Where necessary for determining a related party and controlling stockholder, etc. prescribed by Presidential Decree, the Commissioner of the National Tax Service may request the Minister of the National Court Administration to provide computerized registration data in Article 11 (4) of the Act on the Registration, etc. of Family Relationships. In such cases, the Minister of the National Court Administration, upon receipt of such request, shall comply therewith, except in extenuating circumstances.[This Article Added on Dec. 24, 2018]
Laws › Corporate Tax Act › CHAPTER VI SUPPLEMENTARY PROVISIONS
Corporate Tax Act — Article 122-2 (Request for computerized registration data)
법인세법 제122조의2
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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