Article 115 Deleted. <Dec. 29, 2020> [Enforcement Date: Jan. 1, 2025] Article 115
Laws › Income Tax Act › SECTION 9 Determination, Correction, Collection and Refund of Capital Gains
Income Tax Act — Article 115 (null)
소득세법 제115조
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.