(1) When calculating the amount of income on a joint business pursuant to Article 43, each joint business entity concerned shall be liable to pay the relevant tax: Provided, That where an aggregate tax is levied on the main joint business entity under Article 43 (3) (hereafter referred to as "main joint business entity" in this paragraph), any person related to the main joint business entity shall be liable to pay tax jointly with the main joint business entity on the aggregate income within the limit of the amount of his/her income falling under the profit-and-loss distribution ratio pursuant to paragraph (2) of the same Article. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013>
(2) If a tax is levied on the amount of income of a predecessor pursuant to Article 44, the inheritor shall be liable to pay the tax.
(3) Where a donor is deemed to have directly transferred the assets pursuant to Article 101 (2), the donor and a donee shall be jointly and severally liable to pay capital gains tax. <Amended on Dec. 29, 2020>
(4) Any person who has income subject to tax withholding pursuant to Article 127, which is not added to the tax base of global income under Article 14 (3) or 14 (2) pursuant to other Acts, shall be liable to pay such income tax to be withheld. <Amended on Dec. 29, 2020>
(5) In calculating the amount of capital gains on any co-owned asset, each resident who jointly owns the relevant asset shall be liable to pay the tax. <Newly Inserted by Act No. 15225, Dec. 19, 2017; Dec. 29, 2020>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]