If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the effective date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the new Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the district director with jurisdiction over the Resident's locality for paying taxes to refund the excess by June 30 of that year.