Review both money and dates after receiving a farmland disposal order
A Korean farmland disposal order creates a compliance question separate from the price you might receive for selling the land.
Enforcement assessments can recur while non-compliance continues, so one notice alone may not describe the total exposure.
Family members helping an owner should distinguish the disposal order, pre-assessment warning and assessment notice before comparing their dates.
Larger land values can make each new assessment a substantial cash requirement, while confusing assessed amounts with unpaid balances can distort the payment plan.
This Korea-specific calculator applies verified 2026 rules to one parcel and one disposal order.
It reconciles the base formula, actual assessment and payment history, stated deadlines and hypothetical future assessments.
It does not decide whether an order is lawful, whether cultivation qualifies, or whether an exception applies.
Use the statement to discuss compliance and objections with the authority or a qualified adviser.
Keep disposal, warning and opinion deadlines separate
The stated disposal period
Farmland Act Article 11(1) provides for a disposal order requiring disposal within a period of no more than six months.
That does not automatically give every recipient an identical six-month deadline after receipt.
Enter the deadline actually stated in the order, and confirm the relationship of any later document changing that deadline.
Warning and opinion submission
General Act on Public Administration Article 31(3) requires a written warning with an appropriate period for compliance before an enforcement assessment.
Keep the warning deadline separate from the original disposal deadline.
Farmland Act Enforcement Decree Article 75(1) requires an opportunity to submit an opinion lasting at least 10 days.
Enter the stated opinion deadline; ten days is not an automatically calculated final deadline.
The earlier disposal-duty stage under Article 10 and disposal-order deferral under Article 12 are separate matters.
This calculator starts with an existing order and does not determine eligibility for deferral or justified grounds.
Receipt plus six calendar months is a reference only; it does not resolve initial-day counting, holidays, service validity or the final period set by the authority.
Enter comparable total published and appraised values
Total value rather than a per-m² price
If the official land-price document gives KRW per m², verify the total for the area covered by the order.
Check the appraisal area and rights so both values concern the same land and scope.
When an order covers part of a parcel, co-ownership interests or several parcels, establish the actual assessment scope before using this single-parcel tool.
Entering a per-area price as the total can materially understate the formula.
Unknown and confirmed zero are different
Leave an unknown appraisal blank rather than copying the published value into it.
With only one known value, the calculator shows a lower bound based on that value and leaves the full comparison unresolved.
The same distinction applies to assessment and payment fields: enter zero paid only when non-payment is confirmed.
All monetary inputs are in KRW and accept comma formatting.
The KRW 1 trillion input limit and 20-notice capacity are software limits, rather than statutory caps or exemption thresholds.
If a valuation is corrected or uses a different valuation date, create a new comparison and keep it distinguishable from the earlier statement.
The 25% base formula and annual repetition anchor
Base amount per assessment = max(total published value, total appraised value) × 25%
The formula follows Farmland Act Article 63(1) and (2).
Individual increases or reductions under General Act on Public Administration Article 31(2), applied through Article 63(10), require separate review.
A difference between a notice and the base amount does not establish that the notice is incorrect.
Article 63(5) allows assessment and collection once annually until compliance, using the day after the order period expires as the reference point.
This is not a monthly surcharge or a compound-interest calculation.
The comparison repeats a fixed base amount each calendar year from a future date explicitly assumed by the user.
It does not predict when the authority will issue a notice.
Future valuations, legal amendments and individual adjustments must be reviewed separately.
Build a statement step by step
- Identify the single parcel and disposal order, then collect the comparable published and appraised totals.
- Enter the reference date, order receipt, stated disposal deadline, warning deadline and opinion deadline separately.
- Add each actual assessment with its assessment date, notice receipt, payment deadline, assessed amount and payments.
Confirm that the ledger is complete; an empty ledger represents no assessments only when explicitly confirmed.
- Enter the actual date if compliance is confirmed, or an optional future planned date if it is incomplete.
- After reviewing exceptions, deferral and adjustments, confirm the ordinary comparison basis and enter the first assumed future assessment date and count.
- Review unresolved fields, annual-interval conflicts, differences from the base formula and all dates alongside the monetary results.
- Save or print the statement and export the stated document deadlines for follow-up with the authority.
The example button loads fictional amounts and dates to explain the calculation.
Replace them with your documents before making a comparison.
Changing the reference date also changes day counts and the separation of past actual notices from future scenarios.
Record the reference date on every saved statement.
Worked example: KRW 100 million land and an existing KRW 25 million assessment
With a published total of KRW 80,000,000 and an appraisal of KRW 100,000,000, the higher value × 25% gives a base assessment of KRW 25,000,000.
A stated deadline of 2025-12-31 is 280 days past on 2026-10-07, and the annual repetition anchor is 2026-01-01.
An actual assessment of KRW 25,000,000 dated 2026-02-01 with KRW 10,000,000 paid leaves a confirmed unpaid balance of KRW 15,000,000.
Fictional farmland disposal scenarios holding current values fixed| Scenario | New assessments | Including existing assessment |
|---|
| Annual non-compliance in 2027–2029 | KRW 75,000,000 | KRW 100,000,000 |
| Planned compliance on 2028-01-31 | KRW 25,000,000 | KRW 50,000,000 |
| Actual compliance confirmed on 2026-09-30 | KRW 0 | KRW 25,000,000 |
Starting the assumed sequence on 2027-02-01 for three occurrences gives KRW 75,000,000 of new exposure under continued non-compliance.
Planned completion on 2028-01-31 leaves only the 2027 occurrence, giving KRW 25,000,000 of new exposure and KRW 50,000,000 of avoided new assessments.
