(1) The place where a domestic corporation shall pay its corporate tax shall be the place where its registered headquarters or main office is located (the location of the actual business management place where no headquarters or main office is located in the Republic of Korea); provided, for an organization deemed a corporation, it shall be the place prescribed by Presidential Decree.
(2) The place where a foreign corporation shall pay its corporate tax shall be the place where its domestic place of business is located; provided, for a foreign corporation with no domestic place of business which earns income referred to in subparagraph 3 or 7 of Article 93, it shall be the location of each of its assets.
(3) Where a foreign corporation falling under paragraph (2) has at least two domestic places of business, the location of the main place of business prescribed by Presidential Decree shall be the place of tax payment, and where a corporation has at least two assets, the place prescribed by Presidential Decree shall be the place of its tax payment.
(4) The place of tax payment where corporate tax is withheld under Article 73, 73-2, 98, 98-3, 98-5, 98-6, or 98-8 shall be the location of the relevant person liable for withholding prescribed by Presidential Decree; provided, where a person liable for withholding referred to in Article 98 or 98-3 has no domestic place of business, it shall be the place prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Dec. 24, 2018; Dec. 31, 2023>[This Article Wholly Amended on Dec. 30, 2010]