(1) Notwithstanding Article 32, if an entrepreneur prescribed by Presidential Decree (hereafter in this paragraph referred to as "entrepreneur"), who is registered as a person liable to pay tax, fails to issue a tax invoice at the time of issuing tax invoice pursuant to Article 34 after supplying goods or services (including if such entrepreneur fails to issue a corrected tax invoice or corrected electronic tax invoice due to his or her bankruptcy or business closure, the cancellation or change of a supply contract, or the occurrence of other grounds prescribed by Presidential Decree), the person who is supplied with such goods or services may issue a tax invoice upon confirmation by the head of the competent tax office, as prescribed by Presidential Decree. <Amended on Dec. 19, 2017; Dec. 8, 2021>
(2) A value-added tax amount stated on a tax invoice pursuant to paragraph (1) (hereinafter referred to as "purchaser-issued tax invoice") shall be deemed an input tax amount deductible under Articles 37, 38, and 63 (3), as prescribed by Presidential Decree.
(3) In addition to those provided for in paragraphs (1) and (2), matters necessary for issuing purchaser-issued tax invoices, such as the subject matter and methods, shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 20, 2016]