The following is the summary of the related cases where the reduced or exempted taxes are recollected. For specific information, please refer to the Restriction of Special Taxation Act Article 121-5.
- Where a registration is revoked or the relevant foreign-invested company closes down its business
- Where the standards for tax deduction or exemption under the Restriction of Special Taxation Act are not satisfied
- Where a person, who has received a corrective order as he/she failed to implement the contents of reports, fails to comply with it
- Where a foreign investor transfers the stocks, etc. which he/she owns under the Act to a national or a corporation of the Republic of Korea
- Where the payment of investments, acquisition of long-term loans or employment of workers conducted by a foreign-capital invested enterprise engaged in a business other than that listed in the Restriction of Special Taxation Act within five years (three years for standards for tax deduction or exemption relating to employment)
- Where the subject matter of investment is used for other purpose than the reported ones or disposed of
- Where the ratio of the stocks, etc., of foreign investors falls short of the ratio of the stocks, etc., at the time of deduction or exemption, after the taxes have been reduced or exempted