(1) The amount of capital gains shall be calculated separately for each of the following incomes. In such cases, losses incurred in calculating the amount of income shall not be included in the amount of income under other subparagraphs: <Amended by Act No. 12852, Dec. 23, 2014; Dec. 29, 2020>
1. Income under Article 94 (1) 1, 2, and 4;
2. Deleted; <Dec. 29, 2020>
3. Deleted; <Dec. 29, 2020>
4. Income under Article 94 (1) 6.
(2) In calculating the amount of capital gains pursuant to paragraph (1), where asset losses occur from transfer, such losses on transfer shall be deducted from the amount of capital gains generated from assets other than the relevant assets by each subparagraph of paragraph (1). In such cases, the method of deduction shall be prescribed by Presidential Decree in consideration of the tax rate, etc. of the amount of capital gains.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Enforcement Date: Jan. 1, 2025] Article 102 (1) 2 and 3