(1) Upon receipt of a tax invoice issued under Article 32 (1) or (7) or Article 35 (1) of the Value-Added Tax Act after being supplied with goods or services, any corporation which operates a business exempt from the value-added tax under the Value-Added Tax Act and the Act on Restriction on Special Cases concerning Taxation shall submit an aggregate tax invoice for individual suppliers (referring to an aggregate tax invoice for individual suppliers provided in Article 54 of the Value-Added Tax Act; hereinafter the same shall apply) to the head of the tax office having jurisdiction over the place of tax payment by the deadline prescribed by Presidential Decree; provided, the same shall not apply where such invoice is submitted under Article 54 (5) of the Value-Added Tax Act. <Amended on Jun. 7, 2013>
(2) Matters necessary to submit an aggregate table of tax invoices by seller shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]