(1) Notwithstanding Article 73 (1), where corporate taxable trust property receives income prescribed by Presidential Decree, and the trustee of the corporate taxable trust property is a financial company, etc. prescribed by the Presidential Decree, withholding taxes shall not be imposed.
(2) For the purpose of Article 73-2 (1), where bonds subject to withholding tax, etc. belonging to corporate tax trust property are sold, the trustee subject to corporate tax shall be deemed to be a withholding agent.[This Article Added on Dec. 22, 2020]