(1) Any business entity who supplies goods or provides services mainly to consumers, not to business entities, and meets the requirements prescribed by Presidential Decree, in consideration of the type of business, scale, etc. shall register as a cash receipt merchant within 60 days from the date on which it meets such requirements (in the case of a business entity that meets the requirements as prescribed by Presidential Decree, such as the amount of income) within three months from the end of the month in which it meets such requirements), by installing a cash receipt-issuing device in a credit card reader, etc. <Amended by Act No. 12852, Dec. 23, 2014; Dec. 31, 2019>
(2) Any business entity who has registered as a cash receipt merchant pursuant to paragraph (1) shall attach a "Cash Receipt Sticker" attached on the door, indicating a cash receipt merchant, as prescribed by the Commissioner of the National Tax Service.
(3) Where any business entity who has registered as a cash receipt merchant supplies goods or provides services in relation to his/her business and the other party thereof requests to issue a cash receipt after making a payment in cash, he/she shall not refuse to issue a cash receipt therefor or issue it falsely.
(4) Where any business entity who engages in the type of business prescribed by Presidential Decree, among those business entities obliged to register as a cash receipt merchant pursuant to paragraph (1), supplies goods or provides services, the amount of transactions (including the amount of value-added tax) for each purchase of which is at least 100,000 won and receives the payment in cash, notwithstanding paragraph (3), he/she shall issue a cash receipt, as prescribed by Presidential Decree, even if the other party does not request the issuance thereof: Provided, That where he/she supplies goods or provides services to any person who has registered as a business entity pursuant to Article 168 of this Act, Article 111 of the Corporate Tax Act, or Article 8 of the Value-Added Tax Act and issues an invoice or a tax invoice pursuant to Article 163 of this Act, Article 121 of the Corporate Tax Act, or Article 32 of the Value-Added Tax Act, he/she may choose not to issue a cash receipt. <Amended by Act No. 11611, Jan. 1, 2013; Act No. 11873, Jun. 7, 2013; Act No. 12169, Jan. 1, 2014>
(5) If any business entity registered as a cash receipt merchant under paragraph (3) or a business entity obligated to issue cash receipts under paragraph (4) fails to issue a cash receipt or issues a false cash receipt, the other party to the transaction may report details of the transaction in cash to the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office. <Amended by Act No. 15225, Dec. 19, 2017>
(6) The Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office who receives reports pursuant to paragraph (5) shall notify the head of a tax office having jurisdiction over the place for tax payment of the relevant business entity of such fact. In such cases, the head of a tax office having jurisdiction over the place for tax payment shall notify the relevant business entity of the amount reported in the relevant taxable period.
(7) Even where a person supplied with goods or services from a business entity who has registered as a cash receipt merchant does not request for issuance of a cash receipt, the business entity may issue a cash receipt, as prescribed by Presidential Decree. <Newly Inserted by Act No. 11146, Jan. 1, 2012>
(8) The Commissioner of the National Tax Service may issue, to a business entity who has registered as a cash receipt merchant, orders necessary in connection with the matters to be complied by the said business entity, such as the method of issuing cash receipts, method of posting a mark indicating the cash receipt merchant, etc. <Amended by Act No. 11146, Jan. 1, 2012>
(9) Registration of or withdrawal from a cash receipt merchant, the amount subject to issuance, the method of reporting and notification of non-issuance of cash receipts and issuance of false cash receipts, and other necessary matters, shall be prescribed by Presidential Decree. <Amended by Act No. 11146, Jan. 1, 2012>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]