Article 224 (Scope of Service Providers, Business Site Providers, etc.)

In 「the Act」 Article 173 (1), “those prescribed by Presidential Decree, such as those providing business sites related to the provision of services, etc.” refers to those falling under any of the following subparagraphs in relation to the provision of services under each subparagraph of paragraph (1) (excluding cases where the income generated from the provision of such services is subject to withholding tax under 「the Act」 Article 127). In such cases, where both a person falling under subparagraph 1 and a person falling under subparagraph 2 exist, the person falling under subparagraph 2 shall be referred to. <Amended by Presidential Decree No. 32133, Nov. 9, 2021> 1. Golf course operators, hospital operators, etc., who provide business sites related to the provision of services to those providing services under each subparagraph of paragraph (1). 2. Employment agencies, labor platform business operators under 「the Employment Insurance Act」 Article 77-7 (1) (hereinafter referred to as “labor platform business operators” in this subparagraph), etc., who arrange or mediate services under each subparagraph of paragraph (1). In such cases, where the arranger or mediator of such services enters into a labor platform user agreement with a labor platform business operator under 「the Employment Insurance Act」 Article 77-7 (1) and arranges or mediates according to such agreement, the labor platform business operator shall be deemed the arranger or mediator of such services.