(1) Where the property (excluding issued stocks or equity investment stakes of a corporation) of a general partner or oligopolistic stockholders (hereinafter referred to as "investors") of the corporation as of the expiration date of the period for payment of a national tax (in cases of two or more national taxes, the national tax whose due date of payment comes later) is not enough to pay the national taxes and forced collection charge be paid by the investors, the corporation shall have the secondary liability to pay the amount of such money shortage only in any of the following cases: <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020; Dec. 29, 2020; Dec. 31, 2022>
1. Where the Government intends to resell them in public or by private contract but no person wishes to purchase the owned stocks or invested stakes of the investors;
2. Where the corporation is a foreign corporation, and the owned stocks or invested stakes of the investors are property located in a foreign country and thereby forced collection such as seizure under the National Tax Collection Act is restricted;
3. Where the transfer of the owned stocks or invested stakes of the investors are restricted pursuant to statutes or the articles of incorporation of the corporation (excluding where a public sale under 66 (5) of the National Tax Collection Act cannot be conducted).
(2) The secondary tax liability of a corporation under paragraph (1) shall be limited to the amount calculated by the following formula. <Amended on Dec. 31, 2019>(이미지 있음)[This Article Wholly Amended on Jan. 1, 2010]