refun Terms of Service

Article 1 (Purpose)

The purpose of these Terms is to set out the rights, obligations and responsibilities between Asung Tax Corporation (the “Company”) and Members, the conditions and procedures for using the Service, and other necessary matters in connection with the use of the refun service provided by the Company.
The Company may delegate work relating to the operation of the Service to Asung Labs Co., Ltd., in which case Asung Labs Co., Ltd. operates the Service on behalf of the Company.

Article 2 (Definitions)

The meanings of the terms used in these Terms are as follows.

(1) “Service” means the tax refund eligibility inquiry, notice of the Estimated Refund, tax review, requests for correction (amended return claims) and incidental services that the Company provides through online channels such as its website and mobile.
(2) “Member” means an individual or corporation that applies to use the Service by the procedure set by the Company, enters into a service agreement with the Company under these Terms and uses the Service.
(3) “Free Inquiry Service” means the service the Company provides so that a Member can check refund eligibility and the Estimated Refund, based on materials such as the Member’s tax filing and payment records, without a separate inquiry fee.
(4) “Estimated Refund” means the estimated amount the Company notifies after analyzing refund eligibility based on materials provided by the Member or verified through identity authentication or the like.
(5) “Refund Application Service” means the service in which the Company performs related tax representation work such as tax review and requests for correction where the Member has separately applied and delegated the work.
(6) “Determined Refund” means the amount of national tax, local tax or the like that the tax authority has decided to refund to the Member as a result of the Refund Application Service.
(7) “Filing Completed” means the time when the Company submits a request for correction or other tax filing documents prepared under the Member’s delegation to the competent tax authority.
(8) “Recovery” means that, after an amount based on the Determined Refund has been paid, return or additional payment of all or part of the amount already paid is demanded due to the tax authority’s re-examination, change of decision or the like.
(9) “Global Service” means the visa status verification, refund eligibility notice, receipt of refund applications and incidental services that the Company provides to foreign workers through separate channels such as refun.kr.

Terms not defined in these Terms follow applicable laws and the guidance provided separately in the Service.

Article 3 (Posting, Effect and Amendment of the Terms)

The Company posts these Terms on the Service screen or a linked screen so that Members can easily check their contents.
These Terms apply between the Member and the Company when the Member agrees to the Terms and the Company accepts the application for use.
The Company may amend these Terms to the extent that does not violate applicable laws.
When the Company amends the Terms, it announces the effective date and the main changes from 7 days before the effective date. However, where a change is unfavorable to Members or concerns an important matter, the Company in principle announces it from 30 days before the effective date or notifies Members individually.

Article 4 (Interpretation of the Terms and Individual Policies)

The Company may set the specific conditions of use of the Service and matters necessary for fees, payment, cancellation and refund and the like through the Service screen, a separate contract, operating policies or the like.
Among the matters in the preceding paragraph, those that materially affect a Member’s rights and obligations or cost burden are presented so that the Member can check them before applying for the relevant service, and separate consent is obtained where necessary.
Where necessary, the Company and the Member may set a separate delegation agreement or individual conditions of use regarding the specific scope of delegation, tax items, tax years, fees and other work conditions of tax representation work such as the Refund Application Service.
Where these Terms and matters separately agreed for an individual service differ, the agreement for that individual service applies with priority. However, this does not apply where it violates applicable laws.
Matters not provided for in these Terms or in individually set matters follow applicable laws and general commercial practice.

Article 5 (Formation of the Service Agreement)

The service agreement is formed when the Member applies to use the Service by the method set by the Company and agrees to these Terms, and the Company then accepts the application.
The Company may require the Member to complete identity verification or authentication procedures in order to provide the Service.
Registration for the Global Service is by Google account login. A Member who wishes to apply for a refund through the Global Service must enter their own Alien Registration Number, and the name, visa status and nationality information that the Company has verified through record retrieval from the Korea Workers’ Compensation & Welfare Service (COMWEL) is linked to the account when the Member confirms that the information is their own. One Alien Registration Number may be linked to only one account.
Where a person applies for the Service on behalf of a corporation or a third party, the applicant must have the lawful authority necessary to apply for that service.
The Company may refuse an application for use, or withhold acceptance until the cause is resolved, in any of the following cases.

