ENFORCEMENT DECREE OF THE RESTRICTION OF SPECIAL TAXATION ACT
전체선택
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
CHAPTER II DIRECT NATIONAL TAX
SECTION 1 Special Taxation for Small or Medium Enterprises
Article 2 (Scope of Small or Medium Enterprises)
Article 3 (Leases Excluded from Tax Credit for Investment)
Article 4 (Tax Credits for Investments by Small or Medium Enterprises, etc.)
Article 4-2 (Special Taxation for Supporting Projects of Informatization for Small or Medium Enterprises)
Article 4-3 Deleted.
Article 5 (Tax Reductions or Exemptions for Small or Medium Start-Up Enterprises, etc.)
Article 6 (Special Tax Reductions or Exemptions for Small or Medium Enterprises)
Article 6-2 (Tax Credit for Improving Corporate Bill System)
Article 6-3 Deleted.
Article 6-4 (Tax Credits on Payments through Mutually-Beneficial Settlement System)
Article 7 (Special Cases, etc. of Inclusion in Deductible Expenses for Facilities for Supporting Small or Medium Enterprises)
Article 7-2 (Scope, etc. of Small or Medium Enterprises Requiring Cooperation)
Article 7-3 Deleted.
SECTION 2 Special Taxation for Research and Human Resources Development
Article 8 (Scope, etc. of Reserves for Research and Human Resources Development)
Article 9 (Tax Credits for Research and Human Resources Development Expenses)
Article 9-2 (Special Taxation for Contributions, etc. Related to Research and Development)
Article 10 (Scope, etc. of Facilities for Research and Experimenting)
Article 11 (Scope, etc. of Technical Knowhow)
Article 11-2 (Reduction or Exemption of Corporate Tax, etc. for High-Tech Enterprises, etc. that Occupy Special Research and Development Zones)
Article 11-3 (Tax Credits for Technological Innovation-Oriented Mergers)
Article 11-4 (Tax Credits for Acquisition of Technological Innovation-Oriented Stocks)
Article 12 (Calculation, etc. of Gains from Transfer of Stocks and Dividend Income)
Article 12-2 (Special Taxation for Investment by Domestic Corporations in Venture Businesses, etc.)
Article 13 (Special Taxation on Investment in Business Starters, etc.)
Article 14 (Income Deduction for Contributions, etc. to Small or Medium Start-Up Investment Funds, etc.)
Article 14-2 (Special Cases on Payment of Gains from Exercising Stock Options of Venture Businesses)
Article 14-3 (Special Taxation for Gains from Exercising Stock Options)
Article 14-4 (Special Taxation for Gains from Investment of Industrial Property Rights in Kind)
Article 15 Deleted.
Article 16 (Scope, etc. of Foreign Engineers)
Article 16-2 (Special Taxation for Foreign Workers)
Article 17 Deleted.
SECTION 3 Special Taxation on International Capital Transactions
Article 18 (Exemption of Corporate Tax, etc. on Interest Income, etc. from International Financial Transactions)
Article 18-2 (Non-Taxation of Interest Income Tax on Foreign Currency Time Deposits of Non-Residents, etc.)
Article 19 (Scope of Overseas Resources Development Projects)
Article 20 Deleted.
SECTION 4 Special Taxation for Investment Promotion
Article 21 (Scope of Investment in Facilities for Improving Productivity)
Article 22 (Scope of Investment, etc, in Safety Facilities)
Article 22-2 (Scope of Energy-Saving Facilities)
Article 22-3 (Scope, etc. of Facilities for Environmental Conservation)
Article 22-4 (Scope, etc. of Facilities to Improve Quality Control of Medical Supplies)
Article 22-5 (Tax Credit for Investment in Facilities for Commercializing New Growth Technologies)
Article 22-6 (Tax Credit for Production Costs of Video Content)
Article 23 (Tax Credits for Employment-Creating Investment)
Articles 24 through 24-3 Deleted.
