{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kr/nts/corporation-establishment-and-business-registration",
  "version": "1.0.0",
  "title": "South Korea Corporation Establishment Report and Business Registration Application (National Tax Service, Attached Form No. 73)",
  "description": "South Korea's combined 'Corporation Establishment Report and Business Registration Application' (법인설립신고 및 사업자등록신청서), Attached Form No. 73 of the Enforcement Rule of the Corporate Tax Act (법인세법 시행규칙 [별지 제73호서식], amended 2025-03-21), filed with the head of the applicant's local District Tax Office (세무서장) under the National Tax Service (NTS). This single form serves the role split across two separate US processes already modelled in this registry (us/de/sos/llc-formation-certificate-of-formation and us/irs/employer-identification-number-ss4): it is simultaneously the applicant's own declaration that it has been incorporated (a domestic company must already hold its court-registered 법인등록번호, Corporation Registration Number, before filing) and its application to the tax authority for a 사업자등록번호 (Business Registration Number) and, where applicable, a 확정일자 (Fixed Date, giving the lease a priority date under the Commercial Building Lease Protection Act). It can also be filed by a foreign corporation solely to report establishing a domestic place of business (국내사업장설치신고서), a distinct pathway this v1.0.0 does not model in full — see VERIFICATION.md. Scoped to a for-profit domestic corporation (e.g. a newly incorporated 주식회사) filing its own first Business Registration; the corporate-taxed-trust-property trustee panel (Section 3), the foreign-corporation content/manager-in-charge panel (Section 4), and several narrower checkbox sub-fields (division-established-corporation registration numbers, public-interest-corporation business type/supervising ministry, foreign-invested-corporation nationality/investment ratio) are out of scope for v1.0.0 — see this document's own VERIFICATION.md for the complete scope and every interpretive judgment call. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Republic of Korea or the National Tax Service.",
  "status": "draft",
  "jurisdiction": {
    "country": "KR",
    "level": "national"
  },
  "authority": {
    "name": "National Tax Service, Republic of Korea",
    "abbreviation": "NTS",
    "url": "https://www.nts.go.kr/english/index.do"
  },
  "process": {
    "type": "registration",
    "language": "ko-KR"
  },
  "source": {
    "url": "https://www.law.go.kr/LSW/flDownload.do?flSeq=153980319&bylClsCd=110202",
    "retrievedAt": "2026-07-06",
    "documentRef": "법인세법 시행규칙 [별지 제73호서식] <개정 2025. 3. 21.> '법인설립신고 및 사업자등록신청서 / 국내사업장설치신고서(외국법인)' (Enforcement Rule of the Corporate Tax Act, Attached Form No. 73, amended 2025-03-21, 'Corporation Establishment Report and Business Registration Application / Domestic Place-of-Business Establishment Report (Foreign Corporation)'), National Law Information Center (law.go.kr)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-06",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-06",
    "notes": "GOV-1483 'GovSchema Standard Research' cycle. This cycle first catalogued the registry (238 schemas, 17 jurisdictions) and identified 'remaining voter registration' (the task brief's own named National ID & Civic Documents candidate) as Brazil and Mexico. Brazil's TSE Título Net online self-service system (a genuine online first-time-registration form, confirmed via a live Playwright walk) is legally closed nationwide from 2026-05-07 to 2026-11-03 under Lei das Eleições (Lei no. 9.504/1997) art. 91's 150-day pre-election blackout ahead of Brazil's October 2026 municipal elections, confirmed directly from TSE's own news notices — a hard, dated, temporary block, not sourceable this cycle; left as a strong, well-documented backlog candidate reopening 2026-11-03. Brazil's DMV vertical (its other open gap, RENAVAM/vehicle registration) was also screened this cycle: São Paulo's DETRAN-SP eCRVsp portal requires gov.br SSO login on every path tried, the same wall that already made br/cnh (driving licence) a confirmed dead end (GOV-1400) — not pursued further. This cycle pivoted to South Korea's Business Formation gap (the only vertical KR still lacked; KR's other five verticals were already