(1) If a nonresident has a fixed place to carry out all or part of the business in the Republic of Korea, he/she shall be deemed to have a domestic place of business. <Amended by Act No. 11611, Jan. 1, 2013>
(2) Any domestic place of business prescribed in paragraph (1) shall be deemed to include any of the following places:
1. A branch, office or place of business;
2. A store or other fixed sales places;
3. A place of work, factory or warehouse;
4. A place of construction, site of construction, assembly or installation work, or a place where supervision is conducted in relation thereto, which continues to exist exceeding six months;
5. Any of the following places where services are provided by employees:(a) A place where services are carried out for a period exceeding six months in total among 12 months during which services are provided continuously;(b) A place where similar kinds of services are carried out continuously and repeatedly for two or more years, for a period not exceeding six months in total among 12 months during which services are provided continuously;
6. A mine, a quarry or a place where any submarine natural resources and other natural resources are probed or gathered (including places located on the sea bed and subsoil in the submarine area contiguous to the coast of the Republic of Korea where the Republic of Korea exercises its sovereignty outside the territorial waters under international laws).
(3) Where, even though having no fixed place under paragraph (1), a nonresident conducts business by employing a person falling under any of the following subparagraphs, or a person equivalent thereto prescribed by Presidential Decree, such resident shall be deemed to have a domestic place of business at the seat of the place of business of such person (referring to a domicile where there is no place of business, and the place of residence where there is no domicile): <Amended by Act No. 16104, Dec. 31, 2018>
1. A person who has an authority to enter into a contract falling under any of the following items (hereinafter referred to as “contract, etc. in the name of a nonresident”) on behalf of such nonresident and repeatedly exercises such authority:(a) A contract in the name of that nonresident;(b) A contract for transferring the ownership of any asset owned by that nonresident or licensing a right to uses any asset which that nonresident has a right to own or use;(c) A contract for providing services of that nonresident;
2. A person who has no authority to enter into a contract in the name of such nonresident on behalf of that non-resident, but repeatedly plays an important role (limited to cases where that nonresident enters into a contract without changing an important matters of such contract) in the course of entering into a contract.
(4) Where a place falling under any of the following subparagraphs (hereinafter referred to as “place for specific activities” in this Article) is used for activities of a preliminary or auxiliary nature for conducting the business of the nonresident, such place shall not be included in the domestic places of business under paragraph (1): <Amended by Act No. 16104, Dec. 31, 2018; Dec. 31, 2019>
1. A fixed place used by a nonresident only for purchasing assets;
2. A fixed place used by a nonresident only for storing or keeping any assets not for sale;
3. A fixed place used by a nonresident only for any advertisement, publicity, collection and furnishing of information, market survey, and other activities similar thereto;
4. A fixed place used by a nonresident only for having another person process his/her assets.
(5) Notwithstanding paragraph (4), where a place for specific activities falls under any of the following, such place shall be included in the domestic places of business under paragraph (1): <Newly Inserted by Act No. 16104, Dec. 31, 2018; Dec. 31, 2019>
1. Where a nonresident or related person prescribed by Presidential Decree (hereinafter referred to as “related person” in this paragraph) conducts business in the same place as the place for specific activities or at any other place in the Republic of Korea, and meets all the following requirements:(a) A domestic place of business of the relevant nonresident or the related person shall be located in the same place as the place for specific activities or at any other place in the Republic of Korea;(b) The activities conducted in the place for specific activities and those conducted at the domestic place of business under item (a) shall be mutually complementary;
2. Where a nonresident or a related person conduct mutually complementary activities in the same place as the place for specific activities or at any other place in the Republic of Korea, and the activities in general combined with the respective activities shall not fall under activities of a preliminary or auxiliary nature, considering the business activities of the non-resident or the related person.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]