Registry entry

South Korea Year-end Tax Settlement — Report of Income Deduction & Tax Credit

Report filed by a wage & salary income earner (including foreign employees) to their withholding agent (employer) as part of Korea's annual year-end tax settlement (연말정산), declaring the personal deductions, income deductions, and tax credits the filer claims for the tax year. The withholding agent uses this report plus attached documentary evidence to compute the filer's final income tax and either collect additional tax or refund overwithheld tax. Covers income-earner identification and residency/tax-withholding-ratio elections, the statement of personal deduction for dependents (relationship, basic/elderly/disabled/single-parent/newborn status) and associated insurance/medical/education/credit-card expenditure, pension premium deduction, special income deduction (health/employment insurance, housing rental and mortgage loans), other income deductions (pension/housing-purchase savings, investment contributions), the foreign-worker-specific tax reduction/exemption pathways (inter-government agreement, technology introduction contract, Restriction of Special Taxation Act, tax treaty), tax credits (pension accounts, insurance, medical, education, donations, foreign tax credit, housing mortgage interest, monthly rent), and the additional-documents checklist covering a secondary workplace and companion statements. Sourced from the National Tax Service's own English-language 'Easy Guide for Foreigners' Year-end Tax Settlement' (2025 edition), which reproduces the Ministry of Economy and Finance's gazetted Enforcement Rule of the Income Tax Act Attached Form No. 37(1)-(3) as an official English original (not a translation) in Chapter IX 'Tax Forms'. Does not model the granular sub-matrices the source form itself breaks each aggregate deduction into (housing mortgage loan interest ceilings by borrowing year/term-length/interest-rate type; investment association contributions by contribution year and association; housing-purchase savings by product type), the companion 'Statement of Income Deduction & Tax Credit for Pension, Savings, etc.' form's own per-account line items, the separate 'Application for Flat Tax Rate for Foreign Employees' (Form 8) or 'Application for Non-Taxation & Exemption ... Under a Tax Treaty' (Form 29-2(3)) election forms (referenced here only as companion documents), the NTS Hometax simplified year-end tax settlement service's data-lookup workflow, or the withholding agent's own tax computation/withholding-receipt issuance step. Does not submit the report; the live NTS Hometax service (hometax.go.kr) and the filer's withholding agent are always authoritative (see VERIFICATION.md).

Registry entry

kr/nts/year-end-tax-settlement-income-deduction-report

Jurisdiction
South Korea · national
Version
1.0.0
Verification
draft
Authority
National Tax Service, Republic of Korea

Authoritative source National Tax Service, '2025 Easy Guide for Foreigners' Year-end Tax Settlement' (Issue Date Dec. 2025), Chapter IX 'Tax Forms', reproducing the Enforcement Rule of the Income Tax Act's Draft Attached Form No. 37(1)-(3), 'Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income' (English original, pp.199-203 of the guide).

Machine access

Schema document
registry/kr/nts/year-end-tax-settlement-income-deduction-report/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/kr/nts/year-end-tax-settlement-income-deduction-report/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

117 fields across 9 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Income Earner Details

  • incomeEarnerName string required

    Name of income earner

    length: 0–100classification: pii
  • residentAlienRegistrationNumber string required

    The income earner's Korean resident registration number, or alien registration number for a foreign national.

    length: 0–20classification: pii
  • placeOfWork string required

    Place of work

    length: 0–200
  • businessRegistrationNumber string required

    Business registration no. (of the withholding agent/employer)

    length: 0–20
  • householdHeadOrMember enum required

    Household head/member

    enum: head | member
  • nationality string required

    Nationality

    length: 0–100
  • nationalityCode string optional

    ISO country-acronym code, referenced against the NTS website's ISO country code lookup.

    length: 0–10
  • lengthOfServiceStartDate date required

    Length of service — start date

  • lengthOfServiceEndDate date optional

    Left blank for a filer who remains employed at the end of the tax year.

