(1) Where a person who receives wages and salaries from two or more persons (excluding a person employed on a daily basis) designates a principal workplace and a secondary workplace, have a withholding tax receipt for wage and salary income under Article 143 (2) issued from a withholding agent of the secondary workplace, and submit such receipt to the withholding agent of the principal workplace by the time he/she receives wage and salary for February of the year following the relevant taxable period, the withholding agent of the principal workplace shall withhold income taxes on the aggregate of wages and salaries paid at the principal workplace and secondary workplace, in accordance with Article 137.
(2) A withholding agent of a secondary workplace who issues a withholding tax receipt for wage and salary income under paragraph (1) shall withhold income taxes, computed by subtracting taxes withheld pursuant to Article 134 (1) from the calculated global income tax which is obtained by applying a basic tax rate to wage and salary income for the relevant taxable period.
(3) Paragraphs (1) and (2) shall apply mutatis mutandis to the year-end tax settlement for wage and salary income tax of a person with wage and salary income under items of Article 127 (1) 4 and other wage and salary income, for which income taxes are collected by a taxpayers association pursuant to Article 150 (3).[This Article Newly Inserted by Act No. 10408, Dec. 27, 2010]