If corporations are merged, the one surviving the merger or resulting from the merger shall be liable to pay any national tax and forced collection charge imposed upon or, are to be paid by, the corporation that ceases to exist due to the merger. <Amended on Dec. 31, 2018; Dec. 22, 2020>.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 2 Succession to Tax Liability
Framework Act on National Taxes — Article 23 (Succession to Tax Liability Due to Merger of Corporations)
국세기본법 제23조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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