Mortuary Service Administration Act Article 36-3

If operators of private cemeteries or columbarium fall under the circumstances specified in the second subparagraph of the second paragraph of Article 35-1, the competent authority of the municipality or county (city) shall assist consumers using such cemeteries or columbarium in forming an organization for the protection of their rights and interests to handle matters related to their rights and interests.After the occurrence of the situation mentioned in the preceding paragraph, the competent authority of the municipality or county (city) shall request financial institutions in writing to transfer all remaining funds from the daily expenditure account and emergency expenditure account to a special account opened by the competent authority or its designated organization, and the competent authority or its designated organization may withdraw funds from the account for expenses related to the maintenance, management, or aftermath of the funeral facility.The expenditures from the special account opened by the competent authority or its designated organization, in the situation described in the second paragraph, shall be subject to the provisions of the second paragraph of Article 35-1.In the case where the facility, under the circumstances specified in the second paragraph, is permitted by the competent authority of the municipality or county (city) to be taken over and operated by another funeral facility operator, the original competent authority or its designated organization shall transfer the remaining funds in the special account it opened to the daily expenditure account and emergency expenditure account opened by the taking-over operator.