A consolidated parent corporation shall pay an amount computed by adding the total amounts calculated by applying mutatis mutandisArticles 75, 75-2 through 75-9 to each consolidated corporation, in addition to the amount of corporate tax on income for each consolidated business year. <Amended on 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 76-21 (Additional tax of consolidated corporations)
법인세법 제76조의21
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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