1. International marriage
1) Nationality after international marriage
Korean: Koreans do not lose their Korean citizenship even if they marry a foreigner. Whether or not they acquire the citizenship of the country to which their foreign spouse belongs varies depending on the laws of that country.
Foreigners: Foreigners who marry Koreans cannot immediately acquire Korean citizenship. They can obtain a marriage immigration visa (F-6) and, if certain qualifications are met, they can obtain naturalization and permanent residency.
Between foreigners: Marriage between foreigners is governed by the laws of the country to which the parties belong. For more information, please contact the embassy or consulate of the relevant country.
2) Marriage registration procedures by type
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Required documents vary depending on nationality.
3) International marriage guidance program
We are implementing an international marriage guidance program for Korean nationals who are planning to marry a citizen of one of the designated countries (China, Vietnam, the Philippines, Cambodia, Mongolia, Uzbekistan, Thailand) or who are already married to a foreign national and are planning to invite their foreign spouse.
Program Completion
A citizen of a notified country and a domestic citizen preparing for an international marriage must complete the 'International Marriage Guidance Program' to be issued a marriage immigrant (F-6) visa.
Exemption Target
If the foreign spouse has stayed in the country of the foreign spouse or a third country for more than 6 months due to study abroad, dispatched work, etc., and has dated the inviter, if the foreign spouse has legally stayed in Korea for more than 91 days and has dated the inviter, or if the spouse is pregnant, has given birth, or if it is deemed necessary for other humanitarian reasons, the program is exempted. For more information, please visit the Social Integration Information Network (www.socinet.go.kr).
Administration
※ This content was written with reference to the publication ‘Seoul Living Guide for Foreigners, Korean Edition’ published by the Seoul Metropolitan Government.
3. Birth and death report
1) Birth registration
Foreign children born in Korea are issued a birth certificate by each embassy. After birth, a passport for the child must be issued and a visa application for the child must be submitted to the regional immigration office within 30 days of birth.
※ Common documents for visa application: Parents' ID, embassy-issued birth certificate, photos (2 copies), fee (additional documents may be required depending on the visa. For detailed information, contact the Foreigner Information Center (☎1345))
2) Death report
When a registered alien dies, the spouse, parents, a person specified in Article 89, Paragraph 1 of the Immigration Control Act, or the owner or manager of the building or land where the death occurred must report the death to the regional immigration office or branch office with jurisdiction over the place of residence by attaching a medical certificate, autopsy report, or other document proving the fact of death to the alien registration card within 14 days of learning of the death or within 30 days of the death.
Documents required for repatriation to home country
When repatriating remains to the home country, visit an airline agency to fill out an air waybill → issue an air waybill → submit documents required for delivery to the airline (body delivery certificate or autopsy report, embalming certificate, embassy confirmation)
If you are repatriating cremated remains to your home country, you will need one of the following documents when checking for in-flight security: a death certificate, autopsy report, or embassy confirmation. For export, you should inquire about the necessary documents with the airline you are using.
2. International Divorce
There are two types of international divorce: international divorce by agreement and international divorce through international court proceedings.
International divorce by agreement
International law provides that the governing law for divorce is to be applied sequentially in the following order: ① the law of the same country of origin of the couple, ② the law of the same place of residence of the couple, and ③ the law of the place most closely related to the couple. Therefore, if the country of the governing law for divorce has a divorce by agreement system, a divorce by agreement is possible.
In addition, in international private law, if one of the spouses is a citizen of the Republic of Korea and has a habitual residence in the Republic of Korea, they can file for divorce by agreement under the laws of the Republic of Korea.
International divorce in court
A divorce judgment from a foreign court is valid in Korea as long as it satisfies the conditions of the Civil Procedure Act. Therefore, when filing for divorce based on a divorce judgment from a foreign court, a copy of the divorce judgment, a certificate of finality, and each translation must be attached.
4. Seal
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A seal is a specific seal that is registered in advance with a government office to confirm the identity of the party. In Korea, a seal is absolutely necessary for legal activities such as exercising property rights such as real estate contracts, delegation of rights, and filing a lawsuit. In the case of foreigners, if they have registered as aliens, they can report their seal and receive a seal certificate.
1) New seal registration
You must personally visit the relevant district office (the district office with jurisdiction over the address of your alien registration card) with your alien registration card, passport, and seal to be registered.
The seal should be in accordance with the English name on the alien registration card in principle, but Chinese character and Korean seals are also acceptable. In the case of an English seal, if it is difficult to write, the last name must be included and the first name can be abbreviated. The size of the seal cannot exceed 7mm x 30mm.
