(1) Where a resident fails to pay all or part of the tax payable as capital gains tax in the relevant taxable period pursuant to Article 111, the head of a tax office having jurisdiction over the place for tax payment shall collect the unpaid capital gains tax in accordance with the National Tax Collection Act. The same shall also apply to cases of the tax payable by a preliminary return under Article 106. <Amended by Act No. 11611, Jan. 1, 2013>
(2) Where the head of a tax office having jurisdiction over the place for tax payment determines or corrects the tax base and the amount of tax on capital gains tax pursuant to Article 114, if the aggregate of the calculated tax on capital gains under subparagraph 3 of Article 93 exceeds the aggregate of the following amounts, he/she shall collect such excess tax (hereinafter referred to as "additional tax payable") from the relevant resident within 30 days from the date of notification: <Amended by Act No. 16104, Dec. 31, 2018>
1. Tax paid by preliminary return pursuant to Article 106, and the tax paid by final return pursuant to Article 111;
2. The amount of tax collected pursuant to paragraph (1);
3. Tax occasionally imposed pursuant to Articles 82 and 118;
4. The amount of tax withheld pursuant to Article 156 (1) 5.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]