The Compilation and Administration of Education Expenditures Act Article 3-1

Any increase in the income tax levied on the salaries of teaching and other staff at public and private preschools, elementary, and junior high schools by the central government, in accordance with the law, shall not be included in the total amount when calculating the 23% stipulated in Paragraph 2 of the previous article. Any additional government income derived from such taxation shall be placed in a separate special fund and used exclusively to enhance the quality of early childhood education, care services, and elementary and secondary education.