ARTICLE 169 (PRELIMINARY REPORT ON CAPITAL GAINS TAX BASE)

A person intending to file a preliminary report pursuant to Article 105 (1) of the Act shall submit to the head of the tax office having jurisdiction over the place of taxation a preliminary report and payment calculation statement for capital gains tax base, as prescribed by the Regulations of the Ministry of Economy and Finance, attached with documents according to the following classifications: <Amended on Dec. 30, 2002, Feb. 19, 2005, Dec. 31, 2005, June 12, 2006, Feb. 28, 2007, Feb. 29, 2008, Feb. 4, 2009, Dec. 31, 2009, Feb. 18, 2010, Feb. 21, 2014, Feb. 17, 2016, Feb. 11, 2020, Feb. 17, 2021, Dec. 31, 2022, Dec. 31, 2024, Dec. 30, 2025> 1. In the case of transferring assets under Article 94 (1) 1, 2, and 6 of the Act, the following documents: a. Deleted <June 12, 2006> b. Deleted <June 12, 2006> c. Documents that can verify the certificate of land reallocation plan, provisional grading certificate, and disposition of management, etc. d. Copy of the contract related to the sale and purchase of the relevant asset. e. Deleted <Dec. 31, 2009> f. Statement of expenses for capital expenditures, transfer costs, etc. g. Statement of depreciation expenses. 2. In the case of transferring assets under Article 94 (1) 3 (a), (b) and paragraph (4) of the same Article of the Act, the following documents: a. Copy of the contract related to the sale and purchase of the relevant asset. However, in the case of transferring stocks traded under Article 178 (1) of the Enforcement Decree of the Capital Markets and Financial Investment Business Act, the transaction details issued by a financial investment business operator under Article 8 (1) of the Capital Markets and Financial Investment Business Act. b. Statement of transfer costs, etc. c. If it pertains to a major shareholder of a corporation (including corporations other than listed corporations; hereinafter the same applies in this Chapter), the stock transaction details as prescribed by the Regulations of the Ministry of Economy and Finance. d. If it pertains to a shareholder who is deemed a major shareholder of a listed corporation or an unlisted corporation pursuant to Article 157 (9) of the Act, or a shareholder of a listed corporation or an unlisted corporation, the report of major shareholder as prescribed by the Regulations of the Ministry of Economy and Finance.