Article 25 (Special Taxation for Including Depreciation Cost of Service Businesses in Deductible Expenses)
Article 25-2 (Special Taxation for Including Depreciation Cost of Assets Invested in Plant and Equipment of Small or Medium and Middle-Standing Enterprises in Deductible Expenses)
Article 26 (Scope of Social Infrastructure Bonds, etc.)
SECTION 4-2 Special Taxation for Employment Support
Article 26-2 (Tax Credits for Small or Medium Enterprises Having Reinstated Graduates of High Schools, etc. Aligned to Industry Demand, after Performing their Military Service)
Article 26-3 (Tax Credits for Small and Medium Enterprises Re-Employing Career-Interrupted Women)
Article 26-4 (Tax Credits for Enterprises Increasing Earned Income)
Article 26-5 (Tax Credits for Enterprises Increasing Jobs for Youths)
Article 26-6 (Income Tax Reductions or Exemptions, etc. on Payments Received from Performance Compensation Fund for Core Personnel of Small and Medium Enterprises)
Article 27 (Income Tax Reduction or Exemption for Employees of Small or Medium Enterprises)
Article 27-2 (Tax Credits for Change of Status to Regular Employees)
Article 27-3 (Special Taxation for Small or Medium Enterprises, etc. Maintaining Employment)
Article 27-4 (Scope, etc. of Full-Time Employees for Granting Tax Credits on Social Insurance Premiums for Increased Number of Employees in Small or Medium Enterprises)
Article 27-5 (Special Taxation for Gift Tax on Start-Up Funds)
Article 27-6 (Special Taxation for Gift Tax on Succession to Family Business)
SECTION 5 Special Taxation for Corporate Restructuring
Article 28 (Capital Gains Tax Carried Forward, etc. Following Consolidation between Small or Medium Enterprises)
Article 29 (Capital Gains Tax Carried Forward following Conversion into Corporation)
Article 30 (Special Taxation for Enterprises Undergoing Trade Adjustment Assistance whose Business is Converted)
Article 30-2 (Tax Reduction or Exemption for Small or Medium Enterprises Engaging in Converted Business)
Article 31 Deleted.
Articles 32 and 33 Deleted.
Article 34 (Special Taxation for Assets Sold by Domestic Corporations to Pay Financial Debts)
Article 35 (Special Taxation for Comprehensive Transfer of Assets)
Article 35-2 (Special Taxation for Corporations following All-Inclusive Share Swap or Transfer)
Article 35-3 (Special Taxation for Corporations concerning Incorporation, etc. of Holding Companies)
Article 35-4 (Special Taxation for Residents, etc. concerning Incorporation, etc. of Holding Companies)
Article 35-5 (Special Taxation for Investment in Kind with Stocks, etc. of Foreign Subsidiary Company by Domestic Corporation)
Article 36 (Special Taxation for Assumption or Payment of Debts)
Article 37 (Special Taxation on Corporate Tax, etc. following Transfer of Assets by Stockholders, etc.)
Articles 38 and 38-2 Deleted.
Article 39 Deleted.
Article 40 (Reduction or Exemption, etc. of Capital Gains Tax on Acquisitor of Real Estate Subject to Restructuring)
Article 40-2 Deleted.
Article 41 (Special Taxation on Gains from Debt Relief of Corporations Implementing Financial Restructuring Plans, etc.)
Article 42 (Special Taxation for Reduction of Capital)
Article 42-2 (Special Taxation for Split-off following Privatization of Public Enterprises)
Article 43 (Special Taxation for Exchange of Stocks, etc. between Enterprises)
Article 43-2 (Special Taxation for Stock Exchange, etc. by Venture Business)
Article 43-3 (Special Taxation for Stock Exchange, etc. between Logistics Enterprises)
Article 43-4 (Special Taxation of Corporate Tax on Margins Accruing from Transfer of Self-Logistics Facilities)
Article 43-5 (Special Taxation on Division of Logistics Business)
Article 43-6 (Special Taxation for Succession to Deficits Carried Forward Following Merger of Logistics Corporations)
Article 43-7 (Special Taxation for Swap of Unlisted Stocks, etc. for Strategic Partnership)
Article 43-8 (Special Taxation for Re-Investment in Venture Businesses, etc. after Sale of Stocks)
Articles 44 and 44-2 Deleted.
