(1) Notwithstanding Articles 6 through 8, the Commissioner of the National Tax Service or the commissioner of the competent regional tax office may designate the place for tax payment separately, as prescribed by Presidential Decree, in any of the following cases:
1. Where a resident who has business income applies for a seat of his/her place of business as a place for tax payment;
2. As a resident, other than a resident under subparagraph 1, or a nonresident, where the place for tax payment under Articles 6 through 8 is deemed unreasonable in view of the income level of a taxpayer, or inconvenient for him/her to fulfill the tax liability.
(2) Where the place for tax payment is designated pursuant to paragraph (1) or a proposal under subparagraph 1 of the same paragraph is made, but the place for tax payment is not designated as proposed because designation of the seat of a place of business as a place for tax payment is deemed unreasonable for tax administration, the Commissioner of the National Tax Service or the commissioner of the competent regional tax office shall notify a taxpayer, his/her inheritor, a tax manager, or a taxpayers association of such purport in writing, respectively.
(3) Where the grounds for designation of a place for tax payment prescribed in paragraph (1) become extinct, the Commissioner of the National Tax Service or the commissioner of the competent regional tax office shall revoke designation of the place for tax payment.
(4) Even if designation of a place for tax payment pursuant to paragraph (1) is revoked, such revocation of designation shall not affect the validity of any return, request, claim, payment, or any other act on income tax made prior to such revocation.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]