RESTRICTION OF SPECIAL TAXATION ACT
전체선택
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Restrictions on Special Taxation)
CHAPTER II DIRECT NATIONAL TAXES
SECTION 1 Special Taxation for Small or Medium Enterprises
Article 4 Deleted.
Article 5 (Tax Credit for Investments by Small or Medium Enterprises)
Article 5-2 (Special Taxation for Supporting Project of Informatization for Small or Medium Enterprises)
Article 5-3 Deleted.
Article 6 (Tax Reduction or Exemption for Small or Medium Start-Up Enterprises, etc.)
Article 7 (Special Tax Reduction or Exemption for Small or Medium Enterprises)
Article 7-2 (Tax Credit to Improve Corporate Payment System including Negotiable Instruments)
Article 7-3 Deleted.
Article 8 (Special Cases, etc. of Inclusion in Deductible Expenses for Small or Medium Enterprise Support Facilities)
Article 8-2 (Exclusion from Gross Income of Income Dividend Received from Small or Medium Enterprises in Collaborative Cooperation)
Article 8-3 (Tax Credit when Making Contributions to Funds for Collaborative Cooperation between Large Enterprises and Small or Medium Enterprises)
SECTION 2 Special Taxation for Research and Human Resources Development
Article 9 (Inclusion of Reserves for Research and Human Resources Development in Deductible Expenses)
Article 10 (Tax Credit for Research and Human Resources Development Expenses)
Article 10-2 (Special Taxation for Contribution, etc. for Research and Development)
Article 11 (Tax Credit for Investment in Facilities for Research and Manpower Development)
Article 12 (Special Taxation for Acquisition Cost of Technology)
Article 12-2 (Reduction of or Exemption from Corporate Tax, etc. for High-Tech Enterprises, etc. Moving to Special Research and Development Zones)
Article 13 (Non-Taxation of Gains, etc. from Transfer of Stocks of Small and Medium Business Start-Up Investment Companies, etc.)
Article 14 (Special Taxation for Investment in Business Starters, etc.)
Article 15 Deleted.
Article 16 (Income Deduction for Contributions, etc. to Small and Medium Business Start-Up Investment Cooperatives)
Article 17 Deleted.
Article 18 (Income Tax Reduction for Foreign Engineers)
Article 18-2 (Special Taxation for Foreign Workers)
Article 19 Deleted.
SECTION 3 Special Taxation for International Capital Transactions
Article 20 (Special Taxation for Introduction of Public Loans)
Article 21 (Exemption from Corporate Tax, etc. on Interest Income, etc. from International Financial Transactions)
Article 21-2 (Non-Taxation of Interest Income Tax on Foreign Currency Time Deposits of Non-Residents, etc.)
Article 22 (Exemption from Corporate Tax on Dividend Income from Investment in Overseas Resources Development)
Article 23 Deleted.
SECTION 4 Special Taxation for Investment Promotion
Article 24 (Tax Credit for Investment, etc. in Productivity Increase Facilities)
Article 25 (Tax Credit for Investment, etc. in Safety Facilities)
Article 25-2 (Tax Credit for Investment in Energy-Saving Facilities)
Article 25-3 (Tax Credit for Investment in Facilities for Environmental Conservation)
Article 25-4 (Tax Credit for Investment in Facilities to Improve Quality Control of Medical Supplies)
Article 26 (Tax Credit for Employment-Creating Investment)
Articles 27 and 27-2 Deleted.
Article 28 Deleted.
Article 29 (Separate Taxation on Interest Income from Social Infrastructure Bonds)
SECTION 4-2 Special Taxation for Support for Employment
Article 29-2 (Tax Deductions for Small or Medium Enterprises having Reinstated Graduates of High Schools Tailored to Industrial Demand, etc. after Performing Their Military Service)
Article 30 (Income Tax Reduction or Exemption for Youths Employed in Small or Medium Enterprises)
Article 30-2 (Tax Credit Subsequent to Conversion to Regular Worker)
Article 30-3 (Special Taxation for Small or Medium Enterprises, etc. Maintaining Employment)
Article 30-4 (Tax Credit of Social Insurance Premium for Increased Number of Employees in Small or Medium Enterprises)
SECTION 5 Special Taxation for Corporate Restructuring
Article 30-5 (Special Taxation for Gift Tax on Start-up Funds)
Article 30-6 (Special Taxation for Gift Tax on Succession to Family Business)
Article 31 (Taxation Carried Forward, etc. of Capital Gains Tax on Consolidation among Small or Medium Enterprises)
Article 32 (Taxation Carried Forward of Capital Gains Tax for Conversion into Corporation)
Article 33 (Special Taxation for Enterprises under Trade Adjustment Assistance whose Business is Converted)
Article 33-2 (Tax Reduction or Exemption for Small or Medium Enterprises and Enterprises under Trade Adjustment Assistance whose Business is Converted)
Article 34 (Special Taxation for Sale of Assets for Redemption of Financial Liabilities of Enterprises)
Articles 35 through 36 Deleted.
