(1) Where a business entity obliged to file a report on the present status of his/her place of business pursuant to Article 78 (1) or a business entity under Article 78 (1) 1 has been issued an tax invoice pursuant to Article 32 (1) or (7), or 35 (1) of the Value-Added Tax Act after having been supplied with goods or services, a business entity obliged to file a report on the present status of his/her place of business pursuant to Article 78 (1) or the heir or a resident departing from the Republic of Korea where Article 74 applies pursuant to Article 78 (1) 1 or a nonresident under Article 121 (2) and (5) shall submit an aggregate table of tax invoices by seller to the head of a tax office having jurisdiction over the seat of his/her place of business by no later than the deadline for reporting on the present status of his/her place of business under Article 78 (where Article 74 applies pursuant to Article 78 (1) 1, referring to the deadline for final return on tax base under Article 74): Provided, That this shall not apply where he/she has submitted it pursuant to Article 54 (5) of the Value-Added Tax Act. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013; Act No. 11873, Jun. 7, 2013>
(2) Matters necessary to submit an aggregate table of tax invoices by seller shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]