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The business which the other central administration agency implements

**The business which the other central administration agency implements**The target for support according to the major project title, support contents, and remark is provided.
The major project title	Target for support	Support contents	Note
1. Passenger car It deals. Individual consumption tax Exemption	The passenger car 1st registered as one person and jointly among the spouse ㆍ brother ㆍ sister of the spouse ㆍ lineal ascendant ㆍ direct descendant ㆍ direct descendant sharing the level 1~3 disabled person principal name or disabled person and resident resistration symbol living The imposition which it blows the residue year in case of transferring within 5 years	Exempt by the individual consumption tax 5 million won limit (30% limit of the individual consumption tax) ※ the installation fee for special equipment for the disabled person excepts from the taxation standard.	It is the car sales. Consult. The National Tax Service canaliculus Competance tax office The National Tax Service 126
2. Passenger car LPG fuel Usage permission	The passenger car 1st registered of the protector (the spouse, lineal zone ㆍ vulgarity, and brother ㆍ sister) one person and jointly or case where it considers as the protector single name where it shares the disabled person or disabled person and resident resistration symbol residence	LPG use of fuel permission (the LPG fuel using car is purchased and purchase the registration or the gas using car and re-structure) ※ the usage permission to Ja which the case where the disabled person using the LPG hybrid car dies inherits the same car	Apply to the city ㆍ military ㆍ9 Car registration Institution. (ministry of Trade Industry and Energy canaliculus)
3. Vehicle Time of purchase Illustration The railway bond The purchase exemption	1st among under traffic of the protector one person and for prosthetic which lives like the disorder human life, in other words, the disabled person and on the resident registration and which it registers as the jointly For non-business passenger car The van less than 15 seateds Baby truck (2.5 ton less than)	The urban railway bond purchase exemption of duty (it corresponds to the special city and metropolitan city in which the subway construction is proceeding)	To the application ( car sale company sales person in the competent city ㆍ military ㆍ the gu office Car registration Institution Inquiry)
4. Income tax Subtraction	The registered disabled person	The disabled person one person Dang the consecutive 2 million the won the additional deduction in the amount of income Do not apply age limit in case of being the dependent family (the lineal zone · vulgarity, brother · sister, and etc) Gongjesi disabled person.	Only the year-end tax adjustment The subtraction application it Jonghapsodeuksingoha The National Tax Service 126
5. Disabled person Medical expenses Subtraction	The registered disabled person	The competent year medical expenses 15% subtraction of the medical expense total amount	Only the year-end tax adjustment The subtraction application it Jonghapsodeuksingoha Of the tax-office door
6. Inheritance tax The inheritance subtraction	The registered disabled person The heir and lineal zone ㆍ actually the ancestor was supporting vulgarity, brother, and sister which	The inheritance subtraction to the registered disabled person who is the heir and cohabitation family Deduct the amount multiplied by the soft water (throwing away less than the decimal point) of the sex · by age life expectancy according to the statistical table in which the statistics director approves the beginning date for inheritance according to the statistics law eighteenth group and which it notifies by [the inheritance tax taxable value] on 5 million won. ※ The inheritance tax taxable value- of the inheritance tax taxable value = per vinegar (the soft water of 5 million won × life expectancy) ※ The inheritance tax taxable value- of the inheritance tax taxable value = beginning [5 million won × (the soft water of the life expectancy)]	In the competance tax office Application
7. Disabled person Extra education fee Earnings deduction	The registered disabled person	15% subtraction of the extra education fee total amount given to the non-profit corporation gaining recognition as the disabled person rehabilitation training facility by the social welfare facilities or the Ministry for Health minister	Only the year-end tax adjustment The subtraction application it Jonghapsodeuksingoha
8. Gift tax Exemption	The registered disabled person - In case the property (the real estate, coin, and securities) are received from the relative and next, it fulfills the necessary conditions altogether. One to trust received all property to the jaw trader One to be the beneficiary who this disabled person gets the whole profits of the trust One to It become the trust period to the time when this disabled person will die	On total of the property value, which the disabled person receives for the life time most, the hydrofluoric acid mouth in the gift tax taxable value till 500 million won ※ Impose at once if the imposition of donation tax proprietary happens. In case the trust is canceled or it doesn't extend. In case the beneficiary is changed or the donation property value decreases. With in case reverting to Ja which the part is not this disabled person the trust interest, all, the degree is confirmed.	In the competance tax office Application
