Article 4
The deed tax on a sale shall be filed and paid by the purchaser.

Article 5
The deed tax on a creation of Dien shall be filed and paid by the Dien holder.

Article 13
The value of deed is the standard price as determined by the local real property assessment committee. If the purchase price of the immovable property acquired under the condition as described in Article 11 herein is below the standard price, the value of deed is the purchase price.
The organization of real property assessment committee shall be set forth by the Ministry of Finance.