Framework Act on National Taxes — Article 25 (Joint and Several Tax Liability)

(1) For any national tax and forced collection charge related to a jointly-owned property or enterprise or any property belonging to such enterprise, the owners of such property or enterprise shall be liable to pay them jointly and severally. <Amended on Dec. 31, 2018; Jun. 9, 2020; Dec. 22, 2020>

(2) Where a corporation that is divided after a merger through division (hereafter in this Article referred to as "divided corporation") continues to exist, it shall be jointly and severally liable to pay national taxes and forced collection charge that have been imposed on the divided corporation before the registration date of the division referred to in the following subparagraphs, in an amount not exceeding the value of the property the corporation succeeds to through the division: <Amended on Dec. 31, 2018; Dec. 22, 2020>

1. A divided corporation;

2. A corporation to be incorporated following division or merger through division (hereafter in this Article referred to as "newly established corporation through division");

3. Where part of a divided corporation merges with another corporation which is the other party to such merger (hereafter in this Article referred to as "other party to a merger through division").

(3) Where a corporation ceases to exist after division or merger through division, the following corporations shall be jointly and severally liable to pay national taxes and forced collection charge imposed on or payable by the divided corporation in an amount not exceeding the value of the property the corporation succeeds to through the division: <Amended on Dec. 31, 2018; Dec. 22, 2020>

1. A newly established corporation after division;

2. Other party to a merger after division.

(4) Where a corporation establishes a new company pursuant to Article 215 of the Debtor Rehabilitation and Bankruptcy Act, the new company shall be jointly and severally liable to pay national taxes and forced collection charge, which have been imposed on the existing corporation or the liability of which arises. <Amended on Dec. 31, 2018; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010]