Income Tax Act Article 125-2

The tax revenue from the income tax referred to in Articles 14-4 through 14-8 and Article 24-5 of this Act, after deducting the redistribution from the central government to the local governments, shall be used for expenditures of housing policy and long-term social care services, in accordance with budgetary procedures. Regulations for distribution and use of the tax revenue shall be prescribed by the MOF in conjunction with the Ministry of Interior, and the Ministry of Health and Welfare.