(1) Where the head of a customs office collects a value-added tax (including deferring the payment of a value-added tax under Article 50-2) on any imported goods, he or she shall issue a tax invoice for the imported goods (hereinafter referred to as "import tax invoice") to the importer, as prescribed by Presidential Decree. <Amended on Dec. 15, 2015>
(2) The head of a customs office shall issue, to an importer, an import tax invoice corrected, as prescribed by Presidential Decree (hereinafter referred to as "corrected import tax invoice"), in any of the following cases: <Amended on Dec. 19, 2017; Dec. 31, 2022; Dec. 31, 2023>
1. Where the importer files a revised declaration, etc. (excluding where he or she files a revised declaration under subparagraph 3), as prescribed by Presidential Decree, before the head of the customs office determines or rectifies the tax base or the amount of tax pursuant to the Customs Act;
2. Where the head of a customs office determines or rectifies the tax base or the amount of tax under the Customs Act (limited to where an importer does not fall under any of the following, in connection with the importation of relevant goods):(a) Where a person is accused of a violation of Article 270 (including cases of an attempted crime under Article 271 (2)), 270-2, or 276 of the Customs Act, or against whom a notification disposition has been issued under Article 311 of that Act;(b) Where the person under-reports the duty base or the amount of duties by unlawful acts prescribed in Article 42 (2) of the Customs Act or any unjust acts prescribed in the proviso of Article 36 (1) 1 of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements;(c) Where an importer commits a serious mistake prescribed by Presidential Decree, such as repeating the errors already notified based on a customs duty investigation, etc. while declaring a duty base or the amount of duties;
3. Where an importer files a revised declaration under the Customs Act before the determination or rectification of the duty base or the amount of duties is made, knowing beforehand that the duty base or the amount of duty will be determined or rectified upon the occurrence of an act prescribed by Presidential Decree such as a customs duty investigation, etc. by a customs officer (limited to cases where the importer does not fall under any item of subparagraph 2 in connection with the importation of the relevant goods).
(3) Where the head of a customs office becomes aware of the fact that an importer falls under any item of paragraph (2) 2 after issuing a corrected import tax invoice based on the determination, rectification, or revised declaration under paragraph (2) 2 or 3, he or she shall issue a corrected import tax invoice. <Newly Inserted on Dec. 31, 2022>
(4) Where the head of a customs office fails to issue a corrected import tax invoice under paragraph (2) 2 or 3 on the grounds that the importer falls under paragraph (2) 2 (a) or where a person re-issued with a corrected import tax invoice under paragraph (3) receives a disposition not to institute a prosecution for non-prosecution or a final judgment of non-guilty, the head of the relevant customs office shall issue a corrected import tax invoice based on his or her prior determination or rectification or on a revised declaration filed by the importer. <Newly Inserted on Dec. 31, 2022>
(5) If the head of a customs office fails to issue a corrected import tax invoice notwithstanding paragraph (2) or (4), the importer may file an application with the head of the customs office for issuance of the corrected import tax invoice within the period prescribed in Article 26-2 (1) or (6) 1 of the Framework Act on National Taxes, as prescribed by Presidential Decree. <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019; Dec. 31, 2022>
(6) The head of the customs office who issues corrected import tax invoices under paragraphs (2) through (4) shall submit a sum table of tax invoices by customer, which is prepared and corrected by applying mutatis mutandisArticle 54, to the head of the tax office who has jurisdiction over the location of the customs office. <Amended on Dec. 19, 2017; Dec. 31, 2022>
(7) The preparation and issuance of import tax invoices or corrected import tax invoices and other relevant matters shall be prescribed by Presidential Decree. <Amended on Dec. 19, 2017; Dec. 31, 2022>[This Article Wholly Amended on Jul. 26, 2013]