(1) Documents prescribed in this Act or other tax-related statutes shall be served on the domicile, address, business office or place of business (in cases of the service by means of information and communications networks (hereinafter referred to as "electronic service"), referring to an electronic mail address of the designated person (if stored in national tax information and communications networks, referring to the place accessible using an identification mark of the designated person); hereinafter referred to as "domicile or business office") of the designated person (referring to the person designated as a recipient; hereinafter the same shall apply).
(2) Where documents are served on persons jointly and severally liable for tax payment, the representative thereof shall become the designated person, and, if no representative exists, a person against whom the collection of national taxes is convenient, among the persons jointly and severally liable for tax payment, shall become the designated person: Provided, That documents regarding the notice of and demand for payment shall be served on all persons jointly and severally liable for tax payment. <Amended on Dec. 29, 2020>
(3) Where inheritance is commenced and an administrator of inherited property exists, documents shall be served on the domicile or business office of the administrator.
(4) Where a tax administrator exists, documents regarding the notice of and demand for payment shall be served on the domicile or business office of the tax administrator. <Amended on Dec. 29, 2020>
(5) Notwithstanding paragraph (1), where it is confirmed that a person who should have been served with documents has been arrested, detained, or confined in a correctional facility or a detention room in a national police agency, such documents shall be served with the head of the relevant correctional facility or the head of the relevant national police agency. <Newly Inserted on Dec. 31, 2018>[This Article Wholly Amended on Jan. 1, 2010]