Article 37 (Special Taxation for Comprehensive Transfer of Assets)
Article 38 (Special Taxation for Comprehensive Exchange and Transfer of Stocks)
Article 38-2 (Special Taxation for Incorporation, etc. of Holding Companies through Investment In Kind, etc. with Stocks)
Article 38-3 (Special Taxation for Investment in Kind with Stocks, etc. of Foreign Affiliated Company by Domestic Corporation)
Article 39 (Special Taxation for Takeover or Payment of Liabilities)
Article 40 (Special Taxation on Corporate Tax, etc. following Transfer of Assets by Stockholders, etc.)
Article 41 Deleted.
Article 41-2 Deleted.
Article 42 Deleted.
Article 43 (Reduction or Exemption, etc. of Capital Gains Tax on Acquisitor of Real Estate Subject to Restructuring)
Article 43-2 Deleted.
Article 44 (Special Taxation on Gains from Debt Exemption of Corporation following Financial Restructuring Plan, etc.)
Article 45 (Special Taxation for Reduction of Capital)
Article 45-2 (Special Taxation for Corporate Split for Restructuring of Public Institutions)
Article 46 (Special Taxation for Exchange of Stocks, etc. between Enterprises)
Article 46-2 (Special Taxation for Corporate Stock Exchange, etc. for Strategic Alliance with Venture Business)
Article 46-3 (Special Taxation for Corporate Stock Exchange, etc. for Strategic Partnership of Logistics Enterprises)
Article 46-4 (Special Taxation of Corporate Tax on Margins Accruing from Transfer of Self-Logistics Facilities)
Article 46-5 (Special Taxation on Division of Logistics Business)
Article 46-6 (Special Taxation for Succession to Deficits Carried Forward following Merger of Logistics Corporations)
Articles 47 and 47-2 Deleted.
Article 47-3 (Special Taxation for Succession to Deficit Carried Forward following Merger with Venture Businesses)
SECTION 6 Special Taxation for Restructuring Financial Institutions
Article 47-4 (Special Taxation for Transfer of Redundant Assets as Result of Merger of Enterprises Running Medicine Manufacturing Business)
Article 48 (Special Taxation for Reserves for Structural Improvement)
Article 49 Deleted.
Articles 50 and 51 Deleted.
Article 52 (Special Taxation of Corporate Tax on Takeover of Assets or Debts by Financial Institutions)
Article 52-2 Deleted.
Article 53 Deleted.
Articles 54 and 55 Deleted.
Article 55-2(Special Taxation for Self-Managed Real Estate Investment Company, etc.)
Article 56 Deleted.
Article 57 (Business Year for Profit and Loss Derived from Investments in Securities Market Stabilization Fund, etc.)
SECTION 7 Special Taxation for Balanced Regional Development
Articles 58 and 59 Deleted.
Article 60 (Special Taxation for Corporate Tax on Relocating Factories Outside Large Cities)
Article 61 (Special Taxation for Corporate Tax on Transfer Margin following Relocation of Corporation's Head Office to Outside of Overconcentration Control Zone of Seoul Metropolitan Area)
Article 62 (Reduction of or Exemption from Corporate Tax, etc. for Relocation of Public Institutions to Innovation Cities)
Article 63 (Tax Reduction or Exemption for Small or Medium Enterprises Relocated Outside Overconcentration Control Zone of Seoul Metropolitan Area)
Article 63-2 (Reduction of or Exemption from Corporate Tax, etc. for Relocation of Factories and Head Offices to Areas Outside Seoul Metropolitan Area)
Article 63-3 Deleted.