Article 44-3 (Scope of Carry-Over Deficits to be Succeeded at Time of Merger of Venture Business)
Article 44-4 (Special Taxation for Transfer of Redundant Assets following Merger)
SECTION 6 Special Taxation for Restructuring of Financial Institutions
Article 45 (Special Taxation for Reserves for Structural Improvement)
Article 46 Deleted.
Articles 47 and 48 Deleted.
Articles 48-2 and 48-3 Deleted.
Article 49 Deleted.
Articles 50 and 51 Deleted.
Article 51-2 (Special Taxation for Self-Managed Real Estate Investment Companies, etc.)
Article 52 Deleted.
Article 53 (Scope of Securities Market Stabilization Fund, etc.)
SECTION 7 Special Taxation for Balanced Regional Development
Article 54 (Scope, etc. of Factory)
Article 55 Deleted.
Article 56 (Special Taxation for Corporate Tax on Relocating Factories to Outside of Large City)
Article 57 (Special Taxation for Corporate Tax on Capital Gains following Relocation of Corporation's Head Office to Outside of Over-Concentration Control Region of Seoul Metropolitan Area)
Article 58 (Reduction or Exemption of Corporate Tax, etc. for Public Institutions Relocating to Innovation Cities, etc.)
Article 59 Deleted.
Article 60 (Tax Reduction or Exemption for Small or Medium Enterprises Relocating Outside of Over-Concentration Control Region of Seoul Metropolitan Area)
Article 60-2 (Reduction or Exemption of Corporate Tax, etc. for Relocating Factories and Head Offices to Areas Outside of Seoul Metropolitan Area)
Article 60-3 Deleted.
Article 61 (Tax Reduction or Exemption for Enterprises, etc. that Occupy Agro-Industrial Complexes)
Article 62 Deleted.
Article 63 (Corporation Tax Exemption, etc. for Agricultural Partnerships, etc.)
Article 64 (Corporate Tax Exemptions, etc. for Fishery Partnerships, etc.)
Article 65 (Tax Reductions, Exemptions, etc. for Agricultural Companies)
Article 66 (Reduction or Exemption of Capital Gains Tax for Self-Cultivating Farmland)
Article 66-2 (Reduction or Exemption of Capital Gains Tax on Site for Livestock Stables)
Article 67 (Requirements, etc. for Reducing or Exempting Capital Gains Tax for Substitute Land for Farmland)
Article 67-2 (Special Taxation for Capital Gains Tax on Sale, etc. of Farmland to Support Business Workout)
Article 68 (Reduction or Exemption of Gift Tax for Farmland, etc. Gifted to Farming Offspring)
SECTION 8 Special Taxation for Support to Public Service Projects
Article 69 (Special Taxation of Corporate Tax for Association Corporation, etc.)
Article 69-2 Deleted;
Article 70 (Inclusion of Reserves Funds for Proper Purpose Business in Deductible Expenses)
Article 71 (Donation Incentives)
Article 72 (Reduction or Exemption of Capital Gains Tax for Land, etc. for Public Works Projects)
Article 73 (Special Taxation for Capital Gains Tax on Compensation by Substitute Land)
Article 74 (Reduction or Exemption of Capital Gains Tax for Land, etc. subject to Purchase following Designation of Development Restriction Zones)
Articles 75 through 77 Deleted.
Article 78 (Special Taxation for Capital Gains Tax for Relocating Museums, etc.)
Articles 79 and 79-2 Deleted.
Article 79-3 (Special Taxation for Relocating Factories in Areas Subject to Development Plans of Administrative City and Innovation Cities to Rural Areas)
Article 79-4 (Special Taxation for Corporate Tax on Investment in Kind with Land Located in Enterprise City Development Project District, etc.)
