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The Double Taxation Relief (Taxes on Income) (Republic of Korea) Order 1996
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Article 21Students and apprentices
(1) Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise from sources outside that State.
(2) In respect of grants, scholarships and remuneration from employment not covered by paragraph (1) of this Article, a student or business apprentice described in paragraph (1) of this Article shall, in addition, be entitled during such education or training to the same personal allowances, reliefs or reductions in respect of taxes as are available to residents of the Contracting State which he is visiting.
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