Article 64 (Tax Reduction or Exemption for Enterprises, etc. Located in Agro-Industrial Complex)
Article 65 Deleted.
Article 66 (Exemption, etc. from Corporate Tax for Agricultural Partnership Corporations, etc.)
Article 67 (Exemption, etc. from Corporate Tax for Fishery Partnership Corporations, etc.)
Article 68 (Corporate Tax Exemption, etc. for Incorporated Agricultural Companies)
Article 69 (Capital Gains Tax Reduction or Exemption for Self-Cultivating Farmland)
Article 69-2 (Reduction of or Exemption from Capital Gains Tax on Site for Livestock Stables)
Article 70 (Capital Gains Tax Reduction or Exemption for Substitute Land for Farmland)
Article 71 (Gift Tax Reduction or Exemption for Farmland, etc. Presented to Farming Offspring)
SECTION 8 Special Taxation for Support of Public Service Projects
Article 72 (Special Taxation of Corporate Tax on Association Corporation, etc.)
Article 72-2 Deleted.
Article 73 Deleted.
Article 74 (Special Cases of Inclusion of Reserves for Business Proper to Specific Purpose in Deductible Expenses)
Article 75 Deleted.
Article 76 (Special Cases, etc. of Inclusion of Political Funds in Deductible Expenses)
Article 77 (Reduction of or Exemption from Capital Gains Tax on Land, etc. for Public Service Projects)
Article 77-2 (Special Taxation for Capital Gains Tax on Compensation by Substitute Land)
Article 77-3 (Capital Gains Tax Reduction or Exemption for Land, etc. subject to Purchase Following Designation of Areas of Restricted Development)
Articles 78 through 81 Deleted.
Article 81-2 Deleted.
Article 82 Deleted.
Articles 83 through 85 Deleted.
Article 85-2 (Special Taxation for Relocation of Factories in Areas Subject to Development Plans of Multifunctional Administrative City and Innovation Cities to Rural Areas)
Article 85-3 (Special Taxation for Corporate Tax on Investment in Kind, etc. with Land Located in Enterprise City Development Project District, etc.)
Article 85-4 (Special Taxation for Corporate Tax on Investment in Kind with Land for Free Economic Zone Development Projects)
Article 85-5 (Special Taxation on Margins Accruing from Transfer of Land, etc. for Child Care Centers)
Article 85-6 (Reduction or Exemption of Corporate Tax, etc. for Social Enterprises and Standard Workplaces for Disabled Persons)
Article 85-7 (Special Taxation for Relocation of Factories due to Expropriation, etc. for Public Service Projects)
Article 85-8 (Special Taxation for Relocation of Factory of Small or Medium Enterprises)
Article 85-9 (Special Taxation for Relocation of Logistics Facilities due to Expropriation, etc. for Public Service Projects)
Article 85-10 (Capital Gains Tax Reduction for Mountainous Areas Transferred to State)
SECTION 9 Special Taxation for Support of Savings
Article 86 Deleted.
Article 86-2 Deleted.
Article 86-3 (Income Deduction, etc. for Mutual Aid Fund for Small Enterprises and Small Enterprisers)
Article 87 (Non-Taxation, etc. for Long-term Savings for Housing Purchase, etc.)
Article 87-2 (Non-Taxation on Lump-Sum Savings of Farming and Fishing Households)
Article 87-3 (Tax Deduction on Long-term Securities Savings)
Article 87-4 Deleted.
Article 87-5 (Special Taxation for Stockholders of Ship Investment Companies)
Article 87-6 (Special Taxation for Dividend Income from Collective Investment Securities Such as Collective Real Estate Fund, etc.)
Article 88 Deleted.
Article 88-2 (Non-Taxation, etc. on Livelihood Savings of Aged or Disabled Persons)
Article 88-3 Deleted.
Article 88-4 (Special Taxation for Members, etc. of Employee Stock Ownership Association)
Article 88-5 (Special Taxation for Capital Investments in Cooperatives, etc.)
Article 88-6 (Tax Credit for Employee Stock Savings)
Article 89 (Special Taxation for Tax-Favored Comprehensive Savings)
Article 89-2 (Submission, etc. of Tax-Favored Savings Data)
Article 89-3 (Lower Rate of Tax on Deposits in Cooperatives, etc.)
Article 90 Deleted.
