(1) Every resident shall pay the amount calculated by deducting the amount of tax reduced or exempted and tax credit from the calculated tax on capital gains based on the tax base in the relevant taxable period to a tax office having jurisdiction over the place for tax payment, the Bank of Korea or a postal service office by the deadline for a final return pursuant to Article 110 (1) (including the provisions of Article 74 (1) through (4) which are applicable mutatis mutandis pursuant to Article 118), as prescribed by Presidential Decree.
(2) Payment pursuant to paragraph (1) shall be referred to as “payment by final return” in this Chapter. <Amended on Dec. 29, 2020>
(3) In cases of filing a final return and making a payment, if there are the calculated tax for preliminary return under Article 107, any tax determined or reassessed under Article 114, or the tax occasionally imposed under Articles 82 and 118, a taxpayer shall make a due payment after deducting such amount.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]