(1) A domestic corporation referred to in Article 79 (1) or (2) which has filed a final report under Article 84 shall pay the amount of tax computed by applying Article 83 to the amount of liquidation income from dissolution, minus the total amount of tax paid under paragraph (3) or (4), as corporate tax at the tax office having jurisdiction over the place of tax payment, etc. by the filing deadline. <Amended on Dec. 30, 2010>
(2) Deleted. <Dec. 31, 2009>
(3) For a domestic corporation liable to file a report under Article 85 (1) 1, where the value of the distributed residual assets (the total amount where residual assets have been distributed previously) exceeds the total equity capital as at the registration date of the dissolution, the domestic corporation shall pay the amount of tax computed by applying Article 83 to the excess (where corporate tax has previously been paid on some residual assets previously distributed, the amount of tax after deducting the previously paid amount from the total amount of tax) at the tax office having jurisdiction over the place of tax payment, etc. by the filing deadline. <Amended on Dec. 30, 2010>
(4) For a domestic corporation liable to file a report under Article 85 (1) 2, where the estimated value of the residual assets prescribed by Presidential Decree as at the first anniversary of the registration date of the dissolution exceeds the total equity capital as at the registration date of the dissolution, the corporation shall pay the amount of tax calculated by applying Article 83 to the excess at the tax office having jurisdiction over the place of tax payment, etc. by the filing deadline. <Amended on Dec. 30, 2010>[Title Amended on Dec. 30, 2010]