  • residencyStatus enum required

    Residency

    enum: resident | non_resident
  • stateOfResidence string optional

    State of residence

    length: 0–100
  • stateOfResidenceCode string optional

    ISO country code for the non-resident's state of residence.

    length: 0–10
  • changeOfPersonalDeductionItems enum required

    If 'same_as_last_year', a copy of the resident register does not need to be submitted.

    enum: same_as_last_year | changed
  • paymentInInstallments boolean required

    Payment in installments

  • taxWithholdingRatio enum required

    The filer may elect to have 120%, 100%, or 80% of the monthly-withheld tax amount withheld going forward.

    enum: 120 | 100 | 80

Statement of Personal Deduction, Income Deduction & Tax Credit

  • numberOfPersonsEligibleForPersonalDeduction integer required

    No. of persons eligible for personal deduction

    range: 1–∞
  • numberOfChildren integer optional

    No. of children (among persons eligible for personal deduction)

    range: 0–∞
  • filerIsWoman boolean required

    Applies where the filer's global income tax base is 30 million won or less and the filer is a woman with no spouse who is head of household with dependants, or a woman with a spouse.

  • filerIsSingleParent boolean required

    Filer qualifies for the single-parent additional deduction

  • filerDisabilityCode enum optional

    1 = disabled person under the Act on Welfare of Persons with Disabilities; 2 = wounded/disabled person under the Act on the Honorable Treatment of Persons of Distinguished Service to the State; 3 = severely ill patient needing continued treatment.

    enum: 1 | 2 | 3
  • primaryDependentRelationshipCode enum optional

    0 = income earner, 1 = income earner's lineal ascendant, 2 = spouse's lineal ascendant, 3 = spouse, 4 = income earner's lineal descendant, 5 = spouse's lineal descendant, 6 = sibling, 7 = person eligible for assistance, 8 = foster child.

    enum: 9 values
  • primaryDependentName string optional

    Primary dependent — name

    length: 0–100classification: pii
  • primaryDependentCitizenOrForeigner enum optional

    Primary dependent — Citizen/Foreigner

    enum: citizen | foreigner
  • primaryDependentRegistrationNumber string optional

    Primary dependent — Resident (alien) registration no.

    length: 0–20classification: pii
  • primaryDependentMeetsIncomeCriteria boolean optional

    The dependent's annual income must be 1,000,000 won or less (5,000,000 won gross wage & salary income if wage & salary income is their only income).

  • primaryDependentIsBasicDeduction boolean optional

    Primary dependent — basic deduction claimed

  • primaryDependentIsElderly boolean optional

    Primary dependent — the elderly (70 years or older)

  • primaryDependentIsDisabled boolean optional

    Primary dependent — disabled

  • primaryDependentDisabilityCode enum optional

    Primary dependent — disability classification code

    enum: 1 | 2 | 3
  • primaryDependentIsNewbornOrAdoptee boolean optional

    Primary dependent — newborn/adoptee in the tax year

  • dependentHealthInsurancePremium number optional

    Health insurance premium paid on behalf of dependents

    range: 0–∞
  • dependentEmploymentInsurancePremium number optional

    Employment insurance premium paid on behalf of dependents

    range: 0–∞
  • dependentCoverageInsurancePremium number optional

    Coverage (guarantee) insurance premium paid on behalf of dependents

    range: 0–∞
  • dependentCoverageInsuranceForDisabledPremium number optional

    Coverage insurance premium for the disabled, paid on behalf of dependents

    range: 0–∞
  • dependentIndemnityInsurancePremium number optional

    Indemnity insurance premium paid on behalf of dependents

    range: 0–∞
  • dependentGeneralMedicalExpenses number optional

    General medical expenses (self and dependents)

    range: 0–∞
  • dependentInfertilityTreatmentExpenses number optional

    Infertility treatment expenses

    range: 0–∞
  • dependentPrematureBabyMedicalExpenses number optional

    Premature babies / babies with birth defects — medical expenses

    range: 0–∞
  • generalEducationExpenses number optional

    General education expenses (self and dependents)

    range: 0–∞
  • specialEducationExpensesForDisabled number optional

    Special education expenses for the disabled

    range: 0–∞
  • creditCardSpending number optional

    Credit card spending

    range: 0–∞
  • debitCardOrPrepaidCardSpending number optional

    Debit card / prepaid card spending

    range: 0–∞
  • cashReceiptSpending number optional

    Cash receipt spending

    range: 0–∞
  • booksAndPerformanceTicketsSpending number optional

    Only applicable for filers with gross wage & salary income of 70,000,000 won or less.

