(1) When a withholding agent who pays income to a religious person and withholds income tax thereon, pays the religious person's income for February of the year immediately following the relevant taxable year (or at the end of February, if no income for February is paid to a religious person by the end of February or no income is payable to a religious person for February; hereafter the same shall apply in this Article) or pays income to a religion-related worker for the month in which the affiliation with the religion-related worker terminates, he/she shall withhold the amount computed by the method prescribed by Presidential Decree from the religious person's income for the relevant taxable period.
(2) Articles 144-2 (excluding paragraph (1) of the same Article) through 144-5 shall apply mutatis mutandis to the year-end settlement of a religious person’s income under paragraph (1), the reporting of income deductions, etc., the timing of issuing a withholding tax receipt or withholding taxes. In such cases, "business income" shall be construed as "religious person’s income," "business entity" or "business income earner" as "religion-related worker," "contract for transactions" as "affiliation," and "termination" as "severance."[This Article Newly Inserted by Act No. 13558, Dec. 15, 2015]