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5-9 · Business confirmation certificates

Electric Power Industry Infrastructure Fund Levy Exemption and Refund Application

Under Article 23(4) of the Support for Small and Medium Enterprise Establishment Act, a company that starts a small or medium enterprise to engage in manufacturing under the Korean Standard Industrial Classification may be exempted, for 7 years from the date it commenced business, from the Electric Power Industry Infrastructure Fund levy under Article 51(1) of the Electricity Business Act. A start-up engaged in a knowledge service business listed in Appended Table 1 of the Enforcement Decree of the same Act that operates a recognized corporate research institute or dedicated R&D department is also eligible under paragraph (3) of the same Article. To obtain the exemption, the applicant submits a levy exemption application, together with documents certifying start-up status and sales records for the 3 most recent business years, to the mayor, county head or district head having jurisdiction over the location of its principal office under Article 10 of the Enforcement Decree; if the applicant is eligible, the city, county or district notifies the applicant and the levy-imposing agency in writing of the business commencement date and exemption period within 14 days of receiving the application. The business commencement date is the date of incorporation registration for a corporation and the opening date on the business registration certificate for an individual, and cases such as inheriting or receiving by gift the same type of business, or merely changing the company form, are not treated as a start-up. Levies already paid during the exemption period can be reclaimed after confirming the amount from billing records, and a monetary claim against the State lapses by prescription if not exercised for 5 years under Article 96 of the National Finance Act.

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🌐 How to Apply for the Electric Power Industry Infrastructure Fund Levy Exemption
01

Procedure

Procedure

  1. 01

    1. Confirm eligibility: Check whether the company started a manufacturing SME under the Korean Standard Industrial Classification, or, for a knowledge service business, whether it has a recognized corporate research institute or dedicated R&D department, and whether 7 years have not passed since business commencement. Resuming the same type of business within 1 year of closure, or establishing a new corporation in the same type of business while continuing the existing business, is not treated as a start-up.

  2. 02

    2. Obtain the start-up confirmation: The exemption application must be accompanied by documents certifying start-up status under Article 39(2) of the Support for Small and Medium Enterprise Establishment Act, so if the company does not have a start-up confirmation certificate, it is first issued through the Start-up Confirmation System. Check that the industry and business commencement date on the certificate match the exemption application.

  3. 03

    3. Prepare sales records and attachments: Individual businesses prepare VAT returns for the 3 most recent business years, and corporations prepare statements of adjusted revenue for the 3 most recent business years. The city, county or district checks the corporate register and business registration certificate through shared administrative information, and if the applicant does not consent to checking the business registration certificate, the applicant attaches it directly.

  4. 04

    4. Apply to the city, county or district: Fill in the levy exemption application (Annex Form No. 1 of the Enforcement Rule of the Support for Small and Medium Enterprise Establishment Act) with the name of the levy to be exempted, the factory location and the representative's business history, and submit it to the mayor, county head or district head having jurisdiction over the principal office. Supplement the application if the city, county or district requests additional documents needed to confirm the exemption.

  5. 05

    5. Confirm the exemption notice and claim a refund: If eligible, the city, county or district notifies the applicant and the levy-imposing agency in writing within 14 days of the business commencement date and exemption period. After the notice, check that the levy has been removed from the electricity bill, and for levies already paid during the exemption period, calculate the amount from billing and payment records and claim a refund.

02

Filing route

Filing route

City, county or district office having jurisdiction over the principal office (start-up confirmation certificate via the Start-up Confirmation System)

Confirm the current filing office, jurisdiction, and online availability on the official website.

Official check
Actual processing agencyCompetent Korean authority or official service
Statutory and policy authorityMinistry of SMEs and Startups · Ministry of Climate, Energy and Environment
Online routeCompetent Korean authority or official service
03

Deadlines & processing notes

Deadlines & processing notes

Check deadlines and next steps against the notice, filing date, and any request for additional documents.Official check
04

Basic documents

Basic documents

Basic documents0 / 8

A claim for refund of levies already paid lapses by prescription if not exercised for 5 years, so organize billing records starting from payments made right after business commencement and do not delay the exemption application.

Scope of services

Scope of services

Hwang Yunsang Administrative Agent Office prepares and translates documents for administrative agencies, submits them on your behalf, and guides you through permit, application, and notification procedures. Services that require the principal’s personal appearance, principal’s application, or electronic signature may be limited in delegation.