(1) Where a financial company, etc. issues a certificate required for taking income deduction under this Act or the Restriction of Special Taxation Act, it shall prepare a detailed statement of issuance by each individual prescribed by Presidential Decree and retain it for five years from the date of issuance thereof. <Amended by Act No. 11611, Jan. 1, 2013>
(2) A financial company, etc. shall submit a detailed statement of issuance for each individual it retains pursuant to paragraph (1) to the Commissioner of the National Tax Service, if he/she requests to submit it. <Amended by Act No. 11611, Jan. 1, 2013>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]