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Information about Cosmetic Surgery Tax Refund
Date 10-15-2018 14:23
[Cosmetic Surgery Tax Refund]

1. What is the “Cosmetic Surgery V.A.T Refund”?

○ International patients who got cosmetic surgery and/or procedures (“cosmetic surgery”) in Korea can receive a V.A.T(10%) refund on their medical expenses.

2. Who can get the refund? (A person must satisfy all the below requirements.)

○ Persons who have no address or place of residence in the Republic of Korea

○ Persons who have undergone cosmetic surgery at a Special Medical Institution among medical institutions approved and registered with the Minister of Health and Welfare in accordance with an Act for Attraction of International Patients. Click

* It is applied only to cosmetic surgery. Namely, not all medical institutions registered for the attraction of international patients with the Minister of Health and Welfare are applicable.
** Special Medical Institutions list may be subject to change, so make sure that they are available medical institutions for tax refund in advance.

○ Persons who depart within three months from the date of cosmetic surgery

3. Refund Period

○ Until December 2018 (If a deadline is extended for any reason, an announcement will be posted on our website.)

4. Refund Items

○ Double Eye-lid, Rhinoplasty, Breast Surgery(reduction/augmentation), Liposuction, Face Lift, Facial bone contouring, Teeth Whitening, Laminate, Gingivoplasty, Orthognathic surgery

○ Nevus pigmentosus, Freckles, Lentigo, Chloasma, Pimple, Hair removal, Hair loss, Hair transplantation, Tattoo, Tattoo removal, Piercing, Lipolysis, Skin regeneration, Skin Whitening, Anti-aging, Pore tightening

5. Required Documents

○ A Special Medical Institution that has performed the surgery will provide a Certificate of selling medical service for overseas patient (“Certificate”) after medical treatment. ☞ Click

○ Depending on refund point, a Consent to collect, use and disclose of personal information (“Consent”) may be required. ☞ Click

6. Refund Procedure

Issue of “Certificate” after medical treatment

Submit a “Certificate” at refund point (airport, port, downtown)

Verify the departure of the patient

V.A.T Refund
① Receive the “Certificate” after confirming the identity as international patients by a passport at a Special Medical Institution that has performed cosmetic surgery.
② Submit the “Certificate” at refund point within three months after receiving medical treatment

○ At the airport or port

   i. Airport(port) with refund counter in the bonded zone

    - Location: Incheon international airport (Gate 27, fourth level), Gimhae·Jeju· Gimpo·Cheongju international airport and 1st Incheon·2nd Incheon·Busan· Pyeongtaek port, etc.
    - Submit the “Certificate” to refund counter or KIOSK and get a refund without a separate confirmation of departure because you already passed the immigration inspection.

   ii. Airport(port) with no refund counter

    - Location: Muan·Yangyang·Daegu airport and Gunsan·Jeju port, etc

    - (Before departure) Put the “Certificate” and “Consent” into mailbox next to customs
    - (After departure) Mail the “Certificate” and “Consent” out to the refund operator
    - Refund after confirming departure

○ At the downtown

    - Location: Ask the hospital about the nearest refund point
    - Submit the “Certificate” and “Consent”
    - In some case, refund counter operator may request a guarantee (such as flight ticket, etc.) to confirm a departure date
    - Refund after confirming departure (Total medical expenses: less than 5 million won)

7. Inquiry

○ Medical Korea Information Center: +82-1577-7129

* As the above information may be subject to change, please confirm it with the Special Medical Institution in advance.

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