Where trade books and other important documents relating to business referred to in Article 33(1) of the Act (hereafter referred to as "books and documents" in this Article) are preserved on microfilm or in any other electronic information processing system in accordance with Article 33(3) of the Act (hereafter referred to as "electronic information processing system" in this Article), they shall be preserved in a manner described below; provided, if books and documents are to be affixed with signatures and seals or signed by the persons who prepared the books and documents in accordance with the Act, the original books and documents shall be preserved: <Amended on Aug. 31, 2012>
1. Preservation as an electronic document in accordance with Article 5(2) of the Framework Act on Electronic Documents and Transactions;
2. Preservation in compliance with the following guidelines in cases other than those subject to subparagraph 1:a. Records of the development, changes, and operation of the programs used to preserve books and documents shall be kept in the electronic information processing system in a manner that allows easy understanding of the progress of and procedure for the preservation;b. Books and documents shall be preserved in a manner that allows easy understanding of their contents as provided in the Act or accounting practices generally accepted as fair and valid;c. Stakeholders shall be allowed to inspect the preserved contents in the form of images or printed documents, if necessary;d. Measures shall be prepared against the loss or destruction of data preserved in the electronic information processing system.