<ul><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=188352&ancYd=20161220&ancNo=14387&efYd=20170101&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Value-Added Tax Act(부가가치세법, Enforcement Date: 1 July 1977 (Law No. 2934), last updated on 1 January 2017, Article 53-2)</a></li><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=195496&efYd=20170726#0000 target=_blank>Enforcement Decree of Value-Added Tax Act(부가가치세법 시행령)</a></li><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=180335&ancYd=20160127&ancNo=13823&efYd=20160728&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Telecommunications Business Act</a></li></ul>