Article 90-2 (Penalty Tax on Failure to Furnish Tax-favored Data)
Article 91 Deleted;
Article 91-2 (Special Taxation for Collective Investment Schemes)
Article 91-3 Deleted.
Article 91-4 Deleted.
Article 91-5 Deleted.
Article 91-6 (Special Taxation on Dividend Income of Stocks of Overseas Resources Development Investment Company, etc.)
Article 91-7 (Special Taxation for High-Yield High-Risk Investment Trusts, etc.)
Article 91-8 (Special Taxation on Collective Investment Scheme for Public Donation)
Article 91-9 (Deduction, etc. of Income from Long-Term Stock-Type Savings)
Article 91-10 (Non-Taxation on Long-Term Corporate Debenture-Type Savings)
Article 91-11 (Special Taxation for Investment Trust, etc. of Houses Unsold in Lots)
Article 91-12 (Special Taxation on Investment Trusts, etc. for Exclusive Use of Overseas Koreans)
Article 91-13 (Special Taxation for Green Savings)
Article 91-14 (Non-Taxation on Asset-Building Savings)
SECTION 10 Special Taxation for Stabilization of National Living
Article 92 Deleted.
Article 93 Deleted.
Article 94 (Tax Credit for Investment in Facilities for Promotion of Workers' Welfare)
Article 95 Deleted.
Article 96 Deleted.
Article 97 (Capital Gains Tax Reduction or Exemption for Long-Term Rental Houses)
Article 97-2 (Special Cases of Capital Gains Tax Reduction or Exemption for Newly-Built Rental Houses)
Article 98 (Special Taxation for Houses Unsold in Lots)
Article 98-2 (Special Taxation on Capital Gains Tax for Acquisition of Local Houses Unsold in Lots)
Article 98-3 (Special Taxation for Capital Gains Tax on Purchasers of Houses Unsold in Lots)
Article 98-4 (Special Taxation for Capital Gains Tax on Acquisition of Houses by Non-Residents)
Article 98-5 (Special Taxation for Capital Gains Tax on Acquisitors of Houses Unsold in Lots Located in Areas outside Seoul Metropolitan Area)
Article 98-6 (Special Taxation for Capital Gains Tax on Acquisitors of Unsold Houses after Completion)
Article 98-7 (Special Taxation of Capital Gains Tax for Acquisitors of Houses Unsold in Lots)
Article 99 (Reduction of or Exemption from Capital Gains Tax for Purchasers of Newly-Built Houses)
Article 99-2 Deleted.
Article 99-3 (Special Taxation for Capital Gains Tax on Purchasers of Newly-built Houses)
Article 99-4 (Special Taxation of Capital Gains Tax for Acquisitors of Houses, etc. in Agricultural and Fishing Villages)
Article 99-5 (Special Cases of Extinction of Liability of Small Private Enterprises to Pay Tax for which Disposition of Deficit Was Issued)
Article 100 (Special Taxation for Assistance in Stability of Employees' Housing Situation)
SECTION 10-2 Special Taxation for Encouragement of Labor
Article 100-2 (Earned Income Tax Credit)
Article 100-3 (Eligibility for Application for Labor Encouragement Subsidy)
Article 100-4 (Requirements of Dependent Children and Time of Determination Thereof)
Article 100-5 (Calculation of Labor Encouragement Subsidy)
Article 100-6 (Application, etc. for Labor Encouragement Subsidy)
Article 100-7 (Determination of Labor Encouragement Subsidy)
Article 100-8 (Refund, etc. of Labor Encouragement Subsidy)
Article 100-9 (Restriction on Refund of Labor Encouragement Subsidy)
Article 100-10 (Correction, etc. of Labor Encouragement Subsidy)
Article 100-11 (Confirmation and Investigation of Applicants, etc.)
Article 100-12 (Inquiry into Financial Transaction Information)
Article 100-13 (Request for Data)
SECTION 10-3 Special Taxation for Partnership Firms
Article 100-14 (Definitions)
Article 100-15 (Scope of Application)
Article 100-16 (Duties of Partnership Firms and Partners to Pay Taxes)
Article 100-17 (Application for Eligibility for or Waiver of Special Taxation for Partnership Firms)
Article 100-18 (Calculation and Allocation of Income, etc. of Partnership Firms)
Article 100-19 (Transactions between Partnership Firm and Its Partners)
Article 100-20 (Adjustment of Value of Equity Shares)
Article 100-21 (Transfer of Equity Shares in Partnership Firms)
Article 100-22 (Distribution of Assets of Partnership Firms)
Article 100-23 (Reporting on Details of Calculation and Allocation of Income of Partnership Firms)
Article 100-24 (Withholding Taxes from Non-resident or Foreign Corporation Partners)
Article 100-25 (Additional Tax)
Article 100-26 (Provisions Applicable Mutatis Mutandis)
SECTION 10-4 Deleted.
