Article 11General Rules on Secondary Tax Liability

①When the head of a local government intends to collect the local government levies of a taxpayer or special collection agent from a person who has secondary tax liability under the following Article through Article 11-10 or Article 12-2, paragraph (2) or (3) (hereinafter referred to as a "secondary taxpayer"), the head of the local government must notify that person by a written notice of payment or remittance stating the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance, and other necessary matters.

②When a secondary taxpayer does not pay local government levies in full by the time limit for payment or remittance referred to in the preceding paragraph, the head of the local government must, except in the case of advance collection under Article 13-2, demand payment by issuing a written reminder for payment or remittance within 20 days after that time limit.

③Realization of the property of a secondary taxpayer may be carried out only after the property of the taxpayer or special collection agent referred to in paragraph (1) has been put up for realization, except where there is a risk that the value of the property will decrease significantly.

④Where a secondary taxpayer has filed an action regarding the notification under paragraph (1), the demand under paragraph (2), or the delinquent tax collection procedure concerning the local government levies relating to these, realization of that property may not be carried out while the action is pending.

⑤The provisions of the following Article through Article 11-10 and Article 12-2, paragraphs (2) and (3) do not preclude the exercise of the right to reimbursement by a secondary taxpayer against the taxpayer or special collection agent referred to in paragraph (1).