open and use exclusive accounts pursuant to Article 50-2 and make public announcement on their statement of accounts, etc. pursuant to Article 50-3 (hereinafter a “public service corporation in good faith, etc.”)] of total number of stocks with voting rights, which are issued by such domestic corporation or total amount of equity shares (hereafter referred
to as the “total number, etc. of issued stocks” in this Article, Articles 48, 49 and Article 63 (3)), the excess amount shall be added to the taxable amount of inheritance tax: Provided, That this shall not apply to the case prescribed by the Presidential Decree where it falls under the proviso of other portions than each subparagraph of Article 49 (1), and where the stocks, etc. of domestic corporation, which is not specially related to the contributors to the relevant public service corporation, etc., are contributed to such public service corporation, etc. as is not specially related to the enterprise group subject to the limitations on mutual investment under Article 9 of the Monopoly Regulation and Fair Trade Act (hereinafter referred to as the “enterprise group subject to the limitations on mutual investment”