Any person who, from June 15, 2019 to June 14, 2023, purchased new refrigerators, new air conditioners, or new dehumidifiers with an energy efficiency rating of Grade 1 or 2, as approved by the Ministry of Economic Affairs, and did not offer such appliances for resale and return or exchange such appliances may apply online or in writing to a national taxation bureau for commodity tax refund.

(As provided in Article 11-1 of the Commodity Tax Act)