OBS_VALUE: <ul><li><a href=http://www.law.go.kr/%EB%B2%95%EB%A0%B9/%EB%B2%95%EC%9D%B8%EC%84%B8%EB%B2%95 target=_blank>Corporate Tax Act(법인세법, Enforcement Date: 7 November 1949 (Law No. 62), last updated on 1 January 2018 (By no.15222), Article 3, 91 to 98-4 )</a></li><li><a href=http://www.law.go.kr/LSW/LsiJoLinkP.do?docType=JO&lsNm=%EC%A1%B0%EC%84%B8%ED%8A%B9%EB%A1%80%EC%A0%9C%ED%95%9C%EB%B2%95&joNo=012100002&languageType=KO&paras=1#J121:2 target=_blank>Restriction of Special Taxation Act(조세특례제한법, Enforcement Date: 1 January 1966 (Law No. 1723), last updated on 30 April 2019 (By No.16413), Chapter V, Article 121-2(2) (4) (5) & (12), Article 121-3)</a></li><li><a href=http://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=206503&ancYd=20181231&ancNo=16131&efYd=20190401&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202# target=_blank>Foreign Investment Promotion Act(외국인투자 촉진법, Enforcement Date: 17 November 1998 (Law No. 5559), last updated on 1 April 2019 (By No.16131),  Article 2(1) &Article 9)</a></li></ul>