The word 납세하다 might seem a bit difficult for beginners because it is very formal. At the A1 level, you usually learn 세금을 내다, which means 'to pay taxes' in simple Korean. Think of '납세하다' as the version of 'paying taxes' you would see on a big sign at a government building or in a textbook. Even though it's formal, it's good to recognize the '세' (se) part, which means 'tax.' You can think of it like this: '세금' is the noun (tax money), and '납세' is the formal action of giving that money to the government. At this level, just remember that if you see '납세', it has something to do with paying money to the city or the country. You might see it on a bill or a bank app. It's a '하다' verb, so it follows the same patterns as '공부하다' or '일하다.' If you want to be a 'good citizen' in a Korean story, you would '납세하다.' It's one of the first formal 'duty' words you might encounter. Try to remember it as 'Tax + Do.'
At the A2 level, you are starting to learn more formal and specific vocabulary for daily life in Korea. 납세하다 is an important word because it relates to your responsibilities if you work or live in Korea. You should know that '납세' is the formal noun for 'tax payment.' In A2, you can start using this word instead of '세금을 내다' when you want to sound more serious or when you are talking about official things like getting a visa or a job. For example, '저는 세금을 납세해요' sounds very polite and responsible. You will also start seeing related words like '납세자' (taxpayer). A key thing to learn at this level is that '납세하다' is specifically for taxes. You wouldn't use it for a phone bill or a water bill. It's only for the government money. When you go to a bank to pay a tax bill, the clerk might ask if you are there to '납세' or '납부.' Knowing this word helps you understand that they are talking about your official tax obligation. It's a great word to add to your 'official/formal' vocabulary bank.
For B1 learners, 납세하다 is a word you should be able to use comfortably in discussions about society and the economy. At this level, you are moving beyond simple actions and starting to talk about abstract concepts like 'civic duty' (국민의 의무). '납세하다' is a perfect example of this. You should understand that it is a transitive verb that often appears in the form '세금을 납세하다' or '소득세를 납세하다' (to pay income tax). You will hear this word on the news, especially during the tax season in May (for global income tax) or January (for year-end settlement). You should also be aware of the nuance: '납세하다' implies a legal requirement. It's not a choice; it's a mandate. You can practice using it with adverbs like '성실히' (sincerely/faithfully) or '정직하게' (honestly). In B1, you should also be able to recognize the noun form '납세' in compound words like '납세 의무' (duty to pay taxes) and '납세 증명서' (tax payment certificate), which you might need for administrative purposes. Using '납세하다' instead of '세금을 내다' in a presentation or an essay will significantly improve your formal tone.
As a B2 learner, you should understand the nuance between 납세하다 and other financial verbs like '납부하다' or '지불하다.' At this level, you are expected to understand complex social issues. '납세하다' often appears in debates about social welfare and government spending. You should be able to discuss the relationship between '납세' and the services provided by the state. For instance, you might encounter sentences like '납세의 의무를 다하는 것은 사회 계약의 기초이다' (Fulfilling the duty of tax payment is the basis of the social contract). You should also be familiar with the various types of taxes that can be the object of this verb: 법인세 (corporate tax), 상속세 (inheritance tax), 증여세 (gift tax), and 부가가치세 (VAT). At the B2 level, you should also understand the negative forms and related legal terms, such as '납세 거부' (refusal to pay taxes) or '납세 유예' (deferral of tax payment). You might also see it used in a metaphorical sense in literature or high-level journalism to describe someone 'paying their dues' to society, though its primary use remains strictly financial and legal. Your ability to use '납세하다' in the correct register (formal/written) is a key indicator of your proficiency.
At the C1 level, you should have a deep understanding of the legal and economic implications of 납세하다. You will encounter this word in specialized contexts such as tax law (조세법), corporate accounting, and political philosophy. You should be able to distinguish between '납세' (the act of paying) and '과세' (the act of taxing/levying). For example, '정부가 과세하면 국민은 납세해야 한다' (When the government levies a tax, the citizens must pay it). You should also be comfortable with the Hanja roots and how they appear in even more formal terms like '조세를 공납하다' or '국세를 체납하다' (to be in arrears on national taxes). In C1, you should be able to analyze the nuances of '성실 납세자' (sincere taxpayer) versus '고액 체납자' (high-value tax delinquent). You will also see '납세하다' in the context of international taxation and double taxation treaties. Your usage should reflect a high level of precision—knowing when to use the verbal form and when to use the noun form '납세' as part of a complex noun phrase. You should be able to write an editorial or a formal report discussing tax policies using '납세하다' to maintain a professional and objective tone.
For C2 learners, 납세하다 is a foundational term used to explore the deepest levels of civic responsibility and statecraft. You should be able to engage in sophisticated academic or legal discourse regarding the ethics of taxation. This includes discussing the tension between the individual's right to property and the state's power to require citizens to '납세하다.' You will see this word in historical analyses of the Korean tax system, from the 'Gongnap' system of the Joseon Dynasty to the modern digital 'Hometax' era. At this level, you should also be aware of the subtle rhetorical uses of the word. For example, a politician might use '납세하다' to emphasize the burden on the middle class, or a social critic might use it to highlight the inequality in how different classes '납세' their income. You should be able to understand and use the word in the context of '조세 회피' (tax avoidance) versus '탈세' (tax evasion), and how these relate to the act of '납세.' Your mastery of the word should include an understanding of its role in administrative litigation (행정소송) where the validity of an order to '납세' is challenged. At C2, '납세하다' is not just a verb; it is a key concept in the architecture of the modern Korean state and society.

