Article 50-8Amount of Tax Collected by Ordinary Collection for Separately Taxed Income Levy

In the case where a person who received payment of severance pay or other such compensation in that year has been, or is to be, charged the amount of the separately taxed income levy prescribed in Article 50-6, paragraph (2), if the amount of tax calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of that person's severance pay or other such compensation in that year exceeds the amount of the separately taxed income levy that has been collected, or is to be collected, for that severance pay or other such compensation pursuant to the provisions of Article 328-5, paragraph (2), the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1), the amount of tax that the mayor of the municipality is to collect by the method of ordinary collection pursuant to the provisions of Article 41, paragraph (1) is the amount of tax equivalent to that excess amount.