(1) The acquisition value of assets acquired by a domestic corporation through purchase, manufacture, exchange, and donation, or by other means shall be any of the following amounts: <Amended on Dec. 24, 2018; Dec. 31, 2022>
1. For assets purchased from another person (excluding financial assets prescribed by Presidential Decree): The amount of the purchase price plus any incidental costs;1-2. Stocks, etc. prescribed by Presidential Decree, as stocks, etc. acquired by a domestic corporation by taking over a foreign subsidiary: An amount determined by Presidential Decree in consideration of the amount of dividend income not included in gross income pursuant to Article 18-4, retained earnings of the foreign subsidiary at the time of acquisition;
2. For assets acquired through the corporation's own manufacture, production, construction, or by other means corresponding thereto: The amount of the product cost plus any incidental costs;
3. For assets, other than those referred to in subparagraphs 1 and 2, the amount prescribed by Presidential Decree as at the time of acquisition.
(2) Matters necessary for calculating the acquisition value of assets, such as the scope of purchase price and incidental costs under paragraph (1), shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]