(1) If a person authorized to receive the documents falls under any of the following subparagraphs, such documents shall be considered as served in accordance with Article 8 once 14 days have passed since the main contents of the documents were publicly notified:
1. Where domicile or business office is located overseas so that it is difficult to deliver documents;
2. Where domicile or business office is not evident;
3. Other cases prescribed by Presidential Decree, such as where the documents sent by registered mail is returned because the person provided for in Article 10 (4) does not appear at the place where the documents are to be delivered.
(2) The public notification under paragraph (1) shall be posted or placed on any of the following subparagraphs. In such cases, if service by public notification is made by means of national tax information and communications networks, another method shall also be used: <Amended on Jan. 1, 2013>
1. National tax information and communications networks;
2. Bulletin board of tax offices or other proper place;
3. Web site or bulletin board of the Special Self-governing City, Special Self-governing Province, or Si/Gun/Gu (referring to an autonomous Gu; hereinafter the same shall apply) having jurisdiction over the place where the documents are to be delivered, or other appropriate place;
4. The Official Gazette or daily newspaper.[This Article Wholly Amended on Jan. 1, 2010]