Article 100-27 (Refund Money for Oil Prices)
SECTION 11 Special Taxation for Other Direct National Taxes
Article 101 (Special Case of Application of Additional Appraisal to Largest Shareholders, etc. of Small or Medium Enterprises)
Article 102 (Reduction of or Exemption from Tax on Income from Forest Development)
Article 103 Deleted.
Article 104 Deleted.
Article 104-2 (Assistance to Fishermen Affected by Fishery Treaties)
Article 104-3 (Special Cases of Taxation on Companies for Purpose of Capital Expansion)
Article 104-4 (Special Taxation for Income Tax, etc. on Electronic Over-the-Counter Transactions)
Article 104-5 (Tax Credit for Payment Records)
Article 104-6 Deleted.
Article 104-7 (Special Taxation for Urban Improvement Work Association)
Article 104-8 (Tax Credit for Electronic Return)
Article 104-9 (Inclusion of Reserve Funds for Participation in EXPO 2012 Yeosu Korea in Deductible Expenses)
Article 104-10 (Special Cases of Calculating Tax Base of Corporate Tax for Shipping Enterprises)
Article 104-11 (Special Cases concerning Investment in and Contribution to Credit Rehabilitation Services Companies by Financial Institutions)
Article 104-12 (Special Taxation for Credit Rehabilitation Services Companies)
Article 104-13 (Special Taxation of Gross Real Estate Tax for Confucian Schools and Religious Organizations)
Article 104-14 (Tax Credit for Third Party Logistics Expense)
Article 104-15 (Special Taxation for Investment in Development of Overseas Resources)
Article 104-16 (Special Taxation for Financial Soundness of Universities and Colleges)
Article 104-17 (Special Cases for Inclusion in Deductible Expenses at Time of Contribution of Dormant Deposit of Financial Institutions)
Article 104-18 (Deduction of Tax Amount on Educational Expenses, etc. for Specific University or College)
Article 104-19 (Special Provisions concerning Taxation for Land Acquired by Housing Construction Business Operator)
Article 104-20 (Special Taxation for Capital Gains Tax following Execution of Industrial Complex Development Projects)
Article 104-21 (Special Taxation for Corporate Tax on Consolidation of Korea National Housing Corporation and Korea Land Corporation)
Article 104-22 (Special Taxation for Establishment and Operation of Corporate Sport Teams)
Article 104-23 (Exclusion of Transferred Amount to Bad Debt Allowances from Gross Incomes in Cases of Domestic Corporations, etc. Subject to Application of International Accounting Standards)
Article 104-24 (Tax Reduction or Exemption for Overseas Korean Enterprises on their Return to Korea)
Article 104-25 (Tax Credit for Electronic Commerce of Petroleum Products)
CHAPTER III INDIRECT NATIONAL TAXES
Article 105 (Application of Zero Rating to Value-Added Tax)
Article 105-2 (Special Cases for Refund of Value-Added Tax on Machinery and Materials for Farming or Fishing Industry)
Article 106 (Exemption, etc. from Value-Added Tax)
Article 106-2 (Reduction of or Exemption, etc. from Value-Added Tax, etc. on Petroleum Products for Agriculture, Forestry, Fisheries, and Coastal Passenger Ships)
Article 106-3 (Special Taxation for Value-Added Tax on Gold Bullion)
Article 106-4 (Special Taxation for Payment of Value-Added Tax by Purchasers of Gold-related Products)
Article 106-5 (Special Taxation for Deduction of Deemed Input Tax for Aged Gold)
Article 106-6 (Submission of Statement of Transactions of Gold Bullions, etc.)
Article 106-7 (Mitigation of Value-Added Tax for General Taxicab Business Operators)
Article 106-8 (Tax Credit of Value-Added Tax for Issuance of Certificate of Origin)
Article 107 (Special Cases concerning Indirect Taxes on Foreign Business Operators, etc.)
