ENGLISH

- A person who has reported on the commencement of his/her makeup beauty arts business shall, if he/she intends to close that business, submit a business closure report to the head of a Si/Gun/Gu (limited to the head of autonomous Gu only) within 20 days from the date of closure of the business (The main body of Article 3 (2) of the Public Health Control Act and Article 3-3 (1) and Form 5-2 of the Enforcement Regulations of the Public Health Control Act).

- If a person wishes to report on the closure of business as provided above along with the filing of report on the closure of business pursuant to Article 8(8) of the Value-Added Tax Act, he/she shall also submit a business closure report as provided in Form 9 of the Enforcement Regulations of the Value-Added Tax Act (Former part of Article 3-3(2) of the Enforcement Regulations of the Public Health Control Act).

- In addition, if the head of a competent tax office receives a report on the closure of business pursuant to Article 13 (1) of the Enforcement Decree of the Value-Added Tax Act and sends it to the head of the relevant Si/Gun/Gu pursuant to Article 13 (5) of the same Decree, the business closure report shall be deemed to have been submitted (Article 3-3 (3) of the Enforcement Regulations of the Public Health Control Act).

- Where a makeup shop operator whose business has been registered intends to close his/her business, the operator shall promptly submit a business closure report stating the following, with the head of the competent tax office or the head of any other tax office chosen at the convenience of the reporting person (including submission via the national tax information and communications network) (The Main Text of Article 8(8) of the Value-Added Tax Act and Article 13(1) of the Enforcement Decree of the Value-Added Tax Act).

- A business closure report shall have a business registration certificate attached (Article 13, paragraph 2 of the Enforcement Decree of the Value-Added Tax Act).

- If a business operator who has registered his/her business submits the final return of value-added tax, stating the date and reason of business closure with the business registration certificate attached, he/she shall be deemed to have filed a business closure report in respect of the business registration (Article 13 (3) of the Enforcement Decree of the Value-Added Tax Act and Appendix Form 21 of the Enforcement Regulations of the Value-Added Tax Act).

- When a makeup shop operator closes his/her place of business as an employer of a mandatorily applicable workplace, the said makeup shop operator shall submit to the National Pension Service a workplace withdrawal report and documents to prove such workplace withdrawal, by the 15th of the month following the month in which the reasons for the closure arose (Article 21 (1) of the National Pension Act and Article 4 and Form 4 of the Enforcement Regulations of the National Pensions Act).

- Where a place of business is to be closed, the makeup shop operator concerned shall submit a workplace withdrawal report (including electronic documents) accompanied by documents that prove such workplace withdrawal (including electronic documents) to the National Health Insurance Service, within 14 days from the date of business closure (Article 7(2) of the National Health Insurance Act and Subparagraph 1 of Article 3 (3) and Form 4 of the Enforcement Regulations of the National Health Insurance Act).

- The insurance relationship for the purposes of the employment insurance and industrial accident compensation insurance shall be terminated on the day following the date the relevant makeup shop has discontinued or terminated its business (Subparagraph 1 of Article 10 of the Act on the Collection of Insurance Premiums, Etc. for Employment Insurance and Industrial Accident Compensation Insurance).

- If an insurance relationship has been terminated due to discontinuation, termination, etc. of a makeup beauty arts business, the relevant makeup shop operator shall report on the termination by submitting an insurance relationship termination report to the relevant Korea Workers' Compensation & Welfare Service, within 14 days from the date of the insurance relationship is terminated (The main body of Article 11 (1) of the Act on the Collection of Insurance Premiums, Etc. for Employment Insurance and Industrial Accident Compensation Insurance, and Article 7 (2) and Form 4 of the Enforcement Regulations of the Act on the Collection of Insurance Premiums, Etc. for Employment Insurance and Industrial Accident Compensation Insurance).