(1) The place for payment of income tax withheld shall be as follows: <Amended by Act No. 11146, Jan. 1, 2012>
1. Where a withholding agent is a resident: It shall be the seat of his/her principal place of business: Provided, That where he/she deducts withholding tax at a place of business, other than the principal place of business, it shall be the seat of such place of business, and where he/she has no place of business, it shall be the place of his/her domicile or the place of his/her residence;
2. Where a withholding agent is a nonresident: It shall be the seat of his/her principal place of business in the Republic of Korea: Provided, That where he/she deducts withholding tax at a place of business in the Republic of Korea, other than his/her principal place of business in the Republic of Korea, it shall be the seat of such 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 his/her place of settlement or his/her place of sojourn;
3. Where a withholding agent is a corporation: It shall be the seat of the head office or the principal office of such corporation;
4. Where a withholding agent is a corporation, and a branch, place of business or any other place of business of such corporation independently manages the accounting affairs according to a self-financing system: Notwithstanding subparagraph 3, it shall be the seat of such place of business (excluding cases where the seat of such place of business is located in a foreign country): Provided, That, in cases prescribed by Presidential Decree, the seat of the head office or the principal office of such corporation may be the place for payment of the income tax withheld;
5. Where a withholding agent under Articles 156 and 156-3 through 156-6 has no place for tax payment prescribed in subparagraphs 1 through 4: It shall be the place prescribed by Presidential Decree.
(2) The place for payment of income tax collected by a taxpayers association pursuant to Article 150 shall be the seat of the relevant taxpayers association.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]