Article 79-5 (Special Taxation for Corporate Tax on Investment in Kind with Land for Free Economic Zone Development Projects)
Article 79-6 (Special Taxation for Capital Gains from Transferring Land, etc. for Child-Care Centers)
Article 79-7 (Reduction or Exemption of Corporate Tax, etc. for Social Enterprises)
Article 79-8 (Special Taxation for Relocating Factories due to Expropriation, etc. for Public Works Projects)
Article 79-9 (Special Taxation for Relocation of Factory of Small or Medium Enterprises)
Article 79-10 (Special Taxation for Relocating Logistics Facilities due to Expropriation, etc. for Public Works Projects)
Article 79-11 (Application for Reduction of Capital Gains Tax for Mountainous Areas Transferred to State)
SECTION 9 Special Taxation for Support of Savings
Articles 80 and 80-2 Deleted.
Article 80-3 (Income Deductions, etc. for Mutual Aid Funds for Small Enterprises and Small Entrepreneurs)
Article 81 (Scope, etc. of Long-Term Savings Account for Housing Purchase)
Article 81-2 (Reason for Non-Taxation when Cancelling Lump-Sum Savings of Farming and Fishing Households)
Article 81-3 (Investment Rate, etc. in Rental Housing)
Article 81-4 Deleted.
Article 82 Deleted.
Article 82-2 (Requirements, etc. for Tax-Free Comprehensive Savings)
Article 82-3 Deleted.
Article 82-4 (Special Taxation for Members, etc. of Employee Stock Ownership Association)
Article 82-5 (Requirements, etc. for Non-Taxation on Capital Investments in Cooperatives, etc.)
Article 82-6 Deleted.
Article 83 (Special Cases for Withholding on Tax-Favored Comprehensive Savings)
Article 83-2 (Agency Collecting Data on Tax-Favored Savings)
Article 83-3 (Requirements, etc. for Deposits in Cooperatives, etc.)
Articles 84 through 91 Deleted.
Article 92 Deleted.
Article 92-2 Deleted.
Article 92-3 Deleted.
Article 92-4 Deleted.
Article 92-5 Deleted.
Article 92-6 Deleted.
Article 92-7 Deleted.
Articles 92-8 through 92-10 Deleted.
Article 92-11 (Special Taxation on Investment Trusts, etc. for Exclusive Use of Overseas Koreans)
Article 92-12 Deleted.
Article 92-13 (Non-Taxation on Asset-Building Savings)
Article 93 (Special Taxation for High-Yield, High-Risk Investment Trusts, etc.)
Article 93-2 (Income Deductions for Long-Term Collective Investment Securities Savings)
Article 93-3 (Special Taxation for Collective Investment Schemes Only for Investment in Foreign Stocks)
Article 93-4 (Special Taxation for Individual Savings Accounts)
SECTION 10 Special Taxation for Stabilization of People's Livelihood
Article 94 (Tax Credits for Investment in Facilities for Promoting Workers' Welfare)
Article 95 (Tax Credits for Monthly Rents)
Article 96 (Tax Reduction or Exemption for Small-Housing Rental Business Operators)
Article 97 (Reduction or Exemption of Capital Gains Tax for Long-Term Rental Housing Units)
Article 97-2 (Special Cases for Capital Gains Tax Reduction or Exemption for Newly-Built Rental Houses)
Article 97-3 (Special Taxation for Capital Gains Tax on Quasi-Public Rental Housing, etc.)
Article 97-4 (Special Taxation for Capital Gains Tax on Long-Term Rental Housing Units)
Article 97-5 (Reduction or Exemption of Capital Gains Tax for Quasi-Public Rental Housing Units, etc.)
