South Korea Corporation Establishment Report and Business Registration Application (National Tax Service, Attached Form No. 73)

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-06

Why this document exists

This cycle (GOV-1483, GovSchema Standard Research) began with the task brief's own phased instructions: catalog the registry, then find a missing government process to model. Phase 1 (catalog) confirmed 238 schemas across 17 jurisdictions (per tools/govschema-client/registry-index.json) and, cross-referencing CATALOG.md's own per-vertical tables, found the task brief's explicitly-named "remaining voter registration" gap resolves to two jurisdictions: Brazil and Mexico (every other jurisdiction with a functioning democracy already has a voter-registration schema; Singapore's absence is a confirmed non-gap, GOV-1075).

Brazil's Título Net (TSE Autoatendimento Eleitoral) was screened first and found to be a genuine, fully-online first-time voter registration (alistamento eleitoral) system — confirmed via a live, unauthenticated Playwright walk of tse.jus.br/servicos-eleitorais/autoatendimento-eleitoral. That walk surfaced a blocking modal: "O atendimento remoto via Título Net está bloqueado entre os dias 07/05/2026 e 02/11/2026, conforme prevê a norma eleitoral vigente." A web search confirmed this is not a transient outage but a nationwide, legally-mandated closure of Brazil's entire electoral register (Cadastro Eleitoral) — both the online self-service system and every in-person Electoral Justice unit — under art. 91 of the Lei das Eleições (Lei no. 9.504/1997), which bars any registration/transfer request within 150 days of an election. Brazil holds municipal elections in October 2026, so the register closed 2026-05-07 and reopens 2026-11-03 (confirmed via TSE's own news notices, e.g. "Eleitor em Dia: cadastro eleitoral ficará fechado até 3 de novembro"). A Wayback Machine snapshot from just before the closure (2026-04-17) was also tried, in case the archived Angular SPA shell would render the wizard statically; it did not — the app's menu/wizard tiles depend on a live backend call the archive does not proxy, leaving only the outer page chrome visible. This is a hard, dated, well-sourced block, not a dead end: left as a strong backlog candidate for any research cycle on or after 2026-11-03.

Brazil's DMV vertical (its other standing open gap, vehicle registration/RENAVAM) was screened as a fallback candidate. São Paulo's DETRAN-SP e-crvsp.sp.gov.br portal (the strongest state-level candidate found, given the br/sp/jucesp precedent for using a state agency when the process it feeds is state-administered) redirects immediately to a gov.br SSO login (/gever/SGU/login.do?method=iniciarLogin) with no field-level content visible pre-authentication — the same wall that already made br/cnh (driving licence) a confirmed dead end in GOV-1400. Not pursued further this cycle.

This cycle pivoted to South Korea's Business Formation gap — the one remaining vertical KR lacked (Passport, DMV, Visa, National ID, and Taxes were already closed by prior cycles: kr/mofa, kr/koroad/kr/molit, kr/moj, kr/nec/kr/mois, kr/nts respectively). A search for Korea's own gazetted corporation/business registration form (mirroring the sourcing shape already proven for kr/koroad/driving-licence-application, a gazetted Road Traffic Act form via law.go.kr) found "법인설립신고 및 사업자등록신청서" (Corporation Establishment Report and Business Registration Application), Attached Form No. 73 of the Enforcement Rule of the Corporate Tax Act — directly downloadable from law.go.kr, no login/CAPTCHA/WAF. This closes South Korea's Business Formation gap, bringing KR to 6/6 verticals.

Source examined

• Document (id, version): kr/nts/corporation-establishment-and-business-registration / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: National Tax Service (NTS), Republic of Korea (the form is filed with, and gazetted for use by, the local District Tax Office under NTS, even though its parent statute — the Corporate Tax Act — is a Ministry of Economy and Finance-administered law; this mirrors the existing registry convention used for kr/nts/year-end-tax-settlement-income-deduction-report, also an NTS-administered Enforcement Rule form).
• Primary source: https://www.law.go.kr/LSW/flDownload.do?flSeq=153980319&bylClsCd=110202 — 법인세법 시행규칙 [별지 제73호서식] <개정 2025. 3. 21.>, a 2-page PDF, 86,153 bytes, HTTP 200, fetched directly with no redirect or bot mitigation. A law.go.kr search also surfaced two older editions (amended 2023-03-20 and 2014-10-31) and the form's own listing page at National Law Information Center — the 2025-03-21 edition is the current one and is the one this document models.
• Retrieved / reviewed: 2026-07-06
• Reviewer: GovSchema Engineering (initial authoring source-review)