Overseas Korean nationals holding a domestic residence report card must visit the local resident autonomy center.
2) Application for issuance of seal certificate
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In the case of foreigners, their ID card (alien registration card) is required, and overseas nationals who have reported their domestic residence require their domestic residence report and passport. If the period of stay on the ID card has expired, a seal cannot be issued, and can be issued after extending the period of stay.
5. Tax
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Types of taxes in Korea include income tax, corporate tax, inheritance tax, gift tax, value-added tax, customs duties, resident tax, and automobile tax. The National Tax Service (income tax, corporate tax, inheritance tax, etc.) and the Seoul Metropolitan Government Tax Division (resident tax, property tax, automobile tax) are in charge of taxes.
1) Wage earners and year-end tax settlement
The year-end tax settlement is a system that determines the amount of income tax that a worker must pay by synthesizing the earned income during the tax period (January to December 31 each year).
The employer calculates the comprehensive income tax amount by deducting the comprehensive income based on the employee's income deduction report contents (medical expenses, insurance premiums, education expenses) from the employee's earned income for the current year, and then using the final calculated amount as the comprehensive income tax base. After that, the employer deducts the tax amount under the Income Tax Act and the Special Tax Exceptions and Restrictions Act, and then deducts the income tax already withheld and paid in the current year and withholds the difference.
Year-end tax settlement consulting service dedicated to foreign languages
Internet consultation: www.nts.go.kr → Help desk → Q&A
Customer Satisfaction Center Foreigner-only consultation number: 1588-0560
Refunds and collections
If the annual total of the taxes withheld by the withholding agent each month is greater than the determined tax amount at the end of the year, the wage earner can receive a refund of the difference at the end of the year settlement. However, if the amount of tax withheld is less than the actual tax amount to be borne, the difference must be paid additionally through the end of the year settlement.
Year-end settlement procedures
Employees must submit an income deduction application form and income deduction documents (receipts) required for year-end tax settlement to the company around the end of January of the following year.
※ Data for income deduction can be conveniently provided online through the National Tax Service’s simplified year-end tax settlement service (www.hometax.go.kr).
2) Comprehensive income tax confirmation report
Comprehensive income tax reporting target
If you have other income other than earned income under an employment contract (e.g., broadcast appearance fees, etc.) or business income (teaching and receiving lecture fees independently at an academy without an employment relationship), you must file a comprehensive income tax final report to the tax office in charge of your address between May 1 and May 31 of the following year.
In addition, if the withholding agent does not file a year-end tax settlement, or if a person who resigned midway through the year omits the deduction amount when filing a year-end tax settlement, a comprehensive income tax finalization report must also be filed. However, if the year-end tax settlement is filed when there is only withholding income from employment, a comprehensive income tax report does not need to be filed.
Comprehensive income tax refund
If you receive a refund due to an overpayment after filing a comprehensive income tax return, the refund is generally paid to the requested bank account around July 1 (national tax) or August 20 (local income tax).
3) Taxation special provisions for foreigners
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According to the Special Tax Exceptions and Restrictions Act, foreign workers can apply a single tax rate of 19% by submitting a single tax rate application form to the withholding agent or the head of the tax office in charge of their address when filing their year-end tax settlement or comprehensive income tax return. However, in this case, they cannot receive tax exemption, income deduction, or tax credit when calculating the taxable standard and tax amount.
4) Tax exemption and exemption for native English speaking professors (teachers)
Residents of countries that have concluded a tax treaty with Korea to exempt or exempt native English-speaking professors (teachers) from income tax may receive tax exemption or exemption benefits from income tax if they meet the requirements stipulated in the tax treaty between the country and Korea.
Tax-free/exempt conditions
In order to receive the tax exemption/exemption benefits for earned income tax, all requirements must be met, including being a 'native English professor (teacher) who has visited for a period of two years or less for the purpose of teaching or research by a university, college, school, or government-accredited educational institution.'
In addition, in order for the withholding agent (school) to be able to apply for exemption/non-taxation of earned income tax at the tax office, the withholding agent must submit a certificate of residence issued by the tax authority of the country of residence (e.g., IRS in the United States, National Tax Agency of Japan, etc.).
If you fail to attach a proof of residence when submitting the tax exemption/exemption application or fail to submit the tax exemption/exemption application, you will not be able to receive the tax exemption benefit. However, if you obtain and submit a proof of residence later, you can receive a refund of the withheld tax.