(1) Where another person’s name or information is used
(2) Where false or inaccurate information is provided
(3) Where information necessary for using the Service is not provided
(4) Where the necessary authority is not verified for an application made on behalf of a corporation or a third party
(5) Where it is difficult to provide the Service due to the Company’s facilities, systems or technical reasons
(6) Where there are other grounds that violate applicable laws or these Terms

Where the Company refuses an application for use or withholds acceptance, it informs the applicant of that fact unless there are special circumstances.
Where information the Member has provided to the Company changes, the Member must update it or notify the Company by the method set by the Company.

Article 6 (Contents of the Service)

The Company provides the following services.

(1) Retrieval and analysis of tax filing and payment-related records through identity authentication or the like
(2) Notice of refund eligibility and the Estimated Refund
(3) Review of refundable items and related materials
(4) Review of requirements for credits and reductions and supporting documents
(5) Tax representation work such as requests for correction under the Member’s delegation
(6) Notice of the progress and results of refund applications
(7) Global Service: verification of foreign workers’ visa status, refund eligibility notice, receipt of refund applications and submission of materials
(8) Other services the Company provides in relation to the above work

The Free Inquiry Service is provided without a separate inquiry fee, and a separate service agreement for the Refund Application Service is not formed merely by using the Free Inquiry Service or checking the Estimated Refund.
The types, targets, tax items, tax years, periods available for inquiry, scope of inquiry and the like of the services actually provided are presented on the Service screen.
The Refund Application Service is provided where the Member has checked the main conditions of use, such as the contents of the service and fees, and has applied separately.
Work constituting tax representation, such as requests for correction, is performed directly by the Company (Asung Tax Corporation), and Asung Labs Co., Ltd., which has been delegated the operation of the Service, does not perform tax representation work.
The Company may decide whether to proceed with a request for correction after reviewing the necessary materials and facts concerning the tax items, tax years, refund items and the like for which the Refund Application Service was applied.
The Company may decline to proceed with a request for correction for the relevant tax item, tax year or refund item in any of the following cases.

(1) Where, as a result of review, there is judged to be no or a significantly low possibility of a refund
(2) Where it is difficult to verify the refund requirements or the facts with only the materials provided by the Member
(3) Where the Member does not submit materials requested by the Company or does not cooperate in verifying the facts
(4) Where another filing, amended return, request for correction or the like is in progress for the same tax item or tax year, making normal performance of the work difficult
(5) Where additional review of the facts, application of tax law or the like is needed and it is judged difficult to proceed within the scope of an ordinary Refund Application Service
(6) Where there are other grounds under applicable laws or the facts that make it difficult to proceed with a request for correction

Where the Company does not proceed with a request for correction under the preceding paragraph, it informs the Member of that fact, and whether costs arise or are settled follows the standards the Member was informed of and agreed to before applying for the Refund Application Service.
The Estimated Refund is an estimated amount calculated based on the retrieved materials and the like and does not guarantee whether a refund will actually be made or the Determined Refund.
Whether a refund is actually made and the Determined Refund may differ from the Estimated Refund depending on the materials provided by the Member, additional facts, the applicable tax laws, the examination and decision of the tax authority and the like.

Article 7 (Fees and Payment)

No separate inquiry fee is charged for the Free Inquiry Service.
The Company may charge fees for the Refund Application Service or other paid services the Member has separately applied for.
Before the Member applies for a paid service, the Company presents the following matters through the Service screen, a separate contract or other methods.

