OBS_VALUE: <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, 26, Chapter IV, Secion I, Article 30)</a></li><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=188343&ancYd=20161220&ancNo=14378&efYd=20170401&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Individual Consumption Tax Act(개별소비세법, Enforcement Date: 1 July 1977 (Law No. 2935), last updated on 1 April 2017, Article 1(2))</a></li><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=191568&efYd=20170401#0000 target=_blank>Enforcement Decree of Individual Consumption Tax Act(개별소비세법 시행령, Enforcement Date: 1 July 1977, last updated on 1 April 2017, Articles 1, 4, Attached Table 1)</a></li></ul>