You must check with each country whether there is tax exemption between your country of residence and Korea and the exemption requirements under the treaty. How to check: www.nts.go.kr → National Tax Information → National Tax Law Information → Laws → Tax Treaty
Tip. Tax jurisdiction department
※National Tax Service www.nts.go.kr [Korean, English], ☎126 [Korean], 1588-0560 [English]
※Seoul Metropolitan Government Tax Office etax.seoul.go.kr [Korean, English], Dasan Call Center ☎120 [Korean, English, Chinese, Japanese, Mongolian, Vietnamese]
6. Smoking Policy
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Seoul City is restricting smoking areas to prevent secondhand smoke damage. Be careful because a fine of 100,000 won will be imposed for smoking in a non-smoking area. Managers of the area will also be fined up to 5 million won if they do not attach a smoking ban sign or sticker.
1) Non-smoking area
Indoor
Public institutions, schools, youth facilities, medical institutions, restaurants, bathhouses, game service centers, billiard halls, golf courses, sports facilities, daycare centers, libraries, tourist accommodations, social welfare facilities, comic book rental stores, etc.
Outdoor
Within 10m of subway station entrances, plazas, bus stops, taxi stands, parks, gas stations and gas stations, school cleaning areas, riverside pedestrian walkways, children's playgrounds, tourist special zones, some streets, and other places where smoking is prohibited. (Smoking areas may vary by district)
7. Pets
1) Registration
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Anyone who owns a dog that is over 2 months old must register their animal at the city, county, or district office nationwide. You can make a reservation for animal registration through the Animal Protection Management System (www.animal.go.kr) operated by the National Institute of Animal Quarantine. To apply for neutering (TNR) of a cat, contact the animal-related department of the relevant district office or the Dasan Call Center (☎120).
2) Handling in case of death
In case of death at an animal hospital
It is collected as medical waste by a specialized company and then incinerated.
In case of death outside of a hospital
It must be cremated in a crematorium or disposed of in a garbage bag (animal carcasses are classified as household waste)
You can cremate the animal through a pet funeral home. (If you bury the animal's body in the ground, it is considered illegal burial.) However, if you dig a hole more than 1 meter deep on your own land and bury it, it is not considered illegal.
3) Traveling abroad with your pet
You can take your pet overseas if you have completed certain quarantine procedures. However, your pet must be vaccinated, and you must prepare a health certificate, vaccination certificate, and documents required by the governments of the departure, transit, and destination countries.
Detailed information on export and import quarantine of dogs and cats can be found at the Animal and Plant Quarantine Agency (www.qia.go.kr/livestock/qua/livestock_outforeign_hygiene_inf.jsp) [Korean, English]
8. Law and Order
1) Civil
Actions to take when a traffic accident occurs
The driver and passengers must immediately stop the vehicle, take necessary measures such as providing aid to the casualties, and report the incident to the nearest police station (police box, police station).
The information that must be reported is ① where the accident occurred, ② number of casualties and extent of injuries, ③ damaged items and extent of damage, and ④ other measures taken.
If you witness an accident and then a vehicle fleeing, you must rescue the injured and report the license plate number, color, and other characteristics of the fleeing vehicle to ☎112.
Emergency treatment in case of accident
When there are casualties from a traffic accident, have them transported to the nearest hospital with the help of passersby and others passing by the accident scene. For unconscious casualties, remove blood or vomit to prevent airway obstruction. If breathing has stopped, perform cardiac massage or artificial respiration.
Fracture injuries are more dangerous if handled incorrectly, so leave them in their original condition and wait for an ambulance, and be careful not to touch the fractured area.
2) Detective
Drug Abuse
Any person who has not been legally granted permission to handle or use narcotics, etc., and cultivates plants that are raw materials for narcotics, or possesses, owns, uses, transports, manages, imports and exports, manufactures, prepares, administers, accepts, sells, or mediates the sale or provides narcotics or psychotropic substances, shall be punished by law with imprisonment.
Sexual crime
Sexual crimes include acts of buying and selling another person's sex, such as prostitution, and sexual violence, including rape, assault, sexual harassment, and exposure of genitals, which refers to physical, verbal, and mental violence inflicted on a person through sex. All sexual crimes are strictly punished by law.
3) Order
In public places, turn off your cell phone or set it to silent mode. In particular, in movie theaters, concert halls, etc., the light from your cell phone can be distracting to the performance, so always turn it off.
Cars must be parked in designated areas. Illegal parking not only impedes traffic, but also incurs fines.
Absolutely refrain from drunk driving and always wear a seat belt when driving a passenger vehicle.
In apartment complexes, avoid causing any inconvenience to your neighbors by making noises such as children running, doors opening and closing, dogs barking, or using washing machines, vacuum cleaners, or exercise equipment late or early in the morning.