    range: 0–∞
  • traditionalMarketSpending number optional

    Amount spent in traditional markets

    range: 0–∞
  • publicTransportationSpending number optional

    Amount spent on public transportation

    range: 0–∞

Pension Premium Deduction

  • nationalPensionPremiumCurrentWorkplace number optional

    National pension premium — principal (present) workplace

    range: 0–∞
  • nationalPensionPremiumPreviousWorkplace number optional

    National pension premium — secondary (previous) workplace

    range: 0–∞
  • otherPublicPensionPremiumCurrentWorkplace number optional

    Other public pension premium (public officials/military/teachers' pension) — principal (present) workplace

    range: 0–∞
  • otherPublicPensionPremiumPreviousWorkplace number optional

    Other public pension premium — secondary (previous) workplace

    range: 0–∞

Special Income Deduction

  • nationalHealthInsurancePremiumCurrentWorkplace number optional

    National health insurance premium (incl. long-term care insurance) — principal (present) workplace

    range: 0–∞
  • nationalHealthInsurancePremiumPreviousWorkplace number optional

    National health insurance premium — secondary (previous) workplace

    range: 0–∞
  • employmentInsurancePremiumCurrentWorkplace number optional

    Employment insurance premium — principal (present) workplace

    range: 0–∞
  • employmentInsurancePremiumPreviousWorkplace number optional

    Employment insurance premium — secondary (previous) workplace

    range: 0–∞
  • hasHousingRentalLoan boolean required

    Filer has a housing rental loan (from an institution or a resident)

  • housingRentalLoanRepaymentAmount number optional

    Aggregate repayment amount across the loan's principal & interest; the source form breaks this down by lender type (institution vs. resident), not modelled separately here.

    range: 0–∞
  • hasLongTermHousingMortgageLoan boolean required

    Filer has a long-term housing mortgage loan

  • longTermHousingMortgageLoanInterestRepayment number optional

    Aggregate interest-repayment amount. The source form's deduction ceiling depends on the loan's borrowing year (before/after 2012), term length (10-15/15-29/30+ years), and interest-rate type (fixed/non-deferred vs. other) — a matrix of narrower sub-categories not modelled individually here (see VERIFICATION.md).

    range: 0–∞

Other Income Deductions

  • individualPensionSavingsDeposit number optional

    Deduction ceiling: 720,000 won or 40% of the deposit, whichever is less.

    range: 0–∞
  • smallBusinessMutualAidDeposit number optional

    Deposits in a mutual aid fund for small enterprises and small entrepreneurs

    range: 0–∞
  • housingPurchaseSavingsDeposit number optional

    Aggregate of the three qualifying housing-purchase savings products (savings account for housing purchase, worker's housing purchase savings, collective savings account for housing subscription); not broken out per product here.

    range: 0–∞
  • investmentAssociationContributions number optional

    Aggregate of contributions across ventures and investment associations, which the source form breaks out separately by contribution year (2023/2024/2025); not broken out per year here.

    range: 0–∞
  • employeeStockOwnershipContributions number optional

    Contributions to employee stock ownership association

    range: 0–∞
  • longTermCollectiveInvestmentSecuritiesSavings number optional

    Payment into long-term collective investment securities savings

    range: 0–∞

Tax Reduction/Exemption (Foreign Worker)

  • foreignWorkerExemptionPurpose enum required

    Determines which foreign-worker-specific tax reduction/exemption pathway, if any, the filer claims.

    enum: inter_government_agreement | technology_introduction_contract | restriction_of_special_taxation_act | tax_treaty | none
  • technologyContractOrLaborStartDate date optional

    Date of entering into a technology introduction contract, or date of first providing labor

  • exemptionExpirationDate date optional

    Date of expiration of exemption

  • taxReductionForForeignWorkerReceivedDate date optional

    Tax reduction on wage & salary income of foreign workers — date of receipt

  • taxReductionForForeignWorkerSubmittedDate date optional

    Tax reduction on wage & salary income of foreign workers — date of submission

  • taxReductionUnderTaxTreatyReceivedDate date optional

    Tax reduction on wage & salary income under a tax treaty — date of receipt

  • taxReductionUnderTaxTreatySubmittedDate date optional

    Tax reduction on wage & salary income under a tax treaty — date of submission

Tax Credits

  • retirementPensionAccountDeposit number optional

    Retirement pension account deposit (Korea Scientists & Engineers Mutual-Aid Association pension, or retirement pension under the Employees' Retirement Benefits Guarantee Act)

