| Subject | English | Korean |
| comp., MS | exempt ID | 면세 ID (An identification number that is issued by a tax authority to indicate that a company is not required to pay sales tax) |
| comp., MS | exempt payee | 면세 대상자 (An individual or entity that has no tax liability under US tax laws because they are not a citizen, resident alien, or an organization created or organized under the laws of the United States) |