@Articles 413 through 416, 419, 421, 423, and 425 through 427 of the Civil Act shall apply mutatis mutandis to the joint and several liabilities to pay national taxes and forced collection charge under this Act and other tax-related statutes. <Amended on Dec. 31, 2018; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 3 Joint and Several Tax Liability
Framework Act on National Taxes — Article 25-2 (Application Mutatis Mutandis of the Civil Act concerning Joint and Several Tax Liability)
국세기본법 제25조의2
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