납세하다 in 30 Seconds

  • A formal verb for paying taxes.
  • Used in legal, official, and news contexts.
  • Derived from Hanja: 納 (pay) + 稅 (tax).
  • Reflects a citizen's duty to the state.

The Korean verb 납세하다 (nabsehada) is a formal and specific term that translates to 'to pay taxes.' While the more common, everyday expression is 세금을 내다, '납세하다' is the term you will encounter in legal documents, news broadcasts, government notifications, and formal discussions regarding civic duties. It combines the Hanja characters 納 (납), meaning 'to pay' or 'to deliver,' and 稅 (세), meaning 'tax.' When you use this word, you are speaking about the act of taxation from a structural or legal perspective rather than just the physical act of handing over money.

Legal Context
In South Korea, '납세하다' is used to describe the fulfillment of one of the four constitutional duties of a citizen. It implies a sense of responsibility and participation in the state's maintenance.

This word is rarely used when talking to a friend about a small purchase tax. Instead, it is used when discussing income tax, corporate tax, or property tax. If you are at the tax office (세무서) or filling out a tax return form, you will see this word everywhere. It carries a weight of formality that suggests the person paying is a responsible member of society. Understanding this word is crucial for anyone living in Korea who needs to navigate the administrative system or understand the economic sections of a newspaper.

모든 국민은 법률이 정하는 바에 의하여 납세하다.

Translation: All citizens pay taxes as determined by law.

Historically, taxation in Korea has evolved from agricultural tributes to the complex digital system used today. The word '납세하다' bridges this history by maintaining the traditional Hanja roots while being applied to modern electronic filing systems (Hometax). It is also used in the context of '납세의 의무' (the duty of tax payment), which is a phrase every Korean student learns in social studies class. Therefore, using this word correctly signals that you understand the formal relationship between a citizen and the state.

Social Register
High formality. Appropriate for news, academic writing, official government communication, and legal settings.

정직하게 납세하는 사람이 존경받는 사회가 되어야 합니다.

Translation: We must become a society where people who pay taxes honestly are respected.

Using 납세하다 requires an understanding of its grammatical role as a '하다' verb. It is a transitive verb, meaning it can take an object, although the object '세금' (tax) is often already embedded in the meaning of the word itself. However, it is very common to see the phrase 세금을 납세하다, even if it feels slightly redundant to a literal translator. This redundancy serves to emphasize the specific type of tax being discussed.

Sentence Structure
[Subject] + [Tax Type] + [을/를] + 납세하다.
Example: 기업은 법인세를 납세해야 합니다. (Corporations must pay corporate tax.)

One of the most frequent ways to use this verb is in its noun form, 납세, followed by another noun to create compound terms. For example, 납세자 (taxpayer), 납세 번호 (tax identification number), and 납세 증명서 (tax payment certificate). When you conjugate the verb, you must follow standard '하다' verb rules: 납세해요 (polite/informal), 납세합니다 (formal), 납세했다 (past tense). Because the word is formal, it is most frequently paired with the -습니다/-습니까 endings.

제때에 세금을 납세하지 않으면 가산세가 붙습니다.

Translation: If you do not pay taxes on time, a penalty tax will be added.

In passive or descriptive contexts, you might see 납세되다 (to be paid as tax), though this is less common than the active form. When discussing the obligation, the structure 납세할 의무 (the duty to pay taxes) is a set phrase. You will see this in the Korean Constitution and in civic education textbooks. If you are describing a person who pays a lot of taxes, you might call them a 고액 납세자 (high-value taxpayer).

Common Modifiers
성실하게 (sincerely/honestly), 자발적으로 (voluntarily), 제때에 (on time), 투명하게 (transparently).

The most common place an average person in Korea will encounter 납세하다 is through government communication. Every year during 'Yeonmal Jeongsan' (연말정산 - Year-end tax settlement), the word appears on the National Tax Service website (Hometax) and in instructional videos. It is the standard term used by the 국세청 (National Tax Service). If you receive a letter about your local taxes or income tax, the word will be used to describe your obligation.

In the world of Korean news and media, '납세하다' is used when reporting on the financial activities of large corporations (Chaebols) or celebrities. News anchors often discuss whether a public figure has 'faithfully' (성실하게) paid their taxes. This is a significant indicator of moral standing in Korean society. A celebrity who is found to have avoided taxes (탈세) will often issue an apology stating their intention to 성실히 납세하겠다 (faithfully pay taxes) in the future.

이번 분기에 우리 회사는 10억 원의 법인세를 납세했습니다.

Translation: Our company paid 1 billion won in corporate tax this quarter.

You will also hear it in political debates. Politicians often argue about '납세자의 권리' (the rights of taxpayers) and how the taxes that citizens 납세하다 should be spent more effectively. In this context, the word frames the citizens not just as residents, but as financial contributors to the nation's budget. It is a word of empowerment in political discourse, as it highlights the citizen's role in funding the government.

Finally, in academic or legal settings, such as a law school lecture or a courtroom, '납세하다' is the only acceptable term. Using '세금을 내다' in a legal brief would be considered unprofessional. Therefore, if you are reading a Korean contract or a legal document related to employment or business, you should be prepared to see this word frequently.

