Article 19 (Scope of Tax-Exempt Religious Income)

The term "scholarship incidental expenses prescribed by Presidential Decree" as used in Article 12 (5) (a) (1) of the Act refers to admission fees, tuition fees, course fees, and other official fees for schools or facilities falling under any of the following subparagraphs, which are received for education or training related to the activities as a religious worker of a religious worker (hereinafter referred to as "religious worker") belonging to the religious organization to which the religious worker is affiliated, as prescribed by Presidential Decree: 1. Schools under Article 2 of the Elementary and Secondary Education Act (including similar educational institutions located abroad). 2. Schools under Article 2 of the Higher Education Act (including similar educational institutions located abroad). 3. Lifelong education facilities under Chapter 5 of the Lifelong Education Act.

The term "payments of a reimbursement nature prescribed by Presidential Decree" as used in Article 12 (5) (a) (3) of the Act refers to the following: <Amended by Presidential Decree No. 28544, Dec. 29, 2017; Presidential Decree No. XXXX, Feb. 28, 2025> 1. Payments for daily duty, overnight duty, and other similar remuneration. 2. Travel expenses in an amount that corresponds to reimbursement (including amounts within 200,000 won per month, paid according to the payment standards stipulated in the rules of the affiliated religious organization, instead of actual travel expenses incurred when the religious worker uses a vehicle owned by the religious worker or leased in their name for activities as a religious worker of the affiliated religious organization, and directly drives it). 3. Amounts and goods referred to in Article 12 (18). 4. Payments received by religious workers due to natural disasters, calamities, or other disasters.