(1) Where the Commissioner of the National Tax Service deems necessary for tax management, he/she may direct a business entity falling under the requirements prescribed by Presidential Decree in consideration of a type of business, scale, etc. as a business entity supplying goods or services mainly to consumers, not to business entities, to become a member of credit card member stores defined in Article 2 of the Specialized Credit Financial Business Act.
(2) Where a credit card member store (referring to a business entity who joined membership by meeting the requirements under paragraph (1); hereafter the same shall apply in this Article) supplies goods or services in connection with its business and the other party intends to settle accounts for the price with a credit card under Article 35 (2) 1 (a), the credit card member store shall not refuse it or issue a credit card sales slip under Article 160-2 (2) 3 (hereafter referred to as "credit card sales slip" in this Article) falsely: Provided, That where any person who operates a superstore defined in subparagraph 3 of Article 2 of the Distribution Industry Development Act or sports facilities defined in subparagraph 1 of Article 2 of the Installation and Utilization of Sports Facilities Act (hereafter referred to as "superstore, etc." in this paragraph) issues a credit card sales slip after aggregating the sales of other business entities in the relevant superstore, etc. (only applicable to where business entities have entered into a prior contract among themselves where a person who operates the superstore, etc. operates the point-of-sale system defined in subparagraph 12 of Article 2 of the Distribution Industry Development Act), he/she shall not be deemed to have issued a credit card sales slip falsely. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 14389, Dec. 20, 2016>
(3) Any person refused transactions with a credit card by a credit card member store or issued a false credit card sales slip may report the details of such transactions to the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office.
(4) The Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office who has received a report pursuant to paragraph (3) shall notify the head of a tax office having jurisdiction over the place for tax payment of the credit card member store thereof. In such cases, the head of a tax office having jurisdiction over the place for tax payment shall notify the relevant credit card member store of the amount reported during the relevant taxable period.
(5) The Commissioner of the National Tax Service may issue orders necessary for the correction thereof to a credit card member store which has refused transactions with a credit card or has issued a false credit card sales slip.
(6) The administrative guidance for becoming a member of credit card member stores, the method of reporting and notification of refusal of transactions with a credit card and of issuance of false credit card sales slips, and other necessary matters, shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]