Dispute resolution

Korea Dispute Resolution Country Profile



last update 22 May 2012


Competent Authority

MAP and APA (except interpretation of DTA)
Assistant Commissioner for International Taxation
National Tax Service (NTS)
104 Susong-dong, Jongro-gu, Seoul, Korea 110-705
Tel : 82 2 397 1400; Fax : 82 2 723 9976

Interpretation of DTA
Director General for Tax Analysis and International Taxation
Ministry of Strategy and Finance (MOSF)
88 Gwanmoonro, Gwacheon City, Gyeonggi Province, 427-725, Korea
Tel : 82 2 2150-4300 , Fax : 82 2 507 4841 


MAP and APA (except interpretation of DTA)
- International Cooperation Division (NTS)

Interpretation of DTA
- Tax Treaties Division (MOSF) 

Scope of MAP & MAP APA 

Relief of double taxation (NTS) except an interpretation of tax treaties.
- Application or interpretation of tax treaties (MOSF).

Domestic guidelines & administrative arrangements

- Chapter 5 of Commissioner’s directive on International Tax.
- APA Guidance.

Time for filing

MAP: Within 3 years from the notification to taxpayer of the actions giving rise to taxation not in accordance with DTA.

APA: No later than the last day of first taxable year to be covered by APA

Form of request

MAP: form named “Application for Opening Mutual Agreement Procedures”

APA: form named “Request for APA of the Arm’s length Pricing Methodology”

Documentation requirement

- Information is provided in Article 39 of the Presidential Decree for the Law for Coordination of International Tax Affairs (LCITA).

- Information is provided in Article 9 of the Presidential Decree for the LCITA

User fees


Tax collection / penalty / interest

Tax Collection
- Under the principle of reciprocity, tax collection could be suspended for a taxpayer whose MAP has already initiated.

Penalty or Interest
- If it is confirmed that the taxpayer did not commit any fault with regard to the difference between the reported price and the arm’s length price, the penalty tax on the underreported income is not imposed.

Other dispute resolution mechanisms


Government Website



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