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The Korean Association of Certified Public Tax Accountants holds the exclusive right to revise and update the contents of this translation at any time without prior notification. Furthermore, because of inherent nature and limitations of any translation projects, the Korean Association of Certified Public Tax Accountants does not make any warranty, express or implied, including the warranties of merchantability and fitness for a particular purpose, or assume any legal liability or responsibility for the accuracy, completeness, or usefulness of this translation.

Any English translation included in this website is intended solely for reference purpose and for assisting readers to obtain better understanding of Korean Association of Certified Public Tax Accountants in general. In case of any inquiries, the reader is strongly advised to refer to the original literature in Korean or consult with Korean Association of Certified Public Tax Accountants.