    range: 0–∞
  • pensionSavingsDeposit number optional

    Pension savings deposit

    range: 0–∞
  • isaExpiredPensionAccountDeposit number optional

    Deposits in a pension account when ISA expired

    range: 0–∞
  • coverageInsurancePremiumForCredit number optional

    Coverage insurance premium (tax credit, ceiling 1,000,000 won at 12%)

    range: 0–∞
  • coverageInsuranceForDisabledPremiumForCredit number optional

    Coverage insurance premium for the disabled (tax credit, ceiling 1,000,000 won at 15%)

    range: 0–∞
  • medicalExpensesForCredit number optional

    Medical expenses for self / under-6 / 65-or-older / disabled dependents (tax credit at 15%)

    range: 0–∞
  • infertilityTreatmentExpenditureForCredit number optional

    Infertility treatment expenditure (tax credit at 30%)

    range: 0–∞
  • prematureBabyExpenditureForCredit number optional

    Premature babies / babies with birth defects — expenditure (tax credit at 20%)

    range: 0–∞
  • indemnityInsuranceReceiptForCredit number optional

    Indemnity insurance premium receipt (tax credit at 15%)

    range: 0–∞
  • selfEducationExpensesForCredit number optional

    Filer's own education fees, including graduate school (tax credit at 15%)

    range: 0–∞
  • numberOfPreschoolChildren integer optional

    When this is 1 or more, provide preschoolChildrenEducationExpenses alongside it.

    range: 0–∞
  • preschoolChildrenEducationExpenses number optional

    Pre-school children — kindergarten/private education institute fees (ceiling 3,000,000 won/person)

    range: 0–∞
  • numberOfSchoolAgeStudents integer optional

    When this is 1 or more, provide schoolAgeStudentsEducationExpenses alongside it.

    range: 0–∞
  • schoolAgeStudentsEducationExpenses number optional

    Elementary/secondary/high school students — fees (ceiling 3,000,000 won/person)

    range: 0–∞
  • numberOfUndergraduateStudents integer optional

    When this is 1 or more, provide undergraduateEducationExpenses alongside it.

    range: 0–∞
  • undergraduateEducationExpenses number optional

    Undergraduate students — fees (ceiling 9,000,000 won/person)

    range: 0–∞
  • disabledSpecialEducationFee number optional

    Special education fee for the disabled (total amount, no ceiling)

    range: 0–∞
  • politicalDonationAmount number optional

    Up to 100,000 won is credited at 100/110; the amount above 100,000 won at 15%/25%.

    range: 0–∞
  • homeCountryDonationAmount number optional

    Up to 100,000 won is credited at 100/110; above that, 15% (general) or 30% (special disaster area).

    range: 0–∞
  • specialDonationAmount number optional

    Special donations — donation amount (tax credit at 15% or 30%)

    range: 0–∞
  • esopGeneralDonationAmount number optional

    General donations to employee stock ownership association

    range: 0–∞
  • religiousOrganizationDonationAmount number optional

    General donations to religious organizations

    range: 0–∞
  • hasForeignSourceIncome boolean required

    Filer has foreign-source income eligible for foreign tax credit

  • foreignTaxPaidForeignCurrency number optional

    Foreign tax paid (foreign currency amount)

    range: 0–∞
  • foreignTaxPaidWonCurrency number optional

    Foreign tax paid (won-currency equivalent)

    range: 0–∞
  • foreignTaxCreditCountry string optional

    Country of foreign-source income

    length: 0–100
  • foreignTaxPaymentDate date optional

    Date of foreign tax payment

  • foreignTaxCreditApplicationSubmissionDate date optional

    Date of submission of foreign tax credit application

  • overseasPlaceOfWork string optional

    Overseas place of work

    length: 0–200
  • overseasServicePeriodStartDate date optional

    Overseas service period — start date

  • overseasServicePeriodEndDate date optional

    Overseas service period — end date

  • overseasPosition string optional

    Position held at overseas place of work

    length: 0–100
  • housingMortgageInterestTaxCreditPayment number optional

    Housing mortgage interest tax credit — interest payment (tax credit at 30%)

    range: 0–∞
  • monthlyRentExpenditure number optional

    Monthly rent expenditure (tax credit at 15% or 17%)

    range: 0–∞

Additional Documents for Submission

  • submittedFlatTaxRateApplication boolean required

    A separate companion application (Attached Form No. 8) electing the flat 19% tax rate on gross wage & salary income, in lieu of the standard progressive tax base computation.

