Article 41 (Scope of Other Income, etc.)

"Trademark rights" under Article 21(1)7 of the Act refers to rights concerning trademarks, service marks, collective marks, geographical indications, homonymous geographical indications, geographical indication collective marks, registered marks, and business marks under the 「Trademark Act」. <Newly established by 2007.2.28>

"Leasehold of a store as prescribed by Presidential Decree" under Article 21(1)7 of the Act refers to the economic benefit obtained by a resident who leases a store from which business income (excluding business income prescribed by a Decree of the Minister of Economy and Finance) arises, by assigning the status of store lessee (including other goodwill assigned together with the leasehold of the store). <Newly established by 2007.2.28, 2008.2.29, 2010.2.18, 2025.12.30>

Rights to develop and use groundwater under Article 21(1)7 of the Act include rights to develop and use groundwater assigned together with land, etc., under Article 94(1)1 of the Act. <Newly established by 2007.2.28>

"Penalty or indemnity" under Article 21(1)10 of the Act refers to the value of money or other goods that compensate for losses exceeding the losses of the payment itself, which is the original content of the contract, received as compensation for breach of contract or termination of a contract related to property rights (including compensation received due to delay in insurance payment despite the occurrence of an event triggering insurance payment), regardless of the name. In this case, if the value of money or goods returned due to breach of contract or termination of a contract does not exceed the total amount initially paid according to the contract, it is not considered the value of money or goods exceeding the losses of the payment itself. <Amended by 2010.2.18, 2019.2.12>

Economic benefits under Article 21(1)13 of the Act refer to benefits falling under any of the following subparagraphs. <Amended by 2010.12.30, 2019.2.12> 1. Benefits received by an individual due to the free or low-price use of assets that are the source of income generation (hereinafter referred to as "business assets") when such assets are provided for the corporation's income calculation under the 「Corporate Tax Act」, or for an individual's business, other than dividends and bonuses disposed of when the corporation reports its income amount or when the tax office determines or corrects it (in the case where the consideration paid is lower than the normally payable fee or other consideration for use, the amount obtained by deducting the latter from the former). 2. Remuneration received in violation of Article 24(2) and (4) of the 「Trade Union and Labor Relations Adjustment Act」.

"Lump-sum payment upon termination of public pension contributions for small and medium-sized enterprises and small business owners prescribed by Presidential Decree" under Article 21(1)18 of the Act refers to other income under Article 86-3(4) of the 「Restriction of Special Taxation Act」. <Newly established by 2010.2.18, 2013.11.5, 2019.2.12>

"Paintings, calligraphy, and antiques prescribed by Presidential Decree" under Article 21(2) of the Act refer to items falling under any of the following subparagraphs, with a transfer price of 60 million won or more per item, lot, or set (referring to items consisting of two or more units that are normally traded as a pair). However, works by a living domestic original artist as of the date of transfer are excluded. <Newly established by 2009.2.4, 2010.2.18, 2010.12.30, 2013.11.5, 2019.2.12, 2021.2.17, 2025.12.30> 1. Among paintings, calligraphy, and antiques, those falling under any of the following: a. Paintings, drawings, pastels (limited to hand-drawn works, excluding designs and decorated manufactured goods) and collages and similar decorative plates. b. Original prints, lithographs and offset prints. c. Antiques (limited to items over 100 years old from the date of manufacture). 2. Paintings, calligraphy, and antiques other than those in subparagraph 1, which have historical and artistic value and are prescribed by a Decree of the Minister of Economy and Finance in consultation with the Minister of Culture, Sports and Tourism.

Religious organizations shall record and manage separately the amounts and goods paid to their religious workers (including amounts and goods under Article 12(3) and Article 12(5)a, hereinafter the same) and other expenses incurred in relation to religious activities. <Newly established by 2017.12.29, 2019.2.12>

"Cases where a business place is established, etc., as prescribed by Presidential Decree" under Article 21(2) of the Act refers to cases falling under any of the following subparagraphs. <Newly established by 2021.2.17> 1. Cases where a business place or other physical facilities (including a virtual business place established to trade paintings, calligraphy, and antiques through information and communication networks such as the Internet) are established for trading paintings, calligraphy, and antiques. 2. Cases where business registration is obtained for the purpose of trading paintings, calligraphy, and antiques.