(1) Notwithstanding Article 134 (1), when a domestic corporation (hereinafter referred to as "hiring domestic corporation") that hires a worker from a foreign corporation (excluding a domestic branch or a domestic sales office; hereafter referred to as "foreign temporary staffing corporation" in this Article) that temporarily assigns workers from abroad under a temporary staffing contract made with the domestic corporation (hereafter referred to as “temporary staffing agency worker” in this Article) pays an amount to the temporary staffing agency worker in return for the labor provided within the Republic of Korea, the domestic corporation shall withhold an amount obtained by applying the tax rate specified in Article 18-2 (2) of the Act on Restriction on Special Cases concerning Taxation to the amount paid to the worker (referring to the confirmed amount, if the hiring domestic corporation confirms the amount paid by the foreign temporary staffing corporation to the temporary staffing agency worker, as prescribed by Presidential Decree), as income tax, and shall pay the amount to the tax office having jurisdiction over withholding tax, the Bank of Korea, or any post office by not later than the tenth day of the month immediately following the month in which the amount is withheld, as prescribed by Presidential Decree. <Amended by Act No. 15225, Dec. 19, 2017; Dec. 8, 2021>
(2) When a foreign temporary staffing corporation pays wage and salary income for February of the year immediately following the relevant taxable period to a temporary staffing agency worker under paragraph (1), it shall withhold income tax on the wage and salary income for the relevant taxable period pursuant to Article 137. In such cases, the relevant provisions regarding residents and nonresidents in this Act shall apply mutatis mutandis to the computation of the tax base and tax amount of a temporary staffing agency worker for the relevant taxable period, the filing of a return on tax base and the payment of taxes, determination, correction, collection, and refund of taxes.
(3) In cases falling under paragraph (2), a hiring domestic corporation may withhold taxes on behalf of the foreign temporary staffing corporation.
(4) Matters necessary for the scope of hiring domestic corporations who shall withhold taxes from temporary staffing agency workers and the scope of temporary staffing agency workers for the purposes of applying paragraphs (1) through (3), and the methods, procedure, etc. for submitting documents related to withholding taxes, application for refund, etc., shall be prescribed by Presidential Decree.[This Article Newly Inserted by Act No. 13558, Dec. 15, 2015]