(1) Where a domestic corporation (excluding a corporation referred to in each subparagraph of Article 51-2 (1) or Article 104-31 (1) of the Act on Restriction on Special Cases concerning Taxation) falls under any of the following cases, it shall file a report thereon with the head of the tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree, within one month from the last day of the month in which the date prescribed in the applicable subparagraph falls; provided, subparagraph 2 shall not apply where a corporation liquidates according to the liquidation process prescribed in Article 80 of the State Property Act: <Amended on Dec. 31, 2011; Dec. 22, 2020>
1. Where some residual assets are distributed to stockholders, etc. prior to the determination of the value of the residual assets from dissolution: The date of the distribution;
2. Where the value of the residual assets is not determined by the first anniversary of the registration of the dissolution: The first anniversary.
(2) A reported filed under paragraph (1) shall be accompanied by the statement of financial position as at the registration date of the dissolution and the date of distribution or as at the first anniversary of the registration date of the dissolution, and other documents prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]