Establishing a Funeral Foundation — Site Review and Establishment Permit for Charnel Houses, Natural Burial Grounds and Corporate Cemeteries

Procedure

1. 1. Decide the facility type and size

   First decide which facility you will operate — charnel house, charnel grave, natural burial ground or corporate cemetery — and at what size. The installation standards in the Enforcement Decree and Enforcement Rule of the Act on Funeral Services, etc. and the ordinances of the local government concerned differ by facility type.

2. 2. Assess site restrictions

   Use the land use plan confirmation certificate to check whether restrictions overlap on the site: the zoning (use area), agricultural promotion area, preserved mountainous district, development restriction zone, military protection zone and water source restrictions. Also check whether the site adjoins a road on the cadastral map and whether the access road crosses private land.

3. 3. Clear the property to be endowed

   The land to be endowed must be free of collateral mortgages and provisional attachments, and it must be possible to transfer it into the foundation's name immediately after the establishment permit. Only then is it recognized as basic property. If there is any security interest on the land, clear it before applying for establishment.

4. 4. Apply for the establishment permit for the incorporated foundation

   Prepare the articles of incorporation, the list of property, the business plan and the list of officers, and apply to the competent authority for an establishment permit. The establishment permit and the incorporation usually take several months.

5. 5. Follow-up procedures such as the funeral facility installation permit or report

   After the foundation is established, a corporate cemetery or a corporate natural burial ground needs a permit from the head of the city, county or district (si/gun/gu) where the facility is located, and a charnel facility needs an installation report. Where necessary, individual approvals such as a development activity permit or mountainous district conversion are also obtained. The facility may be operated only after its completion has been confirmed following installation.

Required documents

• List of lot numbers, land use plan confirmation certificate, cadastral map, land registry certificate
• Photographs of the current access road and materials showing road frontage
• Application for an establishment permit for an incorporated foundation, articles of incorporation, list of property, written pledge of endowment
• Business plan and budget of income and expenditure
• List of officers and letters of acceptance of office, identity documents of the founder
• If a religious organization makes the endowment: the organization's written resolution and documents on its representative

Fees

At Hwang Yunsang Administrative Office, the service fee for establishing a non-profit corporation starts from 1,500,000 won (VAT excluded). For a funeral foundation, the scope varies depending on whether the work also covers the site review and the documents for the funeral facility installation permit or report. The registration and license tax for the registration of incorporation and the surveying and design costs are separate. We will advise on the fee after reviewing the site materials and a consultation.

See fees and official charges for this service →

Legal basis and review date

• Act on Funeral Services, etc., Article 14
• Act on Funeral Services, etc., Article 15
• Act on Funeral Services, etc., Article 16
• Act on Funeral Services, etc., Article 17
• Enforcement Decree of the Act on Funeral Services, etc., Article 20
• Civil Act, Article 32

Checked against the statutes on 2026-09-30

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

• Before signing a land sale contract or spending money on design, first get a preliminary review based on the lot numbers, land use plan confirmation certificate, cadastral map and photographs of the access road.
• If a religious organization separates its funeral business into a separate foundation, the accounts and property are kept apart, which makes it easier to continue the business even when the representative changes.

Frequently asked questions