OBS_VALUE: <ul><li><a href=http://www.law.go.kr/LSW/lsEfInfoP.do?lsiSeq=191673# target=_blank>Local Tax Act(지방세법, Enforcement Date: 1 November 1949 (Law No. 84), last updated on 9 February 2018 (By No.14569), Chapter XI, Section II, Article 146(2) subparagraph 2-2)</a></li></ul>