For the final tax on global income of a resident who has pension income other than the pension income subject to separate taxation mentioned in Article 20-3 (1) 2 and 3, either of the following tax amounts shall be applied:
1. The amount of final tax on global income;
2. The sum of the following tax amounts:(a) The amount calculated by multiplying the pension income other than the pension income subject to separate taxation, out of the pension income described in Article 20-3 (1) 2 or 3 by 15/100;(b) The amount of final tax on global income other than the amount described in (a) above.[This Article Newly Inserted on Dec. 31, 2022]