(1) Notwithstanding Articles 37 and 63, 763/1000 of the following amount shall be the value-added tax and 237/100 of the following amount shall be the local consumption tax: The amount of value-added tax paid, minus the amount of value-added tax to be reduced, exempt, or deducted under this Act and other statutes, plus the amount of additional tax. <Amended on Dec. 24, 2013; Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2019; Dec. 8, 2021>
(2) If the value-added tax and the local consumption tax under the Local Tax Act are to be returned, paid, rectified, or refunded, the amount calculated by combining the value-added tax and the local consumption tax shall be returned, paid, rectified, or refunded.