closed by prior cycles), sourced from the National Tax Service's own gazetted Attached Form No. 73 via law.go.kr — a directly downloadable, current (2025-03-21 amendment), genuine text-layer PDF with no login/CAPTCHA/WAF, mirroring the sourcing shape already proven for kr/koroad/driving-licence-application and kr/nts/year-end-tax-settlement-income-deduction-report. Extracted with pdfjs-dist (pinned to 3.11.174) via getTextContent, then cross-checked by rendering both pages to PNG at 3x scale via pdfjs-dist + node-canvas and visually confirming every checkbox grouping (the dense §2 법인성격/Corporation Character matrix in particular) against the extracted text. This closes South Korea's Business Formation vertical, giving KR 6/6 verticals. Status remains 'draft' pending an independent second reviewer's field-by-field pass; see the review-gate issue."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-06"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "corporationName",
      "label": "Corporation Name (Organization Name)",
      "type": "string",
      "required": true,
      "description": "The applicant corporation or organization's registered name.",
      "sourceRef": "Form p.1, Section 1 (인적사항) — '법인명(단체명)'",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "closureBusinessRegistrationNumber",
      "label": "Business Registration Number at Time of Prior Closure",
      "type": "string",
      "required": false,
      "description": "If re-registering after a prior business closure, the business registration number the applicant held at the time it closed. Left blank for a brand-new registration.",
      "sourceRef": "Form p.1, Section 1 — '(폐업당시 사업자등록번호)', grouped with 승인법인고유번호 (an NTS-internal approved-corporation number not modelled, since it is assigned by NTS rather than applicant-entered)"
    },
    {
      "name": "representativeName",
      "label": "Representative",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Full name of the corporation's representative (대표자).",
      "sourceRef": "Form p.1, Section 1 — '대표자'",
      "validation": { "minLength": 1, "maxLength": 100 }
    },
    {
      "name": "representativeResidentRegistrationNumber",
      "label": "Representative's Resident Registration Number",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The representative's Korean Resident Registration Number (주민등록번호), formatted as a 6-digit birth-date prefix and a 7-digit serial suffix separated by a hyphen.",
      "sourceRef": "Form p.1, Section 1 — '주민등록번호 -'",
      "validation": { "pattern": "^\\d{6}-\\d{7}$" }
    },
    {
      "name": "businessAddress",
      "label": "Business (Organization) Address",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Street address of the business/organization's registered location. Modelled as a single string per this registry's established convention absent a jurisdiction-specific multi-component address block; the form's own note (§6.사.) permits using the registered head-office/principal-office address, or the place of actual management for a business conducted solely through information/communications networks, in this field.",
      "sourceRef": "Form p.1, Section 1 — '사업장(단체)소재지'",
      "validation": { "minLength": 1, "maxLength": 300 }
    },
    {
      "name": "businessAddressFloor",
      "label": "Floor",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.1, Section 1 — '층' (same address row as 사업장(단체)소재지)"
    },
    {
      "name": "businessAddressUnit",
      "label": "Unit/Room No.",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.1, Section 1 — '호' (same address row as 사업장(단체)소재지)"
    },
    {
      "name": "businessPhoneNumber",
      "label": "Phone Number (Business)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.1, Section 1 — '전화번호(사업장)'"
    },
    {
      "name": "mobilePhoneNumber",
      "label": "Phone Number (Mobile)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.1, Section 1 — '(휴대전화)'"
    },
    {
      "name": "corporationRegistrationNumber",
      "label": "Corporation Registration Number",
      "type": "string",
      "required": true,
      "description": "The court-registry Corporation Registration Number (법인등록번호) already issued to the applicant upon its incorporation, a prerequisite to filing this form for a domestic corporation.",
