一the amount of income tax imposed on the person's taxable gross income for tax year 1988 (or, if the Income in Each Class that was used as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the former Income Tax Act, and, if the provisions of Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims were applied to income tax for that tax year, the amount calculated as if the provisions of that Article had not been applied), less the amount of income tax that was or should have been subject to withholding with respect to that Each Class of Income (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);

二the rate found using the Appended Table of the Supplementary Provisions according to the taxable gross income that was used as the basis for calculating the amount set forth in the preceding item (or, if the provisions of Article 90, paragraph (1) of the former Income Tax Act were applied to income tax for tax year 1988, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that was used as the basis for calculating the taxable gross income for that tax year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming these not to exist, in a manner equivalent to that provided for in the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the former Income Tax Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this item) and according to whether there were relatives working exclusively in the business as prescribed in Article 57, paragraph (3) of the former Income Tax Act, Claimable Spouses, and dependents that were used as the basis for calculating that taxable aggregate income and similar amount, and the number of those persons.