Country pack
community대한민국
South Korea (en)
Ekwo is free, open source accounting software. Its South Korea pack carries the chart of accounts (대한민국 참고 계정과목표 (일반기업회계기준 기준), 104 accounts), 2 tax rates in KRW, and the periodic return (일반과세자 부가가치세[예정, 확정] 신고서 (별지 제21호서식), 12 boxes). Last checked on 2026-09-22 against 13 texts of law and official sources.
- Country code
KR- Currency
KRW- Pack version
0.1.0- Last checked
- 2026-09-22
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 104 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 8 taxes at rates of 0, 10
domestic,exempt,export,import - Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.
KR-VAT-21— 12 boxes, filed quarter
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 25 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2155 - receivable
1255
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
csvno reader yet
- Payment filesThe formats the country’s banks accept for an outgoing payment.
csv- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
KR-GAAP-BS— 66 linesKR-GAAP-IS— 10 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer13 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-22
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.1.0— published 2026-09-22ko,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
KR-VAT-21declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2155. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
csvbank statementFree, for everNot yet: no brick of packages/formats/ reads csv.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
13 sources — the law this pack was read against
- 부가가치세법 (Value-Added Tax Act) — 법률 제20776호, 2025. 3. 14. 일부개정, 2025. 7. 1. 시행
국가법령정보센터 (Korea Ministry of Government Legislation) · law · read 2026-09-22
- 부가가치세법 시행령 (Enforcement Decree of the Value-Added Tax Act)
국가법령정보센터 (Korea Ministry of Government Legislation) · regulation · read 2026-09-22
- 부가가치세법 시행규칙 [별지 제21호서식] 일반과세자 부가가치세[예정, 확정, 기한후과세표준, 영세율 등 조기환급]신고서, 개정 2021. 3. 16.
국가법령정보센터 (Korea Ministry of Government Legislation) · form · read 2026-09-22
- 법인세법 (Corporate Tax Act), 제6조 (사업연도)
국가법령정보센터 (Korea Ministry of Government Legislation) · law · read 2026-09-22
- 상법 (Commercial Act), 제29조 (상업장부) 및 제447조 (재무제표의 작성)
국가법령정보센터 (Korea Ministry of Government Legislation) · law · read 2026-09-22
- 국고금 관리법 (State Funds Management Act), 제47조 (국고금의 끝수 계산)
국가법령정보센터 (Korea Ministry of Government Legislation) · law · read 2026-09-22
- 부가가치세 신고·납부기한 안내
국세청 (National Tax Service) · guidance · read 2026-09-22
- 전자(세금)계산서 — 발급의무대상자
국세청 (National Tax Service) · guidance · read 2026-09-22
- 전자세금계산서 발급 및 전송 기한, 가산세
국세청 (National Tax Service) · guidance · read 2026-09-22
- 홈택스 (Hometax) — 국세청 국세전자신고·납부 시스템
국세청 (National Tax Service) · portal · read 2026-09-22
- 간이과세 기준금액 1억 400만원으로 상향 (2024. 7. 1. 시행)
대한민국 정책브리핑 (Korea Policy Briefing, korea.kr) · guidance · read 2026-09-22
- Peppol Authorities — list of members
OpenPeppol · standard · read 2026-09-22
- 한국회계기준원 (Korea Accounting Standards Board) — 일반기업회계기준
한국회계기준원 · standard · read 2026-09-22
Your books in 대한민국, on Ekwo.
Run it on your own project in one command, or leave us an address and we set it up with you.