(1) Notwithstanding Article 32, if the issuance of a tax invoice (including an electronic tax invoice; hereinafter the same shall apply) is impracticable or unnecessary or in any other cases prescribed by Presidential Decree, the issuance of the tax invoice may be omitted.
(2) Notwithstanding Article 32, if an entrepreneur prescribed by Presidential Decree issues a credit card sales slip, etc. under Article 46 (1), the issuance of a relevant tax invoice may be omitted.