(1) Where any person entitled to basic deduction under Article 50 (hereinafter referred to as "person entitled to basic deduction") falls under any of the following cases, the amount stipulated in each subparagraph shall be deducted from the global income of the resident during the relevant taxable period, in addition to the basic deduction: Provided, That if a case falls under both subparagraphs 3 and 6, subparagraph 6 shall apply thereto: <Amended by Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
1. Where a person is 70 or more years old (hereinafter referred to as "senior citizen"), one million won per capita a year;
2. Where a person is a disabled person prescribed by Presidential Decree (hereinafter referred to as "disabled person"), two million won per capita a year;
3. Where the relevant resident (limited to a resident whose sum of global income determined when the tax base of the global income is calculated for the relevant taxable period does not exceed 30 million won) is a female with no spouse, but is the head of a household with a dependent defined in Article 50 (1) 3, or is a female with a spouse, 500,000 won a year;4. and 5. Deleted; <by Act No. 12169, Jan. 1, 2014>
6. Where the relevant resident has no spouse, but has his/her lineal descendant or adoptee qualified as a person entitled to basic deduction, one million won a year.
(2) Deductions under paragraph (1) shall be referred to as "additional deduction."(3) Basic deduction and additional deduction shall be collectively referred to as “personal deduction.” <Newly Inserted by Act No. 12169, Jan. 1, 2014>
(4) If the aggregate of personal deductions exceeds the amount of global income, the deductions exceeding global income shall be deemed nil. <Newly Inserted by Act No. 12169, Jan. 1, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]