Article 87-2 (Tax Exemption for Farmers' and Fishermen's Savings for Lump-Sum Fund)

① Where a farmer or fisherman subscribes to savings for a lump-sum fund pursuant to the 「Act on Savings for Lump-Sum Fund for Farmers and Fishermen」 by December 31, 2028, income tax, gift tax, or inheritance tax shall not be imposed on interest income and savings incentives received by such farmer or fisherman, or their heirs, upon the expiration of the savings contract period or upon the termination of savings for any of the following reasons occurring one year after the subscription date: 1. When the farmer or fisherman dies 2. In the case where the farmer or fisherman emigrates overseas pursuant to the 「Overseas Emigration Act」 3. When a natural disaster or any other cause prescribed by Presidential Decree occurs.