Corporate Tax Act — Article 95-2 (Special cases concerning taxation on capital gains on transfer of land, etc. by foreign corporation)

@Article 55-2 shall apply mutatis mutandis to the payment of corporate tax on capital gains on transfer of land, etc. of a foreign corporation referred to in Article 91 (1) and a foreign corporation referred to in (2) of the same Article. In such cases, capital gains on transfer of land, etc. of a foreign corporation under Article 91 (2) shall be the amount calculated by applying mutatis mutandisArticle 92 (3).[This Article Wholly Amended on Dec. 30, 2010]