(1) Notwithstanding Article 163 of this Act or Article 121 of the Corporate Tax Act, if a resident is supplied with goods or services from a business entity or corporation registered under Article 168 and is unable to obtain an invoice due to the bankruptcy or closure of the business entity or corporation, cancellation or change of the supply contract, or any other reason prescribed by Presidential Decree, he or she may issue an invoice (hereinafter referred to as "purchaser-issued invoice") with the confirmation of the head of the tax office having jurisdiction over the place for tax payment.
(2) The object, method of issuing a purchaser-issued invoice, and other necessary matters shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 31, 2022]