(1) Any entrepreneur who supplies any goods or services eligible for the zero tax rate under Articles 21 through 24 shall submit documents prescribed by Presidential Decree including a statement of the actual exports, along with the preliminary return or final return under Articles 48 (1) and (4) and 49, at the time of making such return.
(2) No return that lacks any of the documents under paragraph (1) shall be deemed to be the preliminary return or final return under Articles 48 (1) and (4) and 49.
(3) Matters necessary for the preparation, submission, etc. of the documents under paragraph (1) shall be prescribed by Presidential Decree.