(1) Where a foreign corporation has a domestic office which performs only non-business functions prescribed by Presidential Decree, such as business liaison, market research, etc., without engaging in business activities that generate domestic profits (referring to an office that does not constitute a domestic place of business referred to in Article 94; hereafter referred to as "foreign corporation’s liaison office"), such foreign corporation shall submit data on its current status prescribed by Presidential Decree to the head of the tax office having jurisdiction over the place of its liaison office by February 10 of the following year, as prescribed by Presidential Decree. <Amended on Dec. 31, 2022>
(2) The liaison office of a foreign corporation shall submit an aggregate invoice for each supplier issued under the main clause of Article 121 (5) to the head of the tax office having jurisdiction over the place of the liaison office of the foreign corporation. <Added on Dec. 31, 2022>
(3) Article 121 (5), (6) and (8) shall apply mutatis mutandis to the submission of an aggregate invoice for each supplier referred to in paragraph (2). <Added on Dec. 31, 2022>[This Article Added on Dec. 21, 2021][Title of This Article Amended on Dec. 31, 2022]