(1) Notwithstanding Article 24 (1), where any business entity prescribed by Presidential Decree installs and uses a cash register, the amount of global income may be calculated based on the sum of the amount earned in the relevant taxable period.
(2) Matters necessary for the installation and use of cash registers shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]