(1) A corporation (excluding a partnership corporation, etc. prescribed by Presidential Decree) whose stocks, etc. changes during a business year shall submit a detailed statement of changes in stocks, etc. to the head of the tax office having jurisdiction over the place of tax payment by the filing deadline specified in Article 60, as prescribed by Presidential Decree.
(2) Paragraph (1) shall not apply to any of the following stocks, etc.: <Amended on Dec. 31, 2011>
1. A corporation prescribed by Presidential Decree among listed-stock corporations: Stocks, etc. held by the stockholders, etc., other than a controlling stockholder (including any related party thereof);
2. A corporation, other than those referred to in subparagraph 1: Stocks, etc. held by a minority stockholder of the relevant corporation.
(3) The scope of a controlling stockholder and a minority stockholder referred to in paragraph (2) and other necessary matters shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]