(1) The place of supply of services shall be any of the following places: <Amended on Dec. 22, 2020>
1. The place where services are supplied or facilities, rights, or other goods are used;
2. In cases of international transport for which a supply of services is made at home and abroad, if the entrepreneur is a nonresident or a foreign corporation, the place where passengers are boarded or cargoes are loaded.
3. In cases of electronic services under Article 53-2 (1), the location of the place of business, domicile or residence of a person who is supplied with such services.
(2) Other than those provided for in paragraph (1), matters necessary for the place of supply of services shall be prescribed by Presidential Decree.