One of the most frequent mistakes learners make is using 납세하다 in casual, everyday situations. For example, if you are at a restaurant and see the 10% VAT on your bill, you wouldn't say, "I am 납세하다-ing this 10%." In that case, you are just paying a bill that includes tax. You would use '내다' or '지불하다.' '납세하다' is reserved for the direct relationship between the person/entity and the government.

Mistake 1: Wrong Register
Incorrect: 친구야, 너 어제 부가세 납세했어? (Hey friend, did you pay VAT yesterday? - Too formal for a casual chat).
Correct: 세금 포함해서 냈어? (Did you pay including tax?)

Another mistake is confusing 납세하다 with 납부하다. While they are very similar, '납부하다' (to pay/settle) is a broader term used for any official payment, such as tuition (등록금 납부), utility bills (공공요금 납부), or fines (범칙금 납부). '납세하다' is strictly for taxes (稅). If you use '납세하다' to talk about your electric bill, it will sound very strange to a native speaker because electricity is a service fee, not a tax.

전기 요금을 납세하다 (X) -> 전기 요금을 납부하다 (O)

Learners also sometimes struggle with the particle usage. While '납세하다' can stand alone, if you want to specify the tax, you should use the object particle '을/를'. However, avoid saying '세금을 납세하다' too often in formal writing, as it can be repetitive. Often, the specific tax name is used: '소득세를 납세하다' (to pay income tax). Also, be careful not to confuse it with '탈세하다' (to evade taxes), which is the criminal opposite.

There are several ways to talk about paying money to authorities in Korean, and choosing the right one depends on the context and what exactly you are paying. Here is a comparison of 납세하다 and its relatives:

1. 세금을 내다 (Casual/Common)
The most common way to say 'pay taxes.' Used in daily conversation.
Example: 세금 내는 날이 왔어요. (The day to pay taxes has come.)
2. 납부하다 (Official Payment)
A formal term for paying any official fee, including taxes, tuition, or bills. It is broader than '납세하다.'
Example: 등록금을 납부했습니다. (I paid the tuition.)
3. 지불하다 (General Payment)
To pay for a service or product. Rarely used for taxes unless discussing the transaction aspect.
Example: 대금을 지불했습니다. (I paid the price.)

When comparing 납세하다 and 납부하다, remember that '납세' specifically contains the character for tax (稅). Therefore, you can '납부' your taxes, but you cannot '납세' your tuition. '납세하다' is a subset of '납부하다.' In government forms, you will often see '납부' used as the action button (e.g., '납부하기'), even if the item being paid is a tax.

그는 국민의 의무를 다하기 위해 성실히 납세했다.

Translation: He faithfully paid his taxes to fulfill his duty as a citizen.

If you are looking for an antonym, the most direct one is 탈세하다 (to evade taxes). Another related but different term is 절세하다, which means to legally minimize your taxes through smart accounting (tax saving). Understanding these distinctions will help you navigate financial and legal conversations in Korean with much more precision.

How Formal Is It?

Fun Fact

In the past, '납세' didn't just mean money; it could mean paying with grain, cloth, or even local specialty products like dried fish!

Pronunciation Guide

UK /nap.s͈e.ha.da/
US /nap.s͈e.ha.da/
The primary stress is on the first syllable '납' (nap), with a secondary tension on '세' (se).
Rhymes With
자세하다 (jasehada - to be detailed) 가세하다 (gasehada - to join/assist) 공세하다 (gongsehada - to attack)
Common Errors
  • Pronouncing '세' as a soft 'S' like 'say'. In Korean, after 'ㅂ', it becomes 'ㅆ' (ss).
  • Forgetting the 'p' sound in '납' and making it sound like '나세'.

Difficulty Rating

Reading 3/5

The word is common in news and official documents but requires knowing Hanja-based terms.

Writing 4/5

Spelling is easy, but using it in the correct formal context is tricky for learners.

Speaking 3/5

The pronunciation [납쎄하다] needs attention due to the tense 'S'.

Listening 3/5

Easy to hear in formal broadcasts, but might be missed in fast speech.

What to Learn Next

Prerequisites

세금 (tax) 내다 (to pay/give) 의무 (duty) 돈 (money) 국가 (state/country)

Learn Next

납부하다 (to pay officially) 탈세 (tax evasion) 절세 (tax saving) 과세 (taxation) 세무서 (tax office)

Advanced

조세 법률주의 (principle of no taxation without law) 연말정산 (year-end tax settlement) 부가가치세 (VAT) 소득세 (income tax) 법인세 (corporate tax)

Grammar to Know

-아야/어야 하다 (Must/Obligation)

국민은 세금을 납세해야 합니다.

-기 위해 (In order to)

국가 발전을 위해 납세합니다.

-는 것 (Gerund/Noun-making)

정직하게 납세하는 것은 중요합니다.

-ㄹ 수 있다 (Can/Potential)

인터넷으로 납세할 수 있습니다.

-지 않으면 (If not/Conditional Negative)

납세하지 않으면 가산세가 붙습니다.

Examples by Level

1

저는 세금을 납세합니다.

I pay taxes.

Simple Subject + Object + Verb structure.

2

우리 아버지는 납세해요.

My father pays taxes.

Informal polite conjugation '해요'.

3

납세하는 것은 중요해요.

Paying taxes is important.

Noun phrase '-는 것' used as a subject.

4

여기에서 납세합니까?

Do you pay taxes here?

Formal question form '-습니까'.

5

선생님도 납세해요?

Does the teacher pay taxes too?

Particle '-도' meaning 'also'.

