Where income under each subparagraph of Article 127 (1), on which no income tax is to be withheld because it is not paid after generated, is included in the global income and income tax is levied on such global income, and such income is paid thereafter, no income tax shall be withheld from such income.[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 (Exclusion from Tax Withholding)
소득세법 제155조
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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