Supplementary Provisions, Article 15

With regard to the application of the provisions of Article 448, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act on or before March 31, 2015, the words and phrases set forth in the middle column of the following table in the provisions of the Local Tax Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table, respectively.