6

납세는 의무입니다.

Paying taxes is a duty.

Noun form '납세' used with the copula '입니다'.

7

매년 납세해야 합니다.

You must pay taxes every year.

Obligation form '-해야 하다'.

8

정직하게 납세하세요.

Please pay taxes honestly.

Imperative/Request form '-세요'.

1

외국인도 한국에서 납세해야 합니다.

Foreigners must also pay taxes in Korea.

Focus on the obligation of '외국인' (foreigners).

2

저는 지난달에 소득세를 납세했어요.

I paid income tax last month.

Past tense '-했어요' with a specific tax type '소득세'.

3

납세하는 방법을 알려주세요.

Please tell me how to pay taxes.

'-는 방법' meaning 'the way/method of doing'.

4

은행에서 세금을 납세할 수 있어요.

You can pay taxes at the bank.

Potential form '-ㄹ 수 있다'.

5

성실하게 납세하는 사람이 많아요.

There are many people who pay taxes faithfully.

Adjective clause '납세하는' modifying '사람'.

6

전자 세금 고지서로 납세했습니다.

I paid taxes using an electronic tax notice.

Instrumental particle '-로' meaning 'using/by means of'.

7

납세하지 않으면 벌금을 내야 해요.

If you don't pay taxes, you have to pay a fine.

Conditional '-면' with negative '지 않다'.

8

제때 납세하는 것이 좋습니다.

It is good to pay taxes on time.

Gerund phrase as a subject '하는 것'.

1

국민의 의무 중 하나는 성실히 납세하는 것입니다.

One of the duties of a citizen is to faithfully pay taxes.

Formal definition structure using '-는 것입니다'.

2

사업을 하려면 세금을 투명하게 납세해야 해요.

To do business, you must pay taxes transparently.

Intentional form '-으려면' (in order to).

3

연말정산 기간에는 많은 사람들이 납세합니다.

Many people pay taxes during the year-end settlement period.

Specific cultural context '연말정산'.

4

그 회사는 작년에 막대한 법인세를 납세했습니다.

That company paid a huge amount of corporate tax last year.

Usage of '법인세' (corporate tax) and '막대한' (huge).

5

정직한 납세는 국가 발전에 도움이 됩니다.

Honest tax payment helps national development.

Noun form '납세' as a subject.

6

세금을 납세할 때 공제 혜택을 확인하세요.

Check for deduction benefits when paying taxes.

Temporal clause '-을 때' (when).

7

그는 고액 납세자로 표창을 받았습니다.

He received an award as a high-value taxpayer.

Compound noun '고액 납세자'.

8

모든 소득에 대해 공정하게 납세해야 합니다.

Taxes must be paid fairly on all income.

Prepositional phrase '-에 대해' (about/on).

1

정부는 국민이 더 편리하게 납세할 수 있도록 시스템을 개선했다.

The government improved the system so that citizens can pay taxes more conveniently.

Causative/Purpose structure '-도록'.

2

납세의 의무를 회피하는 것은 법적 처벌의 대상입니다.

Evading the duty of tax payment is subject to legal punishment.

Formal abstract subject '회피하는 것'.

3

부유층이 더 많은 세금을 납세해야 한다는 주장이 있습니다.

There is an argument that the wealthy should pay more taxes.

Indirect quotation '-는다는 주장' (argument that...).

4

그 기업은 성실 납세 문화 확산에 기여하고 있다.

The company is contributing to the spread of a sincere tax-paying culture.

Progressive form '-고 있다'.

5

납세자가 납세한 돈은 공공 서비스를 위해 사용됩니다.

The money paid by taxpayers is used for public services.

Relative clause '납세자가 납세한' modifying '돈'.

6

간접세는 소비자가 물건을 살 때 자동으로 납세하게 된다.

Indirect taxes are automatically paid when consumers buy goods.

Passive-like structure '-게 되다' (come to/end up).

7

조세 정의를 실현하기 위해 모두가 정직하게 납세해야 한다.

To realize tax justice, everyone must pay taxes honestly.

Purpose clause '-기 위해'.

8

납세 고지서를 받은 후 기한 내에 납세 완료했습니다.

After receiving the tax notice, I completed the tax payment within the deadline.

Sequential structure '받은 후'.

1

현대 민주주의 사회에서 납세는 사회 계약의 핵심적인 요소이다.

In modern democratic societies, taxation is a core element of the social contract.

Academic tone with '핵심적인 요소' (core element).

2

다국적 기업들의 조세 회피는 성실하게 납세하는 중소기업들에게 상대적 박탈감을 준다.

Tax avoidance by multinational corporations gives a sense of relative deprivation to small businesses that pay taxes faithfully.

Complex sentence with multiple clauses.

3

정당한 사유 없이 납세하지 않을 경우 가산세가 부과될 수 있음을 유의하십시오.

Please note that if you do not pay taxes without a justifiable reason, additional taxes may be levied.

Formal notice style '-음을 유의하십시오'.

4

납세자의 권익을 보호하기 위해 납세자 보호관 제도가 운영되고 있다.

A taxpayer advocate system is being operated to protect the rights and interests of taxpayers.

Passive progressive '운영되고 있다'.

5

디지털 자산에 대해서도 투명하게 납세해야 한다는 법안이 통과되었다.

A bill was passed stating that taxes must be paid transparently even on digital assets.

Noun-modifying clause for '법안' (bill).