      "sourceRef": "Form p.1, Section 2 (법인현황) — '법인등록번호 -'",
      "validation": { "pattern": "^\\d{6}-\\d{7}$" }
    },
    {
      "name": "capitalAmount",
      "label": "Capital",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "The corporation's capital, in Korean won (원).",
      "sourceRef": "Form p.1, Section 2 — '자본금 원'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "fiscalYearStart",
      "label": "Fiscal Year Start (Month-Day)",
      "type": "string",
      "required": true,
      "description": "The recurring start of the corporation's fiscal (business) year, as a month and day (the form shows no year component, since a fiscal year recurs annually).",
      "sourceRef": "Form p.1, Section 2 — '사업연도 월 일 〜'",
      "validation": { "pattern": "^\\d{2}-\\d{2}$" }
    },
    {
      "name": "fiscalYearEnd",
      "label": "Fiscal Year End (Month-Day)",
      "type": "string",
      "required": true,
      "description": "The recurring end of the corporation's fiscal (business) year, as a month and day.",
      "sourceRef": "Form p.1, Section 2 — '사업연도 〜 월 일'",
      "validation": { "pattern": "^\\d{2}-\\d{2}$" }
    },
    {
      "name": "corporationType",
      "label": "Corporation Character",
      "type": "enum",
      "required": true,
      "description": "Which single cell of the form's own '법인성격' ('Corporation Character', marked with a single '○') the applicant is. This v1.0.0 models a domestic, for-profit, general corporation end-to-end; selecting any 'foreign_*' value, or 'domestic_trust_property', triggers this form's Section 3 (corporate-taxed trust property trustee) or Section 4 (foreign corporation content and manager-in-charge) panels, neither of which is modelled in fields[] for v1.0.0 — see VERIFICATION.md.",
      "sourceRef": "Form p.1, Section 2 — '법인 성격 (해당란에 \"○\" 표시)': 내국법인 (영리일반/영리외투/신탁재산/비영리/국가·지방자치단체/법인으로 보는 단체: 승인법인·기타) and 외국법인 (지점(국내사업장)/연락사무소/기타)",
      "validation": { "enum": [
        "domestic_general_for_profit", "domestic_foreign_invested_for_profit", "domestic_trust_property",
        "domestic_non_profit", "domestic_national_or_local_government", "domestic_deemed_corporation_approved",
        "domestic_deemed_corporation_other", "foreign_branch", "foreign_liaison_office", "foreign_other"
      ] }
    },
    {
      "name": "domesticBranchApplicable",
      "label": "Domestic-Corporation Branch",
      "type": "boolean",
      "required": false,
      "description": "Whether this filing is for a branch of an existing domestic corporation (지점(내국법인의 경우): 해당/미해당), as distinct from that corporation's head office.",
      "sourceRef": "Form p.1, Section 2 — '지점(내국법인의 경우) 해당 미해당'"
    },
    {
      "name": "cooperativeApplicable",
      "label": "Cooperative Corporation",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.1, Section 2 — '조합법인 해당 여부: 해당 미해당'"
    },
    {
      "name": "unifiedTaxpayerApplicable",
      "label": "Unified Taxpayer (Single Business-Unit Taxation)",
      "type": "boolean",
      "required": false,
      "description": "Whether the applicant elects 사업자단위과세 (unified taxation across multiple places of business under one registration).",
      "sourceRef": "Form p.1, Section 2 — '사업자 단위 과세 여부: 해당 미해당'"
    },
    {
      "name": "corporateTaxedTrustPropertyApplicable",
      "label": "Corporate-Taxed Trust Property",
      "type": "boolean",
      "required": false,
      "description": "Whether this filing is for corporate-taxed trust property (법인과세 신탁재산). If true, the form's Section 3 (수탁자, the trust property's trustee identity) applies — out of scope for this v1.0.0; see VERIFICATION.md.",
      "sourceRef": "Form p.1, Section 2 — '법인과세 신탁재산 해당 여부: 해당 미해당'"
    },
    {
      "name": "publicInterestCorporationApplicable",
      "label": "Public-Interest Corporation",
      "type": "boolean",
      "required": false,
      "description": "Whether the applicant is a 공익법인 (public-interest corporation). If true, the form's own further sub-fields (사업유형/business type, 주무부처명/supervising ministry, 출연자산여부/contributed-assets flag) apply — out of scope for this v1.0.0; see VERIFICATION.md.",
      "sourceRef": "Form p.1, Section 2 — '공익법인: 해당 여부 해당 미해당'"
    },
    {
      "name": "mainBusinessType",
      "label": "Main Business Type",
