(1) A foreign corporation whose domestic source income accrued by rendering personal services in subparagraph 6 of Article 93 is withheld at the tax rate prescribed in Article 98 (1) 4 may file a report on and pay an amount (hereafter in this Article, referred to as "tax base") computed by subtracting expenses proved to be in relation to the domestic source income accrued by rendering personal services in subparagraph 6 of Article 93 accrued during the supply period of services in the Republic of Korea (referring to the period from the date of arrival in the Republic of Korea to the date of departure therefrom, where such period is unclear) from such income to the head of the tax office having jurisdiction over the place of tax payment of the person liable for withholding within three months from the last day of the supply period of services, as prescribed by Presidential Decree. <Amended on Dec. 24, 2018>
(2) Where any income withheld under Article 98 (1) 4 is included in the tax base in applying paragraph (1), the amount of the withheld tax shall be deducted as the amount of tax paid. <Amended on Dec. 24, 2018>
(3) Where a report is filed and payment is made under paragraph (1), Articles 95 and 97 shall apply mutatis mutandis to the method of calculating the amount of tax and tax rates and methods of filing reports, making payment, determinations, corrections, and collection.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 24, 2018]