any other person who registers a vehicle jointly with him/her transfers the ownership thereof or establishes a new family without unavoidable reasons including the death, marriage, emigration, revocation of a driving license and so on within one year from the date of such registration (three years, in case of new registration), the said acquisition tax and registration tax shall be collected:
1. An automobile of two thousand cubic centimeter displacement or less or an automobile with a capacity of not less than seven nor more than ten persons (excluding a vehicle which falls within the category of automobiles on or before December 31, 2000 under the Vehicle Management Act and any other equivalent vehicle);
2. An omnibus with a capacity of not more than fifteen persons;
3. A truck the loading capacity of which is not more than one ton; or 4. A two-wheeled vehicle.
(2) If in addition to an existing vehicle subject to the exemption, any other new vehicle is acquired, it shall not be deemed that the latter is used after being so registered in the name of any of the disabled persons and so on, and if the said disabled person or any other person who registers a vehicle jointly with him/her transfers the ownership thereof or establishes a new family without unavoidable reasons including the death, marriage, emigration, revocation of a driving license and so on within one year from the date of
such registration (three years, in case of new registration), the said acquisition tax and registration tax shall be collected.
(3) If an existing vehicle subject to the exemption falls under any of the following subparagraphs within thirty days from the date of registration of any other vehicle falling under any of subparagraphs of paragraph (3) in exempting any other such vehicle from the acquisition tax, the registration tax and the vehicle tax under paragraph (3), it shall be deemed that the said existing vehicle is not owned, irrespective of such registration:
1. A vehicle whose transfer to any person other than persons of distinguished services to the State or registration cancellation is registered;
2. A vehicle which the head of any Gu concerned deems to be irrecoverable or unusable due to the destruction, demolition or breakdown as caused by any natural disaster, fire, traffic accident and so on;
3. A vehicle which is certified as being scrapped in any vehicle junkyard as registered under the Vehicle Management Act; and
4. A vehicle which is exported after making a declaration of such exportation to the head of the competent customhouse.
Article 5 (Reduction or Exemption for Supporting Village at Which Victims of Hansen's Disease Collectively Reside)
(1) Any immovable property used for residence (limited to that which is not more than eighty-five square meters in exclusively-used area) and that used for a pen which are situated in a village where victims of hansen's disease collectively reside and which are acquired and owned by any of those victims dwelling thereat, shall be exempted from the acquisition tax, the registration tax, the urban planning tax, and the common facility tax.
(2) Any immovable property which any of the victims of hansen's disease dwelling at a village where they collectively reside or the representative of that village acquires from the State, a local government, the Korean Hansen Welfare Association, or any other operator of nonprofit business for the purpose of conducting any business for the rehabilitation of the said victims of hansen's disease, shall be exempted from the acquisition tax and the registration tax.
Article 6 (Reduction or Exemption with Respect to Medical Services of Religious Organization)
The acquisition tax and the registration tax on any immovable property which is acquired by any religious organization (limited to an incorporated foundation) established under Article 32 of the Civil Act for use in medical services provided in the Medical Service Act, shall be reduced by 50/100, and the urban planning tax and the common facility tax on any other immovable property which is directly used for medical services as of the tax base date, shall be reduced by 50/100: Provided, That if the said immovable property is not used directly for such medical services or any relevant construction work is not commenced without any justifiable reason not later than one year after that immovable property is so acquired, or if it is not used directly for such medical services for a period of five years or more and is sold or used for any other purpose, the reduced acquisition tax and registration tax thereon shall be additionally collected.
Article 7 (Reduction or Exemption with Respect to Facilities for Welfare of the Aged)
Any immovable property which is acquired to establish the facilities for
welfare of the aged under Article 31 of the Welfare of the Aged Act, shall be subject to the reduction of or exemption from the acquisition tax and the registration tax in accordance with the following subparagraphs: Provided, That if the said immovable property is not used directly for such facilities for welfare of the aged or any relevant construction work is not commenced without any justifiable reason not later than one year after that immovable property is so acquired, or if it is not used directly for such facilities for welfare of the aged for a period of five years or more and is sold or used for any other purpose, the reduced or exempted acquisition tax and registration tax thereon shall be additionally collected:
1. The facilities for welfare of the aged free of charge or at cost price shall be exempted from the acquisition tax and the registration tax; and
2. The acquisition tax and the registration tax on the facilities for welfare of the aged the use fees of which shall be paid shall be reduced by 50/100.
CHAPTER Ⅲ REDUCTION OR EXEMPTION FOR SUPPORTING