Article 47-4 (1) 1 (limited to the amount imposed from the day following the payment deadline indicated on the payment notice) and 3 and (7) of the Framework Act on National Taxes shall not apply to the collection of corporate tax on liquidation income. <Amended on Dec. 31, 2011; Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]
Laws › Corporate Tax Act › SECTION 4 Determination, Correction, and Collection
Corporate Tax Act — Article 90 (Exclusion from application of additional taxes for delayed payment? to liquidation income)
법인세법 제90조
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.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool:
https://mcp.apify.com?tools=kr-data/korea-law