Corporate Tax Act. Country/Territory Korea, Republic of Document type Legislation Date 2013 Source FAO, FAOLEX Subject General Keyword Business/industry/corporations Data collection/reporting Tax/levy Geographical area Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific Abstract This Act provides for the matters relevant to corporate tax. The Act consist of 4 Chapters: General Provisions; Corporate Tax on Income of Domestic Corporation for Each Business Year; Corporate Tax on Liquidation Income of Domestic Corporations; Corporate Tax on Income of Foreign Corporations for Each Business Year. Full text English Website elaw.klri.re.kr