Regarding to the tax return 2005.

I have been hoding opt from 10/15/04–>10/01/05 and from 10/01/05—>NOW H1B

I got W2 form to file tax return. Obviously all taxes have been paid including FICA which is not needed to be paid.—I was OPT and H1B

My CPA said that I can not get FICA return that I have been paid and withhold for tax return. Because I am considered as resident for tax purpose. Therefore I am not able to get FICA back.

According to other CPA I am not qualified for FICA return during OPT, because IRA law? states that Only people who paid similar tax to FICA in Korea are qualified for TAX RETURN (FICA: MEDICAL, SSC).

Is it correct? I am so confused for getting FICA back.
How can I get back FICA paid during OPT.

Please let me know. Sorry for writing in English.

Thank you