  • hasSecondaryPreviousWorkplace boolean required

    Filer has a secondary (previous) workplace this tax year

  • secondaryWorkplaceName string optional

    Name of secondary (previous) workplace

    length: 0–200
  • secondaryWorkplaceBusinessRegistrationNumber string optional

    Business reg. no. of secondary (previous) workplace

    length: 0–20
  • secondaryWorkplaceGrossWageSalary number optional

    Gross wage & salary from secondary (previous) workplace

    range: 0–∞
  • secondaryWorkplaceTaxDetermined number optional

    Tax determined from the secondary (previous) workplace

    range: 0–∞
  • submittedSecondaryWorkplaceWithholdingReceipt boolean optional

    Did you submit the receipt of wage & salary income tax withholding from the secondary (previous) workplace?

  • submittedPensionSavingsStatement boolean required

    Applicable if claiming income deduction or tax credit for pension accounts, housing purchase savings, etc. — via the companion 'Statement of Income Deduction & Tax Credit for Pension, Savings, etc.' form.

  • submittedMonthlyRentAndMortgageStatement boolean required

    Did you submit a statement of income deduction & tax credit for monthly rent and repayment of principal and interest for housing mortgage from residents?

Declaration

  • declarationDate date required

    Date of filing (year, month, day)

  • declarationAgreed boolean required

    I file this report in accordance with Article 140 of the Income Tax Act, and certify that I have examined this report and prepared it accurately to the best of my knowledge

Additional fields

  • hasDependents boolean required

    Gates the primary-dependent field group below. The source form provides a repeating table for every dependent listed under personal deduction items; GovSchema v0.3 fields are flat (no array/repeating-group model, see spec/v0.3/SPEC.md §6.1), so this document models only the filer's primary dependent (e.g. spouse or first child) when this is true.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-05

Every field in this schema was read directly from the text layer of the National Tax Service's own official English-language guide, which reproduces the gazetted Enforcement Rule of the Income Tax Act's Attached Form No. 37(1)-(3) as an English original (not a translation). It remains draft, not verified, because a live NTS Hometax portal walkthrough and a second independent reviewer's field-by-field pass have not yet occurred — see "What is NOT yet independently verified" below.

Access notes

  • Retrieved directly from nts.go.kr, HTTP 200, no login required, three editions cross-checked: the 2020 edition (nts.go.kr/upload/english/sub/2020 Easy Guide for Foreigners' Year-end Tax Settlement.pdf), a 2022 edition (d.nts.go.kr), and the current 2025 edition (issue date Dec. 2025, nts.go.kr/comm/nttFileDownload.do). All three are genuine text-layer PDFs (not scanned images); this document is sourced from the 2025 edition, the most current at retrieval time.
  • Extracted with pdfjs-dist's getTextContent (238 pages), the same technique used throughout this registry for encrypted/complex-layout gov PDFs (see memory note gov-form-pdf-extraction). Chapter IX "Tax Forms" (guide pp.187-214) was read in full; Form 37(1)-(3) spans guide pp.199-203 (3 of the form's official 10 printed pages — the guide's English section reproduces only the substantive, non-duplicative pages of the form, per its own "(Page 1 of 10)"/"(Page 2 of 10)"/"(Page 3 of 10)" page markers). A second, coordinate-based extraction (grouping text items by y-position to reconstruct table rows) was run over the same three PDF pages to disambiguate the form's multi-column matrix layout (personal-deduction table, pension/insurance/housing-fund tables, tax-credit table) before fields were authored.
  • This is the fourth South Korean schema in the registry (kr/mofa/passport-application-first-adult, GOV-1289; kr/koroad/driving-licence-application, GOV-1291; kr/nec/overseas-voter-registration, GOV-1294; kr/moj/visa-application, GOV-1292) and closes the last of the five KR verticals GOV-1289's research rated STRONG (Passport, DMV, Visa, National ID, Taxes) — only Business Formation remains unmodelled for KR, rated WEAK in that research since IROS/startbiz.go.kr both require certificate login. This is also the registry's first schema sourced from a guide document that is itself an official English original of a Korean gazetted form, rather than a bilingual form or a Claude-vision reading of a Korean-only source — the lowest translation-risk KR source found so far.

