(1) If dividend income to which the proviso to the main sentence of Article 17 (3) is applicable is included in global income of a resident, the amount equivalent to the amount added to the total income in the relevant taxable period shall be deducted from the calculated tax on global income pursuant to the main sentence of the same paragraph. <Amended by Act No. 9897, Dec. 31, 2009>
(2) Deduction made under paragraph (1) shall be referred to as "tax deduction from dividend income". <Amended by Act No. 9897, Dec. 31, 2009>
(3) Deleted. <by Act No. 7006, Dec. 30, 2003>
(4) When applying paragraph (1), dividend income subject to dividend tax credit shall be that included in the tax base of global income under Article 14 (2), and exceeding the standard amount of global taxation on any interest income, etc. <Amended by Act No. 9897, Dec. 31, 2009>
(5) Deleted. <by Act No. 8144, Dec. 30, 2006>
(6) Matters necessary to calculate the amount of dividend tax credit shall be prescribed by Presidential Decree. <Amended by Act No. 9897, Dec. 31, 2009>