Mortuary Service Administration Act Article 37-1

For the management fee accounts established prior to the implementation of the amendments on December 8, 2023, operators shall change them to the daily expenditure account specified in the Paragraph 2 of Article 35 within one month after the amendment takes effect.For the funeral facility management and operation funds allocated before the implementation of the amendments on December 8, 2023, the competent authority of the municipality or county (city) shall, within three months after the amendment takes effect, transfer the remaining funds in proportion to the allocated amount into the emergency expenditure account specified in the Paragraph 2 of Article 35, or the public property fund account specified in Article 35-3, or other government fund accounts.For the funeral facility management and operation funds not allocated for the five years preceding the announcement of the amendments on [mm dd, yyyy], private operators or operators of public cemeteries or columbarium established with public funds shall, within six months after the amendment takes effect, allocate the funds to the emergency expenditure account or allocate the necessary expenses to the public property fund or other government fund accounts. In cases of financial difficulties, with approval from the competent authority of the municipality or county (city), the allocation may be phased over three years.Operators who fail to allocate the required funds as specified in the preceding paragraph shall be given a three-month grace period by the competent authority of the municipality or county (city) for improvement. If the violation persists after the deadline, the authority may order the cessation of selling grave sites or columbarium and refer the case for administrative enforcement. If the operator continues to sell without compliance, the permit for operating the funeral facility management shall be revoked.