Extraction method

1. Fetched the form PDF directly via curl (HTTP 200, Content-Disposition: attachment, no login/CAPTCHA/WAF encountered).
2. Confirmed the PDF carries no /AcroForm//Widget//Annots — it is a flat, non-interactive gazetted form, like most other law.go.kr sources in this registry.
3. Extracted the PDF's text layer with pdfjs-dist (pinned to 3.11.174) via getTextContent, position-sorted (y descending, then x ascending) to approximate reading order across the form's dense multi-column tables.
4. Cross-checked the extracted text against both pages rendered to PNG at 3x scale via pdfjs-dist's page-rendering API (canvas/node-canvas backend) to visually confirm every checkbox grouping — most importantly the dense §2 "법인성격" (Corporation Character) matrix, whose reading order the text extraction alone left ambiguous (a 10-cell classification spanning 내국법인/외국법인 sub-groups), and the §5 사업장현황 table's column pairing (자가/타가 area boxes, 임대차 계약 기간 date-blank layout, 공동대표/각자대표 blank-parenthesis pair).

What was confirmed directly (verbatim, from the form's own text/layout)

• The form's dual identity as both a corporation-establishment report and a business-registration application, and its third, foreign-corporation-only pathway ("국내사업장설치신고서(외국법인)"), from the form's own two-line title checkbox header.
• The full ten-option "법인성격" classification (내국법인: 영리일반/영리 외투/신탁재산/비영리/국가·지방자치단체/법인으로 보는 단체(승인법인/기타); 외국법인: 지점(국내사업장)/연락사무소/기타), confirmed both from the extracted text and the rendered two-tier table layout.
• That Section 3 ("법인과세 신탁재산의 수탁자") is explicitly captioned "법인과세 신탁재산의 설립에 한함" (applicable only to the establishment of corporate-taxed trust property) and Section 4 ("외국법인 내용 및 관리책임 자") is explicitly captioned "외국법인에 한함" (foreign corporations only) — both directly-confirmed scope boundaries, not inferences.
• The 11-item Documentary Requirements list (p.2), including which items are conditioned on corporation type ("외국법인만 해당합니다"), on premises status ("사업장을 임차하거나 전차한 경우에만 첨부합니다"), or on a specific election ("사업자단위과세 적용을 신청한 경우만 해당합니다").
• The declaration text and its four cited statutory provisions (Corporate Tax Act art. 75-12(3)/109/111, its Enforcement Decree arts. 152-154, its Enforcement Rule art. 82(7)(11), and the Commercial Building Lease Protection Act art. 5(2)), modelled as the boolean declarationAccepted field.
• The three-way 신청 구분 (Application Type) radio group and its conditional free-text 확정일자 번호 (Fixed Date Number) sub-field, modelled as applicationType/fixedDateNumber with a requiredWhen.

Interpretive judgment calls flagged for an independent reviewer

1. Scoped to a domestic, for-profit, general corporation. corporationType is modelled as a 10-value enum for structural completeness (mirroring this registry's established pattern, e.g. ph/bir/tin-application-corporations-partnerships's registeringOfficeType), but only the domestic_general_for_profit pathway is exercised end-to-end. Selecting domestic_trust_property implies Section 3 (trustee identity) applies; selecting any foreign_* value implies Section 4 (foreign-corporation content/manager-in-charge) applies — neither section's own fields are modelled in fields[] for this v1.0.0.
2. Section 3 (corporate-taxed trust property trustee) is entirely out of scope, gated behind the informational corporateTaxedTrustPropertyApplicable boolean. This is a narrow sub-population (trust-property corporations specifically, not ordinary corporate trusts) and modelling its own four-field trustee-identity block would not serve the base registration pathway most registrants use.
3. Section 4 (foreign-corporation content and manager-in-charge) is entirely out of scope, gated behind the corporationType enum's foreign_* values. A foreign corporation reporting a domestic place of business is a materially different sub-population (it does not hold a Korean court-registered Corporation Registration Number the way a domestic corporation does) from this v1.0.0's baseline domestic-corporation scope.
4. Public-interest-corporation sub-fields (사업유형/business type, 주무부처명/supervising ministry, 출연자산여부/contributed-assets flag) are out of scope, collapsed to the single publicInterestCorporationApplicable boolean. These three sub-fields apply only when that boolean is true, a narrow sub-population, consistent with this registry's convention of scoping out narrow conditional sub-blocks (e.g. the PH schema's Items 25-26 incentive-details exclusion).
5. Division-established-corporation fields (분할신설법인: 본점 사업자 등록번호/분할 전 사업자등록번호/분할연월일) are out of scope entirely — not modelled even as a gated boolean, since this is a narrow corporate- reorganization scenario distinct from a first-time registration.
6. Foreign-invested-corporation nationality/investment-ratio (외국·외투 법인: 국적/투자비율) are out of scope, consistent with judgment calls 1 and 3 (the foreign-corporation content this pair of fields belongs to is already excluded).
7. representationType (공동대표( )/각자대표( )) is modelled as a single enum choice, not two counts. The form prints an empty pair of parentheses after each label without further captioning whether the blank is meant for a representative headcount or a checkmark; rather than guess a numeric interpretation, this is modelled as a binary enum with the ambiguity disclosed in the field's own description.
8. additionalRepresentativeName/additionalRepresentativeResidentRegistrationNumber/additionalRepresentativeRole (대표자 현황) are bounded to a single additional representative, though the form's own table shows two side-by-side representative columns (implying more may be listed on an attached sheet for larger boards) — following this registry's established convention for repeating structures pending GSP-0009 (composite/repeating values; e.g. the PH schema's own stockholderName/stockholderTin scope cut).
9. fiscalYearStart/fiscalYearEnd are modelled as MM-DD strings, not date values. The form's own "사업연도 월 일 〜 월 일" row has no year component (a fiscal year recurs annually), so a full ISO date would assert information the source form does not collect.
10. businessAddress is modelled as a single string, not decomposed into the jurisdiction-specific components some other national schemas use (e.g. the PH schema's ten-component address block), since the KR form itself presents this as one open write-in line (plus separate 층/호 floor and unit boxes, modelled as their own fields).
11. No format regex is asserted for businessPhoneNumber, mobilePhoneNumber, landlordPhoneNumber, agentPhoneNumber, mainBusinessCode, or secondaryBusinessCode, since the form itself prints no canonical format string for any of these (unlike the Resident/Corporation Registration Number fields, which the form's own layout shows split by a literal hyphen into a 6-digit and 7-digit box group).
12. PII/sensitive-PII/financial classification hints follow this registry's established convention: personal names, addresses, and contact details are tagged pii; Resident Registration Numbers (individual, government-issued) are tagged sensitive-pii; monetary figures (capitalAmount, lease amounts, the financial-position block) are tagged financial. corporationRegistrationNumber and closureBusinessRegistrationNumber/landlordBusinessRegistrationNumber are left unclassified, since they identify a legal entity rather than a natural person, consistent with this registry's practice of reserving pii/sensitive-pii for natural-person data.

