(1) Any entrepreneur engaged in a business prescribed by Presidential Decree, among the following businesses, in consideration of the characteristics of the relevant business type and the management of tax sources, shall submit a statement of cash sales prescribed by Ordinance of the Ministry of Economy and Finance, at the time of making the preliminary return or final return:
1. Real estate business;
2. Professional service business, scientific service business, and technical service business;
3. Health business;
4. Other personal service business.
(2) Any entrepreneur engaged in leasing real estate shall submit a statement of supply prices in real estate lease contracts prescribed by Ordinance of the Ministry of Economy and Finance, at the time of making the preliminary return or final return. <Amended on Jan. 1, 2014>
(3) Matters necessary for preparing and submitting the statements of cash sales and the statements of supply prices in real estate lease contracts and other relevant matters shall be prescribed by Presidential Decree.