If you are a foreigner resident for the entire year, you have to file a final tax return in the same way as a Korean resident does. Four major types of individual income consisting of global income, retirement income, capital gains and timber income are all taxable.
Furthermore, if you maintain a business place(usually termed as a “permanent establishment” in tax conventions) in Korea or have only real estate income arising from Korean sources without maintaining PE, you must also file a tax return even though your status is considered to be non-resident.
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