Korean Law Demystified!

A Quick Guide to Korea’s Law-Related Professions

1. Attorney (변호사, byeonhosa)

A. Governing Statute

Attorney-at-Law Act (변호사법)

B. Mission and Duties

Attorneys are entrusted with the mission of upholding fundamental human rights and realizing social justice, and in fulfilling that mission they must perform their duties faithfully and work to maintain social order and improve the legal system (Attorney-at-Law Act, Art. 1).

The scope of an attorney’s duties, arising from the retainer of a party or other interested person or from commission by a public institution, covers litigation-related acts, acts of representation in petitions for administrative dispositions, and the handling of general legal affairs (Attorney-at-Law Act, Art. 3). Among the legal professions, attorneys hold the broadest scope of practice and, in principle, may also carry out the work of the other legal professions.

C. Qualification Requirements

A person qualifies as an attorney if any of the following applies (Attorney-at-Law Act, Art. 4):

  • A person who passed the National Judicial Examination and completed the Judicial Research and Training Institute course
  • A person qualified to serve as a judge or prosecutor
  • A person who passed the Bar Examination (available to graduates of law schools/graduate schools of law)

2. Certified Judicial Scrivener (법무사, beopmusa)

A. Governing Statute

Certified Judicial Scriveners Act (법무사법)

B. Purpose

The system exists to establish the certified judicial scrivener profession, promote convenience in the public’s legal affairs, and contribute to the sound development of the judicial system (Certified Judicial Scriveners Act, Art. 1).

C. Core Duties

A certified judicial scrivener performs the following affairs entrusted by another person (Certified Judicial Scriveners Act, Art. 2, Para. 1):

Type of WorkDescription
Drafting documentsPreparing documents to be submitted to courts and prosecutors’ offices, and documents required for registration/registry applications
RepresentationRepresenting applications for registration and deposit (consignment) cases
Auctions/public salesConsulting on property acquisition, representing bid and tender applications
Bankruptcy/rehabilitationRepresenting filings for personal bankruptcy and personal rehabilitation cases (excluding representation in giving statements at hearings)
Document submissionSubmitting prepared documents on the client’s behalf
Ancillary workConsultation and advice incidental to the above affairs

D. Qualification Restrictions

A person who is not a certified judicial scrivener may not engage in the above affairs as a business, and may not use the title “certified judicial scrivener” or any similar title (Certified Judicial Scriveners Act, Art. 3).


3. Patent Attorney (변리사, byeonrisa)

A. Governing Statute

Patent Attorneys Act (변리사법)

B. Purpose

The system exists to establish the patent attorney profession, protect the rights and interests of inventors, and contribute to the development of the industrial property system and industry (Patent Attorneys Act, Art. 1).

C. Core Duties

A patent attorney’s business is to represent matters concerning patents, utility models, designs, or trademarks before the Korean Intellectual Property Office or the courts, and to conduct appraisals and other affairs relating to such matters (Patent Attorneys Act, Art. 2).

D. Qualification Requirements

A person who meets one of the following, and who has completed practical training as prescribed by Presidential Decree, qualifies as a patent attorney (Patent Attorneys Act, Art. 3):

  • A person who passed the Patent Attorney Examination
  • A person qualified as an attorney under the Attorney-at-Law Act

4. Certified Administrative Agent (행정사, haengjeongsa)

A. Governing Statute

Certified Administrative Agents Act (행정사법)

B. Purpose

The system exists to establish the certified administrative agent profession, promote public convenience in matters relating to administration, and contribute to the sound development of the administrative system (Certified Administrative Agents Act, Art. 1).

C. Core Duties

A certified administrative agent performs the following work entrusted by another person (Certified Administrative Agents Act, Art. 2, Para. 1):

Type of WorkDescription
Drafting documentsPreparing documents to be submitted to administrative agencies, and documents relating to rights, obligations, or certification of facts
TranslationTranslating documents related to the affairs of administrative agencies
Submission on behalf of clientSubmitting prepared documents on the client’s behalf
Representation in applications/petitions/reportsRepresenting applications, petitions, and reports made to administrative agencies for approvals, permits, licenses, etc.
Consultation/adviceProviding consultation or advice on administration-related statutes and administrative matters
Fact investigation/verificationConducting fact investigations and verifications for affairs entrusted under statutes

However, work restricted under other statutes may not be performed.

D. Qualification Restrictions

A person who is not a certified administrative agent may not engage in the above work as a business, except where permitted under other statutes, and may not use the title “certified administrative agent” or any similar title (Certified Administrative Agents Act, Art. 3).


