(1) Where a domestic corporation fails to pay all or part of tax payable as corporate tax on income for each business year under Article 64, the head of the tax office having jurisdiction over the place of tax payment shall collect the unpaid corporate tax in accordance with the National Tax Collection Act. <Amended on Jan. 1, 2013>
(2) Where a domestic corporation fails to pay all or part of interim tax payable under Articles 63 and 63-2, the head of the tax office having jurisdiction over the place of tax payment shall collect the unpaid interim tax in accordance with the National Tax Collection Act; provided, where the corporation which fails to pay interim tax falls under Article 63-2 (2) 2, the head of the tax office shall determine and collect the interim tax in accordance with the National Tax Collection Act. <Amended on Jan. 1, 2013; Dec. 24, 2018>
(3) Where a person liable for withholding referred to in Articles 73 and 73-2 fails to withhold tax or to pay withheld tax by the payment deadline, the head of the tax office having jurisdiction over the place of tax payment shall, without delay, collect the sum of the amount of tax to be withheld and paid by a person liable for withholding and additional tax added under Article 47-5 (1) of the Framework Act on National Taxes from the person liable for withholding as corporate tax; provided, where the person liable for withholding has failed to withhold tax and the relevant tax obligor has paid corporate tax, the head of such tax office shall only collect additional tax from the person liable for withholding. <Amended on Dec. 31, 2011; Dec. 24, 2018>
(4) Where the amount of corporate tax collected as interim payment, occasionally imposed, or withheld under Article 63, 63-2, 69, 73, or 73-2 exceeds the amount of corporate tax on income for each business year (including additional tax), the head of the tax office having jurisdiction over the place of tax payment shall refund the excess or appropriate it for national taxes and forced collection charge under Article 51 of the Framework Act on National Taxes. <Amended on Dec. 24, 2018; Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]