(1) Where a person liable for withholding referred to in Articles 98, 98-2 through 98-4, and 98-6 withholds corporate tax from income referred to in subparagraph 1, 2, 7 (b), 8, or 9 of Article 93 for each business year among the domestic source income of a foreign corporation located in any country and region publicly announced by the Minister of Strategy and Finance, the person liable for withholding shall withhold corporate tax from income by preferentially applying the tax rate referred to in each subparagraph of Article 98 (1), notwithstanding the provisions on non-taxation, tax exemption and restrictive tax rates stipulated in Article 98-4 and the applicable tax treaty; provided, the same shall not apply where the Commissioner of the National Tax Service grants prior approval to apply non-taxation, tax exemption and restrictive tax rates under the applicable tax treaty, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011>
(2) Where a corporation (including its agent or a tax manager pursuant to Article 82 of the Framework Act on National Taxes) that is substantially attributable to domestic source income pursuant to paragraph (1) intends to receive the non-taxation, exemption or limited tax rate pursuant to a tax treaty on its income, it may apply a request for rectification to the head of the tax office having jurisdiction over the place of tax payment of the withholding agent within five years from the 11th of the month immediately following the month in which the tax withheld under paragraph (1) belongs, as prescribed by Presidential Decree; provided, if any ground falling under any subparagraph of Article 45-2 (2) of the Framework Act on National Taxes arises, a request for rectification may be filed within three months from the date on which the relevant ground occurs, notwithstanding the main clause. <Amended on Dec. 20, 2016; Dec. 31, 2019; Dec. 31, 2023>
(3) Upon receipt of a request for correction under paragraph (2), the head of the tax office shall correct the tax base and amount, or notify the relevant requester of the purport that no reasonable grounds exist to correct the tax base and amount, within six months of the receipt of the request.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 24, 2018]