(1) Any of the following corporations are liable to pay corporate tax on any income pursuant to this Act: <Amended on Dec. 30, 2010>
1. A domestic corporation;
2. A foreign corporation which has income from a domestic source.
(2) The State and local governments (including local government associations; hereinafter the same shall apply) among domestic corporations are not liable to pay corporate tax on any income. <Amended on Dec. 24, 2018>
(3) Consolidated corporations are jointly liable to pay corporate tax (including corporate tax on capital gains from the transfer of land, etc. referred to in Article 55-2 by each consolidated corporation and corporate tax computed by applying special tax provisions for promoting investment and collaborative cooperation under Article 100-32 of the Act on Restriction on Special Cases concerning Taxation) on income for each consolidated business year under Article 76-14 (1). <Amended on Dec. 30, 2010; Dec. 23, 2014; Dec. 19, 2017; Dec. 24, 2018>
(4) Any person who withholds corporate tax under this Act is liable to pay the relevant corporate tax. <Amended on Dec. 24, 2018>[Title Amended on Dec. 24, 2018][Moved from Article 2; previous Article 3 moved to Article 4 <Dec. 24, 2018>]