Sources examined

  • Document (id, version): kr/nts/year-end-tax-settlement-income-deduction-report / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: National Tax Service (국세청, NTS), Republic of Korea
  • Primary source (directly retrieved, HTTP 200, text layer read in full): https://www.nts.go.kr/comm/nttFileDownload.do?fileKey=01059b95704bfc331d222bb2b4e7a927 — "2025 Easy Guide for Foreigners' Year-end Tax Settlement" (Issue Date Dec. 2025), Chapter IX "Tax Forms", pp.199-203: Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3), "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income".
  • Corroborating context (read for scope/background, not field-sourced): guide Chapter VI "Examples of Income Tax Calculation for 2025" (pp.139-151, used for the mock-data conformance run below), guide p.55 (documentary evidence table, used to populate documents[]), guide p.211/213 (Form 8 and Form 29-2(3), the flat-tax-rate and tax-treaty companion election forms, referenced but not separately field-modelled), and guide p.205 (the companion "Statement of Income Deduction & Tax Credit for Pension, Savings, etc." form, likewise referenced but not separately field-modelled).

What was confirmed against the source

  • Header/income-earner identification fields (incomeEarnerName through taxWithholdingRatio): read verbatim from the form's own header block — name, resident/alien registration number, place of work, business registration number, household head/member, nationality (+code), length of service, tax reduction/exemption period, residency status, state of residence (+code), change-of-personal-deduction-items election, payment in installments, and the 120%/100%/80% tax-withholding-ratio election (form footnote: "you can choose between 120%, 100%, 80% of the tax amount that you withhold monthly").
  • Section I (personal deduction / income deduction & tax credit items): the filer-level fields (numberOfPersonsEligibleForPersonalDeduction, numberOfChildren, filerIsWoman, filerIsSingleParent, filerDisabilityCode) and the per-dependent fields (flattened to one primary dependent, per this registry's established repeating-table convention — see kr/moj/visa-application's mostRecentKoreaVisitPurpose precedent, since spec v0.3 has no array/repeating-group model, SPEC.md §6.1) are sourced directly from the form's own column headers and its numbered Instructions 1-7 (relationship codes 0-8, age/income criteria, "Woman" eligibility conditions, disability classification codes 1-3, Citizen=1/Foreigner=9 codes). The education-expense/credit-card-spending/donation fields that follow in the same section (generalEducationExpenses through publicTransportationSpending) are filer-level aggregate totals per the form's own second sub-table, not further broken out per dependent.
  • Section II (pension premium deduction) and Section III (special income deduction): national/other-public pension premium, national-health/employment-insurance premium (each split current-workplace/previous-workplace exactly as the form does), and the housing rental loan / long-term mortgage loan gating booleans and aggregate repayment fields, all sourced directly from the form's own labelled rows.
  • Section IV (other income deductions): individual pension savings (with its 720,000-won-or-40%-of-deposit ceiling note), small-business mutual-aid deposits, housing-purchase savings, investment-association contributions, ESOP contributions, and long-term collective investment securities savings — sourced directly, aggregated across the form's own narrower sub-categories where noted (see "What is NOT yet independently verified" below).
  • Section V (tax reduction/exemption & tax credit) — the foreign-worker- specific core of this document: foreignWorkerExemptionPurpose's four named pathways (inter-government agreement, technology introduction contract, Restriction of Special Taxation Act, tax treaty) are transcribed verbatim from the form's own "Purpose of entry" checkbox row, alongside the receipt/submission-date field pairs for the RSTA and tax-treaty pathways. The tax-credit fields (pension account, special tax credit's insurance/medical/education/donation/foreign-tax-credit/housing-mortgage- interest/monthly-rent items, each with the form's own stated ceiling and credit-rate percentages) are transcribed directly from the form's own "Type of tax credit / Details / Ceiling / Tax credit ratio" table.
  • Section VI (additional documents for submission) and the Declaration: the four yes/no document checklist questions (flat-tax- rate application, secondary workplace, pension/savings statement, monthly rent & mortgage statement) and the filer's Article-140 declaration statement are transcribed verbatim, including the form's own note that a filer who fails to report secondary-workplace income to the withholding agent must file global income tax themselves or face penalty tax.
  • documents[]: sourced from two places — the form's own Section VI checklist (which gates pensionSavingsStatement and monthlyRentAndMortgageStatement) and the guide's separate p.55 "Documentary evidence" table (which names the Alien Registration Certificate, the flat-tax-rate election form, and the foreign- engineer/employee tax-reduction application by their official titles).

