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FAQ

What is the scope of persons eligible for Personal Exemptions for the income tax purpose?

  • Poster 운영자
  • Date2020.11.11.
  • Read119

Persons eligible for spousal exemption, dependent exemption, or exemption for handicapped or aged persons must be (i) a spouse and/or unmarried lineal descendant and (ii) family members who are listed on the registration card of the resident actually living at the domicile or residence.

A person who has temporarily left the taxpayer's domicile or residence for reasons of schooling, medical treatment, business, or work may still be entitled to an exemption. The determination of eligibility shall be made based on the existing conditions at the closing date of the tax period concerned.



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