Laws › Income Tax Act › SECTION 2 Non-Taxation of Financial Investment Income[Enforcement Date: Jan. 1, 2025]

Income Tax Act — Article 87-3 (Non-Taxable Financial Investment Income)

소득세법 제87조의3

This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.

(1) No income tax shall be levied on the following financial investment income:

1. Profits of a public trust under the Public Trust Act;

2. Income generated from a disposition under a declaration of bankruptcy.[This Article Newly Inserted on Dec. 29, 2020][Enforcement Date: January 1, 2025] Article 87-3

Korean original (law.go.kr) · Get articles as JSON via API

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