Mock-data conformance run

A mock application packet (conformance/kr/nts/year-end-tax-settlement-income-deduction-report/1.0.0/application-packet.json) models a Chinese-national foreign engineer ("Yuan") employed since 2023-01-01, claiming the Restriction of Special Taxation Act's foreign- engineer tax reduction, with a spouse ("Amy") and one child ("Charlie") as dependents. Wage, national pension premium, national health insurance premium, and credit card spending figures are transcribed verbatim from the guide's own worked calculation example ("Case 5. A foreign engineer's year-end tax settlement", p.151) — Yuan/Amy/Charlie are the guide's own illustrative names, not real persons. Administrative values the calculation-only example does not state (registration numbers, business registration number, exemption expiration date, submission dates, declaration date) are synthesized illustrative values, flagged inline in application-packet.txt, consistent with this registry's established practice for calculation-example-derived packets (see kr/nec/overseas-voter-registration's declarationDate precedent).

A from-scratch evaluator script (not reused from any other schema's evaluator) was written to check the packet against every field's effective required/requiredWhen, enum/minimum/maxLength validation, every crossFieldValidation rule, and every documents[].requiredWhen condition:

  • Result: 0 errors across all 117 fields, 3 crossFieldValidation rules, and 7 documents[] entries.
  • 3 documents evaluated as required for this scenario: residentAlienRegistrationCopy, incomeDeductionTaxCreditEvidence, and foreignEngineerOrEmployeeTaxReductionApplication (gated correctly on foreignWorkerExemptionPurpose = restriction_of_special_taxation_act).
  • Mutation testing (to confirm the evaluator is not vacuously passing): three deliberate single-field mutations were run against the same evaluator and packet. All three were correctly flagged: (1) removing declarationAgreed → MISSING REQUIRED; (2) setting exemptionExpirationDate before technologyContractOrLaborStartDate → CROSS-FIELD VIOLATION (exemptionExpirationNotBeforeContractStart); (3) setting residencyStatus to an out-of-enum value ("maybe") → ENUM VIOLATION.

What is NOT yet independently verified

  • Granular sub-matrix breakdowns are deliberately aggregated, not modelled cell-by-cell: the source form itself further subdivides several of this document's aggregate fields — long-term housing mortgage loan interest by borrowing year (before/after 2012), term length (10-15/15-29/ 30+ years), and interest-rate type (fixed/non-deferred vs. other); investment-association contributions by contribution year (2023/2024/ 2025) and association (1/2); housing-purchase savings by product type (savings account for housing purchase / worker's housing-purchase savings / collective savings account for housing subscription). Modelling every combination would push this document well past 150 fields for narrow, low-incidence categories; each aggregation is flagged in the relevant field's own description.
  • Three companion forms are referenced only as documents[] entries, not separately field-modelled: the "Application for Flat Tax Rate for Foreign Employees" (Attached Form No. 8, guide p.211), the "Application for Non-Taxation & Exemption ... Under a Tax Treaty" (Attached Form No. 29-2(3), guide p.213), and the "Statement of Income Deduction & Tax Credit for Pension, Savings, etc." (guide p.205) each have their own field-level structure not modelled here — a future GovSchema document could model each as its own kr/nts/... schema.
  • The NTS Hometax simplified year-end tax settlement service (the guide's own Appendix, pp.217-233) — the live portal workflow for looking up and submitting pre-filled income-deduction/tax-credit data — was not exercised; this document only models the paper/PDF form's own field set, consistent with the KR-registry-wide "no login-gated portal" sourcing constraint already recorded for kr/moj/visa-application (HiKorea e-Application) and nz/dia/realme-verified-identity.
  • A live filing walkthrough and a second independent reviewer's field-by-field pass have not yet occurred.

Path to a verified claim (next step)

A second reviewer should independently re-download the 2025 edition PDF, re-extract Chapter IX pp.199-203, and cross-check each field's sourceRef against the extracted text (as done for the other three KR schemas' review gates). If confirmed with no material discrepancies, status can move from draft to verified and verification.method can be updated accordingly.

Re-verification

  • Next review due: 2027-01-05 (per verification.nextReviewBy).
  • Re-check against the NTS's next annual edition of the guide (published each December for the following year's settlement) for any changed ceilings, credit-rate percentages, or added/removed deduction categories — the guide itself documents such year-over-year changes in its own "Summary of Changes to Tax Laws" section.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by National Tax Service, Republic of Korea or any government. The authoritative source is always the live government form and its official instructions.