현금영수증 발급방법National Tax Counseling Center
For all national tax-related consultations, you can conveniently contact 126 anywhere in the country without an area code.
Weekdays 9:00 – 18:00 (24 hours for tax evasion reports)
* In order to minimize problems caused by arbitrary cancellation, cancellation is possible only after entering the original approval number from July 2012.
* Excluding additional tax if the transaction amount per transaction is less than 5,000 won
* Article 177 of the Income Tax Act, Article 124 of the Corporate Tax Act, Table 3 of the Tax Fines Regulations
If a cash receipt has not been issued, December 31, 2018. Violation of the previous issuance obligation will result in a fine of 50% of the unissued amount (Article 15 of the Old Tax Criminal Punishment Act), January 1, 2019. Any violation of the issuance obligation thereafter will be subject to a 20% penalty tax on the unissued amount (Article 81-9 of the Income Tax Act, Article 75-6 of the Corporate Tax Act).
＜ Industries subject to mandatory issuance of cash receipts: Annex 3-3 of the Enforcement Decree of the Income Tax Act ＞
* The industry follows the Korean Standard Industrial Classification, and the underlined industry is ’23.1.1. Issuance obligation is enforced starting from the transaction amount.
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