(1) A place of tax payment for an entrepreneur’s value-added tax shall be the location of each of his or her place of business.
(2) Any place of business under paragraph (1) shall be a fixed place at which an entrepreneur performs all or some of transactions for his or her business; and matters necessary for the scope of places of business shall be prescribed by Presidential Decree.
(3) If an entrepreneur has no place of business under paragraph (2), his or her domicile or residence shall be deemed his or her place of business.
(4) Notwithstanding paragraph (1), a place of tax payment for value-added tax of a per-business unit taxable entrepreneur under the latter part of Article 8 (3) shall be the location of his or her main office or principal office instead of each of his or her places of business.
(5) None of the following places shall be treated as a place of business:
1. A place that only has facilities for keeping and managing goods, which has been reported as a shed as prescribed by Presidential Decree;
2. A temporary place of business established in a place where various events, such as competitions and exhibitions, are held, which has been reported as prescribed by Presidential Decree.
(6) A place of tax payment for value-added tax of an importer of goods shall be the location of the customs house to which he or she declares his or her import under the Customs Act.