Except as otherwise expressly provided for in this Act, capital gains tax shall be calculated as follows: <Amended by Act No. 11146, Jan. 1, 2012; Act No. 15225, Dec. 19, 2017; Dec. 29, 2020>
1. The calculated tax on capital gains shall be obtained by applying the tax rate under Article 104 to the tax base of capital gains under Article 92 (2);
2. When tax is reduced or exempted pursuant to Article 90 from the tax calculated pursuant to subparagraph 1, the final amount of tax on capital gains shall be calculated by deducting such amount of tax;
3. The gross amount of tax on capital gains shall be calculated by adding the penalty tax under Article 114-2 of this Act or Articles 47-2 through 47-4 of the Framework Act on National Taxes to the final amount of tax calculated pursuant to subparagraph 2.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Enforcement Date: Jan. 1, 2025] Subparagraph 3 of Article 93