(1) Any correction which leads to an increase in an amount of taxes originally determined under tax-related statutes shall not affect the rights and obligations provided in this Act or other tax-related statutes, with respect to such amount of tax originally determined.
(2) Any correction which leads to a decrease in an amount of tax originally determined under tax-related statutes shall not affect the rights and obligations provided in this Act or other tax-related statutes, with respect to the amount of tax, other than that decreased due to such correction.[This Article Wholly Amended on Jan. 1, 2010][Moved from Article 22-2 <Dec. 31, 2018>]