Approval as an Organization Deemed a Corporation and Issuance of a Unique Identification Number Certificate — Opening a Bank Account for an Association, Club or Unincorporated Organization

Procedure

1. 1. Check the approval requirements

   Check three things: whether there are rules on organization and operation (articles of association or bylaws) and a representative or manager has been appointed; whether profits and property are managed independently in the organization's name; and whether profits are not distributed to members. If even one is missing, approval is not granted.

2. 2. Prepare the articles of association and the minutes of the inaugural general meeting

   The articles of association include provisions such as the purpose, name, office, membership qualifications, officers and how they are appointed, how the general meeting passes resolutions, property and accounting, and the disposal of property upon dissolution. Hold an inaugural general meeting, resolve to approve the articles of association and to appoint the representative, and keep minutes.

3. 3. Check the documents for the principal office

   Prepare the lease contract or a letter of consent to use for the organization's office. If there is no separate office, check with the competent tax office whether the representative's address can be used, and if that address is rented, obtain the landlord's consent.

4. 4. Apply to the competent tax office for approval

   Fill in the application for approval of an organization deemed a corporation with the organization's name, principal office, representative, core activities, state of property and articles of association, and submit it. The tax office gives notice of whether approval is granted within 10 days from the date of application, and assigns a unique identification number at the same time as approval.

5. 5. Management after approval

   Open a bank account in the organization's name with the unique identification number certificate, and file a report of change with the competent tax office if the representative changes. If the requirements are no longer met after approval, the approval may be revoked.

Required documents

• Application for approval of an organization deemed a corporation
• Articles of association (rules on organization and operation)
• Minutes of the inaugural general meeting (approval of the articles of association, appointment of the representative)
• Representative's ID and appointment documents
• Lease contract or letter of consent to use for the principal office
• List of members and materials on the state of property

Fees

Hwang Yunsang Administrative Office's fee for drafting the articles of association and general meeting documents depends on whether the articles are newly drafted and the scope of organizing the general meeting documents; we will advise after reviewing the organization in a consultation.

See fees and official charges for this service →

Legal basis and review date

• Framework Act on National Taxes, Article 13
• Enforcement Decree of the Framework Act on National Taxes, Article 8

Checked against the statutes on 2026-10-02

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• If the purpose clause of the articles of association is vague, or there is no clause on the disposal of property upon dissolution, the application may be returned.

Frequently asked questions