(1) When a tax official receives the returns of tax base, revised returns of tax base and requests for correction, or the documents related thereto, and other documents prescribed by Presidential Decree from a taxpayer or a person liable to submit the data for taxation (hereinafter referred to as the "taxpayer, etc."), he or she shall issue the receipt thereof: Provided, That in cases prescribed by Presidential Decree, such as the return by postal service, the same shall not apply.
(2) When the returns, etc. under paragraph (1) are received from taxpayers, etc. by means of national tax information and communications networks, the fact of their receipt may be notified in an electronic form.[This Article Wholly Amended on Jan. 1, 2010]