      "type": "string",
      "required": true,
      "sourceRef": "Form p.1, Section 5 (사업장현황) — '사업의 종류: 주업태'"
    },
    {
      "name": "mainBusinessItem",
      "label": "Main Business Item",
      "type": "string",
      "required": true,
      "sourceRef": "Form p.1, Section 5 — '사업의 종류: 주종목'"
    },
    {
      "name": "mainBusinessCode",
      "label": "Main Business Classification Code",
      "type": "string",
      "required": false,
      "description": "The Korea Standard Industrial Classification code for the main business item. No code table is reproduced on the form itself, so this is modelled as an open string rather than an enum.",
      "sourceRef": "Form p.1, Section 5 — '주업종코드'"
    },
    {
      "name": "secondaryBusinessType",
      "label": "Secondary Business Type",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '부업태'"
    },
    {
      "name": "secondaryBusinessItem",
      "label": "Secondary Business Item",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '부종목'"
    },
    {
      "name": "secondaryBusinessCode",
      "label": "Secondary Business Classification Code",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '부업종코드'"
    },
    {
      "name": "businessCommencementDate",
      "label": "Business (For-Profit Activity) Commencement Date",
      "type": "date",
      "required": true,
      "sourceRef": "Form p.1, Section 5 — '사업(수익사업) 개시일 년 월 일'"
    },
    {
      "name": "cyberMallName",
      "label": "Cyber Mall Name",
      "type": "string",
      "required": false,
      "description": "Name of the online storefront/cyber mall, when the business is conducted online.",
      "sourceRef": "Form p.1, Section 5 — '사이버몰 명칭'"
    },
    {
      "name": "cyberMallDomain",
      "label": "Cyber Mall Domain",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '사이버몰 도메인'"
    },
    {
      "name": "businessPremisesOwnership",
      "label": "Business Premises Ownership",
      "type": "enum",
      "required": true,
      "description": "Whether the applicant owns (자가) or leases (타가) its business premises.",
      "sourceRef": "Form p.1, Section 5 — '사업장 구분 및 면적: 자가 타가'",
      "validation": { "enum": ["owned", "leased"] }
    },
    {
      "name": "businessPremisesArea",
      "label": "Business Premises Area (sq. m)",
      "type": "number",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '자가/타가' area boxes, '㎡'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "floorPlanAttached",
      "label": "Floor Plan Attached",
      "type": "boolean",
      "required": false,
      "description": "Whether a floor plan is attached (첨부/미첨부), relevant when only part of a commercial building is leased under the Commercial Building Lease Protection Act.",
      "sourceRef": "Form p.1, Section 5 — '도면첨부: 첨부 미첨부'"
    },
    {
      "name": "landlordName",
      "label": "Landlord — Name (Corporation Name)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "requiredWhen": { "field": "businessPremisesOwnership", "equals": "leased" },
      "sourceRef": "Form p.1, Section 5 — '사업장을 빌려준 사람(임대인): 성명(법인명)'"
    },
    {
      "name": "landlordBusinessRegistrationNumber",
      "label": "Landlord — Business Registration Number",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '사업장을 빌려준 사람(임대인): 사업자등록번호'"
    },
    {
      "name": "landlordResidentOrCorporateRegistrationNumber",
      "label": "Landlord — Resident/Corporate Registration Number",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "sourceRef": "Form p.1, Section 5 — '사업장을 빌려준 사람(임대인): 주민(법인)등록번호'"
    },
    {
      "name": "landlordPhoneNumber",
      "label": "Landlord — Phone Number",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.1, Section 5 — '사업장을 빌려준 사람(임대인): 전화번호'"
    },
    {
      "name": "leaseStartDate",
      "label": "Lease Period Start",
      "type": "date",
      "required": false,
      "requiredWhen": { "field": "businessPremisesOwnership", "equals": "leased" },
      "sourceRef": "Form p.1, Section 5 — '임대차 계약 기간: 20 . . . ~'"
    },
    {
      "name": "leaseEndDate",
      "label": "Lease Period End",
      "type": "date",
      "required": false,
      "requiredWhen": { "field": "businessPremisesOwnership", "equals": "leased" },
      "sourceRef": "Form p.1, Section 5 — '임대차 계약 기간: ~ 20 . . .'"
