(1) Any person who pays a domestic corporation the income provided in Article 127 (1) 1 or 2 of the Income Tax Act (including a person obliged to withhold tax pursuant to any provision of Articles 73 (4) through (6) and 73-2) shall file payment statements to the head of the tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree. In such cases, with regard to income accruing from each piece of trust property of a corporation subject to the Financial Investment Services and Capital Markets Act, as the income shall be deemed paid to such corporation, any person who pays such income shall submit such payment statements, notwithstanding Article 5 (4). <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 24, 2018; Dec. 22, 2020>
(2) Article 164 of the Income Tax Act shall apply mutatis mutandis to the submission of payment statements under paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]