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| Article 151 (Tax Bases and Tax Rates) |
| (1) | The amount of local education tax shall be calculated as follows: <Amended by Act No. 10416, Dec. 27, 2010; Act No. 11617, Jan. 1, 2013; Act No. 12153, Jan. 1, 2014> |
| 1. | With respect to acquired articles (excluding cases falling under Article 15 (2)): 20/100 of the amount calculated (in cases falling under Article 11 (1) 8, the amount calculated by applying a tax rate calculated by multiplying the relevant tax rate by 50/100) by applying the tax rates derived by subtracting 20/1000 of the tax rates stipulated under Articles 11 (1) 1 through 7 and 12 (referring to the separated determined tax rate by the relevant municipal ordinance pursuant to Article 14, if any; hereinafter the same shall apply) from the said tax rates to the tax base under Article 10: |
| (a) | Cases falling under Article 13 (2), (3), (6) or (7): 300/100 of the amount of local education tax calculated according to a method of computation under the main sentence other than each item of this subparagraph; |
| (b) | Where acquisition tax is reduced or exempted pursuant to the Restriction of Special Local Taxation Act, the Restriction of Special Taxation Act and municipal ordinance on Local Tax Reduction or Exemption (hereinafter referred to as "Acts or subordinate statutes on local tax reduction or exemption"): |
| (ⅰ) | Where Acts or subordinate statutes on local tax reduction or exemption stipulate the reduction or exemption rate of local resource and facility tax: An amount remaining after reducing or exempting the amount of local education tax calculated according to the method of computation under the main sentence of this subparagraph at the relevant rate of reduction and exemption of acquisition tax; |
| (ⅱ) | Where Acts or subordinate statutes on local tax reduction or exemption stipulate the rates of acquisition tax different from those rates stipulated in this Act: An amount of local education tax calculated according to the method of computation under the main sentence other than each item of this subparagraph, notwithstanding the relevant rate of acquisition tax: |
| (c) | Where items (a) and (b) are concurrently applied: An amount obtained by adding each amount of tax calculated by applying items (a) and (b); |
| 2. | 20/100 of the amount of registration and license tax on registration to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption; |
| 3. | 40/100 of the amount of leisure tax to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption; |
| 4. | 50/100 of the amount of tobacco consumption tax to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption; |
| 5. | 10/100 of the amount of per capita portion of resident tax to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption: |
| 6. | 20/100 of the amount of property tax (excluding the amount of property tax under Article 112 (1) 2 and paragraph (2) of the same Article) to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption; |
| 7. | 30/100 of the amount of automobile tax to be paid under this Act and Acts and subordinate statutes on local tax reduction and exemption. |
| (2) | The head of a local government may increase or decrease the rate of local education tax within 50/100 of the standard tax rates under paragraph (1) (excluding subparagraph 3 of the same paragraph), as stipulated by municipal ordinance of the relevant local government, where necessary for raising funds to invest in local education. |
| (3) | In applying paragraph (1) 5 to a |
| (4) | In applying paragraph (1) 5, where at least two Sis or Guns are integrated pursuant to Article 4 (1) of the Local Autonomy Act and become a local government corresponding to a |