The purpose of this Act is to clarify the legal relationship relating to local taxes, to pursue fair taxation, and to facilitate the fulfillment of tax obligations by the residents of local governments by prescribing fundamental and common matters concerning local taxes, matters concerning the rights and duties of taxpayers and relief for breached rights, and other relevant matters.

(1) Local taxes shall consist of ordinary taxes and earmarked taxes.

(2) Items of ordinary tax shall be classified as follows:

1. Acquisition tax;

2. Registration and license tax;

3. Leisure tax;

4. Tobacco consumption tax;

5. Local consumption tax;

6. Resident tax;

7. Local income tax;

8. Property tax;

9. Automobile tax.

(3) Items of earmarked tax shall be classified as follows:

1. Local resource and facility tax;

2. Local education tax.

(1) Special Metropolitan City taxes and Metropolitan City taxes are as follows: Provided, That in cases of Gun areas in the Metropolitan Cities, Do taxes under paragraph (2) shall be in lieu of Metropolitan City taxes:

1. Ordinary taxes:

(a) Acquisition tax;

(b) Leisure tax;

(c) Tobacco consumption tax;

(d) Local consumption tax;

(e) Resident tax;

(f) Local income tax;

(g) Automobile tax;

2. Earmarked taxes:

(a) Local resource and facility tax;

(b) Local education tax.

(2) Do taxes are as follows:

1. Ordinary taxes:

(a) Acquisition tax;

(b) Registration and license tax;

(c) Leisure tax;

(d) Local income tax;

2. Earmarked taxes:

(a) Local resource and facility tax;

(b) Local education tax.

(3) Gu taxes are as follows:

1. Registration and license tax;

2. Property tax.

(4) Si taxes and Gun taxes (including Gun taxes of Metropolitan Cities; hereinafter the same shall apply) are as follows:

1. Tobacco consumption tax;

2. Resident tax;

3. Local income tax;

4. Property tax;

5. Automobile tax.

(5) Special Self-Governing City taxes and Special Self-Governing Province taxes are listed as follows:

1. Acquisition tax;

2. Registration and license tax;

3. Leisure Tax;

4. Tobacco consumption tax;

5. Local consumption tax;

6. Resident tax;

7. Local income tax;

8. Property tax;

9. Automobile tax;

10. Local resource and facility tax;

11. Local education tax.

(6) Notwithstanding paragraph (5), if there is a Si and a Gun, being a local government, within the jurisdiction of a Special Self-Governing Province, Do taxes under paragraph (2) are deemed to be Special Self-Governing Province taxes of the Special Self-Governing Province and Si taxes and Gun taxes under paragraph (4) are deemed to be Si taxes and Gun taxes of the Si and the Gun. <Newly Inserted on Mar. 14, 2023>