구 조세감면규제법(1981.12.31 법률 제3481호로 개정되기 전의 것) 제3조의 3 제5항, 제20항.
Article 3-3 (5) and (20) of the former Act on Regulation of Tax Reduction and Exemption (before the amendment to Act No. 3481 on December 31, 1981)