Article 97-6 (Special Taxation, etc. on In-Kind Investors in Real Estate Investment Companies for Rental Housing)
Article 97-7 (Special Taxation on Land Transferred to Commercial Rental Business Operators)
Article 97-8 (Special Taxation on In-Kind Investors in Publicly-Offering Real Estate Investment Companies)
Article 98 (Special Taxation for Unsold Housing Units)
Article 98-2 (Special Taxation on Capital Gains Tax for Acquisition of Unsold Local Housing Units)
Article 98-3 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
Article 98-4 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units Located outside Seoul Metropolitan Area)
Article 98-5 (Special Taxation for Capital Gains Tax on Purchasers of Completed but Unsold Housing Units)
Article 98-6 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
Article 98-7 (Special Taxation for Capital Gains Tax on Purchasers of Completed but Unsold Housing Units)
Article 99 (Reduction or Exemption of Capital Gains Tax for Purchasers of Newly-Built Houses)
Article 99-2 (Special Taxation for Capital Gains on Purchasers of Newly-Built Houses, etc.)
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 Purchasers of Houses, etc. in Agricultural and Fishing Villages)
Article 99-5 (Special Cases of Extinction of Liability of Small Individual Enterprisers to Pay Tax for which Disposition of Deficit Was Issued)
Article 99-6 (Special Taxation, etc. for Delinquent Taxes, etc. of Resurgent Small or Medium Entrepreneurs)
Article 99-7 (Special Taxation for Lease on Deposit Basis without Large Sum of Key Money)
Article 100 (Scope, etc. of Housing Subsidies)
SECTION 10-2 Special Taxation for Heightening Willingness to Work
Article 100-2 (Scope of Dependent Children and Persons Eligible for Applying for Labor Encouragement Subsidies)
Article 100-3 (Scope of Annual Gross Income)
Article 100-4 (Scope of One Household and Guidelines for Determining Property)
Article 100-5 (Determination on Dependent Children)
Article 100-6 (Calculation, etc. of Labor Encouragement Subsidies)
Article 100-7 (Documentation, etc. Required for Filing Applications)
Article 100-8 (Determination of Labor Encouragement Subsidies)
Article 100-9 (Refund, etc. of Labor Encouragement Subsidies)
Article 100-10 (Restriction on Refund of Labor Encouragement Subsidy)
Article 100-11 (Penalty Tax)
Article 100-12 (Confirmation and Investigation)
Article 100-13 (Manners in which Details of Financial Transactions are Requested)
Article 100-14 (Scope of Organizations or Institutions and Kinds of Data)
SECTION 10-3 Special Taxation for Partnership Firms
Article 100-15 (Scope of Application of Special Taxation for Partnership Firms)
Article 100-16 (Application for Eligibility for or Waiver of Special Taxation for Partnership Firms)
Article 100-17 (Rate of Allocation of Profits and Losses)
Article 100-18 (Calculation and Allocation of Income and Deficits of Partnership Firms)
Article 100-19 (Calculation and Allocation of Tax Amount of Partnership Firms)
Article 100-20 (Transactions between Partnership Firm and Its Partners)
Article 100-21 (Adjustment of Value of Equity Shares)
Article 100-22 (Calculation of Capital Gains of Equity of Partnership Firms)
Article 100-23 (Reason for Allocating Asset Presumed Loss)
Article 100-24 (Reporting on Details of Calculation and Allocation of Income of Partnership Firms)
Article 100-25 Deleted.
Article 100-26 (Additional Tax)
Article 100-27 (Provisions Applied Correspondingly)
SECTION 10-4 Special Taxation for Encouragement of Children
Article 100-28 (Persons Eligible to Apply for Child Care Subsidies)
Article 100-29 (Calculation, etc. of Child Care Subsidies)
Article 100-30 (Applications for Child Care Subsidies and Accompanying Documents)
Article 100-31 (Application Mutatis Mutandis, etc. to Matters Related to Child Care Subsidies)
Articles 100-32 through 100-35 Deleted.
SECTION 11 Special Taxation for other Direct National Taxes
Article 101 Deleted.
Article 102 (Application for Reduction of or Exemption from Tax on Income from Forest Development)
Article 103 Deleted.
Article 104 (Special Taxation for Special Purpose Companies for Recapitalization)
Article 104-2 Deleted.
Article 104-3 Deleted.