(1) The amount of the fee, the fee rate or the calculation method
(2) The conditions under which the fee arises
(3) The amount on which the fee calculation is based
(4) Whether value-added tax is included
(5) The time and deadline for payment of the fee
(6) The payment method
(7) The standards for handling costs where the refund application is not pursued or is terminated midway
(8) The standards for handling costs where the request for correction is not accepted in whole or in part
(9) Other matters that materially affect the Member’s cost burden

Where the fee is calculated based on the Determined Refund, the fee is calculated based on the Determined Refund finalized by the tax authority, according to the method presented before the application for the Service.
Where the tax authority recognizes only part of the amount in the Member’s request for correction as subject to refund, the fee is calculated based on the Determined Refund actually recognized.
Whether costs arise, and the settlement method, where no Determined Refund arises because the tax authority does not accept the request for correction at all, where the Company does not proceed with the request for correction after its review, or where the Member requests cancellation during the Service, follow the standards presented to and agreed to by the Member before the application for the Service.
Where the tax authority applies all or part of the Determined Refund to the Member’s delinquent national taxes, local taxes or the like, whether the amount so applied, interest on refunds and the like are included in the fee calculation follows the standards presented to the Member before the application for the Service.
After the application for the Service, the Company does not change the fee rate, conditions under which the fee arises or calculation method for that application to the Member’s disadvantage without the Member’s consent.
Where the fee needs to be adjusted according to the actual refund result or the like, it is settled according to the calculation standards presented before the application for the Service.
The Member must pay the fee by the payment deadline presented when applying for the paid service.
Where the Member does not pay the fee by the payment deadline, the Company may inform the Member of the non-payment, the unpaid amount and the payment method by text message, email, phone or other methods.
Where non-payment of the fee continues, the Company may claim payment of the unpaid fee or carry out necessary debt collection procedures to the extent permitted by applicable laws.
Where the services of a payment agency or financial institution are used in the payment process, that business’s conditions of use may also apply.

Article 8 (Cancellation and Refund of the Service)

The Member may request cancellation of paid services such as the Refund Application Service or termination of the service agreement by the method set by the Company.
The Company presents the conditions for cancellation, fee settlement and refund according to the stage of progress of a paid service so that the Member can check them before applying for the Service.
Where the Member requests cancellation of the Refund Application Service before Filing Completed, whether costs arise and the settlement method are handled according to the degree of progress of the work up to the time of cancellation and the standards the Member was informed of and agreed to before applying for the Service.
After Filing Completed, because the Company has performed all or part of the tax representation work, such as submission of the request for correction, the cancellation and refund standards may differ from those before Filing Completed.
Where a request for correction has already been submitted to the tax authority, that request for correction is not automatically withdrawn merely by cancellation or termination of the service agreement.
Where the Member wishes to withdraw or cancel the request for correction after Filing Completed, the Company may, to the extent possible, inform the Member of or cooperate with the related procedures.
Where the Company is unable to provide a paid service properly due to reasons attributable to the Company, the Company refunds all or part of the fee according to applicable laws and the standards presented at the time of application for the Service.
Where it is confirmed that a fee was calculated incorrectly or overpaid, the Company recalculates the fee and refunds the difference.
Where the Member has carried out another filing, amended return, request for correction or the like for the same tax item and tax year as the Company’s Refund Application Service, thereby affecting the Company’s performance of the work or the result of the tax authority’s processing, cancellation, refund and fee settlement are handled according to the actual degree of progress of the work and the standards presented at the time of application for the Service.
This Article does not limit the Member’s rights to withdraw an offer, terminate a contract or receive a refund recognized under applicable laws.

Article 9 (Changes in Tax Amount and Recovery after Refund)

Even after an amount based on the Determined Refund has been paid, the Determined Refund may change or Recovery may occur due to the tax authority’s re-examination, change of decision or the like.
Where the Determined Refund changes under the preceding paragraph, the Company may recalculate the fee according to the tax authority’s changed decision and the fee calculation standards at the time of application for the Service.
Where, as a result of recalculation, the fee already paid by the Member exceeds the recalculated fee, the Company refunds the difference.
Where the Determined Refund changes or Recovery occurs for any of the following reasons, the Company is not deemed to be at fault for that circumstance alone.

(1) Where caused by errors, omissions or falsehoods in information or materials provided by the Member
(2) Where the Member has carried out another filing, amended return, request for correction or the like for the same tax item or tax year
(3) Where caused by the Member’s past filings, delinquencies or other tax relationships
(4) Where the refund result has changed due to the tax authority’s judgment or the like and there is no intent or negligence on the part of the Company

Where adjustment or refund of a fee is needed due to reasons attributable to the Company, Article 8 applies, and where the Member has suffered damage, Article 18 applies.

