(1) For a resident with capital gains from the transfer of overseas assets, 2,500,000 won a year shall be deducted from capital gains for the relevant taxable period. <Amended by Act No. 12852, Dec. 23, 2014; Dec. 31, 2019>
1. Deleted; <Dec. 31, 2019>
2. Deleted; <Dec. 31, 2019>
3. Deleted. <by Act No. 15225, Dec. 19, 2017>
(2) Where any income is reduced or exempted under this Act, the Restriction of Special Taxation Act, or other Acts among capital gains tax in the relevant taxable period when applying paragraph (1), such amount shall be deducted from capital gains other than the amount of income reduced or exempted first, and shall be deducted from income from capital gains beginning with the first assets transferred in the relevant taxable period in the order of transfer, among capital gains other than income reduced or exempted.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Title Amended on Dec. 31, 2019]