(1) Where a domestic corporation fails to fully or partially pay the amount of tax payable as corporate tax on liquidation income under Article 86, the head of the tax office having jurisdiction over the place of tax payment shall collect the unpaid corporate tax in accordance with the National Tax Collection Act. <Amended on Jan. 1, 2013>
(2) Where the amount of corporate tax paid under Article 86 or collected under paragraph (1) is less than the amount of corporate tax determined or corrected by the head of the tax office having jurisdiction over the place of tax payment or the commissioner of the competent regional tax office under Article 87, the head of the tax office having jurisdiction over the place of tax payment shall collect the corporate tax equivalent to the deficiency.[This Article Wholly Amended on Dec. 30, 2010]