(1) Where there are two or more trustees under Article 50 of the Trust Act in one corporate taxable trust property, a person reported as a trustee who mainly handles trust affairs (hereinafter referred to as "representative trustee") among the trustees under Article 109 or 109-2 shall pay corporate tax on the income that reverts to the corporate taxable trust property.
(2) Trustees other than the representative trustee prescribed in paragraph (1) shall jointly pay corporate taxes related to the corporate taxable trust property.[This Article Added on Dec. 22, 2020]