With respect to the trustee of a trust (hereinafter referred to as "trustee subject to corporate tax") who pays a corporate tax on trust property deemed to be a domestic corporation pursuant to Article 5 (2) (hereinafter referred to as "corporate taxable trust property") and the income attributable thereto, the provisions of this Chapter shall prevail over the provisions of Chapters 1 and 2.[This Article Added on Dec. 22, 2020]
Laws › Corporate Tax Act › SECTION 1 Common Provisions
Corporate Tax Act — Article 75-10 (Application relationship)
법인세법 제75조의10
This English translation is based on the Korean text effective 2025-03-14. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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