When a withholding agent pays non-taxable or tax-exempt income falling under each subparagraph of Article 127 (1), he/she shall not withhold such income tax.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › SECTION 3 Special Cases concerning Tax Withholding
Income Tax Act — Article 154 (Exemption from Tax Withholding)
소득세법 제154조
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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