(1) A revised national tax return under the subparagraphs of Article 22 (2) (limited to a revised return filed by a person who has filed a tax base return by the statutory due date of return) shall have the effect of increasing the tax base and the amount of tax determined based on the original return. <Amended on Dec. 31, 2019>
(2) A revised national tax return under paragraph (1) shall not affect the rights and obligations under this Act or other tax-related statutes regarding the amount of tax determined based on the original return.[This Article Newly Inserted on Dec. 31, 2018][Previous Article 22-2 Moved to Article 22-3 <Dec. 31, 2018>]