Where the property of a corporation (excluding the corporation whose stock certificate is listed on the securities market prescribed by Presidential Decree; hereafter in this Article the same shall apply) is not enough to pay national taxes and forced collection charge imposed upon or to be paid by the corporation, any person who falls under any of the following as of the date on which the national tax liability is established shall have the secondary tax liability for the amount of such money shortage: Provided, That in cases of an oligopolistic stockholder under subparagraph 2, his or her secondary tax liability shall be limited to the amount calculated by multiplying the amount obtained by dividing the amount of such money shortage by the total number of issued stocks (excluding non-voting stocks; hereafter in this Article the same shall apply) or the total amount of investments of the corporation multiplied by the number of stocks to which the relevant oligopolistic stockholder actually exercises the rights (excluding non-voting stocks) or the amount of investments of the oligopolistic stockholder: <Amended on May 28, 2013; Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020>
1. A general partner who falls under either of the following:(a) Members of a partnership company;(b) General partners of a limited partnership company;(2. A stockholder or one of the following members and a person prescribed by Presidential Decree from among his or her related persons, whose total amount of stocks held or investments exceeds 50/100 of the total number of outstanding stocks or investments of the relevant corporation and who actually exercise substantial influence over the corporation's management (hereinafter referred to as "oligopolistic stockholder"):(a) Limited partners of a limited partnership company;(b) Members of a limited partnership company;(c) Members of a limited company.[This Article Wholly Amended on Dec. 31, 2011]