(1) Where value-added tax is imposed on a supply of goods manufactured or processed, or of services created, by an entrepreneur through using, as raw materials, the agricultural products, stock farm products, marine products, or forest products which he or she has been supplied with or has imported with an exemption from value-added tax (hereinafter referred to as "tax-free agricultural products, etc.") under Article 26 (1) 1 or subparagraph 1 of Article 27 (excluding where he or she waives tax exemption for application of the zero tax rate under Article 28), an amount computed by multiplying the value of the tax-free agricultural products, etc. (within the limits of the amount prescribed by Presidential Decree) by a ratio classified in the following table may be deducted as an input tax amount, as if the input tax amount exists when he or she has been supplied with or has imported the tax-free agricultural products, etc. <Amended on Dec. 19, 2017; Dec. 31, 2018; Dec. 31, 2019; Dec. 8, 2021; Dec. 31, 2022; Dec. 29, 2023>Number of persons entering a golf course x Number of holes actually played/Total number of holes(2) An entrepreneur who wishes to be eligible for the application of paragraph (1) shall submit, to the head of the tax office having jurisdiction over his or her place of tax payment, a document attesting to the fact that he or she has been supplied with tax-free agricultural products, etc. as prescribed by Presidential Decree, along with any return under Articles 48 and 49. <Amended on Dec. 31, 2019>
(3) In addition to those provided for in paragraphs (1) and (2), matters necessary for calculating deductions of fictitious input tax amounts for tax-free agricultural products, etc., such as the scope of tax-free agricultural products, shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 19, 2017>