The constitution states that all citizens have freedom of religion and that there shall be no discrimination in political, economic, social, or cultural life on account of religion. Freedoms in the constitution may be restricted by law only when necessary for national security, law and order, or public welfare, and any restriction may not violate the “essential aspect” of the freedom. The constitution states that religion and state shall be separate. The Religious Affairs Bureau of the Ministry of Culture, Sports, and Tourism is charged with promoting interfaith dialogue and understanding by supporting collaborative activities across various religions.
The law requires military service for virtually all male citizens between the ages of 20 and 30. Military service lasts between 21 and 24 months, depending on the branch of service. The law does not allow for alternative service or conscientious objectors, who may receive a maximum three-year prison sentence for refraining from service. Conscientious objectors sentenced to more than 18 months in prison are exempt from further military service and reserve duty obligations, and are not subject to further fines or other punishment.
Those who complete their military service obligation and subsequently become conscientious objectors are subject to fines for not participating in mandatory reserve duty exercises. The reserve duty obligation lasts for eight years, and there are several reserve duty exercises per year. The fines vary depending on jurisdiction but typically average 200,000 Korean won (KRW) ($166) for the first conviction. Fines increase by KRW 100,000-300,000 ($83-$249) for each subsequent conviction. The law puts a ceiling on the fine at KRW 2,000,000 ($1,662) per conviction. Courts have the option, in lieu of levying fines, to sentence individuals deemed to be habitual offenders to prison terms or suspended prison terms that range from one day to three years.
The law allows religious groups to register as juristic persons upon obtaining permission from their local government. Registration documents certifying the organization as a religious group may vary by local government; for example, the Seoul metropolitan government requires a group to submit an application for permission to establish the organization as a corporate body, a prospectus of the religious organization, the founder of the group’s personal information, guidelines and regulations defining the group’s purpose and activities, meeting minutes of the group’s first gathering, and a list of executives and employees. To obtain tax benefits, including exemption of acquisition or registration taxes when purchasing or selling property to be used for religious purposes, organizations must submit to their local government their registration as a religious and nonprofit corporate body, an application for local tax exemption, and a contract showing the acquisition or sales of property. Individual religious leaders and practitioners are eligible to receive tax benefits on earned yearly income upon submitting receipts of donations made to religious organizations. In December however, a revision to the Income Tax Act made such tax benefits no longer available effective January 2018. The Ministry of Culture, Sports, and Tourism’s Office of Religious Affairs manages relations with large scale religious groups that have a nationwide presence such as the Jogye Order of Korean Buddhism and the Christian Council of Korea.
The government does not permit religious instruction in public schools. Private schools are free to conduct religious activities.
The preservation law provides government subsidies to historic cultural properties, including Buddhist temples, for their preservation and upkeep.
The country is a party to the International Covenant on Civil and Political Rights.