5. Certified Tax Accountant (세무사, semusa)

A. Governing Statute

Certified Tax Accountant Act (세무사법)

B. Purpose

The system exists to establish the certified tax accountant profession, promote the smooth conduct of tax administration, and ensure the proper fulfillment of tax obligations (Certified Tax Accountant Act, Art. 1).

C. Core Duties (Tax Agency Services)

A certified tax accountant performs the following acts or work (“tax agency services”) entrusted by a taxpayer or other person (Certified Tax Accountant Act, Art. 2):

Type of WorkDescription
Representation in tax filings/applications/claimsIncluding requests for pre-assessment review, objections, requests for examination, and requests for adjudication
Drafting documentsPreparing tax adjustment statements and other tax-related documents
Bookkeeping on behalf of clientPreparing books of account on behalf of the client for tax filing purposes
Consultation/adviceProviding consultation or advice on taxation
Representation in giving statementsRepresenting the taxpayer in giving statements in connection with investigations or dispositions by tax authorities
Representation in objectionsRepresenting objections concerning the public announcement of individual land prices and housing prices
Verification of filing documentsVerifying tax filing documents prepared by that certified tax accountant
Faithful filing verificationConducting faithful filing verification under the Income Tax Act and the Corporate Tax Act

D. Qualification Requirements

A person who passed the Certified Tax Accountant Qualifying Examination qualifies as a certified tax accountant (Certified Tax Accountant Act, Art. 3, Item 1). In the past there was a provision automatically granting tax accountant qualification to licensed attorneys, but that provision has since been repealed.


6. Certified Public Accountant (공인회계사, gongin hoegyesa)

A. Governing Statute

Certified Public Accountant Act (공인회계사법)

B. Purpose

The system exists to establish the certified public accountant profession and thereby contribute to protecting the rights and interests of the public, the sound management of enterprises, and the development of the national economy (Certified Public Accountant Act, Art. 1).

C. Core Duties

A certified public accountant performs the following duties upon commission by another person (Certified Public Accountant Act, Art. 2):

  • Accounting matters relating to auditing, appraisal, certification, calculation, arrangement, or drafting of accounts, and matters relating to the incorporation of companies, etc.
  • Tax agency services
  • Work incidental to the above

Because certified public accountants may also perform tax agency services, their scope of practice partially overlaps with that of certified tax accountants.


7. Licensed Real Estate Agent (공인중개사, gongin junggaesa)

A. Governing Statute

Licensed Real Estate Agents Act (공인중개사법)

B. Purpose

The Act establishes matters concerning the duties of licensed real estate agents in order to enhance their professionalism and soundly foster the real estate brokerage business, thereby contributing to the national economy (Licensed Real Estate Agents Act, Art. 1).

C. Core Concepts and Duties

  • Brokerage (중개): Arranging, between transacting parties, acts such as sale, exchange, lease, or other transactions involving the creation, transfer, or extinguishment of rights with respect to property subject to brokerage (Licensed Real Estate Agents Act, Art. 2, Item 1)
  • Brokerage business (중개업): Engaging in brokerage as a business, for compensation, at the request of another person (Licensed Real Estate Agents Act, Art. 2, Item 3)

D. Property Subject to Brokerage

Property subject to brokerage includes the following (Licensed Real Estate Agents Act, Art. 3):

  • Land
  • Buildings and other fixtures attached to land
  • Other property rights and items prescribed by Presidential Decree

8. Comparative Summary of Professions

ProfessionCore Scope of PracticeGoverning Statute
AttorneyLitigation and legal affairs generally (broadest scope)Attorney-at-Law Act
Certified Judicial ScrivenerDrafting court/prosecution documents; representation in registration and deposit mattersCertified Judicial Scriveners Act
Patent AttorneyRepresentation in patents, trademarks, designs, and other industrial property mattersPatent Attorneys Act
Certified Administrative AgentDrafting/submitting documents to administrative agencies; representing permit/license applicationsCertified Administrative Agents Act
Certified Tax AccountantTax agency services; tax filings/applications; bookkeepingCertified Tax Accountant Act
Certified Public AccountantAccounting audits, appraisal, certification; tax agency servicesCertified Public Accountant Act
Licensed Real Estate AgentBrokering transactions involving real estate and other brokerage propertyLicensed Real Estate Agents Act

Each profession has its own distinct scope of practice, and attorneys in particular hold the broadest jurisdiction, as they may comprehensively perform the work of the other professions as well.

Thanks for reading.

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