The Korea Tourism Organization reminds foreign tourists arriving in the country for a stay of less than 30 days between January 1 and December 31, 2018, that they can receive a 10% refund on their hotel accommodation (value-added tax).
To receive a refund, guests must obtain a receipt from a participating hotel and present it, along with their application, at a dedicated service at the departure airport or port of departure. Dozens of hotels in Seoul, Busan, Jeju, and other cities across the country participate in the program.
More information on the VAT refund rules for hotel stays, as well as a list of hotels offering this option, can be found on the NOTK website.
Source: travel.ru