(1) Where any act or the calculation of a resident who has dividend income (only applicable to dividend income pursuant to Article 17 (1) 8), business income or other income is deemed to have unreasonably reduced income tax burden due to transactions with a related person with such resident, the commissioner of a regional tax office or the head of a tax office having jurisdiction over the place for tax payment may calculate the amount of income generated in the relevant taxable period regardless of any act or the calculation by such resident. <Amended by Act No. 11146, Jan. 1, 2012>
(2) Matters necessary concerning the scope of related persons pursuant to paragraph (1) and the calculation by wrongful act shall be prescribed by Presidential Decree. <Amended by Act No. 11146, Jan. 1, 2012>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]