(1) If a resident dies, his/her inheritor shall file a return on the resident's tax base for the taxable period in which the date of death falls within six months from the last day of the month in which the date of commencement of inheritance falls (where the inheritor departs from the Republic of Korea during this period, the day before the date of departure), as prescribed by Presidential Decree: Provided, That this shall not apply to the income from the pension account succeeded by a heir pursuant to Article 44 (2). <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013>
(2) Paragraph (1) shall apply mutatis mutandis to cases where a resident who died between January 1 and May 31 had failed to file a final return on the tax base for the preceding taxable period of the taxable period to which the date of death belongs.
(3) Paragraphs (1) and (2) shall apply mutatis mutandis where the relevant inheritor dies without filing a final return on the tax base in the given period.
(4) Where a resident liable to file a final return on the tax base is to depart from the Republic of Korea, he/she shall file a return on the tax base for the taxable period in which the date of departure falls, by not later than the day before the date of departure.
(5) Paragraph (4) shall apply mutatis mutandis to a final return on the tax base for the preceding taxable period of the taxable period to which the date of departure belongs, where a resident departs from the Republic of Korea between January 1 and May 31.
(6) Article 70 (4) and (5) shall apply mutatis mutandis to special cases concerning a final return on the tax base under paragraphs (1) through (5).[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]