ARTICLE 137 (EXCEPTIONS TO THE DECLARATION OF TAXABLE INCOME)

"Business income prescribed by Presidential Decree" in Article 73 (1) 4 of the Act means business income received by a business owner falling under any of the following subparagraphs, who is a taxpayer subject to the simplified ledger under Article 160 (3) of the Act. However, business income received by business owners in subparagraphs 2 and 3 shall only include cases where the withholding agent of the relevant business income has completed year-end tax settlement in accordance with Article 144 (2) of the Act and Article 201 (11) of this Decree. <Amended on December 29, 2000, February 18, 2010, June 8, 2010, December 30, 2010, February 15, 2013> 1. A person who receives sales commissions, etc. based on performance by providing services of recruiting insurance policyholders and related services in an independent capacity. 2. A person who performs door-to-door sales activities on behalf of a door-to-door salesperson under the Door-to-Door Sales Act and receives sales commissions, etc. based on performance, or a person who joins a direct sales organization as a salesperson and performs direct sales activities, receiving sponsorship commissions, etc. 3. A person who provides contractual delivery sales services of delivering beverages to general consumers in an independent capacity without establishing a business place, and receives sales commissions, etc. based on sales performance.

Deleted <December 30, 2010>