그 후 2003. 12. 30 상증세법을 개정하여 국세기본법에 의하여 법인으로 보는 단체를 비영리 법인으로 보아 상증세법을 적용하는 것으로 규정함으로써 제2설을 입법화하였다.
Then, on December 30, 2003, by amending the Income Tax Act, the second theory had been legislated by stipulating that an company deemed a corporation under the Framework Act on National Tax was considered a non-profit corporation and applied to the Income Tax Act.