The amount of income under the subparagraphs of Article 127 (1) shall not be deemed to have been paid at the time it is reverted to the collective investment property under the Financial Investment Services and Capital Markets Act.[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 155-3 (Special Cases concerning Tax Withholding of Collective Investment Scheme)
소득세법 제155조의3
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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