the tax amount that would be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025, if the provisions of Article 203-3 (limited to the part concerning item (i), (a) and item (iv)) of the new Income Tax Act and Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) of the Act on Special Measures Concerning Taxation as amended by Article 8 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") applied, and if the provisions of Article 41-16-2, paragraph (4) of the new Act on Special Measures Concerning Taxation applied on the assumption that the amount of the public pension or retirement package that the Resident is to receive during the year as prescribed in paragraph (4) of that Article exceeds the amount specified by Cabinet Order as prescribed in paragraph (3) of that Article based on the circumstances prescribed in paragraph (4) of that Article.