Corporate Tax Act — Article 67 (Disposal of income)

In filing a report on determining or correcting the following corporate tax bases, the amount included in the calculation of gross income or not included in deductible expenses shall be disposed of as a bonus, dividends, or other outflows from or reserves held by the relevant company to the persons to whom it reverts, as prescribed by Presidential Decree:

1. Reporting under Article 60;

2. Determining or correcting in Article 66 or 69;

3. A revised return filed pursuant to Article 45 of the Framework Act on National Taxes.[This Article Wholly Amended on Dec. 24, 2018]