The purpose of this Act is to impose taxes fairly, ensure the proper fulfillment of tax liability and contribute to facilitating collection of fiscal revenue, by prescribing the requisition and procedures for imposing corporate tax.[This Article Added on Dec. 24, 2018][Previous Article 1 moved to Article 2 <Dec. 24, 2018>]
Laws › Corporate Tax Act › CHAPTER I GENERAL PROVISIONS
Corporate Tax Act — Article 1 (Purpose)
법인세법 제1조
This English translation is based on the Korean text effective 2025-03-14. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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