Except as provided in this Act, matters necessary for the calculation of the amount of liquidation income of a domestic corporation shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Corporate Tax Act › SECTION 1 Tax Base and Calculation Thereof
Corporate Tax Act — Article 82 (Detailed rules for calculation of amount of liquidation income)
법인세법 제82조
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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