(1) Where an entrepreneur issues or receives tax invoices or import tax invoices, he or she shall submit a sum table of tax invoices by customer and a sum table of tax invoices by seller (hereinafter referred to as "sum table of tax invoices by customer and by seller"), specifying the following matters, at the time of making the relevant preliminary return or final return (if the main clause of Article 48 (3) applies, referring to the final return for the relevant taxable period):
1. Registration number, and name or denomination, of the entrepreneur who gives or takes supplies;
2. Period of transactions;
3. Date of preparation;
4. Sum of supply values and that of tax amounts during the period of transactions;
5. Other matters prescribed by Presidential Decree.
(2) Where electronic tax invoices are issued or received under Article 32 (2) or (5) and the list of the issued electronic tax invoices under Article 32 (3) and (5) is transmitted to the Commissioner of the National Tax Service not later than the 11th day of the month following the last day of the taxable period (in cases of a preliminary return, the preliminary return period) that includes the time the relevant goods or services are supplied, the sum table of tax invoices by customer and by seller need not be submitted at the time of the relevant preliminary return or final return (if the main clause of Article 48 (3) applies, the final return for the relevant taxable period), notwithstanding paragraph (1).
(3) Where an entrepreneur making each preliminary return under Article 48 (1) and (4) fails to submit the sum table of tax invoices by customer and by seller along with each such preliminary return, he or she may submit them at the time of making the final return for the taxable period that includes the relevant preliminary return period.
(4) The head of the customs office who has issued import tax invoices shall submit a sum table of tax invoices by customer to the head of the tax office having jurisdiction over the location of the customs office by applying paragraphs (1) and (2) mutatis mutandis.
(5) The State, a local government, a local government association, or any other person prescribed by Presidential Decree that has had tax invoices issued shall submit a sum table of tax invoices by seller to the head of the tax office having jurisdiction over the place of tax payment within 25 days after the end of the relevant taxable period.
(6) Except as provided in paragraphs (1) through (5), matters necessary for preparing and submitting the sum table of tax invoices by customer and by seller shall be prescribed by Presidential Decree.