(1) No capital of a company becoming a wholly owning parent company shall be increased in excess of the amount obtained by subtracting the following amounts from the amount of current net assets of the company becoming a wholly owned subsidiary on the date of share swap: <Amended by Act No. 10600, Apr. 14, 2011; Act No. 13523, Dec. 1, 2015>
1. The value of money or other assets to be provided to the shareholders of the company becoming a wholly owned subsidiary;
2. The total amount of the book value of the company's treasury shares to be transferred to the shareholders of the company becoming a wholly owned subsidiary pursuant to Article 360-3 (3) 2.
(2) In cases where a company becoming a wholly owning parent company already owns the shares of a company becoming a wholly owned subsidiary prior to share swap, the capital of the company becoming the wholly owning parent company shall not be increased in excess of the limit of amount obtained by subtracting the amounts falling under the subparagraphs of paragraph (1) from the amount derived from multiplying the amount of current net assets of the company becoming the wholly owned subsidiary on the date of share swap by the rate of the number of shares to be transferred to the company becoming the wholly owning parent company due to the share swap with the total number of shares issued by the relevant company. <Amended by Act No. 10600, Apr. 14, 2011>[This Article Newly Inserted by Act No. 6488, Jul. 24, 2001]