(1) A person who has filed a tax base return by the statutory due date of return (including persons falling under Article 73 (1) 1 through 7 of the Income Tax Act) or a person who has filed a tax base return after the due date under Article 45-3 (1) may file a revised tax base return until the head of a competent tax office determines or corrects and notifies the tax base before the relevant period under Article 26-2 (1) through (4) expires and the amount of national taxes pursuant to the provisions of tax-related statutes, in any of the following cases: <Amended on Jan. 1, 2010; Dec. 31, 2011; Dec. 31, 2019>
1. Where the tax base and tax amount entered in the tax base return is short of those to be reported under tax-related statutes;
2. Where the amount of deficit or amount of refundable taxes entered in the tax base return exceeds the amount of deficit or that to be refunded under tax-related statutes;
3. Where incomplete returns are made due to grounds prescribed by Presidential Decree, such as an omission in the course of exact calculation, tax adjustment, etc. by a withholding agent, other than subparagraphs 1 and 2 (excluding where a request for correction, etc. under Article 45-2 may be filed).
(2) Deleted. <Dec. 22, 1994>
(3) Matters to be entered in a revised tax base return and procedure of return shall be determined by Presidential Decree. <Amended on Jan. 1, 2010>[This Article Wholly Amended on Dec. 28, 1979][Title Amended on Jan. 1, 2010]