6

납세 실적은 개인이나 기업의 사회적 신뢰도를 평가하는 지표가 되기도 한다.

Tax payment records also serve as an indicator for evaluating the social credibility of individuals or businesses.

Descriptive statement using '지표' (indicator).

7

고소득층의 자발적인 납세는 노블레스 오블리주의 실천으로 여겨진다.

Voluntary tax payment by the high-income class is considered a practice of noblesse oblige.

Passive form '여겨진다' (is considered).

8

납세 의무의 이행은 국가 공동체의 존립을 위한 필수적인 전제 조건이다.

The fulfillment of the tax obligation is an essential prerequisite for the existence of the national community.

High-level vocabulary like '이행' (fulfillment) and '전제 조건' (prerequisite).

1

조세 포탈 혐의로 기소된 그는 납세 의무를 저버렸다는 비판을 피하기 어려웠다.

Indicted on charges of tax evasion, he found it difficult to avoid criticism for abandoning his duty to pay taxes.

Complex legal terminology '조세 포탈' and '기소된'.

2

납세의 정당성은 국가가 제공하는 공공재와 서비스의 질에 의해 담보되어야 한다.

The legitimacy of taxation must be guaranteed by the quality of public goods and services provided by the state.

Passive structure '담보되어야 한다' (must be guaranteed).

3

복지 국가 모델에서 높은 수준의 납세는 보편적 복지 구현을 위한 재정적 토대가 된다.

In the welfare state model, a high level of taxation serves as the financial foundation for the implementation of universal welfare.

Sociological terminology '보편적 복지' (universal welfare).

4

납세자들이 납세 과정에서 느끼는 심리적 저항을 줄이기 위해 조세 체계의 간소화가 필요하다.

Simplification of the tax system is necessary to reduce the psychological resistance taxpayers feel during the tax payment process.

Psychological/Administrative focus.

5

글로벌 최저한세 도입은 거대 IT 기업들이 저세율 국가를 통해 납세 의무를 회피하는 것을 방지하기 위함이다.

The introduction of a global minimum tax is intended to prevent giant IT companies from avoiding tax obligations through low-tax countries.

International economic context.

6

납세는 단순히 금전적 이행을 넘어, 공동체 구성원으로서의 연대감을 확인하는 행위이기도 하다.

Taxation is not just a monetary fulfillment but also an act of confirming a sense of solidarity as a member of the community.

Philosophical perspective using '연대감' (solidarity).

7

헌법상 납세의 의무는 국가 권력의 자의적인 과세를 방지하는 조세 법률주의와 맞닿아 있다.

The constitutional duty to pay taxes is linked to the principle of no taxation without law, which prevents arbitrary taxation by state power.

Constitutional law terminology.

8

납세 거부 운동은 역사적으로 부당한 권력에 항거하는 시민 불복종의 한 형태로 나타나기도 했다.

Tax strikes have historically appeared as a form of civil disobedience protesting against unjust power.

Historical and political analysis.

Common Collocations

성실하게 납세하다
세금을 납세하다
법인세를 납세하다
자발적으로 납세하다
납세할 의무
직접 납세하다
기한 내에 납세하다
투명하게 납세하다
납세 실적
납세 번호

Common Phrases

납세의 의무

— The duty of taxation; one of the basic duties of a citizen.

납세의 의무는 헌법에 명시되어 있다.

납세자 보호

— Taxpayer protection; systems to help taxpayers with their rights.

납세자 보호를 위한 법률이 강화되었다.

모범 납세자

— Exemplary taxpayer; someone recognized for faithful tax payment.

그는 올해의 모범 납세자로 선정되었다.

납세 증명서

— Tax payment certificate; an official document proving taxes were paid.

비자 신청을 위해 납세 증명서가 필요하다.

납세 고지서

— Tax notice; the official bill sent by the government.

집으로 납세 고지서가 배달되었다.

납세 관리인

— Tax manager/agent; a person who handles tax affairs for another.

해외 거주자는 납세 관리인을 지정해야 한다.

납세 담보

— Tax collateral; assets provided to guarantee tax payment.

부동산을 납세 담보로 제공했다.

납세 유예

— Tax deferral; delaying the payment of taxes due to hardship.

재난 피해 지역에 대해 납세 유예를 실시한다.

납세 충당

— Tax appropriation; using overpaid taxes to cover other debts.

환급금을 체납액에 납세 충당했다.

납세 협력

— Tax cooperation; complying with tax authorities.

납세 협력 비용을 줄이기 위한 노력이 필요하다.

Often Confused With

납세하다 vs 납부하다

납부하다 is general (bills, tuition), 납세하다 is only for taxes.

납세하다 vs 지불하다

지불하다 is for buying things/services, 납세하다 is for legal duties.

납세하다 vs 과세하다

과세하다 is what the government does (levy), 납세하다 is what the citizen does (pay).

Idioms & Expressions

"유리지갑 납세자"

— 'Glass wallet taxpayer'; refers to salaried workers whose income is transparent and easily taxed.

직장인들은 유리지갑 납세자라고 불린다.

Informal/Journalistic
"세금 도둑"

— 'Tax thief'; refers to people who waste tax money or fail to pay their share.

그는 국민의 혈세를 낭비하는 세금 도둑이다.

Slang/Pejorative
"혈세를 짜내다"

— 'To squeeze out blood-tax'; refers to the government taking taxes from struggling people.

서민들의 혈세를 짜내서는 안 된다.

Literary/Political
"세금 폭탄"

— 'Tax bomb'; a sudden and massive increase in taxes.

