diff --git a/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/analysis/CTESubstitution.scala b/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/analysis/CTESubstitution.scala
index 9424d67e725a4..09bf49d393602 100644
--- a/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/analysis/CTESubstitution.scala
+++ b/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/analysis/CTESubstitution.scala
@@ -20,7 +20,7 @@ package org.apache.spark.sql.catalyst.analysis
 import scala.collection.mutable.ArrayBuffer
 
 import org.apache.spark.sql.catalyst.expressions.SubqueryExpression
-import org.apache.spark.sql.catalyst.plans.logical.{CTERelationDef, CTERelationRef, LogicalPlan, SubqueryAlias, UnresolvedWith, WithCTE}
+import org.apache.spark.sql.catalyst.plans.logical.{CTEInChildren, CTERelationDef, CTERelationRef, LogicalPlan, SubqueryAlias, UnresolvedWith, WithCTE}
 import org.apache.spark.sql.catalyst.rules.Rule
 import org.apache.spark.sql.catalyst.trees.TreePattern._
 import org.apache.spark.sql.catalyst.util.TypeUtils._
@@ -30,8 +30,7 @@ import org.apache.spark.sql.internal.SQLConf.{LEGACY_CTE_PRECEDENCE_POLICY, Lega
 /**
  * Analyze WITH nodes and substitute child plan with CTE references or CTE definitions depending
  * on the conditions below:
- * 1. If in legacy mode, or if the query is a SQL command or DML statement, replace with CTE
- *    definitions, i.e., inline CTEs.
+ * 1. If in legacy mode, replace with CTE definitions, i.e., inline CTEs.
  * 2. Otherwise, replace with CTE references `CTERelationRef`s. The decision to inline or not
  *    inline will be made later by the rule `InlineCTE` after query analysis.
  *
@@ -46,6 +45,9 @@ import org.apache.spark.sql.internal.SQLConf.{LEGACY_CTE_PRECEDENCE_POLICY, Lega
  * dependency for any valid CTE query (i.e., given CTE definitions A and B with B referencing A,
  * A is guaranteed to appear before B). Otherwise, it must be an invalid user query, and an
  * analysis exception will be thrown later by relation resolving rules.
+ *
+ * If the query is a SQL command or DML statement (extends `CTEInChildren`),
+ * place `WithCTE` into their children.
  */
 object CTESubstitution extends Rule[LogicalPlan] {
   def apply(plan: LogicalPlan): LogicalPlan = {
@@ -66,18 +68,18 @@ object CTESubstitution extends Rule[LogicalPlan] {
     if (cteDefs.isEmpty) {
       substituted
     } else if (substituted eq firstSubstituted.get) {
-      WithCTE(substituted, cteDefs.toSeq)
+      withCTEDefs(substituted, cteDefs.toSeq)
     } else {
       var done = false
       substituted.resolveOperatorsWithPruning(_ => !done) {
         case p if p eq firstSubstituted.get =>
           // `firstSubstituted` is the parent of all other CTEs (if any).
           done = true
-          WithCTE(p, cteDefs.toSeq)
+          withCTEDefs(p, cteDefs.toSeq)
         case p if p.children.count(_.containsPattern(CTE)) > 1 =>
           // This is the first common parent of all CTEs.
           done = true
-          WithCTE(p, cteDefs.toSeq)
+          withCTEDefs(p, cteDefs.toSeq)
       }
     }
   }
@@ -242,7 +244,7 @@ object CTESubstitution extends Rule[LogicalPlan] {
   private def substituteCTE(
       plan: LogicalPlan,
       alwaysInline: Boolean,
-      cteRelations: Seq[(String, CTERelationDef)]): LogicalPlan =
+      cteRelations: Seq[(String, CTERelationDef)]): LogicalPlan = {
     plan.resolveOperatorsUpWithPruning(
         _.containsAnyPattern(RELATION_TIME_TRAVEL, UNRESOLVED_RELATION, PLAN_EXPRESSION)) {
       case RelationTimeTravel(UnresolvedRelation(Seq(table), _, _), _, _)
@@ -266,4 +268,21 @@ object CTESubstitution extends Rule[LogicalPlan] {
             e.withNewPlan(apply(substituteCTE(e.plan, alwaysInline, cteRelations)))
         }
     }
+  }
+
+  /**
+   * Finds all logical nodes that should have `WithCTE` in their children like
+   * `InsertIntoStatement`, put `WithCTE` on top of the children and don't place `WithCTE`
+   * on top of the plan. If there are no such nodes, put `WithCTE` on the top.
+   */
+  private def withCTEDefs(p: LogicalPlan, cteDefs: Seq[CTERelationDef]): LogicalPlan = {
+    val withCTE = WithCTE(p, cteDefs)
+    var onTop = true
+    val newPlan = p.resolveOperatorsDown {
+      case cteInChildren: CTEInChildren =>
+        onTop = false
+        cteInChildren.withCTE(withCTE)
+    }
+    if (onTop) withCTE else WithCTE(newPlan, cteDefs)
+  }
 }