(1) If a foreign entrepreneur supplies services, etc. in the Republic of Korea through any of the following persons (hereinafter referred to as "commission agent, etc."), the services, etc. shall be deemed to be supplied by the commission agent, etc.: <Amended on Dec. 15, 2015; Dec. 20, 2016; Dec. 22, 2020>
1. A commission agent;
2. A quasi-commission agent;
3. An agent;
4. An intermediary (only applicable to where he or she collects a transaction price from a purchaser and pays it to a seller).
(2) In cases of a supply of a right by a foreign entrepreneur, the location or address of the domestic place of business of the person receiving such supply shall be deemed the place of supply for the right, notwithstanding Article 19 (1). <Amended on Dec. 22, 2020>