정부의 새로운 정책으로 세금 폭탄이 떨어졌다.

Journalistic
"탈세의 온상"

— 'Hotbed of tax evasion'; a place or sector where tax evasion is common.

가상화폐 시장이 탈세의 온상이 되고 있다.

Journalistic
"납세의 꽃"

— 'The flower of taxation'; often used to describe a specific successful tax policy or a model taxpayer.

부가가치세는 납세의 꽃이라 불리기도 한다.

Rhetorical
"세금으로 먹고살다"

— 'To live off taxes'; refers to government officials or those funded by public money.

공무원은 국민의 세금으로 먹고사는 사람이다.

Neutral/Critical
"세금을 떼먹다"

— 'To eat up taxes'; to avoid paying taxes (slang).

그는 교묘하게 세금을 떼먹었다.

Slang
"세금을 쏟아붓다"

— 'To pour in taxes'; to spend a huge amount of tax money on something.

실패한 사업에 세금을 쏟아부었다.

Critical
"세금 혜택을 누리다"

— 'To enjoy tax benefits'; to receive legal tax deductions.

기부를 하면 세금 혜택을 누릴 수 있다.

Neutral

Easily Confused

납세하다 vs 납부 (Payment)

Both involve paying money to an authority.

'납부' is a broad category. '납세' is a specific type of '납부' used only for taxes (稅).

등록금 납부 (O), 등록금 납세 (X)

납세하다 vs 탈세 (Tax Evasion)

Both have the character '세' (tax).

'납세' is paying (legal), '탈세' is escaping (illegal).

그는 탈세 혐의를 받고 있다.

납세하다 vs 절세 (Tax Saving)

Related to tax amounts.

'절세' is legally reducing the amount you have to '납세'.

합법적인 절세는 권리이다.

납세하다 vs 과세 (Taxation)

Action vs. Obligation.

'과세' is the act of imposing the tax by the state. '납세' is the act of paying by the citizen.

정부가 주택에 과세했다.

납세하다 vs 체납 (Arrears)

State of payment.

'체납' is failing to '납세' by the due date.

세금 체납으로 압류를 당했다.

Sentence Patterns

A1

저는 [Tax]를 납세합니다.

저는 세금을 납세합니다.

A2

[Time]에 납세했어요.

어제 납세했어요.

B1

[Purpose]를 위해 납세해야 합니다.

나라를 위해 납세해야 합니다.

B2

[Condition]면 납세할 수 있습니다.

수입이 있으면 납세할 수 있습니다.

C1

납세의 의무를 [Action]하다.

납세의 의무를 이행하다.

C2

[Concept]은 납세의 정당성을 부여한다.

사회 복지는 납세의 정당성을 부여한다.

Any

성실하게 납세합시다.

모두 성실하게 납세합시다.

Any

납세해 주셔서 감사합니다.

세금을 납세해 주셔서 감사합니다.

Word Family

Nouns

납세 (tax payment)
납세자 (taxpayer)
납세지 (place of tax payment)
미납세 (non-payment of tax)

Verbs

납부하다 (to pay/settle)
과세하다 (to tax/levy)
체납하다 (to be in arrears)

Adjectives

납세 의무가 있는 (liable for tax)
성실한 (faithful/sincere)

Related

세금 (tax)
국세청 (National Tax Service)
세무서 (tax office)
영수증 (receipt)
연말정산 (year-end settlement)

How to Use It

frequency

High in official/legal contexts; low in casual conversation.

Common Mistakes
  • 전기 요금을 납세하다. 전기 요금을 납부하다.

    Electricity is a utility fee, not a tax. Use '납부하다' for bills.

  • 세금을 납세해. (to a boss) 세금을 납세했습니다/납세해요.

    '납세하다' is a formal word; using the casual '해' ending with it is contradictory in register.

  • 납세하다를 잊었어요. 납세하는 것을 잊었어요.

    You must turn the verb into a noun phrase using '-는 것' to make it an object.

  • 탈세하고 싶어요. 납세하고 싶어요. (Hopefully!)

    Don't confuse '납세' (paying) with '탈세' (evading). They are opposites!

  • 나 세금 납세했어. (To a close friend) 나 세금 냈어.

    While not grammatically wrong, '납세하다' is too stiff for a casual chat with a friend.

Tips

Use in Writing

When writing a formal report or a letter to a government office, always prefer '납세하다' over '세금을 내다' to demonstrate high language proficiency.

Object Selection

You don't always need to say '세금을 납세하다.' Saying '소득세를 납세하다' or just '납세하다' is often cleaner and more professional.

Civic Duty

Remember that in Korea, being a 'faithful taxpayer' (성실 납세자) is a point of pride and a key part of one's social reputation.

The Double S

Be careful with the pronunciation: [납쎄하다]. The 'ㅂ' makes the 'ㅅ' sound strong and tense. Practice saying 'Nap' then a sharp 'SAY'.

Compound Words

Learn '납세자' (taxpayer) and '납세 의무' (duty to pay taxes) together with '납세하다' as they are almost always used in the same context.

Official Bills

If you see '납부' on a bill, it's the action. If you see '납세', it's specifically about the tax portion. Pay attention to these labels.

Nap and Tax

Think: 'I need a NAP after I pay my TAX (SE).' It helps you remember the two syllables '납' and '세'.

Hanja Roots

Remember 稅 (세) means tax. Any word with '세' (세금, 관세, 조세) is related to money going to the government.