    },
    {
      "name": "leaseDeposit",
      "label": "(Key Money) Deposit",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The lease's (전세)보증금, in Korean won.",
      "sourceRef": "Form p.1, Section 5 — '(전세)보증금 원'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "leaseMonthlyRent",
      "label": "Monthly Rent (VAT Included)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.1, Section 5 — '월 세(부가세 포함) 원'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "individualConsumptionTaxManufacturing",
      "label": "Individual Consumption Tax — Manufacturing",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '개별소비세: 제조'"
    },
    {
      "name": "individualConsumptionTaxSales",
      "label": "Individual Consumption Tax — Sales",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '개별소비세: 판매'"
    },
    {
      "name": "individualConsumptionTaxVenue",
      "label": "Individual Consumption Tax — Venue",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '개별소비세: 장소'"
    },
    {
      "name": "individualConsumptionTaxEntertainment",
      "label": "Individual Consumption Tax — Entertainment",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '개별소비세: 유흥'"
    },
    {
      "name": "liquorLicenseNumber",
      "label": "Liquor License Number",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '주류면허: 면허번호'"
    },
    {
      "name": "liquorLicenseApplicationStatus",
      "label": "Liquor License Application Status",
      "type": "enum",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '주류면허: 면허신청 신청 미신청'",
      "validation": { "enum": ["applied", "not_applied"] }
    },
    {
      "name": "vatTaxableBusinessStatus",
      "label": "VAT Taxable Business",
      "type": "enum",
      "required": true,
      "sourceRef": "Form p.1, Section 5 — '부가가치세 과세사업: 해당 미해당'",
      "validation": { "enum": ["applicable", "not_applicable"] }
    },
    {
      "name": "permitBusinessType",
      "label": "Permit/Approval Business Type",
      "type": "enum",
      "required": false,
      "description": "Whether the business is subject to a notification, registration, permit/license, or other approval requirement (인·허가 사업 여부).",
      "sourceRef": "Form p.1, Section 5 — '인·허가 사업 여부: 신고 등록 인·허가 기타'",
      "validation": { "enum": ["notification", "registration", "permit_or_license", "other", "not_applicable"] }
    },
    {
      "name": "permitApplicationStatus",
      "label": "Permit/Approval Application Status",
      "type": "enum",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '인·허가 사업 여부: 신청 미신청'",
      "validation": { "enum": ["applied", "not_applied"] }
    },
    {
      "name": "representationType",
      "label": "Joint/Several Representation",
      "type": "enum",
      "required": false,
      "description": "Whether multiple representatives act jointly (공동대표) or severally (각자대표). The form prints a blank pair of parentheses after each label whose purpose (a headcount vs. a checkmark) is not further captioned; modelled here as a single enum choice rather than two counts — see VERIFICATION.md.",
      "sourceRef": "Form p.1, Section 5 — '공동대표( ), 각자대표( )'",
      "validation": { "enum": ["joint", "several"] }
    },
    {
      "name": "additionalRepresentativeName",
      "label": "Additional Representative — Name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Name of a second representative, for corporations with more than one (e.g. joint/several representation). The form's own '대표자 현황' table shows two side-by-side representative columns; this v1.0.0 bounds the repeating structure to one additional representative beyond representativeName, pending GSP-0009 (composite/repeating values).",
      "sourceRef": "Form p.1, Section 5 — '대표자 현황: 성명'"
    },
    {
      "name": "additionalRepresentativeResidentRegistrationNumber",
      "label": "Additional Representative — Resident Registration Number",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "sourceRef": "Form p.1, Section 5 — '대표자 현황: 주민등록번호'",
      "validation": { "pattern": "^\\d{6}-\\d{7}$" }
    },
    {
      "name": "additionalRepresentativeRole",
      "label": "Additional Representative — Assigned Duties",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.1, Section 5 — '대표자 현황: 담당 업무'"
    },
    {
      "name": "totalAssets",
      "label": "Total Assets (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Basic financial position as of the incorporation registration date, in thousands of Korean won (천원), per the form's own unit.",
      "sourceRef": "Form p.2, '설립등기일 현재 기본 재무상황 등' — '자산 계'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "currentAssets",
