(1) For the purpose of calculating the basic tax rate to the global income tax base under Article 14, if the income specified in Article 127 (1) 6 (b) is not combined, the final tax on the relevant other income not so combined shall be the amount calculated by applying the tax rate mentioned in Article 129 (1) 6 (d) to the amount of such other income. <Amended on Dec. 29, 2020>
(2) The final tax on the income specified in Article 21 (1) 27 shall be the amount calculated by multiplying the amount of the relevant other income (hereinafter referred to as "the amount of virtual asset income") minus 2.5 million won by 20/100. <Newly Inserted on Dec. 29, 2020>[This Article Newly Inserted on Dec. 31, 2019][Enforcement Date: Jan. 1, 2025] Article 64-3 (2)