｜Attachment｜ based on her or his sex or gender, or to consider that person as inferior or essentially reduced to her or his sexual dimension.” (https://www.coe.int/en/web/genderequality/sexist-hate-speech) Sung Soo Hong, Jung Hye Kim, Jin Suk No, Min Hee Ryu, Seung Hyun Lee, Joo Young Lee, Seung Mi Cho, Study on Hate Speech and Regulatory Measures, National Human Rights Commission of Korea, 2016, pg. 21. The UN Convention on the Rights of Persons with Disabilities states that “persons with disabilities include those who have long-term physical, mental, intellectual or sensory impairments which in interaction with various barriers may hinder their full and effective participation in society on an equal basis with others” (Article 1). This includes attitudes that limit the social participation of persons with disabilities in the concept of disabilities (text of the CRPD). Gender refers to the “characteristics of women and men that are socially constructed” (WHO). Gender expression refers to expressions of gender with actions or behavior, and gender identity refers to how individuals feel and experience their awareness and sex characteristics of the body. No one should be discriminated due to their gender expression, gender identity, or sexual orientation. The UN Committee on the Elimination of All Forms of Discrimination Against Women (CEDAW) states that discrimination towards women based on sex and gender is inevitably related to discrimination towards lesbians, bisexuals, transgender, and intersexual people along with race and disabilities ((WHO, Gender mainstreaming for health managers: a practical approach, 2011, General recommendation No. 35 on gender-based violence against women, updating general recommendation No. 19, CEDAW/C/GC/35, 14 July 2017). Refer to the International Labour Organization, Information paper on protection against sexual orientation, gender identity and expression and sexual characteristics (SOGIESC) discrimination, 2019 for more details. Racial hate speech includes “natives, groups based on heredity, those who are not citizens including migrant workers, refugees and exiles” (UN Committee on the Elimination of Racial Discrimination (CERD), General recommendation No. 35: Combating racist hate speech, 26 September 2013, CERD/C/GC/35). National Tax Service, Press Release on the Year-End Tax Adjustment for Foreigners in 2018, January 15, 2019. 82