Corporate tax on liquidation income of a domestic corporation shall be the amount of tax calculated by applying the tax rate stipulated in Article 55 (1) to the tax base stipulated in Article 77.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Corporate Tax Act › SECTION 2 Calculation of Tax
Corporate Tax Act — Article 83 (Tax rate)
법인세법 제83조
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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