(1) Where retirement income paid to a person who retired on or before December 31, 2012 was transferred to or deposited in the person's retirement pension account and an amount (including the amount additionally paid according to the outcome of operation, if such additional amount exists; hereinafter referred to as "income-deferred retirement income") that is deemed an income that has not accrued until the amount is actually paid to the holder of the retirement pension account remains in the account as at December 31, 2014, the total amount of the relevant income-deferred retirement income shall be deemed to be paid as retirement income on December 31, 2014 and re-deposited in the relevant retirement pension account instantly.
(2) The income tax on the retirement income deemed to be paid and re-deposited under paragraph (1) shall be deemed to have not been withheld under the former part of Article 146 (2).[This Article Newly Inserted by Act No. 12852, Dec. 23, 2014]