None of the following taxes and public charges shall be included in deductible expenses for the purpose of calculating the amount of income of a domestic corporation for each business year: <Amended on Dec. 29, 2000; Dec. 31, 2001; Dec. 30, 2006; Dec. 31, 2007; Dec. 26, 2008; Jan. 30, 2009; Jan. 1, 2010; Dec. 30, 2010; Jan. 1, 2014; Dec. 22, 2020; Dec. 29, 2020; Dec. 21, 2021; Dec. 31, 2022; Dec. 31, 2024>
1. Corporate tax (including the amount of tax paid abroad on the income dividend not included in gross income under Article 18-4 and the amount of foreign corporate tax eligible for a tax credit under Article 57) or pro rata local income tax paid or payable for each business year, the amount of tax paid or payable (including penalty tax) due to non-performance of duties prescribed by tax-related Acts, and the input tax of value-added tax (excluding the amount of tax exempt from value-added tax or in circumstances prescribed by Presidential Decree);
2. An amount in arrears of the individual consumption tax or liquor tax on the products carried out, but unsold; provided, this shall not apply where an amount equivalent to such amount of tax is added to the value of such products;
3. Fines, penalties (including an amount equivalent to fines or penalties stated on a dispositions notice), administrative fines (including penalties and fines), surcharges, and forced collection charge;
4. Public charges that are not mandatory under statutes and regulations;
5. Public charges imposed on the grounds of non-performance of duties, or any violations of prohibitions or restrictions under the statutes and regulations;
6. Amount paid or payable to a consolidated parent corporation or consolidated subsidiary pursuant to Article 76-19 (2) or (3).[Title Amended on Dec. 30, 2010]