Article 104-4 (Scope of Profit-Making Businesses of Rearrangement Project Associations)
Article 104-5 (Tax Credits for Electronic Returns)
Article 104-6 (Inclusion of Reserve Funds for Participation in EXPO 2012 Yeosu in Deductible Expenses)
Article 104-7 (Special Cases concerning Calculating Corporate Tax Base for Shipping Enterprises)
Articles 104-8 and 104-9 Deleted.
Article 104-10 (Special Taxation for Credit Rehabilitation Services Companies)
Article 104-11 (Scope of Confucian Schools and Religious Organizations Eligible for Special Taxation of Gross Real Estate Tax)
Article 104-12 (Method of Calculating Tax Amount of Special Provisions on Taxation of Gross Real Estate Tax on Confucian Schools and Religious Organizations)
Article 104-13 (Report on Special Cases of Taxation of Gross Real Estate Tax for Confucian Schools and Religious Organizations)
Article 104-14 (Application, etc. for Tax Credit for Third Party Logistics Expenses)
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 (Tax Credits for Specific Educational Expenses, etc. of University or College)
Article 104-18 (Special Provisions concerning Taxation for Land Acquired by Housing Construction Business Operator)
Article 104-19 (Special Taxation for Corporate Tax on Consolidation of Korea National Housing Corporation and Korea Land Corporation)
Article 104-20 (Special Taxation for Establishment and Operation of Corporate Sport Teams)
Article 104-21 (Tax Reductions or Exemptions for Overseas Korean Enterprises on their Return to Korea)
Article 104-22 (Tax Credits for Electronic Commerce of Petroleum Products)
Article 104-23 (Inclusion of Claims in Deductible Expenses Following Revocation of Authorization for Establishment, etc. of Rearrangement Project Associations)
Article 104-24 (Special Taxation on Dividend Income from Stocks of High Dividend Companies)
Article 104-25 (Special Taxation for 2018 PyeongChang Olympic and Paralympic Winter Games)
CHAPTER III INDIRECT NATIONAL TAXES
Article 105 (Application of Zero Rate of Value-Added Tax)
Article 106 (Exemption, etc. from Value-Added Tax)
Article 106-2 Deleted.
Article 106-3 (Special Taxation for Value-Added Tax on Gold Bullion Trade)
Article 106-4 (Approval, Alteration, and Withdrawal, etc. for Gold Bullion Trade)
Article 106-5 (Issuance of Tax Invoices for Gold Bullion Trade, and Methods of Filing Returns, etc.)
Article 106-6 (Business Operators Subject to Offering Security for Tax Payment)
Article 106-7 (Amount of Security for Tax Payment and Period of Security for Tax Payment)
Article 106-8 (Time and Procedures, etc. for Offering Security for Tax Payment)
Article 106-9 (Special Taxation for Payment of Value-Added Tax by Purchasers of Gold-Related Products)
Article 106-10 Deleted.
Article 106-11 (Submission of Statements of Transactions of Gold Bullion, etc.)
Article 106-12 Deleted.
Article 106-13 (Special Taxation for Payment of Value-Added Tax by Purchasers of Scrap, etc.)
Article 107 (Refund of Value-Added Tax to Foreign Business Operators)
Article 108 (Refund of Value-Added Tax to Diplomats, etc.)
Article 109 (Application of Reciprocity to Foreign Business Operators for Special Taxation of Indirect Taxes)
Article 109-2 (Special Cases concerning Value-Added Tax for Foreign Tourists, etc.)
Article 109-3 (Special Cases concerning Refunds of Value-Added Tax to Foreign Tourists Provided with Medical Services for Cosmetic Surgeries)
Article 110 (Special Cases concerning Deduction of Input Tax Amount for Value-Added Tax on Recycled Waste Resources, etc.)
Article 110-2 (Special Cases Concerning Deduction of Input Tax Amount for Value-Added Tax on Scrap, etc. of Business Operators of Scrap, etc.)