      "label": "Current Assets (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.2 — '유동자산'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "nonCurrentAssets",
      "label": "Non-Current Assets (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.2 — '비유동자산'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "totalLiabilities",
      "label": "Total Liabilities (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.2 — '부채 계'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "currentLiabilities",
      "label": "Current Liabilities (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.2 — '유동부채'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "nonCurrentLiabilities",
      "label": "Non-Current Liabilities (KRW 1,000)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Form p.2 — '비유동부채'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "numberOfEmployees",
      "label": "Number of Employees",
      "type": "integer",
      "required": false,
      "sourceRef": "Form p.2 — '종업원 수'",
      "validation": { "minimum": 0 }
    },
    {
      "name": "emailAddress",
      "label": "Email Address",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.2 — '전자우편주소'"
    },
    {
      "name": "smsConsent",
      "label": "Consent to Receive Tax Information by SMS",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.2 — '국세청이 제공하는 국세정보 수신동의 여부: [ ] 문자(SMS) 수신에 동의함(선택)'"
    },
    {
      "name": "emailConsent",
      "label": "Consent to Receive Tax Information by Email",
      "type": "boolean",
      "required": false,
      "sourceRef": "Form p.2 — '국세청이 제공하는 국세정보 수신동의 여부: [ ] 이메일 수신에 동의함(선택)'"
    },
    {
      "name": "agentName",
      "label": "Agent's Name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Only completed when a proxy/agent files this application on the applicant's behalf.",
      "sourceRef": "Form p.2, '대리인 인적사항' (filed only if an agent, under the applicant's delegation, submits the application) — '성 명'"
    },
    {
      "name": "agentResidentRegistrationNumber",
      "label": "Agent's Resident Registration Number",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "sourceRef": "Form p.2, '대리인 인적사항' — '주민등록번호'",
      "validation": { "pattern": "^\\d{6}-\\d{7}$" }
    },
    {
      "name": "agentAddress",
      "label": "Agent's Address",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.2, '대리인 인적사항' — '주 소 지'"
    },
    {
      "name": "agentPhoneNumber",
      "label": "Agent's Phone Number",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Form p.2, '대리인 인적사항' — '전화 번호'"
    },
    {
      "name": "agentRelationshipToApplicant",
      "label": "Agent's Relationship to Applicant",
      "type": "string",
      "required": false,
      "sourceRef": "Form p.2, '대리인 인적사항' — '신청인과의 관계'"
    },
    {
      "name": "applicationType",
      "label": "Application Type",
      "type": "enum",
      "required": true,
      "description": "Whether the applicant seeks Business Registration alone, Business Registration together with a Fixed Date (확정일자, which gives a commercial lease priority under the Commercial Building Lease Protection Act), or Business Registration as someone who already holds a Fixed Date.",
      "sourceRef": "Form p.2, '신청 구분' — '[ ] 사업자등록만 신청 [ ] 사업자등록신청과 확정일자를 동시에 신청 [ ] 확정일자를 이미 받은 자로서 사업자등록신청(확정일자 번호: )'",
      "validation": { "enum": ["business_registration_only", "business_registration_and_fixed_date", "business_registration_with_existing_fixed_date"] }
    },
    {
      "name": "fixedDateNumber",
      "label": "Existing Fixed Date Number",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "applicationType", "equals": "business_registration_with_existing_fixed_date" },
      "sourceRef": "Form p.2, '신청 구분' — '(확정일자 번호: )'"
    },
    {
      "name": "declarationAccepted",
      "label": "Declaration of Accuracy",
      "type": "boolean",
      "required": true,
      "description": "Confirms the content of this application matches the actual business content, per the form's own declaration citing 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).",
      "sourceRef": "Form p.2 — '신청서에 적은 내용과 실제 사업내용이 일치함을 확인하고, ... 법인설립 및 국내사업장설치 신고와 사업자등록 및 확정일자를 신청합니다.'"
    },
    {
      "name": "applicationDate",
      "label": "Application Date",
      "type": "date",
      "required": true,
      "sourceRef": "Form p.2 — '년 월 일'"
    }
  ],
  "documents": [
    {
      "id": "shareholderOrContributorListFile",
      "label": "Shareholder or Contributor List",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §4 — '주주 또는 출자자명세서 1부'"
    },
    {
      "id": "leaseAgreementFile",
      "label": "Lease or Sublease Agreement Copy",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "businessPremisesOwnership", "equals": "leased" },
