(1) Where a person liable for withholding withholds corporate tax from a tax obligor under Articles 73 and 73-2, the person liable for withholding shall issue a withholding receipt to the tax obligor, as prescribed by Presidential Decree. <Amended on Dec. 24, 2018>
(2) In applying paragraph (1), the relevant corporation shall be deemed a tax obligor when a person liable for withholding has paid the corporate tax on the amount equivalent to the interest accruing from the sale of bonds, etc. subject to withholding tax pursuant to Article 73-2 in the capacity of the tax obligor. <Amended on Dec. 24, 2018>
(3) Matters necessary for issuing withholding receipts under paragraph (1) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]