Article 108 (Special Cases concerning Deduction of Input Tax Amount of Value-Added Tax on Recycled Waste Resources, etc.)
Article 108-2 Deleted.
Article 109 (Reduction of or Exemption from Individual Consumption Tax on Environment-Friendly Automobiles)
Article 109-2 (Reduction of Individual Consumption Tax for Replacement of Deteriorated Cars)
Article 109-3 (Exemption from Individual Consumption Tax on Goods for EXPO 2012 Yeosu Korea)
Article 110 (Exemption from Individual Consumption Tax on Passenger Cars for Diplomats, etc.)
Article 111 (Exemption from Individual Consumption Tax or Traffic, Energy and Environment Tax on Petroleum Products)
Article 111-2 (Special Cases concerning Refund of Traffic, Energy and Environment Tax and Individual Consumption Tax Imposed on Fuel of City Cars)
Article 111-3 (Reduction or Exemption of Individual Consumption Tax, etc. on Taxi Fuel)
Article 111-4 (Special Cases concerning Refund of Individual Consumption Tax, etc. on Fuel of Motor Vehicles for Diplomats, etc.)
Articles 112 and 112-2 Deleted.
Article 113 (Procedures, etc. for Reduction of or Exemption from Individual Consumption Tax and Traffic, Energy and Environment Tax)
Article 113-2 (Integrated Management of Supply of Tax-Free Petroleum, etc.)
Article 114 (Exemption from Individual Consumption Tax and Liquor Tax on Goods Sold to Military Personnel, etc.)
Article 115 (Exemption from Liquor Tax)
Article 116 (Exemption from Stamp Tax)
Article 117 (Exemption from Securities Transaction Tax)
Article 118 (Reduction of Customs Duties)
Article 118-2 (Reduction or Exemption of Customs Duties for Overseas Korean Enterprises on their Return to Korea)
CHAPTER IV LOCAL TAXES
Article 119 (Exemption, etc. from Registration and License Tax)
Article 120 (Exemption, etc. from Acquisition Tax)
Article 120-2 (Reduction or Exemption of Acquisition Tax and Registration Tax for Replacement of Deteriorated Cars)
Article 121 (Reduction of or Exemption from Property Tax)
CHAPTER V SPECIAL CASES CONCERNING TAXATION FOR FOREIGNERS' INVESTMENT, ETC.
Article 121-2 (Reduction of or Exemption from Corporate Tax, etc. for Foreigners' Investment)
Article 121-3 (Exemption from Customs Duties, etc.)
Article 121-4 (Tax Reduction or Exemption for Capital Increase)
Article 121-5 (Additional Collection, etc. of Reduced or Exempted Tax from Foreigners' Investment)
Article 121-6 (Exemption from Tax on Technical License Royalties)
Article 121-7 (Delegation, etc. of Authority)
CHAPTER V-2 SPECIAL TAXATION FOR FOSTERING JEJU FREE INTERNATIONAL CITY
Article 121-8 (Reduction of or Exemption from Corporate Tax, etc. for Enterprises Located in Jeju High-Tech Science and Technology Complex)
Article 121-9 (Reduction of or Exemption from Corporate Tax, etc. for Enterprises Located in Jeju Investment Promotion Zone or Jeju Free Trade Zone)
Article 121-10 (Exemption from Customs Duties on Imported Goods of Companies Located in Jeju High-tech Science and Technology Complex)
Article 121-11 (Exemption from Customs Duties on Imported Goods of Companies Located in Jeju Investment Promotion Zone)
Article 121-12 (Additional Collection of Reduced or Exempted Tax Amount on Companies Located in Jeju Investment Promotion Zone or Jeju Free Trade Zone)
Article 121-13 (Special Cases concerning Indirect Tax, etc. on Duty-free Shops for Travellers in Jeju-do)
Article 121-14 (Special Cases concerning Individual Consumption Tax, etc. on Golf Courses in Jeju Special Self-Governing Province)
Article 121-15 (Reduction of or Exemption from Local Tax on Registration of International Vessels)
Article 121-16 (Reduction of or Exemption from Local Tax on Jeju Free International City Development Center)
CHAPTER V-3 SPECIAL TAXATION FOR DEVELOPMENT OF ENTERPRISE CITIES AND PROMOTION OF UNDERDEVELOPED AREAS, ETC.
