Article 84 (Taxable Minimum Amount for Other Income)

If other income falls under any of the following subparagraphs, income tax shall not be imposed on such income. <Amended by 2014.12.23, 2015.12.15, 2020.12.29, 2022.12.31> 1. Refunds as referred to in Article 21 (1) 4, where the total amount of the face value of a winning ticket for horse racing, winner's bet, bullfighting game bet, or sports promotion bet is 100,000 won or less per instance, and any of the following applies: a. The refund for each winning individual bet is 100,000 won or less. b. The refund per unit bet amount is 100 times the unit bet amount or less, and the refund for each winning individual bet is 2,000,000 won or less. 2. Lottery prize money as referred to in Article 14 (3) 8 (a) (in cases where the lottery prize money is paid in installments in accordance with the laws and regulations on lotteries and lottery funds, this refers to the total amount of the installments received) or prizes, etc. as referred to in Article 21 (1) 14, where the amount is 2,000,000 won or less per instance. 3. Virtual asset income amount for the relevant taxation period is 2,500,000 won or less. 4. Other other income amounts (excluding other income amounts as referred to in Article 21 (1) 21) are 50,000 won or less per instance.