Mail-Order Sales Business Report (Online Shop Registration) in Korea
Anyone running an online shop or other mail-order sales business in Korea must file a mail-order business report with the head of the si/gun/gu that has jurisdiction over the main office, and the office then issues a report certificate. A registration-and-license tax (Class 3) under the Local Tax Act is payable on filing. (Law status as of 2026-10-02, per law.go.kr.)
Summary
- Scope: mail-order sellers report their name, address, phone, e-mail, domain and host server.
- Filed with: the head of the si/gun/gu for the main office (the Fair Trade Commission if the main office is abroad).
- Exemption: sellers whose transaction count/size is at or below the Fair Trade Commission's notified threshold need not report.
- Statutory cost: Class 3 tax — KRW 40,500 (city of 500,000+ population) / KRW 22,500 (other city) / KRW 12,000 (county).
- Failure to report: a fine of up to KRW 30 million.
What is a mail-order business report?
A mail-order seller must report items such as its trade name, address and telephone number to the Fair Trade Commission or the head of the si/gun/gu. E-mail address, internet domain name and host server location are also reported. An individual also reports the seller's name and resident registration number. A seller whose transaction count or scale is at or below the threshold notified by the Fair Trade Commission need not report.
What are the requirements?
The key point of the report is to state the required items — trade name, address, telephone, e-mail, domain and host server — accurately. A seller doing prepayment-type mail-order sales must also submit proof of using payment escrow or of a consumer damage compensation insurance contract. After reporting, advertisements must show the report number and the receiving authority's name.
Which documents are needed?
The mail-order business report form. If a new filer cannot yet enter the internet domain and host-server location, it must be supplemented within 30 days from the date the certificate is issued. The authority checks the corporate registry (for corporations) and the business registration certificate through shared administrative information, and prepayment-type sellers submit a purchase safety service or payment escrow certificate.
What is the procedure?
(1) Prepare the report → (2) submit it to the head of the si/gun/gu for the main office → (3) receive the report certificate. If the certificate is lost or damaged, apply for reissue. The registration-and-license tax must be reported and paid before the certificate is issued or delivered.
How long does it take?
The law requires the receiving authority to issue a report certificate, but a statutory number of days was not confirmed in this review, so none is given. Ask the receiving office.
Which authority receives the report?
The head of the si/gun/gu (district head) with jurisdiction over the main office; if the main office is abroad, the Fair Trade Commission.
What is the statutory cost?
A mail-order business report is listed among the licences subject to registration-and-license tax under the Local Tax Act Enforcement Decree. The Class 3 rate is KRW 40,500 in a city of 500,000 or more, KRW 22,500 in another city and KRW 12,000 in a county, and special/metropolitan cities count as cities of 500,000 or more (counties of metropolitan cities count as counties). This is a local tax; a separate fee provision for the report itself was not confirmed in this review. (Local Tax Act effective 2026-01-01; Enforcement Decree effective 2026-10-01. Private service fees are not statutory costs and are excluded.)
Why is a report returned or supplementation requested?
Matters confirmed in the law: missing or wrong report items (name, address, phone, e-mail, domain, host server), missing documents for prepayment-type sales (escrow or insurance proof), and failure to supplement the domain/server within 30 days. Not reporting, or reporting falsely, can lead to a fine of up to KRW 30 million.
What can an administrative attorney help with?
YouSun Administrative Attorney prepares and submits application or report documents on your authorization. Work restricted by other laws cannot be handled, and litigation or court representation is lawyer work and is not offered. Approval, registration or acceptance, and the outcome, are decided by the competent authority.
Frequently Asked Questions
Q. Is the report mandatory?
A. Mail-order sellers must report, but sellers at or below the Fair Trade Commission's notified threshold are exempt. Check the notice for the figures.
Q. Can an individual report?
A. Yes. For an individual, the seller's name and resident registration number are reported.
Q. Where do I report if my main office is overseas?
A. To the Fair Trade Commission.
Q. What if my address or contact details change?
A. File a change report within 15 days of the change and receive a certificate showing the changes.
Q. How do I report suspension or closure?
A. Submit the report 5 days before suspending, closing or resuming, attaching the previous certificate on closure. Not filing change, suspension or closure reports is subject to an administrative fine.
Q. Must I keep handling refunds while suspended?
A. Yes. Withdrawal-of-subscription and refund work must continue even during suspension or business-suspension periods. If a seller can no longer operate in practice without filing a closure report, the report may be struck off ex officio.
Q. Who decides whether an application is approved?
A. The competent authority decides. The administrative attorney supports document preparation and submission for applications or reports.
Official Standards
Report: a mail-order seller shall report to the Fair Trade Commission or the head of the si/gun/gu
— 전자상거래 등에서의 소비자보호에 관한 법률 제12조 (law as of 2026-10-02, law.go.kr (Korean original))
Jurisdiction: submit to the head of the si/gun/gu for the main office (the Fair Trade Commission if the main office is abroad)
— 전자상거래 등에서의 소비자보호에 관한 법률 시행령 제13조 (law as of 2026-10-02, law.go.kr (Korean original))
Penalty: a fine of up to KRW 30 million
— 전자상거래 등에서의 소비자보호에 관한 법률 제42조 (law as of 2026-10-02, law.go.kr (Korean original))
Related Pages
Contact
YouSun Administrative Attorney (+82-2-363-2251) supports document review and filing with the competent authority. Contact: /en/contact