A warrant to detain Yoon was executed at 10:33 a.m., according to the Corruption Investigation Office for High-ranking Officials (CIO) as quoted by South Korean news agency Yonhap.

This is the first time a sitting President of the country has been arrested.

According to local media reports, a convoy of vehicles carried the President from his residence to the CIO office in Gwacheon, which is located close to Seoul.

Yoon was seen stepping out of a car and entering the office to undergo questioning before investigators seek a warrant to formally arrest him within 48 hours, Yonhap news agency reported.

Yoon was suspended from his duty following is impeachment by the National Assembly on December 14.

He now faces charges of insurrection and abuse of power.

In his late-night address on December 3, Yoon had declared the martial law, claiming that opposition lawmakers had “paralyzed state affairs”.

Within six hours, members of the National Assembly, including some from Yoon’s own party, voted to reverse the declaration.

Yoon's impeachment trial began on Tuesday but it ended shortly after the President did not appear before the court.

The hearing will next be held on Thursday and the trial will proceed with or without the presence of the president.

Finance minister Choi Sang-mok is currently serving as the acting President of the country.