(1) Where a sole proprietor falls under either of the following cases, a tax manager to take charge of returns, payments, refunds, and other necessary matters in connection with value-added tax shall be designated:
1. Where he or she does not ordinarily stay in his or her place of business;
2. Where he or she intends to stay abroad for at least six months.
(2) In any case other than those provided in paragraph (1), an entrepreneur may designate as a tax manager any person prescribed by Presidential Decree, to take charge of returns, payments, refunds, and other necessary matters in connection with value-added tax.
(3) An entrepreneur shall, upon designating a tax manager under paragraphs (1) and (2), report thereon to the head of the tax office having jurisdiction over his or her place of tax payment, as prescribed by the Presidential Decree. This shall also apply when the entrepreneur changes his or her tax manager.