Any person who intends to have any income tax reduced or exempted pursuant to Article 59-5 (1) 2 shall enter the income reduced or exempted in the books separately from other income. <Amended by Act No. 12169, Jan. 1, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › CHAPTER VI SUPPLEMENTARY PROVISIONS
Income Tax Act — Article 161 (Keeping Separate Entry)
소득세법 제161조
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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