Any resident whose tax payable under Article 106 or 111 exceeds ten million won respectively may pay in installment part of such amount payable, within two months from the end of the deadline for payment, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › SECTION 8 Final Return on Tax Base of Capital Gains and Payment
Income Tax Act — Article 112 (Payment of Capital Gains Tax in Installment)
소득세법 제112조
This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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