(1) Income tax on a nonresident shall be calculated by separating cases where it is imposed by aggregating relevant domestic source income, from cases where it is imposed by separating such domestic source income. <Amended by Act No. 11611, Jan. 1, 2013>
(2) For a nonresident having a domestic place of business and a nonresident with any domestic source real estate income under subparagraph 3 of Article 119, tax shall be imposed by aggregating income under subparagraphs 1 through 7, 8-2 and 10 through 12 of Article 119 (excluding income to be withheld pursuant to Articles 156 (1) and 156-3 through 156-6, and for a nonresident with domestic source retirement income under subparagraph 8 of Article 119 and domestic source capital gains on real estate under subparagraph 9 of Article 119, income tax shall be classified and imposed in the same method as that for a resident: Provided, That Article 89 (1) 3 and 4, and the proviso to the part other than the Table in Article 95 (2) shall not apply where tax is imposed on a nonresident prescribed by Presidential Decree with domestic source capital gains on real estate under subparagraph 9 of Article 119. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013; Act No. 16104, Dec. 31, 2018; Dec. 31, 2019>
(3) For a nonresident having no domestic place of business, income tax shall be imposed separately by each type of income under each subparagraph of Article 119 (excluding subparagraphs 8 and 9). <Amended by Act No. 11611, Jan. 1, 2013>
(4) For domestic income of a nonresident having a domestic place of business which is to be withheld pursuant to Articles 156 (1) and 156-3 through 156-5, income tax shall be imposed separately by each type of income under each subparagraph (excluding subparagraphs 8 and 9) of Article 119. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013>
(5) In cases of imposing taxes pursuant to paragraphs (3) and (4) where a nonresident with domestic source personal services income under subparagraph 6 of Article 119 among income subject to withholding files a final return on the tax base of global income by applying mutatis mutandisArticle 70, income tax may be imposed on the aggregate of income under each subparagraph of Article 119 (excluding subparagraphs 8 and 9). <Amended by Act No. 11611, Jan. 1, 2013; Act No. 16104, Dec. 31, 2018>
(6) In cases of a joint business where the nonresidents having a domestic place of business jointly manage their business and share the profit and loss thereof, Article 87 shall apply mutatis mutandis concerning distribution, etc. of withheld tax amount. <Newly Inserted by Act No. 11611, Jan. 1, 2013>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]