In Korea, tax issues are usually regarded as civil issues, not criminal issues. When a person is found to have a tax problem, the Korean tax authorities will take administrative measures, such as demanding payment of fines and taxes, suspending tax registration or restricting tax activities, to solve the tax violation problem. These measures are implemented domestically and do not involve extradition procedures. Extradition is usually applied to criminal offences, that is, criminal acts involving criminal law, while tax issues are usually regarded as civil violations.