In any of the following cases, no income tax shall be levied on other income: <Amended by Act No. 12852, Dec. 23, 2014; Act No. 13558, Dec. 15, 2015; Dec. 29, 2020; Dec. 31, 2022>
1. In any of the following cases where the refund under Article 21 (1) 4 is for the sum of the amounts printed on the face of horse racing tickets, winner wager tickets, bullfighting match wager tickets, or sports promotion wager tickets in each case does not exceed 100,000 won:(a) Where the refund for each winning wager ticket does not exceed 100,000 won;(b) Where the refund for the amount of each wager unit does not exceed 100 times the amount of each wager unit, and the refund for each winning wager ticket does not exceed two million won;
2. Where the lottery prize under Article 14 (3) 8 (d) (if the prize money is paid in installments in accordance with the lottery tickets and lottery fund-related statutes or regulations, the sum of the amounts paid in installments) or the prizes, etc. under Article 21 (1) 14 do not exceed two million won in each case;
3. Where the amount of virtual asset income in the relevant taxable period does not exceed 2.5 million won;
4. Where the amount of other income does not exceed 50,000 won per case (excluding the amount of other income under Article 21 (1) 21).[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Enforcement Date: Jan. 1, 2025] Subparagraphs 3 and 4 of Article 84