The Government of the Republic of Korea and the Government of the United States of America, desiring to conclude a convention for the avoidance of double taxation of income and the prevention of fiscal evasion and the encouragement of international trade and investment, have appointed for that purpose as their respective Plenipotentiaries :
The Government of the Republic of Korea: Excellency Park Tong-Jin
Minister of Foreign Affairs of the Republic of Korea
The Government of the United States of America: His Excellency Richard L. Sneider
Ambassador Extraordinary and Plenipotentiary of the United States of America to the Republic of Korea who having communicated to each other their full powers, found in good and due form,
have agreed upon the following articles.