Consequences

In C1/C2 discussions, use '납세 의무의 이행' (fulfillment of tax duty) to sound like a legal expert.

Year-end Settlement

In January, everyone in Korea talks about '연말정산.' This is the best time to practice using the word '납세' in real conversations.

Memorize It

Mnemonic

Think of a 'Nap' you take after paying your 'Tax' (Se). You 'Nap-Se' because paying taxes is exhausting!

Visual Association

Imagine a person handing a stack of 'Won' bills over a counter with a sign that says 'TAX' (세).

Word Web

세금 (Money) 정부 (Government) 의무 (Duty) 국민 (Citizen) 돈 (Cash) 법 (Law) 국세청 (NTS) 영수증 (Receipt)

Challenge

Try to find a Korean news article about '납세' and see how many times the word appears in the first three paragraphs.

Word Origin

From the Hanja 納 (납) meaning 'to pay/receive' and 稅 (세) meaning 'tax'.

Original meaning: To offer or deliver taxes to the ruling authority.

Sino-Korean (Hanja-based).

Cultural Context

Avoid suggesting that tax evasion is common; it is a sensitive legal and moral topic in Korea.

In English-speaking countries, 'paying taxes' is often seen through the lens of individual rights and government efficiency. In Korea, it is more strongly framed as a collective duty for national strength.

The 'Exemplary Taxpayer' awards held every March 3rd. The 'Hometax' (국세청 홈택스) system, which is one of the most advanced digital tax systems in the world. K-Dramas often feature 'Tax Collection' teams (like 'Squad 38') who hunt down high-value tax evaders.

Practice in Real Life

Real-World Contexts

At the Tax Office (세무서)

  • 납세 증명서를 떼러 왔어요.
  • 어떻게 납세해야 하나요?
  • 납세 기한이 언제까지죠?
  • 납세 번호가 필요합니다.

Reading the News

  • 고액 납세자 명단
  • 성실 납세 문화
  • 탈세 혐의 조사
  • 납세자의 날 행사

Applying for a Visa

  • 납세 실적이 필요합니다.
  • 세금을 모두 납세했습니다.
  • 미납세 내역이 없어야 합니다.
  • 납세 증명서를 제출하세요.

Business Meetings

  • 법인세를 납세했습니다.
  • 납세 계획을 세워야 합니다.
  • 납세 관련 서류를 확인하세요.
  • 절세를 통해 납세액을 줄입시다.

Civic Education

  • 납세의 의무를 다합시다.
  • 납세는 사회의 기초입니다.
  • 왜 납세해야 할까요?
  • 정직한 납세, 밝은 사회.

Conversation Starters

"한국에서는 언제 세금을 납세하나요? (When do people pay taxes in Korea?)"

"성실하게 납세하는 것이 왜 중요하다고 생각하세요? (Why do you think paying taxes faithfully is important?)"

"납세 증명서를 어디서 발급받을 수 있는지 아세요? (Do you know where I can get a tax payment certificate?)"

"고액 납세자들에 대해 어떻게 생각하세요? (What do you think about high-value taxpayers?)"

"납세의 의무가 헌법에 있다는 걸 알고 계셨나요? (Did you know the duty to pay taxes is in the constitution?)"

Journal Prompts

오늘 내가 납세한 세금이 어떻게 쓰였으면 좋겠는지 써보세요. (Write about how you want the taxes you paid today to be used.)

납세의 의무와 개인의 자유 사이의 관계에 대해 생각해보세요. (Think about the relationship between the duty to pay taxes and individual freedom.)

내가 만약 '모범 납세자'가 된다면 어떤 기분일까요? (How would I feel if I became an 'Exemplary Taxpayer'?)

세금이 없는 세상은 어떨지 상상해서 써보세요. (Imagine and write about a world without taxes.)

한국의 납세 시스템(홈택스)을 이용해본 경험이 있다면 써보세요. (If you have experience using Korea's tax system (Hometax), write about it.)

Frequently Asked Questions

10 questions

'세금을 내다'는 일상생활에서 흔히 쓰는 표현이고, '납세하다'는 법적, 공식적인 상황에서 쓰는 격식 있는 표현입니다. 뉴스나 법률 문서에서는 '납세하다'를 주로 사용합니다.

네, 한국에서 거주하며 소득이 있거나 물건을 구매하는 외국인도 소득세나 부가가치세 등을 납세할 의무가 있습니다.

'납세'는 한자어에서 유래했으며, 아주 오래전부터 국가에 세금을 내는 행위를 가리키는 말로 쓰여 왔습니다. 현대적인 법률 용어로는 개항기 이후 정착되었습니다.

납세 기한을 넘기면 가산세(벌금 성격의 세금)가 부과되며, 계속해서 납세하지 않을 경우 재산이 압류될 수도 있습니다.

'납부'가 더 넓은 의미입니다. '납부'는 세금뿐만 아니라 등록금, 공과금 등을 내는 것을 모두 포함하지만, '납세'는 오직 세금(Tax)을 내는 것만을 의미합니다.

한국에서는 매년 3월 3일이 '납세자의 날'입니다. 성실하게 납세한 사람들을 표창하고 격려하는 행사가 열립니다.

누가 시키기 전에 스스로 세금을 계산해서 내는 것을 말합니다. 보통 소득세 등은 본인이 스스로 신고하고 납세해야 합니다.

