(1) When either of the following domestic corporations files a return on the tax base and amount of corporate tax in accordance with Article 60 for compliant tax payment, such corporation shall submit a certificate of confirmation issued by any of the persons specified by Presidential Decree, such as a certified public tax accountant, to the effect that the person confirms the reasonableness of the tax base amount computed according to the books of accounts and evidentiary documents kept and recorded in accordance with Articles 112 and 116 (hereinafter referred to as "certificate of confirmation of compliant filing"), as prescribed by Presidential Decree, in addition to the documents specified in Article 60 (2); provided, a domestic corporation audited by an auditor in accordance with Article 4 of the Act on External Audit of Stock Companies need not submit such certificate of confirmation: <Amended on Dec. 24, 2018; Dec. 21, 2021>
1. A domestic corporation whose main business is real estate lease business and who meets the criteria prescribed by Presidential Decree;
2. A domestic corporation, where a business operator subject to confirmation of compliant filing under Article 70-2 (1) of the Income Tax Act has converted his or her business into a domestic corporation by any of the methods prescribed by Presidential Decree, such as in-kind investment of business assets (limited to a domestic corporation in which case three years have not passed yet since it was converted into a corporation as at the end of the pertinent business year);
3. A domestic corporation that has acquired the business operated by another domestic corporation converted pursuant to subparagraph 2 in the manner prescribed in the same subparagraph (limited to cases where it is within three years from the date of conversion prescribed in the same subparagraph, and the domestic corporation is still operating the acquired business as of the end of its business year).
(2) Where the head of the tax office having jurisdiction over the place of tax payment finds any defect or error in a certificate of confirmation of compliant filing submitted in accordance with paragraph (1), he or she may request to amend such certificate. <Amended on Dec. 24, 2018>
(3) Except as otherwise provided in paragraphs (1) and (2), matters necessary for the submission of a certificate of confirmation of compliant filing, etc. shall be prescribed by Presidential Decree. <Amended on Dec. 24, 2018>[This Article Added on Dec. 19, 2017]