(1) Notwithstanding Article 38, none of the following input tax amounts shall be deducted from an output tax amount: <Amended on Dec. 19, 2017; Dec. 31, 2019; Dec. 31, 2022>
1. If a sum table of tax invoices by customer is not submitted, the relevant input tax amount pursuant to Article 54 (1) and (3); or if a sum table of tax invoices by customer is submitted, but all or any of the registration numbers or the values of supply by transaction party, among the items to be entered on the list, are omitted or misrepresented, an input tax amount on the omitted or misrepresented portion: Provided, That in cases prescribed by Presidential Decree, the input tax amount involved shall be excluded;
2. If neither a tax invoice nor an import tax invoice is issued, or if all or any of the items to be entered under Article 32 (1) 1 through 4 (hereinafter referred to as "requisite entry items") on a tax invoice or import tax invoice issued are omitted or misrepresented, the relevant input tax amount (where the value of supply is misrepresented, referring to a tax amount equivalent to the difference between the actual value of supply and the misrepresented amount): Provided, That in cases prescribed by Presidential Decree, the input tax amount involved shall be excluded;
3. Deleted; <Jan. 1, 2014>
4. An input tax amount on expenditure, as prescribed by Presidential Decree, which is not directly related to business;
5. An input tax amount on purchasing, leasing, and maintaining vehicles (excluding those directly used for operating a transportation business, a vehicle sales business, or any other business within the types of business prescribed by Presidential Decree) under Article 1 (2) 3 of the Individual Consumption Tax Act;
6. An input tax amount related to the disbursement of business development expenses and other similar expenses prescribed by Presidential Decree;
7. An input tax amount related to a tax-free business, etc. (including an input tax amount related to investments in the tax-free business, etc.), and an input tax amount related to land prescribed by Presidential Decree;
8. An input tax amount before filing an application for business registration under Article 8: Provided, That when such application for registration is filed within 20 days after the end of the taxable period during which the supply was made, it shall exclude an input tax amount in a period calculated from the date of the registration application back to the date from which the taxable period during which the supply was made is reckoned (referring to the initial date for reckoning the taxable period pursuant to Article 5 (1)).
(2) Matters necessary for the scope of the input tax amounts not to be deducted under paragraph (1) shall be prescribed by Presidential Decree.