(1) Where any of the following persons acts in the Republic of Korea as a sales or settlement agent or intermediary in relation to a supply of goods or services, he or she shall submit the relevant detailed statement to the Commissioner of the National Tax Service, the commissioner of a regional tax office having jurisdiction over his or her place of tax payment, or the head of the tax office having jurisdiction over his or her place of tax payment by the 15th day of the month following the end of each quarter, as prescribed by Presidential Decree: <Amended on Dec. 8, 2021; Dec. 31, 2022>
1. A value-added telecommunications business entity pursuant to Article 5 of the Telecommunications Business Act, who acts as a sales agent or intermediary for a mail order distributor defined in subparagraph 3 of Article 2 of the Act on the Consumer Protection in Electronic Commerce;
2. An agency for settlements defined in subparagraph 5 (b) of Article 2 of the Specialized Credit Finance Business Act;
3. An electronic financial business entity defined in subparagraph 4 of Article 2 of the Electronic Financial Transactions Act;
4. A specialized foreign exchange dealer defined in Article 8 (4) of the Foreign Exchange Transactions Act;
5. Other persons who perform business similar to that of any business entity pursuant to subparagraphs 1 through 4, as prescribed by Presidential Decree.
(2) Where a person required to submit the relevant detailed statement pursuant to paragraph (1) fails to submit it or submits it falsely, the Commissioner of the National Tax Service, the commissioner of a regional tax office having jurisdiction over the place for tax payment, or the head of a tax office having jurisdiction over the place for tax payment may issue an order for matters necessary to correct it. <Newly Inserted on Dec. 31, 2022>[This Article Newly Inserted on Dec. 19, 2017]