You are entitled to claim annual deduction for an amount calculated by multiplying the number of family members falling under any of the following sub-paragraphs by ₩1,000,000 per capita.
ⅰ) Yourselfⅱ) Your spouseⅲ) dependents living in the same household with you. A dependent means a lineal family member or a brother/sister who is under 20 years or over 60 years (55 years for woman) supported by you
However, you cannot take a deduction for your spouse and dependents if these persons had gross income of ₩1,000,000 or more for tax year
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