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Method of computing the profits and losses from trade or valuation of foreign-listed stocks excluded from the dividend income amount under Article 91-2(2) of the former Restriction of Special Taxation Act and Article 92-2(3) of the former Enforcement Decree of the Restriction of Special Taxation Act (i.e., aggregate of the profits and losses from stock price fluctuations and those from exchange rate fluctuations); and where the foreign-listed stocks’ foreign currency-denominated price declined and the Korean Won-denominated exchange rate against foreign currency rose, whether only the profits from exchange rate fluctuations may be included in dividend income (negative)
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