9. Disabled person Orthosis Value added tax Zero rate Application	The registered disabled person	The value added tax reduction The screen declamation software which the prostheses, wheelchair, hearing aid, braille plate and point fill, for visually-handicapped person braille information terminal, for visually-handicapped person Braille printer, for hearing impaired bone conduction phone, and for visually-handicapped person special is made, keyboard and the special is made for the disabled handicapped person mouse, adjunct (being limited to the arm · leg · backbone and pelvis adjunct), stick for disabled handicapped person, for visually-handicapped person Hyin stick, for hearing impaired artificial cochlea system, crutch, adult walker, Pressure Ulcer Prevention thing, artificial throat, for disabled person diaper, television subtitles receiver (it purchases so that Korea Broadcasting System communication electric wave Promotion Agency established according to the nation · local government or [radio regulation law] the 66 group can supply to the auditory disabled person for free, determining), for hearing impaired audible display device, for visually-handicapped person printed materials voice conversion outputter, for visually-handicapped person electronics reading plugsys bridge amplifier, for visually-handicapped person audio reading machine, and screen comment broadcasting receiver which (it purchases so that the corporation Korea Blind Union established according to the nation · local government or 'civil law' the 32 group can supply to the blind for free, determining)	There is no extra application. ※ TV subtitles receiver (the country ㆍ local government ㆍ Korea deaf and dumb person society apprehension mesh)
10. For disabled person Imports Reduction on tariff	The registered disabled person	On imports tariff exception of 101 kinds decided in the regulations relative to the application of Customs Law star 2 for disabled person thing On the retardation ㆍ vision light disabled person treatment tool tariff exception used in the rehabilitation hospital, and etc.	It is the pass. In the customs When Suipsingoha. The tariff exception application
11. Disabled person Employment service	The registered disabled person	The employment of handicapped person service offer disabled person employment counseling and vocational competency execution of evaluation, continually, the job-matching The job-hunting ability intensitfication support including application for employment program, and etc. The disabled person vocational training operation and training budget backing up The service support,that is the auxiliary engineering machinery and labor support, The disabled person duty employment transition backing up intensitfication about the duty employment business proprietor (over 50 people of on-going basis) *the government and public institution: 3% and private enterprise: 2.7% →2.3 % ('10~'11), 2.5 % ('11~'12), 2.7% ('13∼'14) The employment of handicapped person allotment imposition to the obligatory employment rate U.S. compliance business proprietor (the business it is the on-going basis 100) The employment of handicapped person incentive payment it employs the disabled person obligatory employment rate the excess	Ministry of Employment and Labor ( Korean disabled person The employment industrial complex ) (☎1588-1519) ※ Homepage Guide in the www.kead.or.kr.
12. the patent application Ryo In other words, the technology The evaluation charge The reduction of the etc.	The registered disabled person	The application cost in the patent application, examination request fee, 1~ 3 Years difference enrollment fee, and technical evaluation request Ryo exemption 70% discount of this referee charge in the active confirmation-of-scope trial about the patent ㆍ utility model or design right	The application, inspection request, technical evaluation request, and demand of judging, in other words. The abatement application in the Korean Intellectual Property Office it registers
13. the broadcasting receiver free distribution (the captiondecoder in a television screen comment broadcasting receiver and hardness of hearing for the elderly citizens receiver)	The viewing disabled and hardness of hearing old people The low income class and severely handicapped person priority supply	The captiondecoder in a television for the auditory disabled person The screen comment broadcasting receiver for the blind ※ the hardness of hearing for the elderly citizens receiver	Korea Communications Commission subsidiary ( Korea Radio Promotion Agency perform ☎02-2142-4444~5)
14. the disabled person watching TV support (the caption scanner, sign language broadcasting, and screen comment broadcasting)	Viewing disabled	The disabled person broadcasting (the subtitles, hydration, and screen comment broadcasting) backing up for the viewing disabled The disabled person broadcasting production support EBS broadcasting of education Mul supply of the domestic broadcasters (the ground wave, kind hemisomus board, PP,SO, and etc) It remakes for the city · auditory disabled person and elementary middle and high school back for a student EBS education broadcasting material and vocational education broadcasting is supported with the web-shaped (http://free.ebs.co.kr)	Korea Communications Commission subsidiary ( Korea Radio Promotion Agency perform ☎02-2142-4444~5)