Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

The duty-free fee refers to the cost of attracting tourists paid to travel agencies or guides (herei...

The

,

duty-free

,

fee

,

refers

,

to

,

the

,

cost

,

of

,

attracting

,

tourists

,

paid

,

to

,

travel

,

agencies

,

or

,

guides

,

(hereinafter

,

referred

,

to

,

as

,

“travel

,

agencies

,

etc“)

,

in

,

order

,

to

,

attract

,

foreign

,

tourists

,

in

,

KoreaAccording

,

to

,

the

,

current

,

Value

,

Added

,

Tax

,

Act

,

when

,

duty-free

,

shops

,

pay

,

tr