Article 111 (Reduction or Exemption of Individual Consumption Tax, etc. for Replacing Decrepit Diesel Motor Vehicles)
Article 111-2 (Scope, etc. of Participants in EXPO 2012 Yeosu Korea)
Article 112 (Exemption from Individual Consumption Tax for Foreigners)
Article 112-2 (Refund of Traffic, Energy and Environment Tax and Individual Consumption Tax on Fuel for Compact Motor Vehicles)
Article 112-3 (Reduction or Exemption of Individual Consumption Tax, etc. on Taxi Fuel)
Article 112-4 (Special Cases concerning Refund of Individual Consumption Tax, etc. on Fuel of Motor Vehicles for Diplomats, etc.)
Article 112-5 (Grounds for Exemption from Collection of Individual Consumption Tax on Transfer, etc. of Diplomats' Tax-Exempt Vehicles)
Article 112-6 (Institutions Submitting Data for Management of Tax-Free Petroleum, etc., Kinds of Data, etc.)
Article 113 (Exemption from Liquor Tax on Goods Sold to Military Personnel, etc.)
Article 114 (Exemption from Stamp Tax)
Article 115 (Exemption from Securities Transaction Tax)
Article 115-2 (Standards, etc. for Reduction or Exemption of Customs Duties for Overseas Korean Enterprises on their Return to Korea)
CHAPTER IV Deleted.
Article 116 Deleted.
CHAPTER V SPECIAL TAXATION FOR FOREIGNERS' INVESTMENT, ETC.
Article 116-2 (Standards, etc. for Tax Reduction or Exemption)
Article 116-3 (Decision on Reduction or Exemption of Corporate Tax, etc.)
Article 116-4 (Reporting, etc. on Commencement of Business)
Article 116-5 (Exemption from Customs Duties, etc.)
Article 116-6 (Tax Reduction or Exemption for Capital Increase)
Article 116-7 (Additional Collection of Corporate Tax, etc.)
Article 116-8 (Additional Collection of Customs Duties, etc.)
Article 116-9 (Additional Collection of Acquisition Tax, etc.)
Article 116-10 (Exemption from Additional Tax Collection)
Article 116-11 (Notification, etc. of Causes for Additional Collection of Taxes)
Article 116-12 Deleted.
Article 116-13 (Entrustment of Authority)
CHAPTER V-2 SPECIAL TAXATION TO PROMOTE JEJU FREE INTERNATIONAL CITY
Article 116-14 (Reduction or Exemption of Corporate Tax, etc. for Enterprises that Occupy Jeju Science Park)
Article 116-15 (Reduction or Exemption of Corporate Tax, etc. for Enterprises that Occupy Jeju Investment Promotion Zone or Jeju Free Trade Zone)
Article 116-16 (Exemption from Customs Duties on Imported Goods of Companies Located in Jeju High-tech Science and Technology Complex)
Article 116-17 (Additional Collection of Reduced or Exempted Tax Amount from Companies Located in Jeju Investment Promotion Zone or Jeju Free Trade Zone)
Article 116-18 (Notification, etc. of Causes for Additional Collection of Taxes)
Articles 116-19 and 116-20 Deleted.
CHAPTER V-3 SPECIAL TAXATION TO DEVELOP ENTERPRISE CITIES AND TO SUPPORT REGIONAL DEVELOPMENT PROJECT ZONES, ETC.
Article 116-21 (Reduction or Exemption of Corporate Tax, etc. for Start-Up Enterprises, etc. in Enterprise City Development Zones, etc.)
