(1) The place for payment of income tax of a resident shall be the place of his/her domicile: Provided, That where he/she has no place of domicile, it shall be the place of his/her residence.
(2) The place for payment of income tax of a nonresident shall be the seat of his/her place of business in the Republic of Korea pursuant to Article 120 (hereinafter referred to as “domestic place of business”): Provided, That where he/she has two or more domestic places of business, the place for tax payment shall be the principal place of business in the Republic of Korea, and where he/she has no place of business in the Republic of Korea, it shall be the place where income is generated from a source in the Republic of Korea. <Amended by Act No. 11611, Jan. 1, 2013>
(3) Where the place for tax payment is obscure, it shall be determined as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]