(1) Notwithstanding Articles 70 and 71, any of the following residents may choose not to file a final return on the tax base of the relevant income: <Amended by Act No. 11611, Jan. 1, 2013; Act No. 13558, Dec. 15, 2015; Dec. 31, 2019>
1. A resident with only wage and salary income;
2. A resident with only retirement income;
3. A resident with only public pension income;
4. A resident with only business income prescribed by Presidential Decree, from which a withholding tax is deducted pursuant to Article 127;4-2. A person with only a religious person’s income as other income subject to withholding under Article 127 (1) 6;
5. A resident with only income specified in subparagraphs 1 and 2;
6. A resident with only income specified in subparagraphs 2 and 3;
7. A resident with only income specified in subparagraphs 2 and 4;7-2. A person with only income specified in subparagraphs 2 and 4-2;
8. A resident with only interest income, dividend income, pension income, and other income subject to separate taxation (excluding income not subject to withholding under Article 127; hereafter the same shall apply in this paragraph);
9. A resident falling under subparagraph 1 through 4, 4-2, 5 through 7, or 7-2 who has interest income, dividend income, pension income, and other income subject to separate taxation.
(2) Paragraph (1) shall not apply to a person (excluding a worker employed on a daily basis) with any of the following incomes paid by at least two persons: Provided, That this shall not apply to any person who has no tax to be voluntarily paid according to a final tax return filed pursuant to Article 76 (2) after the year-end settlement under Article 137-2, 138, 144-2 (5), or 145-3 and the payment of income tax under Article 148 (1): <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013; Act No. 13558, Dec. 15, 2015>
1. Wage and salary income;
2. Public pension income;
3. Retirement income;
4. Religious persons’ income;
5. Income specified in paragraph (1) 4.
(3) Paragraph (1) shall not apply to a person with wage and salary income under the items of Article 127 (1) 4 or retirement income falling under the proviso to Article 127 (1) 7: Provided, That this shall not apply to a person who has paid income tax pursuant to Article 152 (2) in the same manner as income tax is paid by withholding tax pursuant to Articles 137, 137-2, and 138. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013>
(4) Paragraph (1) shall not apply where a withholding agent under Article 127 fails to withhold income tax from those with the income specified in any subparagraph of paragraph (2) (excluding income of a worker employed on a daily basis) pursuant to Article 137, 137-2, 138, 143-4, 144-2, 145-3, or 146. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 13558, Dec. 15, 2015>
(5) Where no additional income is generated after the occasional imposition pursuant to Article 82, he/she may choose not to file a final return on the tax base.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]