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 4e3234f9c0dc..7b9fd514e745 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.{Command, CTERelationDef, CTERelationRef, InsertIntoDir, LogicalPlan, ParsedStatement, SubqueryAlias, UnresolvedWith, WithCTE}
+import org.apache.spark.sql.catalyst.plans.logical.{Command, CTERelationDef, CTERelationRef, InsertIntoDir, InsertIntoStatement, LogicalPlan, ParsedStatement, 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._
@@ -52,7 +52,13 @@ object CTESubstitution extends Rule[LogicalPlan] {
     if (!plan.containsPattern(UNRESOLVED_WITH)) {
       return plan
     }
-    val isCommand = plan.exists {
+    // New plan with CTEs moved to command's query.
+    val (planWithCTE, isCommandWithCTE) = plan match {
+      case UnresolvedWith(child: InsertIntoStatement, cteRelations) =>
+        (child.copy(query = UnresolvedWith(child.query, cteRelations)), true)
+      case _ => (plan, false)
+    }
+    val isCommand = !isCommandWithCTE && plan.exists {
       case _: Command | _: ParsedStatement | _: InsertIntoDir => true
       case _ => false
     }
@@ -60,12 +66,12 @@ object CTESubstitution extends Rule[LogicalPlan] {
     val (substituted, firstSubstituted) =
       LegacyBehaviorPolicy.withName(conf.getConf(LEGACY_CTE_PRECEDENCE_POLICY)) match {
         case LegacyBehaviorPolicy.EXCEPTION =>
-          assertNoNameConflictsInCTE(plan)
-          traverseAndSubstituteCTE(plan, isCommand, Seq.empty, cteDefs)
+          assertNoNameConflictsInCTE(planWithCTE)
+          traverseAndSubstituteCTE(planWithCTE, isCommand, Seq.empty, cteDefs)
         case LegacyBehaviorPolicy.LEGACY =>
-          (legacyTraverseAndSubstituteCTE(plan, cteDefs), None)
+          (legacyTraverseAndSubstituteCTE(planWithCTE, cteDefs), None)
         case LegacyBehaviorPolicy.CORRECTED =>
-          traverseAndSubstituteCTE(plan, isCommand, Seq.empty, cteDefs)
+          traverseAndSubstituteCTE(planWithCTE, isCommand, Seq.empty, cteDefs)
     }
     if (cteDefs.isEmpty) {
       substituted
diff --git a/sql/core/src/test/resources/sql-tests/analyzer-results/postgreSQL/with.sql.out b/sql/core/src/test/resources/sql-tests/analyzer-results/postgreSQL/with.sql.out
index e53480e96bed..f58f8faa0be3 100644
--- a/sql/core/src/test/resources/sql-tests/analyzer-results/postgreSQL/with.sql.out
+++ b/sql/core/src/test/resources/sql-tests/analyzer-results/postgreSQL/with.sql.out
@@ -452,10 +452,14 @@ with test as (select 42) insert into test select * from test
 -- !query analysis
 InsertIntoHadoopFsRelationCommand file:[not included in comparison]/{warehouse_dir}/test, false, Parquet, [path=file:[not included in comparison]/{warehouse_dir}/test], Append, `spark_catalog`.`default`.`test`, org.apache.spark.sql.execution.datasources.InMemoryFileIndex(file:[not included in comparison]/{warehouse_dir}/test), [i]
 +- Project [cast(42#x as int) AS i#x]
-   +- Project [42#x]
-      +- SubqueryAlias test
-         +- Project [42 AS 42#x]
-            +- OneRowRelation
+   +- WithCTE
+      :- CTERelationDef xxxx, false
+      :  +- SubqueryAlias test
+      :     +- Project [42 AS 42#x]
+      :        +- OneRowRelation
+      +- Project [42#x]
+         +- SubqueryAlias test
+            +- CTERelationRef xxxx, true, [42#x]
 
 
 -- !query
diff --git a/sql/core/src/test/scala/org/apache/spark/sql/sources/InsertSuite.scala b/sql/core/src/test/scala/org/apache/spark/sql/sources/InsertSuite.scala
index 48bdd799017c..54eb4f4b2df1 100644
--- a/sql/core/src/test/scala/org/apache/spark/sql/sources/InsertSuite.scala
+++ b/sql/core/src/test/scala/org/apache/spark/sql/sources/InsertSuite.scala
@@ -2528,6 +2528,14 @@ class InsertSuite extends DataSourceTest with SharedSparkSession {
     }
   }
 
+  test("SPARK-44356: CTE on top of INSERT INTO") {
+    withTable("t") {
+      sql("CREATE TABLE t(i int, part1 int, part2 int) using parquet")
+      sql("WITH v1(c1) as (values (1)) INSERT INTO t select c1, 2, 3 from v1")
+      checkAnswer(spark.table("t"), Row(1, 2, 3))
+    }
+  }
+
   test("SELECT clause with star wildcard") {
     withTable("t1") {
       sql("CREATE TABLE t1(c1 int, c2 string) using parquet")