(1) If a supply of goods constitutes exportation, it shall qualify for the tax rate of zero percent (hereinafter referred to as "zero tax rate"), notwithstanding Article 30.
(2) The exportation under paragraph (1) shall be any of the following:
1. Removing domestic articles (including marine products collected or caught by a Korean vessel) from the Republic of Korea;
2. Any transaction prescribed by Presidential Decree, such as an intermediary trade transaction, for which a contract, the receipt of payments, etc. are made at a domestic place of business;
3. The supply, etc. of goods [excluding gold ingots] using a local letter of credit or a written confirmation of purchase determined by Ordinance of the Ministry of Economy and Finance, as prescribed by Presidential Decree.