(1) When a withholding agent pays public pension income, he/she shall withhold income tax according to the simplified tax withholding table for pension income. <Amended by Act No. 11611, Jan. 1, 2013>
(2) When a withholding agent pays pension income under Article 20-3 (1) 2 and 3, he/she shall withhold the income tax calculated by applying the withholding tax rate under Article 129 (1) 5-2 to the amount paid. <Amended by Act No. 11611, Jan. 1, 2013>
(3) When a withholding agent pays public pension income for January of the year following the relevant taxable period, he/she shall withhold income tax pursuant to Article 143-4. In such cases, income tax on the public pension income for January of the following year shall be withheld pursuant to paragraph (1). <Amended by Act No. 11611, Jan. 1, 2013>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]