OBS_VALUE: <ul><li><a href=http://www.law.go.kr/LSW/lsEfInfoP.do?lsiSeq=199740# target=_blank>Value-Added Tax Act(부가가치세법, Enforcement Date: 1 July 1977 (Law No. 2934), last updated on 1 January 2018 (By No.15223), 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=https://teht.hometax.go.kr/websquare/websquare.html?w2xPath=/ui/ab/a/d/UTEABADA01.xml target=_blank>National Tax Service(국외 전자적용역 과세 제도의 안내, Introduction of Taxation System for Electronic Services Abroad )</a></li></ul>