(1) Where an entrepreneur supplies his or her own services for his or her own business without any compensation, thereby causing inequity in taxation against other entrepreneurs, it shall be deemed a supply of services to himself or herself. In such cases, the scope of those services shall be prescribed by Presidential Decree.
(2) Where an entrepreneur supplies services to others without any compensation, it shall not be deemed a supply of services: Provided, That where he or she supplies services prescribed by Presidential Decree, such as the lease of real estate for business use, to related persons prescribed by Presidential Decree (hereinafter referred to as "related persons"), it shall be deemed a supply of services.
(3) A supply of labor under employment relationship shall not be deemed a supply of services.
(4) Other than those prescribed in paragraphs (1) through (3), matters necessary for a supply of services shall be prescribed by Presidential Decree.