네, 한국 국세청의 '홈택스(Hometax)' 웹사이트나 모바일 앱을 통해 편리하게 납세할 수 있습니다.

납세자(taxpayer), 납세지(place of payment), 납세필(tax paid), 납세의무(duty to pay tax) 등이 있습니다.

직장인들은 보통 월급을 받을 때 회사에서 세금을 미리 떼는 '원천징수' 방식을 통해 납세하며, 연말에 '연말정산'을 통해 최종 금액을 확정합니다.

Test Yourself 192 questions

writing

'I paid my taxes yesterday.'를 한국어로 번역하세요. (formal)

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'It is a citizen's duty to pay taxes.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Please pay your taxes on time.'을 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'납세하다'를 사용하여 한 문장을 만드세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'I need a tax payment certificate.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Why is it important to pay taxes?'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Honest tax payment makes a better society.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Foreigners working in Korea must pay taxes.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'The company paid a lot of corporate tax.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'You can pay taxes online.'을 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'The deadline for tax payment is tomorrow.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'He was selected as an exemplary taxpayer.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Tax evasion is a crime.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'We pay taxes for public services.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Please check your tax notice.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'I want to know how to pay taxes.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'The government improved the tax system.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Everyone must pay taxes fairly.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'I forgot to pay my taxes.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
writing

'Taxation is the basis of a welfare state.'를 한국어로 번역하세요.

Well written! Good try! Check the sample answer below.

Correct! Not quite. Correct answer:
speaking

당신은 나라를 위해 기쁘게 납세할 수 있나요? 왜 그렇게 생각하나요?

Read this aloud:

Correct! Not quite. Correct answer:
speaking

납세의 의무가 왜 헌법에 있다고 생각하세요?

Read this aloud:

Correct! Not quite. Correct answer:
speaking

세금을 내지 않는 사람들에게 어떤 말을 해주고 싶나요?

Read this aloud:

Correct! Not quite. Correct answer:
speaking

당신의 나라에서는 세금을 어떻게 납세하나요?

Read this aloud:

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speaking

납세한 돈이 어디에 가장 먼저 쓰여야 한다고 생각하세요?

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speaking

'모범 납세자'가 되면 어떤 혜택을 주는 것이 좋을까요?

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speaking

세금을 너무 많이 납세하는 것이 경제에 나쁜 영향을 줄 수 있을까요?

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speaking

부자들이 더 많은 세금을 납세해야 한다는 의견에 동의하시나요?

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speaking

인터넷으로 납세하는 것이 안전하다고 생각하시나요?

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speaking

세금이 없는 나라는 행복할까요?

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Correct! Not quite. Correct answer:
speaking

당신이 낸 세금으로 지어진 건물이나 도로를 볼 때 어떤 기분이 드나요?

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speaking

탈세를 막기 위해 정부는 어떤 노력을 해야 할까요?

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speaking

'유리지갑 납세자'라는 말을 들어본 적 있나요? 직장인들의 세금에 대해 어떻게 생각하세요?

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Correct! Not quite. Correct answer:
speaking

납세 교육이 학교에서 필요하다고 생각하시나요?

Read this aloud:

Correct! Not quite. Correct answer:
speaking

세금을 낼 때 가장 힘든 점은 무엇인가요?

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speaking

어린이들도 세금을 납세하고 있다는 사실을 알고 있었나요? (부가세 등)

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speaking

납세 증명서를 발급받아 본 적이 있나요? 어떤 상황이었나요?

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speaking

미래에는 로봇도 납세해야 할까요?

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speaking

환경 보호를 위해 '탄소세'를 납세하는 것에 대해 어떻게 생각하세요?

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speaking

정직하게 납세하는 사람이 손해를 보는 사회라면 어떻게 해야 할까요?

Read this aloud:

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listening

(Audio: '성실하게 납세하는 국민이 됩시다.') - 이 문장에서 강조하는 의무는 무엇입니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세 고지서를 확인하셨나요?') - 화자는 무엇을 확인했는지 묻고 있습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '이번 달까지 소득세를 납세해야 합니다.') - 언제까지 세금을 내야 합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '그 회사는 법인세를 미납했습니다.') - 이 회사는 세금을 냈습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세의 날을 맞아 모범 납세자를 시상합니다.') - 오늘 어떤 행사가 있습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '전자 납세로 시간을 절약하세요.') - 어떻게 시간을 절약하라고 합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세 증명서는 3번 창구에서 받으세요.') - 납세 증명서는 어디에서 받습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '탈세는 공동체의 신뢰를 깨뜨립니다.') - 화자는 탈세에 대해 어떻게 생각합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세자 권리 헌장을 읽어보세요.') - 무엇을 읽어보라고 합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '상속세 납세 의무자가 누구인지 확인하세요.') - 무엇을 확인하라고 합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '연말정산을 통해 세금을 환급받았습니다.') - 세금을 더 냈습니까, 돌려받았습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '자진 납세를 유도하기 위한 캠페인입니다.') - 이 캠페인의 목적은 무엇입니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세 실적이 우수한 기업에게 혜택을 줍니다.') - 어떤 기업이 혜택을 받습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '납세는 국가와 국민 사이의 약속입니다.') - 화자는 납세를 무엇이라고 합니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:
listening

(Audio: '부가가치세 10%를 납세했습니다.') - 몇 퍼센트의 세금을 냈습니까?

Correct! Not quite. Correct answer:
Correct! Not quite. Correct answer:

/ 192 correct

Perfect score!

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