(1) Where a corporation is dissolved and distributes or transfers its residual property without paying national taxes and forced collection charge which were imposed upon, or are to be paid by, the corporation, and if it is insufficient to pay the amount to be collected even after the forced collection therefrom, a liquidator or a person who is distributed or transferred the residual property shall be subject to a secondary tax liability with regard to the amount of shortage. <Amended on Dec. 31, 2018; Dec. 31, 2019; Dec. 22, 2020>
(2) The limit on the secondary tax liability under paragraph (1) shall be classified as follows: <Amended on Dec. 31, 2019>
1. Liquidators: The value of property distributed or transferred;
2. A person who is distributed or transferred the residual property: The value of property each person receives.[This Article Wholly Amended on Jan. 1, 2010]