Clan Association (Jongjung) Unique Identification Number Certificate: Application and Required Documents — Bylaws, General Meeting Minutes and Proof of Property

Procedure

1. 1. Check whether the group qualifies as a clan association

   A clan association must be a kinship organization made up of the descendants of a common ancestor, such as the founding ancestor or a later ancestor who revived the lineage (jungsijo). A social club or surname association (hwasuhoe) formed only because its members share the same surname is not regarded as a clan association. First define clearly which ancestor the clan association is centered on.

2. 2. Draft the bylaws and pass a resolution at the general meeting of clan members

   The bylaws set out the name, purpose, members (clan members), representative and method of managing property. Hold a general meeting of clan members to adopt the bylaws and elect the representative, and keep the minutes. Under court precedents, adult female descendants are also recognized as clan members, so it is safer not to draw the scope of the meeting notice narrowly.

3. 3. Organize materials on clan property and members

   If there is land or forest land in the clan's name or managed by the clan, show that the property exists with a certified copy of the real estate register or similar documents. The founding (member) list states each person's date of birth and address. If the property materials are weak, a request for supplementation follows, questioning again whether the organization actually exists.

4. 4. Apply for the unique identification number at the competent tax office

   The clan association's representative submits a business registration application (application for a unique identification number for an unincorporated organization) to the tax office having jurisdiction over the location of the clan association's office (main office), or applies through Hometax, marking the application category as 'other organization'. The processing period on the form is 2 days (excluding any correction period) and there is no fee. After issuance, the number is used to open a bank account in the clan's name and to file tax returns.

Required documents

• Business registration application (for individual businesses) (application for a unique identification number for an unincorporated organization), Enforcement Rule of the Value-Added Tax Act, Form No. 4
• Clan association bylaws (including name, purpose, clan members, representative and method of managing property)
• Minutes of the general meeting of clan members (adoption of the bylaws and election of the representative)
• List of clan members (founders) — stating dates of birth and addresses
• Proof of clan property (certified copy of the real estate register, etc.)
• Representative's ID, the organization's official seal, and a copy of the lease contract if the office is rented

Fees

There is no government fee for the unique identification number application. The application for a real estate registration number and the issuance of its registration certificate cost 1,000 won each, and the fee is waived if the certificate is requested through the online civil service window. Our office fee starts from the amount shown above and may vary depending on whether new bylaws must be drafted and whether assistance is needed from convening the general meeting of clan members; we will give you an exact quote after reviewing your documents.

See fees and official charges for this service →

Legal basis and review date

• Income Tax Act, Article 168
• Enforcement Decree of the Income Tax Act, Article 220
• Framework Act on National Taxes, Article 13
• Enforcement Decree of the Framework Act on National Taxes, Article 8
• Enforcement Decree of the Value-Added Tax Act, Article 12
• Real Estate Registration Act, Article 26
• Real Estate Registration Act, Article 49
• Regulation on Procedures for Assigning Real Estate Registration Numbers to Unincorporated Associations, Foundations and Foreigners, Articles 3, 5, 7-2 and 8
• Enforcement Rule of the Regulation on Procedures for Assigning Real Estate Registration Numbers to Unincorporated Associations, Foundations and Foreigners, Article 7
• Enforcement Rule of the Value-Added Tax Act, Form No. 4

Checked against the statutes on 2026-10-30

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• If some clan members are left out of the notice convening the general meeting, the validity of the resolution may become an issue.
• If a land sale or compensation for expropriation is coming up, the proper order is to obtain the unique identification number certificate first.

Frequently asked questions