Corporate Tax Act — Article 118 (Preparation and keeping of stockholder register)

A domestic corporation (excluding a non-profit domestic corporation) shall prepare and keep a stockholder register or employee register stating the matters prescribed by Presidential Decree, such as names, addresses, and resident registration numbers (referring to the names, locations of the headquarters of corporations, and the business registration numbers if such stockholders or employees are corporations) of the stockholders or employees (referring to employees of a limited liability company; hereafter the same shall apply in this Article).[This Article Wholly Amended on Dec. 30, 2010]