(1) Remittance of proceeds accruing from the stocks, etc. acquired by a foreign investor, proceeds from the sale of stocks, etc., and the principal, interests, and service charges paid under the loan contract referred to in Article 2 (1) 4 (b) to a foreign country, shall be guaranteed in accordance with the details of the report or permission of the foreign investment at the time of such remittance. <Amended on Jan. 27, 2016>
(2) Except as otherwise provided in other statutes, foreign investors and foreign-invested companies shall be treated in the same manner as nationals of the Republic of Korea or Korean corporations or enterprises are treated in respect of their business operations. <Amended on Feb. 4, 2020>
(3) Except as otherwise provided in other statutes, the provisions of tax statutes concerning tax exemptions and reductions applied to nationals of the Republic of Korea or Korean corporations or enterprises shall also apply to foreign investors, foreign-invested companies, and the lenders of loans under Article 2 (1) 4 (b). <Amended on Jan. 27, 2016; Aug. 20, 2019; Feb. 4, 2020>
(4) Matters necessary for procedures for remittance foreign countries under paragraph (1) shall be prescribed by Presidential Decree. <Added on Jan. 27, 2016>[This Article Wholly Amended on Jan. 30, 2009]