Article 10 (Change and Suspension of the Service)

The Company may change all or part of the Service where there are reasonable grounds, such as improvement of the Service, system maintenance, changes in applicable laws or policies, or circumstances of external institutions.
The Company may restrict or temporarily suspend all or part of the provision of the Service in any of the following cases.

(1) Where system maintenance or replacement, or a failure, occurs
(2) Where a failure occurs in the telecommunications network or an external system linked to the Service
(3) Where urgent measures are necessary for stable operation of the Service
(4) Where force majeure such as a natural disaster occurs
(5) Where other grounds arise that make normal provision of the Service difficult

Where a change or suspension of the Service is planned and has a material effect on Members, the Company in principle informs Members in advance. However, where advance notice is impossible due to urgent reasons or reasons difficult for the Company to control, the Company may inform Members afterwards.

Article 11 (Notices to Members)

Where the Company has matters to notify a Member of in relation to use of the Service, it may use the Service screen, email, text message, KakaoTalk or other contact means provided by the Member.
For matters common to all Members or to an unspecified large number of Members, the Company may replace individual notice by posting on the Service screen. However, this does not apply to matters that materially affect a Member’s transactions and require individual notice.
The Member must keep registered information such as their contact details up to date so that the Company can give important notices.

Article 12 (Obligations of Members)

The Member must comply with applicable laws, these Terms and the matters the Company presents in relation to use of the Service.
The Member must provide accurate and truthful information and materials for use of the Service and refund application work.
The Member must cooperate with the Company’s requests for submission of materials and verification of facts for smooth performance of the Refund Application Service.
Where the Member is carrying out, or plans to carry out, a filing, amended return, request for correction or other tax procedure through another tax representative for the same scope as the tax item and tax year for which the Refund Application Service is in progress, the Member must inform the Company of that fact.
Where the duplicate filing or tax procedure in the preceding paragraph makes normal performance of the Company’s work difficult, the Company may stop proceeding with that work, and matters relating to fees and refunds follow Articles 7 and 8.
The Member must manage their account and authentication information securely and must not allow a third party to use them improperly.
The Member must not engage in any of the following acts.

(1) Providing false or forged information or materials
(2) Improperly using another person’s name or authentication information
(3) Entering another person’s Alien Registration Number or linking another person’s visa status information to one’s own account
(4) Using the Service in the name of another person or a corporation without lawful authority
(5) Infringing the rights of the Company or a third party
(6) Interfering with the normal operation of the Service or related systems
(7) Using the Service for illegal or improper purposes
(8) Significantly interfering with the normal performance of work by verbal abuse, threats, sexual harassment, repeated harassment or the like toward the Company’s officers, employees or consultation staff
(9) Other acts that violate applicable laws or these Terms

Article 13 (Obligations of the Company)

The Company complies with applicable laws and these Terms and endeavors to provide the Service continuously and stably.
The Company provides the information necessary for Members to check the main contents of the Service, fees and other important conditions of use.
Where opinions or complaints regarding the Service raised by a Member are recognized as justified, the Company endeavors to handle them within a reasonable period.

Article 14 (Protection of Personal Information)

The Company processes and protects Members’ personal information in accordance with applicable laws such as the Personal Information Protection Act.
Specific matters regarding the purposes of collection and use of personal information, items collected, retention period, provision to third parties, outsourcing of processing, destruction and the like follow the Company’s Privacy Policy.
Where personal information requiring separate consent is processed in the course of providing the Service, the Company obtains the necessary consent in accordance with applicable laws.
The Company’s Privacy Policy can be checked through the Service screen or the like.

Article 15 (Intellectual Property Rights)

Intellectual property rights and other rights in programs, Service screens, designs, trademarks, logos, content and other materials that the Company creates or provides in relation to the Service belong to the Company or the legitimate right holder.
The Member must not, without the prior consent of the Company or the legitimate right holder, reproduce, modify, distribute or sell beyond the permitted scope, or use for commercial purposes, the programs, content and other materials provided in the Service.
Rights in materials the Member has provided to the Company for use of the Service belong to that Member or the legitimate right holder.