The existing KRW 25,000,000 assessment remains, including its KRW 15,000,000 unpaid balance.
Avoided assessments are not refunds.
Use the comparison for a concrete next decision
Discussing dates with family
An owner and a relative may read different documents and assume different deadlines.
A statement separating disposal, warning, opinion and payment deadlines helps identify which task needs attention.
Keep the date of any advice and the documents reviewed so the next consultation uses the same facts.
Comparing a compliance plan
Separate existing assessments from potential new ones when reviewing whether earlier compliance changes the comparison period.
Signing a sale contract alone is not assumed to establish completed compliance.
Check registration, transaction payments, brokerage fees and capital-gains tax separately, and avoid duplicating those costs in the assessment ledger.
Purchase negotiations following a purchase request to Korea Rural Community Corporation, or disposal restrictions imposed by law or a court decision, are justified-ground matters under Enforcement Decree Article 75(3).
Merely arranging a consultation or finding a buyer difficult does not automatically establish an exemption.
Bring the request, negotiation or restriction documents to the authority and confirm their treatment before using the ordinary future comparison.
Interpret assessed totals, unpaid balances and future exposure separately
- Known assessment subtotal: adds only entered assessment amounts.
Do not interpret it as the complete total when notices are missing.
- Complete-history assessed total: appears after confirmation of the full history and every row amount, independently of whether the money has been paid.
- Confirmed unpaid balance: subtracts actual payments after both the complete ledger and all payments are confirmed.
Separately notified collection surcharges are outside this formula.
- New-assessment scenario: covers hypothetical future dates rather than actual notices.
A hypothetical assessment in an annual interval already containing an actual assessment is excluded from duplicate counting.
Multiple assessments in one annual interval, or an assessment before the order deadline, produce a warning and hold the future comparison.
Actual entered amounts remain available for reconciliation rather than being erased.
Check whether a notice relates to another order or has been corrected or cancelled.
An assessment on or after an actual completion date is also retained; verify the sequence of compliance confirmation and assessment processing.
Objection references and calendar export
Farmland Act Article 63(7) provides for an objection within 30 days after receiving notice of an enforcement assessment.
Receipt plus 30 days is shown as a reference that does not resolve holidays, initial-day rules or valid service.
Confirm the final submission deadline and procedure with the notice and responsible authority.
An objection to the assessment is distinct from a challenge to the disposal order itself.
A notice received on 2026-02-03 has an unadjusted 30-day reference of 2026-03-05.
That date is not an automatically established filing deadline and does not apply to every administrative remedy.
The calendar includes only stated disposal, warning, opinion and payment deadlines entered from documents.
Six-month references, 30-day references and assumed future assessment dates are excluded.
Resolve any holiday or submission-method question with the authority before relying on a deadline.
Frequently asked questions
Which value applies when published value exceeds the appraisal?
The higher comparable total is used for the base formula.
First verify the same area, assessment scope and confirmed documents.
Does disposal cancel an existing assessment?
Confirmed compliance stops new assessments while previously assessed amounts remain collectible under General Act on Public Administration Article 31(5).
Reflect a separately confirmed cancellation or correction in the actual ledger.
Can I always use six months after receipt?
Use the deadline stated in the order.
Receipt plus six months is only a reference and does not resolve initial-day counting, holidays, service validity or an amended order.
Does a difference from the formula prove a notice error?
A difference alone does not establish an error.
Review valuation dates, scope, individual increases or reductions and corrected documents with the authority.
Will the amount and billing date stay the same each year?
The legal once-annually rule is separate from actual assessment procedures.
This comparison holds current values and 25% fixed, and does not guarantee future valuations, legislation or notice dates.
What if purchase negotiations with Korea Rural Community Corporation are ongoing?
Confirm application of the justified-ground provision in Enforcement Decree Article 75(3).
Prepare the purchase request, negotiation records and order, and keep the ordinary future comparison unresolved until treatment is confirmed.
Are entered ledger amounts shared?
Inputs, calculation and file creation are handled in your browser.
Amounts and ledger text are not added to a sharing URL or analytics event.
Choose recipients of downloaded files yourself.
What if planned compliance and an assumed assessment share a date?
The scenario excludes that occurrence on the explicit assumption that compliance is confirmed first, and displays a warning.
A date alone cannot establish the real processing sequence; verify it with the authority.
Official 2026 references and verification date
Sources were checked on 2026-10-07.
The effective-date consolidated OPEN API texts were reviewed for the Farmland Act and Enforcement Decree effective 2026-09-18, and Enforcement Rule effective 2026-09-22.
Promulgation-specific text may omit later consolidated changes, so current paragraph numbers were cross-checked.
- Farmland Act Article 63: (1) and (2) base rate, (5) repetition, (7) objection, (10) general assessment procedures
- Farmland Act Article 11, Enforcement Decree Article 75, Enforcement Rule Article 64: orders, opinion opportunity, justified grounds and collection
- General Act on Public Administration Articles 6 and 31, Civil Act Articles 157, 160 and 161: periods, assessments and post-compliance treatment
Recheck amendments scheduled for 2026-12-17 and 2028-06-17 and the conditions of actual notices.
Changes to valuation, repetition or objection procedures require a fresh review of saved scenarios.
Prepare the documents and take the next step
Collect the disposal order, warning, assessment notices, payment evidence, appraisal and compliance records, then reconcile them against the inputs.
Fill missing records before treating a subtotal as complete.
Ask the authority what documents establish compliance and which deadline applies.
Save the TXT statement and confirmed document deadlines so the owner, family and adviser can work from the same facts.
If disposal involves a sale, review brokerage and capital-gains costs separately using their actual evidence.