For the purposes of Korean tax law, a resident refers to an individual who has an address or residence in Korea for more than 183 days in accordance with the standards set forth in the Income Tax Act.
- Address refers to the presence or absence of family members living together in the country, assets held in the country, etc. When it is judged that the base of living is in the country based on objective facts of living relationship(Article 2, Paragraph 1 of the Enforcement Decree of the Income Tax Act).
- Residence means a place other than your address. A place where you live for a considerable period of time, but where your life is not as close as your address(Article 2, Paragraph 2 of the Enforcement Decree of the Income Tax Act).