Administrative Guide on Closure Cases, Tax Office Jurisdiction Changes, and Reissuance of the Business Registration Certificate

With the recent increase in the use of shared offices, entrepreneurs and small business owners have been utilizing these spaces as business premises, expecting benefits such as cost reduction and locational flexibility. However, if you fail to comply with the mandatory tax and administrative procedures required when changing the registered business address or relocating the place of business after registering in a shared office, you may face unexpected disadvantages, fines, or, in severe cases, administrative cancellation of your business registration by the tax authorities.

This article organizes, with legal grounds, the essential information that any business operator using a shared office must know—covering everything from address changes in business registration to actual changes in tax administration, as well as related cases and points of caution.

Why Is Changing the Address of a Shared Office Business Important?

The business address registered with the tax authorities is one of the most critical pieces of information used by various stakeholders—such as the National Tax Service (NTS), the competent district tax office, other government agencies, clients, and financial institutions—to officially verify a business.
In particular, spaces like shared offices differ from typical office leases due to short contract cycles and multiple tenants, which can result in more frequent address changes. Therefore, when relocating your place of business, you must update the information according to relevant laws and tax regulations.

Legal Basis and Reporting Deadlines for Changing Business Address

The legal grounds for changing the location of a place of business are stipulated in Article 8 of the Enforcement Decree of the Value-Added Tax Act and Article 9 of the Corporate Tax Act. The most important point to note when relocating your business is the reporting deadline:

  • For sole proprietors: You must report the change of address within 10 days from the date the business address changes.
  • For corporations: Under the Commercial Registration Act, you must complete the corporate registration of the new head office address within 2 weeks of the board’s resolution, and then file a business registration amendment with the competent tax office within 20 days of the date the address change is finalized.

Failure to meet these deadlines may result in penalties ranging from tens of thousands of KRW to up to KRW 5 million.

Procedures for Changing Jurisdictional Tax Office and Practical Steps

When changing the location of your business, the general process is as follows:

  1. Execute a new lease agreement with the shared office and prepare the occupancy confirmation
    When relocating to a new place of business, prepare documentary proof of address such as the new lease agreement and occupancy confirmation. For corporate businesses, additional documents such as board resolutions or minutes of general shareholders’ meetings may be required.
  2. Change of corporate head office address in the corporate registry (for corporations)
    When a corporation changes its registered head office address, it must first complete the change registration at the relevant registry office. After registration is completed, you must obtain a certified copy of the updated corporate registry before filing with the tax office. Skipping or delaying this step will also result in fines.
  3. File an address change report with the NTS via Hometax or in person at the tax office
    • Sole proprietors: Log in to the NTS Hometax portal, go to the [Application/Submission] menu, select “Business Registration Amendment (Change) Report,” and attach the necessary documents to submit.
    • Corporations: Address change filing is possible only after the corporate registration change is completed. Prepare the updated corporate registry, lease agreement, and representative’s seal, then file via electronic submission on Hometax or visit the competent tax office in person.
  4. Transfer to new jurisdictional tax office and notifications to administrative agencies
    If the relocation changes the competent tax office, the settlement details from the previous tax office are automatically transferred to the new one. However, as jurisdictional determinations may vary in practice, it is advisable to confirm in advance using the “Find My Tax Office” function on the NTS Hometax website or by consulting with a tax office representative.

How to Reissue the Business Registration Certificate

Once the address change has been successfully processed, you may need to obtain an updated business registration certificate.

  • Online: On Hometax, go to [Certificates/Registration/Applications] and select [Reissue of Business Registration Certificate] to print immediately.
  • Offline: Visit the civil service desk at the competent tax office, fill out the reissue application, and submit it along with your ID and supporting documents for same-day issuance.

It is essential to promptly provide the updated business registration certificate to clients, financial institutions, and other relevant parties to prevent operational disadvantages. The old certificate becomes invalid once reissued.

Closure of Shared Office Businesses and Tax Audit Risks

The NTS has recently been cracking down on improper use of shared office addresses and cases where the premises are not genuinely used for business purposes (“address laundering”). There have been numerous cases where business operators with no actual control or operation at the registered shared office address were subjected to administrative cancellation of business registration, retroactive collection of tax reductions previously granted, and additional penalty taxes following an audit.

  • Registering solely for mail reception or without any actual business activity is strictly prohibited.
  • To ensure safety, you should retain objective evidence proving actual business operations, such as records of work activity, employee attendance logs, and credit card transaction records.

Administrative Checklist for Business Address Changes

Key points that administrators must never overlook when relocating a place of business:

  • Secure proof-of-address documents such as lease agreements and occupancy confirmations.
  • For corporations, complete corporate head office registration changes and obtain the updated certificate.
  • File an amended business registration with the updated address (via Hometax/tax office).
  • If applicable, file address changes with licensing authorities, utility companies, telecom providers, credit card terminal service providers, and banks.
  • After reissuing the business registration certificate, promptly notify financial institutions, clients, and online platforms.
  • Verify that tax notices and other official mail are being sent to the new address.
  • Finalize the termination/settlement of the lease at the previous location and recover any deposits.

Reference to Latest Real Estate and Tax Law Amendments

Since real estate and tax administrative procedures can change annually, it is advisable to consult the NTS, the competent tax office, or an updated real estate/tax law professional. Practices and interpretations may vary by jurisdiction, so confirming and preparing in advance will reduce unnecessary risks and costs.

Conclusion

For business operators using shared offices, relocating the business address is not merely a physical move—it is far more important to strictly comply with the legal reporting and tax administrative procedures.
By adhering to the checklist for reporting deadlines, required documents, amendment filings, and certificate reissuance, you can avoid a wide range of legal and administrative risks and maintain smooth business operations.
When it comes to legal responsibilities and administrative procedures, never rely solely on experience—always follow the most current laws and official procedures with meticulous attention.