Part 1 National Tax Basic Act, Article 5

Chapter 1 General Provisions 6
Chapter 2: Principles of Taxation and Application of Tax Law 22
Chapter 3 Tax Obligation (Establishment, Confirmation, and Termination) 29
Chapter 4: Expansion of Tax Obligations (Tax Claims Preservation System) 44
Chapter 5: The Relationship Between National Taxes and General Bonds 53
Chapter 6 Taxation and Refunds 64
Chapter 7: Disobedience 86
Chapter 8 Taxpayer Rights 100
Chapter 9 Supplementary Provisions 123

Part 2 Value Added Tax Act 127

Chapter 1 General Provisions 128
Chapter 2 Taxable Transactions 136
Chapter 3: Tax Rates and Exemptions 151
Chapter 4: Transaction Collection and Tax Invoices 161
Chapter 5 Tax Base and Tax Calculation 169
Chapter 6: Reporting, Payment, Correction, Collection, and Refunds 199
Chapter 7 Simplified Taxation 208

Part 3 Income Tax Act 223

Chapter 1 General Provisions 224
Chapter 2 Financial Income 235
Chapter 3 Business Income 242
Chapter 4: Earned Income, Pension Income, and Other Income (252)
Chapter 5: Calculation of Comprehensive Income and Tax Calculation Special Provisions 268
Chapter 6 Comprehensive Income Tax Base and Tax Calculation 279
Chapter 7 Retirement Income Tax 288
Chapter 8 Capital Gains Tax 290
Chapter 9: Reporting, Payment, and Decisions: Decisions, Collection, and Refunds 308

Part 4 Corporate Tax Act 319

Chapter 1 General Provisions 320
Chapter 2: Corporate Tax Calculation Structure 329
Chapter 3 Items of Income and Non-Income 337
Chapter 4 Deductible Items and Non-Deductible Items 350
Chapter 5: Timing of Profit and Loss Attribution 368
Chapter 6 Valuation of Assets and Liabilities 377
Chapter 7 Depreciation 389
Chapter 8 Reserves and Reserve Funds 401
Chapter 9 Special Provisions for Mergers 410
Chapter 10: Denial of Unfair Acts 413
Chapter 11: Tax Base and Tax Amount Calculation 422
Chapter 12 Reporting and Payment Procedures 427
Chapter 13 Tax Obligations of Other Corporations 431
Chapter 14: Consolidated Tax System 442

Part 5 National Tax Collection Act, Article 447

Chapter 1 General Provisions 448
Chapter 2 Reporting and Payment, Payment Notice, etc. 449
Chapter 3: Compulsory Collection (Compulsory Collection Procedures) 466
Chapter 4 Supplementary Provisions 485
Part 6 Inheritance Tax and Gift Tax Act 501