South Korea is a country with direct tax, which implements a three-level taxation system at the central, provincial and city (county) levels. The current main taxes are: national tax (central tax) including personal income tax, corporate income tax, social security tax, value-added tax, special consumption tax, inheritance and gift tax, wine tax, stamp duty, securities transaction tax, transportation tax, education tax, special tax for rural development, comprehensive real estate tax, etc. Provincial taxes include property acquisition tax, registration tax, leisure tax, license tax, public facilities tax, regional development tax and local education tax. City and county taxes include resident tax, property tax, motor vehicle tax, agricultural income tax, slaughter tax, tobacco consumption tax and automobile fuel tax.

If you are interested, please refer to the website of State Taxation Administration of The People's Republic of China's introduction to Korean tax system.

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