(1) Any person (if actual medical expenses are paid using medical indemnity insurance proceeds under an insurance or deduction contract, this includes the insurance company, etc. that disbursed the insurance proceeds, as well as other persons prescribed by Presidential Decree) who issues supporting documents required to get income deduction and tax credits prescribed by Presidential Decree (hereinafter referred to as "supporting documents for income deduction and tax credits") among the income deduction and tax credits under this Act or the Restriction of Special Taxation Act shall submit the supporting documents for income deduction and tax credits to the Commissioner of the National Tax Service, as prescribed by Presidential Decree, such as use of information and communications networks: Provided, That this shall not apply to cases prescribed by Presidential Decree, such as where a person who is issued supporting documents for income deduction and tax credits refuses to submit the supporting documents. <Amended by Act No. 12169, Jan. 1, 2014; Dec. 29, 2020>
(2) Any person who is issued supporting documents for income deduction and tax credits pursuant to paragraph (1) shall not provide them to other persons, use them for a purpose, other than tax purposes, or divulge the details thereof. <Amended by Act No. 12169, Jan. 1, 2014>
(3) Any person who is not a public official among those who become aware of the details of supporting documents for income deduction and tax credits received pursuant to paragraph (1) shall be deemed a public official when applying penal provisions under the Criminal Act or other Acts. <Amended by Act No. 12169, Jan. 1, 2014>
(4) The Commissioner of the National Tax Service may guide a person issuing supporting documents for income deduction and tax credits to submit such documents to him/her. <Amended by Act No. 12169, Jan. 1, 2014>
(5) Matters necessary for guidance under paragraph (4) shall be prescribed by Presidential Decree.
(6) Where the Commissioner of the National Tax Service has obtained consent of a person qualifying for basic deduction on providing information on supporting documents for income deduction and tax credits by methods prescribed by Presidential Decree, such as in writing, he/she may provide a resident with global income under Article 50 (1) with the relevant information on his/her dependents. <Amended by Act No. 12169, Jan. 1, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]