(1) Any dependent living together prescribed in Article 50 shall be a member of family living together with a resident specified on the resident registration card, and actually living together with the relevant resident at his/her domicile or place of residence: Provided, That this shall not apply to a lineal descendant or an adoptee.
(2) Even if a resident or a family member living together with a resident (excluding a lineal descendant or an adoptee) leaves temporarily his/her original domicile or place of residence because of his/her entering school or undergoing medical treatment of a disease, or rendering services or business, but falls under reasons prescribed by Presidential Decree, he/she shall be deemed a person living together with the resident under paragraph (1).
(3) Notwithstanding paragraph (1), if a lineal ascendant of a resident (including his/her spouse) among his/her dependents is living separately due to residential circumstances, the lineal ascendant shall be deemed a person living together with the resident prescribed in Article 50.
(4) Whether a person is the spouse, a dependent, a disabled person, or a senior citizen eligible for deduction under Article 50, 51, or 59-2 shall be determined according to the person’s status at the end of the relevant taxable period: Provided, That the status of a person who dies or who has disabilities cured before the end of the taxable period shall be determined according to the status on the day immediately before the date of death or cure. <Amended by Act No. 12169, Jan. 1, 2014>
(5) Notwithstanding the main sentence of paragraph (4), if the applicable age is specified pursuant to Article 50 (1) 3 or 59-2 and a person attains the applicable age during the relevant taxable period, the person shall be deemed eligible for deduction. <Amended by Act No. 12169, Jan. 1, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]