(1) A supply of goods or services for acquiring foreign currencies, other than a supply of goods or services under Articles 21 through 23, which falls under any of the following, shall qualify for the zero tax rate, notwithstanding Article 30:
1. A supply of goods or services to any diplomatic offices, consular agencies (excluding any consular agency the head of which is a honorary consul), the United Nations and other equivalent international organizations (limited to those entitled to privileges and immunities pursuant to treaties to which the Republic of Korea is a party and other domestic statutes and regulations), etc. (hereafter in this Article referred to as "diplomatic offices, etc."), which are permanently stationed in the Republic of Korea;
2. A supply of goods or services to employees of diplomatic offices, etc. who are not nationals of the Republic of Korea among those qualified as public officials by relevant countries or confirmed as holding other equivalent status by the Minister of Foreign Affairs, which is made in the manner prescribed by Presidential Decree;
3. A supply of goods or services for acquiring foreign currencies, which is prescribed by Presidential Decree.
(2) Matters necessary for verifying the acquisition of foreign currencies under paragraph (1) shall be prescribed by Presidential Decree.