(1) If a resident falls under any of the following cases during the taxable period, the head of a tax office or the commissioner of a regional tax office having jurisdiction over the place for tax payment may impose income tax on the resident occasionally (hereinafter referred to as "occasional imposition"):
1. Where it is deemed that he/she may evade income tax because he/she is in a state of suspension or discontinuance of business for a long time, due to business depression or other circumstances;
2. Where there are reasonable grounds to believe he/she may evade tax.
(2) Paragraph (1) shall apply considering the period from the commencement of business to the date on which any reason under the subparagraphs of paragraph (1) arises in the relevant taxable period as the period of occasional imposition. In such cases, where any reason under subparagraphs of paragraph (1) arises before the deadline for a final return pursuant to Article 70 or 70-2, and a taxpayer fails to file a final return on the tax base on the preceding taxable period, the preceding taxable period shall be included in the period of occasional imposition. <Amended by Act No. 11611, Jan. 1, 2013>
(3) Where the head of the competent tax office or the commissioner of the competent regional tax office imposes income tax occasionally under paragraphs (1) and (2), Articles 47-2 and 47-3 of the Framework Act on National Taxes shall not apply to the relevant tax and the amount of income.
(4) The head of the competent tax office or the commissioner of the competent regional tax office may impose the income tax occasionally on a person liable to taxation in the region whose domicile, place of residence or place of business are deemed to change frequently, by applying paragraphs (1) and (2) mutatis mutandis, as prescribed by Presidential Decree.
(5) Procedures for occasional imposition and other necessary matters shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]