(1) An entrepreneur shall return the tax base and the amount of tax payable or the amount of tax refundable for each taxable period to the head of the tax office having jurisdiction over his or her place of tax payment, as prescribed by Presidential Decree, within 25 days after the end of the taxable period (in cases of the closing of business, not later than the 25th day of the month following the month that includes the date business is closed under Article 5 (3)): Provided, That no entrepreneur who has made a preliminary return under Article 48 (1) and (4) or who has made a return for early refund under Article 59 (2) shall be required to return the tax base already returned and the amount of tax payable or the amount of tax refundable already paid or refunded.
(2) Where an entrepreneur makes a return under paragraph (1) (hereinafter referred to as "final return"), he or she shall pay an amount obtained by deducting each of the following amount from the amount of tax payable at the time of making the final return either to the head of a tax office having jurisdiction over each place of tax payment (in the case of Article 51, referring to the head of the tax office having jurisdiction over the principal place of business) along with the final return on value-added tax or to the Bank of Korea, etc. along with a statement of payment prepared under the National Tax Collection Act:
1. The amount of tax refundable subject to early refund under Article 59 (2) but not yet refunded;
2. The amount collected under the main clause of Article 48 (3).