(1) The place of supply of goods shall be a place provided in each of the following subparagraphs:
1. Where moving goods is required: The place where the movement of the goods starts;
2. Where moving goods is not required: The place where the goods are located at the time when they are supplied.
(2) Other than those provided in paragraph (1), matters necessary for the place of supply of goods shall be prescribed by Presidential Decree.