(1) A consolidated parent corporation whose consolidated fiscal year exceeds 6 months shall pay the amount calculated by selecting one of the following methods (hereinafter referred to as "consolidated interim tax amount" in this Chapter) from the start date of each consolidated fiscal year to the day 6 months elapse after the start date of each consolidated fiscal year to the tax office, etc. having jurisdiction over the place of tax payment, within 2 months from the date of the interim tax payment period: Provided, That if a consolidated parent corporation or consolidated subsidiary corporation is a domestic corporation belonging to a public disclosure target enterprise group under Article 31, Paragraph 1 of the "Act on Monopoly Regulation and Fair Trade" as of the end date of the previous consolidated fiscal year (excluding corporations prescribed by Presidential Decree in consideration of sales by industry, etc.), the consolidated interim tax amount calculated by the method in Paragraph 2 shall be paid to the tax office, etc. having jurisdiction over the place of tax payment: <Amended on December 24, 2018, December 31, 2024>
1. By the standard of the calculated tax for the immediately preceding consolidated business year: Consolidated interim tax = (A ? B ? C) ? 6/DA: The amount of calculated consolidation tax determined as corporate tax (including penalty tax, but excluding corporate tax on capital gains on the transfer of land, etc. under Article 55-2 and corporate tax computed by applying special tax provisions for promoting investment and collaborative cooperation under Article 100-32 of the Restriction of Special Taxation Act) for the consolidated business year immediately preceding the relevant consolidated business year.B: The amount of corporate tax reductions or exemptions (excluding the amount deducted from income) granted in the consolidated business year immediately preceding the relevant consolidated business year.C: The total amount of withholding tax paid as corporate tax by each consolidated corporation in the consolidated business year immediately preceding the relevant consolidated business year.D: The number of months for the relevant business year (the number of months shall be calculated by calendar, and the number of days less than one month shall be deemed one month.)2. Method based on the corporate tax amount for the relevant interim prepayment period. Consolidated interim tax = (A ? B ? C)A: The amount of corporate tax calculated by applying Article 76-15, deeming the relevant interim prepayment period to be one business year.B: The amount of tax reduced or exempted during the relevant interim tax prepayment period (excluding the amount deducted from income).C: The total amount of withholding tax paid by each consolidated corporation as corporate tax during the interim prepayment period(2) Notwithstanding the main clause of paragraph (1), the consolidated interim tax amount shall be calculated by the methods classified in the relevant subparagraphs, in any of the following cases: <Amended on Dec. 31, 2024>
1. Where the consolidated interim tax amount is not paid by the deadline for interim tax payment under the main clause, with the exception of the subparagraphs, of paragraph (1) (excluding cases falling under the proviso, with the exception of the subparagraphs, of paragraph (1) or under any item of subparagraph 2 of this paragraph): The method provided in paragraph (1) 1;
2. In any of the following cases: The method in paragraph (1) 2:(a) Where there is no consolidated calculated tax amount (excluding penalty tax) fixed as corporate tax for the immediately preceding consolidated business year;(b) Where the calculated consolidated tax amount for the immediately preceding consolidated business year is not finalized by the expiration date of the relevant interim prepayment period.
(3) In applying paragraphs (1) and (2), where the consolidated tax return system is first applied, the total amount of interim tax calculated under Article 63-2 of each consolidated corporation shall be the consolidated interim tax, and where a consolidated corporation is added under Article 76-11 (1), the total amount of the consolidated interim tax calculated under paragraphs (1) and (2) and the interim tax calculated under Article 63-2 of the added consolidated corporation shall be the consolidated interim tax. <Amended on Dec. 24, 2018>
(4) In applying paragraphs (1) and (2), where a consolidated corporation ceases to be a wholly controlled subsidiary or is dissolved (excluding where the consolidated tax payment system is applied under the proviso to Article 76-12 (1)) before the interim prepayment period expires, the relevant consolidated parent corporation may pay tax after subtracting an amount prescribed by Presidential Decree (hereafter in this Chapter, referred to as "interim tax by consolidated corporation"), which reverts to the interim tax of the consolidated corporation. <Amended on Dec. 31, 2011; Dec. 24, 2018 Dec. 31, 2022>
(5) Articles 63-2 (5) and 64 (2) shall apply mutatis mutandis to the payment of consolidated interim tax. <Amended on Dec. 24, 2018>[This Article Wholly Amended on Dec. 30, 2010]