Article 121-17 (Reduction of or Exemption from Corporate Tax, etc. for Start-up Enterprises, etc. Located in Enterprise City Development Zones, etc.)
Article 121-18 (Reduction of and Exemption from Individual Consumption Tax for Golf Courses in Tourism-Leisure-Type Enterprise Cities)
Article 121-19 (Additional Collection, etc. of Reduced or Exempted Tax Amount)
CHAPTER V-4 SPECIAL TAXATION FOR SUPPORT TO ASIAN CULTURAL HUB CITY
Article 121-20 (Reduction of or Exemption, etc. from Corporate Tax, etc. for Enterprises Moving into Investment Promotion Zone for Asian Cultural Hub City)
CHAPTER V-5 SPECIAL TAXATION FOR CREATION AND DEVELOPMENT OF FINANCIAL HUB
Article 121-21 (Reduction of or Exemption, etc. from Corporate Tax, etc. on Enterprises, etc. Founded in Financial Hubs)
CHAPTER V-6 SPECIAL TAXATION FOR SUPPORT OF HIGH-TECH MEDICAL COMPLEXES
Article 121-22 (Reduction of or Exemption, etc. from Corporate Tax, etc. on Enterprises, etc. Moving into High-Tech Medical Complexes)
CHAPTER V-7 SPECIAL TAXATION FOR SUPPORT OF RESTRUCTURING OF NATIONAL AGRICULTURAL COOPERATIVE FEDERATION
Article 121-23 (Special Cases for Tax Credit for Split, etc. of National Agricultural Cooperative Federation)
CHAPTER VI OTHER SPECIAL TAXATION
SECTION 1 Special Taxation for Legalization of Tax Base
Article 122 Deleted.
Article 122-2 Deleted.
Article 122-3 (Deduction of Medical Expenses, etc. for Faithful Business Operators)
Article 123 Deleted.
Article 124 Deleted.
Article 125 Deleted.
Article 126 Deleted.
Article 126-2 (Income Deduction for Amount Spent on Credit Cards, etc.)
Article 126-3 (Special Taxation for Cash Receipt Service Operators and Cash Receipt Merchants)
Article 126-4 (Special Cases of Input Tax Deduction Based on Purchaser-Issued Tax Invoices)
Article 126-5 (Confirmation, etc. of Cash Transactions)
Article 126-6 (Tax Deduction for Expenses Incurred in Verifying Faithful Reporting)
SECTION 2 Restriction, etc. of Special Taxation
Article 127 (Elimination of Overlapping Support)
Article 128 (Exclusion from Reduction and Exemption in Case of Estimated Taxation, etc.)
Article 129 (Exclusion, etc. from Reduction or Exemption of Capital Gains Tax)
Article 130 (Exclusion from Tax Reduction or Exemption for Investment in Overconcentration Control Region of Seoul Metropolitan Area)
Article 131 Deleted.
Article 132 (Exclusion from Reduction of or Exemption from Tax, etc. Short of Minimum Tax)
Article 132-2 (Composit Ceiling on Income Deduction, etc. for Income Tax)
Article 133 (Composite Ceiling on Reduction or Exemption of Capital Gains Tax and Gift Tax)
Article 134 Deleted.
Article 135 Deleted.
Article 136 (Special Cases concerning Non-inclusion of Reception Expenses in Deductible Expenses)
Article 137 Deleted.
Article 138 (Deemed Gross Income from Rental Security Deposits, etc.)
Article 139 Deleted.
Article 140 (Special Taxation for Undersea Mineral Resources Development)
Article 141 (Special Cases concerning Tax Imposition on Registration of Real Estate in Actual Titleholder's Name)
Article 141-2 (Special Provisions on Taxation for Sales Profit of Inventory Assets in Logistics Facilities in Bonded Area of Non-Resident, etc.)
CHAPTER VII SUPPLEMENTARY PROVISIONS
Article 142 (Ex Ante and Ex Post Management of Special Cases of Taxation)
Article 142-2 (Preparation of Tax Expenditure Budget)
Article 143 (Separate Accounting)
Article 144 (Tax Credit Carryforward)
Article 145 Deleted.
Article 146 (Additional Collection of Reduced or Exempted Tax Amounts)
Article 147 (Calculation of Value of Non-Par Value Stocks)