(1) The amount of income tax on the global income of a resident (hereinafter referred to as "calculated tax on global income") shall be determined by applying any of the following rates to the tax base of global income for the relevant year: <Amended by Act No. 12169, Jan. 1, 2014; Act No. 14389, Dec. 20, 2016; Act No. 15225, Dec. 19, 2017; Dec. 29, 2020; Dec. 31, 2022>
1. The amount calculated by applying the tax rate of paragraph (1) to the tax base of retirement income for the relevant taxable period;
2. The amount calculated by multiplying the amount of subparagraph 1 divided by 12, by the number of years of continuous service;
3. Deleted. <by Act No. 12852, Dec. 23, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]