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §2 — '임대차계약서 또는 전대차계약서 사본[사업장을 임차하거나 전차(轉借)한 경우에만 첨부합니다] 1부'"
    },
    {
      "id": "floorPlanFile",
      "label": "Floor Plan (Partial Commercial-Building Lease)",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "floorPlanAttached", "equals": true },
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf", "image/jpeg", "image/png"] },
      "sourceRef": "Form p.2, 첨부 서류 §3 — '「상가건물 임대차보호법」의 적용을 받는 상가건물의 일부를 임차한 경우에는 해당 부분의 도면 1부'"
    },
    {
      "id": "businessPermitOrRegistrationCertificateFile",
      "label": "Business Permit/Registration Certificate/Report-Confirmation Copy, or Establishment-Permit Copy (Non-Profit Corporations)",
      "category": "identity-document",
      "required": false,
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §5 — '사업허가증·사업등록증·신고확인증 사본(해당 법인만 첨부합니다) 또는 설립허가증사본(비영리법인만 첨부합니다) 1부'"
    },
    {
      "id": "inKindContributionStatementFile",
      "label": "In-Kind Contribution Statement",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §6 — '현물출자명세서(현물출자법인인 경우에만 첨부합니다) 1부'"
    },
    {
      "id": "sourceOfFundsStatementFile",
      "label": "Source-of-Funds Statement",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §7 — '자금출처명세서(금지금 도·소매업, 액체·기체연료 도·소매업, 재생용 재료 수집 및 판매업, 과세유흥장소에서 영업을 하려는 경우에만 제출합니다) 1부'"
    },
    {
      "id": "unifiedTaxationSubPlaceStatementFile",
      "label": "Secondary Place-of-Business Statement for Unified Taxpayer",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "unifiedTaxpayerApplicable", "equals": true },
      "belongsTo": "applicant",
      "constraints": { "mediaTypes": ["application/pdf"] },
      "sourceRef": "Form p.2, 첨부 서류 §11 — '사업자단위과세 적용 신고자의 종된 사업장 명세서(법인사업자용)(사업자단위과세 적용을 신청한 경우만 해당합니다) 1부'"
    }
  ],
  "steps": [
    {
      "id": "basic_information",
      "title": "Section 1 — Basic Information (인적사항)",
      "fields": [
        "corporationName", "closureBusinessRegistrationNumber", "representativeName",
        "representativeResidentRegistrationNumber", "businessAddress", "businessAddressFloor",
        "businessAddressUnit", "businessPhoneNumber", "mobilePhoneNumber"
      ],
      "next": "corporation_status"
    },
    {
      "id": "corporation_status",
      "title": "Section 2 — Corporation Status (법인현황)",
      "fields": [
        "corporationRegistrationNumber", "capitalAmount", "fiscalYearStart", "fiscalYearEnd",
        "corporationType", "domesticBranchApplicable", "cooperativeApplicable",
        "unifiedTaxpayerApplicable", "corporateTaxedTrustPropertyApplicable",
        "publicInterestCorporationApplicable"
      ],
      "next": "business_site_status"
    },
    {
      "id": "business_site_status",
      "title": "Section 5 — Business Site Status (사업장현황)",
      "fields": [
        "mainBusinessType", "mainBusinessItem", "mainBusinessCode", "secondaryBusinessType",
        "secondaryBusinessItem", "secondaryBusinessCode", "businessCommencementDate",
        "cyberMallName", "cyberMallDomain", "businessPremisesOwnership", "businessPremisesArea",
        "floorPlanAttached", "landlordName", "landlordBusinessRegistrationNumber",
        "landlordResidentOrCorporateRegistrationNumber", "landlordPhoneNumber", "leaseStartDate",
        "leaseEndDate", "leaseDeposit", "leaseMonthlyRent", "individualConsumptionTaxManufacturing",
        "individualConsumptionTaxSales", "individualConsumptionTaxVenue",
        "individualConsumptionTaxEntertainment", "liquorLicenseNumber",
        "liquorLicenseApplicationStatus", "vatTaxableBusinessStatus", "permitBusinessType",
        "permitApplicationStatus", "representationType", "additionalRepresentativeName",
        "additionalRepresentativeResidentRegistrationNumber", "additionalRepresentativeRole"
      ],
      "next": "financial_status"
    },
    {
      "id": "financial_status",
      "title": "Basic Financial Status as of Incorporation Registration Date",
      "fields": [
        "totalAssets", "currentAssets", "nonCurrentAssets", "totalLiabilities", "currentLiabilities",
        "nonCurrentLiabilities", "numberOfEmployees", "emailAddress", "smsConsent", "emailConsent"
      ],
      "next": "agent_information"
    },
    {
      "id": "agent_information",
      "title": "Agent's Basic Information (대리인 인적사항)",
      "fields": [
        "agentName", "agentResidentRegistrationNumber", "agentAddress", "agentPhoneNumber",
        "agentRelationshipToApplicant"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Application Type and Declaration",
      "fields": ["applicationType", "fixedDateNumber", "declarationAccepted", "applicationDate"]
    }
  ]
}