Articles 24, 27, 33, 39, 43, 44, 46, 74, 75, and 82 shall apply mutatis mutandis to capital gains tax. [This Article Wholly Amended on Dec. 29, 2020][Enforcement Date: Jan. 1, 2025] Article 118
Laws › Income Tax Act › SECTION 9 Determination, Correction, Collection and Refund of Capital Gains
Income Tax Act — Article 118 (Provisions Applicable Mutatis Mutandis)
소득세법 제118조
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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