Article 173 (Determination Report of Capital Gains Tax Base)

When making a final report pursuant to Article 110 (1) of the Act, the Capital Gains Tax Base Determination Report and Payment Statement prescribed by the Minister of Economy and Finance shall be attached with the documents listed in each subparagraph of paragraph

When a corporation, pursuant to the 「Corporate Tax Act」, reports its corporate tax base, or when the head of a tax office determines or readjusts the corporate tax base, and the amount included in income is disposed of as dividends, bonuses, or other income, resulting in a change in the capital gains amount for a person who has made a final report and falls under Article 96 (3) of the Act, if the corporation (or the resident in cases where the resident receives a notice pursuant to Article 192 (1) proviso) makes an additional report and payment (including a refund report) by the end of the second month following the month in which the date of receipt of the income amount change notice pursuant to Article 192 (1) falls (or by the corporate tax reporting deadline of the corporation if the capital gains amount has changed due to the corporation's corporate tax report pursuant to the 「Corporate Tax Act」), it shall be deemed to have been reported and paid within the deadline stipulated in Article 110 of the Act. <Amended by 2010.2.18>

The term "cases prescribed by Presidential Decree" in Article 110 (4) proviso of the Act refers to cases that fall under any of the following subparagraphs. <Newly inserted by 2000.12.29, 2010.2.18, 2018.2.13, 2020.2.11, 2021.2.17, 2024.12.31> 1. When a person who has made an estimated report for assets subject to progressive tax rates two or more times in the relevant year has not combined and reported with the capital gains amount already reported pursuant to Article 107 (2) of the Act. 2. In cases where land, buildings, rights related to real estate, other assets, and beneficial interests in trusts under Article 94 (1) 1., 2., 4., and 6. of the Act are transferred two or more times, and the calculated capital gains tax amount initially reported differs when applying Article 103 (2) of the Act. 3. In cases where shares, etc. falling under Article 94 (1) 3. (a) and (b) of the Act are transferred two or more times, and the calculated capital gains tax amount initially reported differs when applying Article 103 (2) of the Act. 4. In cases where land, buildings, rights related to real estate, and other assets under Article 94 (1) 1., 2., and 4. of the Act are transferred two or more times, and the calculated capital gains tax amount initially reported differs when applying Article 104 (5) of the Act.