Article 116-22 (Post Management of Special Taxation for Golf Courses in Enterprise Cities)
Article 116-23 (Additional Collection of Reduced or Exempted Tax Amount)
Article 116-24 (Notification, etc. of Causes for Additional Collection of Taxes)
CHAPTER V-4 SPECIAL TAXATION TO SUPPORT ASIAN CULTURAL HUB CITY
Article 116-25 (Reduction or Exemption of Corporate Tax, etc. for Enterprises that Occupy Investment Promotion Zone in Asian Cultural Hub City)
CHAPTER V-5 SPECIAL TAXATION TO CREATE AND DEVELOP FINANCIAL HUBS
Article 116-26 (Reduction or Exemption of Corporate Tax, etc. for Enterprises, etc. Incorporated in Financial Hubs)
CHAPTER V-6 SPECIAL TAXATION TO SUPPORT HIGH-TECH MEDICAL COMPLEXES
Article 116-27 (Reduction or Exemption of Corporate Tax, etc. for Medical Research and Development Institutions, etc. that Occupy High-Tech Medical Complexes)
CHAPTER V-7 SPECIAL TAXATION FOR RESTRUCTURING OF THE NATIONAL AGRICULTURAL COOPERATIVE FEDERATION
Article 116-28 (Special Taxation for Split, etc. of National Agricultural Cooperative Federation)
CHAPTER V-8 SPECIAL TAXATION FOR RESTRUCTURING OF NATIONAL FEDERATION OF FISHERIES COOPERATIVES
Article 116-29 (Special Taxation for Division, etc. of National Federation of Fisheries Cooperatives)
CHAPTER V-9 SPECIAL TAXATION FOR BUSINESS RESTRUCTURING PLANS
Article 116-30 (Special Taxation for Assets Sold by Domestic Corporations to Pay Financial Debts)
Article 116-31 (Special Taxation for Assumption and Payment of Debts)
Article 116-32 (Special Taxation for Corporate Tax, etc. following Transfer of Assets of Stockholders, etc.)
Article 116-33 (Special Taxation for Gains from Debt Relief of Corporations Implementing Business Restructuring Plans)
Article 116-34 (Special Taxation for Exchange of Stocks, etc. between Enterprises)
Article 116-35 (Special Taxation for Transfer of Redundant Assets following Merger)
CHAPTER VI OTHER SPECIAL TAXATION
SECTION 1 Special Taxation for Legalization of Tax Base
Article 117 Deleted.
Article 117-2 Deleted.
Article 117-3 (Deduction of Medical Expenses, etc. for Compliant Business Operators)
Article 117-4 (Tax Credits for Increased Revenue, etc. of Business Operators of Copper Scrap, etc.)
Article 118 Deleted.
Article 119 Deleted.
Article 120 Deleted.
Article 121 Deleted.
Article 121-2 (Income Deduction for Amount Spent on Credit Cards, etc.)
Article 121-3 (Special Taxation for Cash Receipt Service Operators and Cash Receipt Merchants)
Article 121-4 Deleted.
Article 121-5 (Confirmation, etc. of Cash Transactions)
Article 121-6 (Tax Deduction for Expenses Incurred in Verifying Compliant Filing)
Article 121-7 (Special Taxation for Gold Bullion Traded in Spot Gold Markets)
SECTION 2 Restriction, etc. of Special Taxation
Article 122 (Scope of Underreported Income)
Article 123 (Elimination of Tax Credits for Investment, etc.)
Article 124 (Exclusion from Tax Reduction or Exemption for Investment in Overconcentration Control Region of Seoul Metropolitan Area)
Article 125 Deleted.
Article 126 (Exclusion from Reduction of, or Exemption from, Tax Short of Minimum Tax)
Article 127 Deleted.
Article 128 Deleted.
Article 129 Deleted.
Article 130 (Special Cases concerning Exclusion of Entertainment Expenses from Deductible Expenses)
Article 131 Deleted.
Article 132 (Rental Security Deposits, etc. Deemed Gross Income)
Article 133 Deleted.
Article 133-2 (Special Taxation for Development of Submarine Mineral Resources)
Article 134 (Scope, etc. of Real Estate Registered under Actual Titleholder's Name)
Article 134-2 (Procedures for Application of 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 135 (Ex Ante and Ex Post Management of Special Taxation)
Article 135-2 (Designation of Institutions Specialized in Surveys and Research for Assessment, etc. of Special Taxation)
Article 135-3 (Preparation of Tax Expenditure Budget)
Article 136 (Separate Accounting)
Article 136-2 (Tax Credits Carried-Forward)
Article 137 (Additional Collection of Amount of Tax Reduced or Exempted)
Article 138 (Special Cases concerning Asset Revaluation for Public Offering)