@Articles 66 (excluding the proviso to paragraph (3)), 67, 70, 71, 73, 73-2 and 74 shall apply mutatis mutandis to determination, correction, collection, and refund of corporate tax on income for each consolidated business year. <Amended on Dec. 20, 2016; Dec. 24, 2018>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 24, 2018]
Laws › Corporate Tax Act › SECTION 5 Determination, Correction, and Collection
Corporate Tax Act — Article 76-20 (Determination, correction, and collection of consolidated corporate Tax)
법인세법 제76조의20
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.