(1) Where an inheritor of a resident or a nonresident becomes a person liable to pay income tax on the predecessor, due to the death of the resident or the nonresident, the place for payment of such income tax shall be the place reported to the head of the competent tax office by the inheritor or a manager of tax payment as a place for tax payment, as prescribed by Presidential Decree, among the place of domicile or the place of residence of the predecessor, the inheritor or the manager of tax payment.
(2) Where a nonresident appoints a manager of tax payment, the place for payment of income tax of such nonresident shall be the seat of his/her place of business in the Republic of Korea or the place reported to the head of the competent tax office by the manager of tax payment as a place for tax payment, as prescribed by Presidential Decree, among the domicile or the place of residence of such tax manager.
(3) When a report pursuant to paragraph (1) or (2) is made, the reported place shall, thereafter, be deemed the place for payment of income tax of a resident or a nonresident.
(4) If there is no report pursuant to paragraph (1) or (2), the place for payment of income tax of a resident or a nonresident shall be in accordance with Articles 6 and 7.
(5) The place for the payment of income tax for public officials, etc., as prescribed by Presidential Decree, who do not have a domicile in the Republic of Korea shall be determined by Presidential Decree. <Amended on Dec. 31, 2019>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]