(1) Notwithstanding Article 67, with respect to any simplified taxable person, the head of a tax office having jurisdiction over the place of business shall determine 50 percent of the amount of tax payable (if there exists any amount of tax which is deducted or reduced from the amount of tax payable under Article 46 (1) or 63 (3) or (4) of this Act or Article 104-8 (2) of the Restriction of Special Taxation Act, referring to an amount remaining after subtracting the relevant amount of tax; and if there exists any decision or rectification under Article 68 of this Act or any decision on the revised return or request for correction under Article 45 or 45-2 of the Framework Act on National Taxes, referring to an amount which reflects the details thereof) for the immediately preceding taxable period (if the immediately preceding taxable period is the taxable period under Article 5 (4) 1, it refers to the full amount of tax payable for the immediately preceding taxable period; and if there is a fractional amount below one thousand won, such amount shall be rounded down), as the amount of tax payable for the period between January 1 and June 30 (hereafter in this Article referred to as "preliminary imposition period"), and then collect it no later than the 25th day after the end of the preliminary imposition period (hereinafter referred to as "preliminary imposition deadline"), as prescribed by Presidential Decree: Provided, That collection shall not be made in any of the following cases: <Amended on Jan. 1, 2014; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2018; Dec. 22, 2020; Dec. 8, 2021; Dec. 31, 2022>
1. Where the amount to be collected is less than 500,000 won;
2. Where a simplified taxable person is subject to the application of the taxable period provided for in Article 5 (4) 2;
3. Where a simplified taxable person is deemed unable to pay an amount to be collected by the head of the competent tax office due to a cause falling under any subparagraph of Article 13 (1) of the National Tax Collection Act.
(2) Notwithstanding paragraph (1), any simplified taxable person prescribed by Presidential Decree may return the tax base and the amount of tax payable for the preliminary imposition period to the head of the tax office having jurisdiction over his or her place of business by the preliminary imposition deadline.
(3) Notwithstanding paragraph (1), a simplified taxable person who issues a tax invoice during the preliminary imposition period under Article 32 or 36 (3) shall return the tax base and the amount of tax payable for the preliminary imposition period to the head of the tax office having jurisdiction over his or her place of business by the preliminary imposition deadline. <Newly Inserted on Dec. 22, 2020>
(4) Where a determination has been made under the main clause of paragraph (1), and where the relevant simplified taxable person files a return under paragraph (2) or (3), the determination shall be considered not to have been made. <Amended on Dec. 22, 2020>
(5) Any simplified taxable person who files a return under paragraph (2) or (3) shall pay the amount of tax payable for the relevant preliminary imposition period to the head of the tax office having jurisdiction over his or her place of business, as prescribed by Presidential Decree. <Amended on Dec. 22, 2020>
(6) A simplified taxable person who files a return under paragraph (2) or (3) shall submit a sum table of tax invoices by customer and by seller at the time of filing a return under paragraph (2) or (3), as prescribed by Presidential Decree: Provided, That where a sum table of tax invoices by customer and by seller is not submitted at the time of filing a report under paragraph (2) or (3), it may be submitted at the time of filing a return under Article 67 (1). <Amended on Dec. 22, 2020>