What is out of scope for v1.0.0

• Section 3, corporate-taxed trust property trustee — judgment call 2.
• Section 4, foreign-corporation content and manager-in-charge — judgment call 3.
• Public-interest-corporation business type / supervising ministry / contributed-assets sub-fields — judgment call 4.
• Division-established-corporation registration numbers and date — judgment call 5.
• Foreign-invested-corporation nationality and investment ratio — judgment call 6.
• Additional representatives beyond one, and additional secondary business types/items beyond one — pending GSP-0009. See judgment call 8.
• NTS's Hometax online filing portal (hometax.go.kr), which also accepts this same registration electronically per the form's own header note ("홈택스(www.hometax.go.kr)에서도 신고할 수 있습니다") but requires a Korean public/financial certificate login; not walked interactively this cycle. This document models the gazetted paper/PDF form's own fields, not Hometax's live wizard.

Candidates rejected or deferred this cycle

• Brazil, National ID & Civic Documents (voter registration, TSE Título Net): confirmed a genuine, real, fully-online first-time-registration system, but nationwide-closed 2026-05-07 through 2026-11-03 under Lei no. 9.504/1997 art. 91's pre-election blackout — see "Why this document exists" above for the full citation trail. Not a dead end; reopens 2026-11-03.
• Brazil, DMV (RENAVAM/DETRAN vehicle registration): DETRAN-SP's e-crvsp.sp.gov.br requires gov.br SSO login on every path tried, no field-level content visible pre-authentication — the same wall as the already-confirmed br/cnh dead end (GOV-1400).
• Mexico, National ID & Civic Documents (INE voter credential): not re-screened this cycle (already flagged in CATALOG.md as in-person/biometric-appointment-only); Brazil was screened first per the task brief's own listed candidate order and found to have a stronger (if temporarily closed) online form, so Mexico was not re-examined.

Path to a verified claim (next step)

To advance this document to status: verified, a reviewer needs to (a) independently re-fetch the same PDF (flSeq=153980319) and confirm no newer edition has since superseded the 2025-03-21 amendment, (b) obtain a Hometax test account (certificate-based login) and attempt a live walk of its online counterpart to resolve judgment call 7 (공동대표/각자대표 blank interpretation) and confirm whether Hometax's own UI treats any of this v1.0.0's optional fields as conditionally required, and (c) consider a follow-up v1.1.0 that models Section 3 or Section 4 in full, or the additional-representatives/business-types repeating structures, once GSP-0009 lands.

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-06 (~6 months): this is a first-authoring pass sourced from an unusually strong PDF (genuine text layer, current 2025-03-21 edition, no Wayback detour needed), but it has no independent second review yet and carries a materially large number of disclosed scope cuts (12 judgment calls, 5 whole sections/blocks excluded) — both arguing for the shorter end of the cadence. Re-check the source, retry Hometax for a test account, and confirm no newer form edition has been published, on or before that date and on any source.url change.