관              보
                        제15571호                                                                  2003.12.13. (토요일)
                   institutions responsible for cooperation.             Peru. The one-year visas granted shall give
                                        Article 2                        each person the legal right to enter and leave
                   Subject to budgetary limitations, the Korean          the country freely throughout the one-year
                   Government shall provide the following to the         period.
                   volunteers:
                                                                                              Article 5
                     (a) round trip international air tickets between
                                                                         In accordance with its national legislation, the
                       the two countries;
                                                                         Peruvian Government shall exempt the
                     (b) a monthly allowance during their
                                                                         volunteers and non-domiciled persons rendering
                       assignments;
                                                                         services under contract with the Program from
                     (c) materials and supplies, whenever
                                                                         income tax in Peru.
                       necessary, for the fulfillment of their duties;
                                                                                              Article 6
                       and
                                                                         Subject to its national legislation, equipment,
                     (d) appropriate medical assistance and
                                                                         materials and any other goods brought into Peru
                       hospital care. 
                                                                         by the Korean Government for use under this
                                        Article 3
                                                                         Arrangement, and personal effects temporarily
                   1. In order for the Korean Government to fulfill
                                                                         brought into Peru by the Korean volunteers,
                     its responsibilities under this Arrangement,
                                                                         Program representative and his/her
                     the Peruvian Government shall receive one
                                                                         administrative personnel shall be exempt from
                     Program representative and his/her
                                                                         tariffs or other applicable taxes.
                     administrative personnel, whose duties shall
                                                                                              Article 7
                     be assigned by KOICA. The Korean Embassy
                                                                         In accordance with its national legislation that
                     in Peru will notify the Peruvian Ministry of
                                                                         provides for the refund of the Value Added Tax
                     Foreign Affairs of their arrival in Peru.
                                                                         (VAT) and the Municipal Promotion Tax (IPM),
                   2. In accordance with the Peruvian legislation,
                                                                         the Peruvian Government shall return the VAT
                     the Program representative and his/her
                                                                         and the IPM levied on goods and services
                     administrative personnel in Peru shall enjoy
                                                                         purchased with financial resources provided by
                     the same privileges, exemptions and benefits
                                                                         the Korean Government to be used in the
                     as granted to experts dispatched by other
                                                                         Program.
                     countries to carry out similar activities in
                                                                                              Article 8
                     Peru. This paragraph shall not apply to
                                                                         1. The Peruvian Government shall take the
                     administrative personnel with Peruvian
                                                                           necessary measures to secure the personal
                     nationality.
                                                                           well-being and safety of the volunteers while
                                        Article 4
                                                                           fulfilling their duties.
                   The Peruvian Government shall grant one-year
                                                                         2. The Peruvian Government shall provide the
                   renewable visas and identification cards free of
                                                                           volunteers with treatment no less favorable
                   charge to volunteers, the Program representative
                                                                           than that accorded to volunteers sent to Peru
                   and his/her administrative personnel, as well as
                                                                           by other countries.
                   to their family members who accompany them to
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