(1) Where a withholding agent under Articles 156, 156-3, and 156-6 deducts withholding tax from income under subparagraph 1, 2, 9 (b), 10, or 11 of Article 119 as income tax among domestic source income of a nonresident located in a country or area notified publicly by the Minister of Strategy and Finance, notwithstanding Article 156-2 and the provisions of non-taxation, exemption, or the reduced tax rate according to a tax treaty, he/she shall deduct withholding tax by applying tax rates under each subparagraph of Article 156 (1) preferentially: Provided, That this shall not apply where the Commissioner of the National Tax Service approves in advance that he/she may qualify for non-taxation, tax exemption, or the reduced tax rate according to a tax treaty, as prescribed by Presidential Decree. <Amended by Act No. 11146, Jan. 1, 2012>
(2) Where any person to whom domestic source income prescribed in paragraph (1) is substantially attributed (including his/her agent or a tax manager under Article 82 of the Framework Act on National Taxes) intends to apply for non-taxation, tax exemption, or reduced tax rate according to a tax treaty on such income, he/she may request a correction to the head of a tax office having jurisdiction over the place for tax payment of a withholding agent, as prescribed by Presidential Decree, within five years from the last day of the month in which the date when the tax amount has been withheld pursuant to paragraph (1) falls: Provided, That notwithstanding the main clause, in any of the events described in Article 45-2 (2) of the Framework Act on National Taxes, the person may file an application for correction within three months from the date of discovering such an event.<Amended by Act No. 14389, Dec. 20, 2016; Dec. 31, 2019>
(3) The head of a tax office requested to make a correction under paragraph (2) shall correct the tax base and tax amount or notify a person who has made such request of the purport that there is no reason for making a correction within six months from the date he/she has received such request.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]