Article 16 (Restrictions on Use of the Service)

The Company may restrict or suspend all or part of a Member’s use of the Service where the Member falls under any of the following cases.

(1) Where the Member has provided false information or false materials
(2) Where the Member has improperly used another person’s name or information
(3) Where the Member has intentionally interfered with the normal operation of the Service
(4) Where the Member has infringed the rights of the Company or a third party
(5) Where the Member has significantly interfered with work by verbal abuse, threats, sexual harassment, repeated harassment or the like toward the Company’s officers, employees or consultation staff
(6) Where the Member has seriously violated these Terms or applicable laws

Before restricting or suspending use of the Service, the Company in principle informs the Member of the reason and provides an opportunity to correct it within a reasonable period.
Where immediate action is necessary, such as identity theft, submission of false or forged materials or system intrusion, the Company may temporarily restrict use of the Service without prior notice.
Where it is confirmed that the grounds for restriction have been resolved, the Company lifts the restriction unless there are special circumstances.

Article 17 (Termination of the Service Agreement)

The Member may terminate the service agreement by the method set by the Company.
Where a Member seriously violates these Terms or the grounds for restriction of use under Article 16 continue, the Company may inform the Member of the reason and terminate the service agreement.
Even if the service agreement is terminated, the rights and obligations of the parties that already arose before termination are not affected to the extent that, by their nature, they need to survive.
Even if the service agreement is terminated, the obligation to pay fees that has already arisen in relation to paid services provided before termination, according to the standards at the time of application for the Service, is not affected.
Cancellation and termination of the Refund Application Service and the resulting settlement or refund of fees follow Article 8.

Article 18 (Compensation for Damages and Limitation of Liability)

Where a Member suffers damage due to the Company’s intent or negligence, the Company compensates for that damage in accordance with applicable laws.
The Company is not liable for damage arising from any of the following reasons, unless there is intent or negligence on the part of the Company.

(1) Where it arises from errors or omissions in information or materials provided by the Member
(2) Where a failure occurs in use of the Service or refund application work due to reasons attributable to the Member
(3) Where it arises because the Member has carried out another filing, amended return, request for correction or the like for the same tax item or tax year
(4) Where it arises from failures of external institutions, telecommunications carriers or systems or services that the Company has difficulty directly controlling
(5) Where it arises from a natural disaster or equivalent force majeure

The Company is not deemed to be at fault merely because the Estimated Refund differs from the actual Determined Refund.
The Company is not deemed to have guaranteed the refund result or to be at fault merely because the tax authority does not accept all or part of a request for correction or makes a judgment different from that expected. However, this does not apply where that result was caused by the Company’s intent or negligence.
The Company is not deemed to be at fault merely because the tax authority, after paying an amount based on the Determined Refund, changes the Determined Refund or demands Recovery through re-examination or the like. However, this does not apply where that result was caused by the Company’s intent or negligence.
Liability for damage caused by the intent or gross negligence of the Company or its officers, employees or performance assistants is not unfairly limited or exempted under these Terms.
Where a Member causes damage to the Company by violating these Terms or applicable laws, the Member must compensate for that damage to the extent attributable to the Member.

Article 19 (Dispute Resolution and Jurisdiction)

Where a dispute arises in relation to the Service, the Company and the Member consult in good faith for an amicable resolution.
The laws of the Republic of Korea apply to these Terms and the service agreement.
Where a dispute is not resolved through consultation between the Company and the Member and a lawsuit is filed, the competent court is determined in accordance with applicable laws.

Addendum

Article 1 (Effective Date)

These Terms take effect on August 26, 2026.
These Terms were amended on September 29, 2026 by adding provisions on the Global Service (Article 2, paragraph 1, item 9; Article 5, paragraph 3; Article 6, paragraph 1, item 7; Article 12, paragraph 7, item 3) and take effect on the same date.

This English version is a machine translation provided for convenience. If it differs from the Korean original, the Korean original prevails. Korean original · See also: Privacy Policy