# Korea Tax Law [Health: Active]

**Category:** ⚖️ Legal  
**Repository:** https://github.com/UpstageAI/korean-tax-mcp  
**GitHub Stars:** 3  
**Views:** 0  
**Installs:** 0  
**Upvotes:** 0  
**Directory Page:** https://allmcps.com/mcp/korea-tax-law

## Description
Korea tax law: NTS rulings, court/tribunal decisions, basic rules, treaties, point-in-time statutes

## Claude Desktop Quick Installation
Install path detected from listing signals. Uses `uvx` (confidence: high):

```json
"mcpServers": {
  "korea-tax-law": {
    "command": "uvx",
    "args": ["korean-tax-mcp"],
    "env": {
      "LAW_OC": "",
      "UPSTAGE_API_KEY": "",
      "KOREAN_TAX_MCP_SOLAR_BASE_URL": ""
    }
  }
}
```

**Requires environment variables:** `LAW_OC`, `UPSTAGE_API_KEY`, `KOREAN_TAX_MCP_SOLAR_BASE_URL` — the values above are empty placeholders; fill in real credentials before running (see the repository for what each one is for).

## Documentation

## What Korea Tax Law MCP server does

Korea Tax Law MCP server gives AI agents read-only tools for researching South Korean tax law. Its sources include National Tax Service rulings, court judgments, Tax Tribunal decisions, basic rules, tax execution standards, treaties with 96 countries, statutes, forms, and National Tax Service publications. It can return full ruling text, related provisions, document identifiers, and source links.

The server is intended for evidence gathering and structured comparison. It does not perform tax representation, filing, tax adjustment calculations, appeals, or professional tax advice. Results should be checked against the cited original material and reviewed by an appropriate tax professional before being used in a filing, audit response, or dispute.

## How it works

Install and run the package through `uvx`, then attach it to an MCP client. Queries can search rulings by tax category, document type, period, or relevance; retrieve a ruling; find materials citing a particular article; and search basic rules or execution standards. Treaty tools return articles and withholding-rate limits, including qualifying ownership conditions where available.

For historical research, the server can retrieve an article as effective on a selected date, show the statutory delegation chain across the Act, Enforcement Decree, and Enforcement Rule, and identify amendment history or scheduled changes. `research_issue` groups the provisions, rules, standards, and interpretations applicable at the end of a business or tax period and indicates changes against the current text.

Additional tools locate an article from keywords, compare a statement with enacted wording, assess multiple answer choices, verify document and article citations, and separate related decisions by taxpayer outcome. `residency_check` applies a three-stage, rule-based residence analysis and can include treaty tie-break factors and matched case summaries. `residency_report` adds an optional Solar-generated review without changing the code-based result.

## Setup and configuration

With uv installed, add the following MCP configuration:

```json
{
  "mcpServers": {
    "korean-tax": {
      "command": "uvx",
      "args": ["korean-tax-mcp"]
    }
  }
}
```

The documented one-line Claude Code command is `claude mcp add korean-tax -- uvx korean-tax-mcp`. Claude and Cursor are named as example clients. No key is needed for searches, ruling text, basic rules, execution standards, treaties, forms, publications, PDF search, residency checks, or document-number citation checks.

Set `LAW_OC` to use Law.go.kr-backed point-in-time article retrieval and related article tools, including `law_article`, `find_article`, `research_issue`, `article_history`, `verify_statement`, `judge_options`, and article citation verification. `UPSTAGE_API_KEY` is optional for Solar-based comparison, outcome explanations, and English translation. `KOREAN_TAX_MCP_SOLAR_BASE_URL` supports an internal Solar endpoint for network-separated environments.

## Tools and capabilities

- Search and retrieve NTS interpretations, court cases, tax decisions, objections, and reviews.
- Query statutes by effective date and inspect Act-to-Decree-to-Rule relationships.
- Find basic rules, execution standards, treaty text, withholding limits, forms, and publications.
- Search local PDF files and the 2025 tax-interpretation casebook.
- Verify citations and compare draft statements or answer choices with statutory wording.
- Compare taxpayer wins, partial citations, and losses for related decisions.
- Assess Korean tax residency using domestic rules, treaty tie-breakers, and similar cases.

## Limitations and notes

The Korea Tax Law MCP server returns research material, not tax advice. Interpretations, decisions, and statutes may reflect different dates, so historical conclusions should be checked against the applicable effective-date text. English output uses official English treaty and statute text where available; summaries may be translated by the host AI or, when configured, by Solar. Sending comparison, summary, or translation inputs to Upstage requires `UPSTAGE_API_KEY`; sensitive information should not be included. Without that key, the host AI can perform the relevant interpretation using returned excerpts and guidance.

_Full upstream README: https://allmcps.com/mcp/korea-tax-law/readme_