(1) In cases of tax reduction and examination, the Government may determine a range of the management of funds or assets equivalent to the amount of tax reduced or exempted, as prescribed by tax-related statutes, if it is deemed necessary to achieve the object of tax reduction or exemption or to implement national policies.
(2) The amount of tax reduced or exempted, which is equivalent to the funds or assets in excess of the range of management under paragraph (1), may be collected after revoking the reduction or exemption thereof, as prescribed by tax-related statutes.[This Article Wholly Amended on Jan. 1, 2010]