정액세액공제액이 산출세액보다 많은 경우에는 법인세 세율을 9분의 10으로 환산하여 산출한 세액을 한도로 법인세에서 환급한다.
If the amount of straight-line tax credit is greater than the calculated tax, the tax amount calculated by converting the corporate tax rate to 10/9 is refunded from corporate tax as a limit.