(1) An output tax amount shall be an amount calculated by applying the tax rate under Article 30 to the tax base under Article 29.
(2) An amount of tax payable shall be an amount computed by subtracting the input tax amount under Article 38 and other input tax amounts deducted under this Act and other statutes from the output tax amount (referring to the amount, minus the bad debt tax amount under Article 45 (1)) under paragraph (1). In such cases, an input tax amount exceeding the output tax amount shall be included in the amount of tax refundable.
(3) The amount of tax to be finally paid by or refunded to an entrepreneur on the basis of the amount of tax payable under paragraph (2) shall be calculated according to the following formula:Number of persons entering a golf course x Number of holes actually played/Total number of holes