Article 133 (Submission of Confirmation of Diligent Filing)

In the phrase "a business operator whose revenue, by business type, reaches a certain scale prescribed by the Presidential Decree" in Article 70-2 (1) of the Act, the term refers to a business operator whose total revenue for the relevant taxation period (excluding revenue generated from the transfer of business-use tangible assets under Article 19 (1) 20 of the Act) is equal to or greater than the amounts specified in the following categories (hereinafter referred to as "business operators subject to confirmation of diligent filing" in this Article). However, in the case of a business operator engaged in business types falling under Category 1 or 2, who is also engaged in business services under Annex Table 3-3, the term refers to a business operator whose revenue is equal to or greater than the amount specified in Category 3. <Amended by Presidential Decree No. 23635, Feb. 2, 2012; No. 24352, Feb. 15, 2013; No. 24573, Jun. 11, 2013; No. 28616, Feb. 13, 2018; No. 29569, Feb. 11, 2020> 1. Agriculture, forestry and fishery, mining, wholesale and retail trade (excluding commodity brokerage), real estate sales business under Article 122 (1), and other businesses not falling under Category 2 or 3: 1.5 billion won 2. Manufacturing, accommodation and food service activities, electricity, gas, steam and air conditioning supply, water, sewerage, waste treatment, material recycling activities, construction (excluding non-residential building construction, including development and supply of residential buildings), transportation and warehousing, information and communication services, finance and insurance, and commodity brokerage: 750 million won 3. Real estate rental business under Article 45 (2) of the Act, real estate business (excluding real estate sales business under Article 122 (1)), professional, scientific and technical services, business facility management, business support and leasing services, education services, human health and social work activities, arts, sports and recreation related services, associations and organizations, repair and other personal services, and domestic employee activities: 500 million won

In the phrase "tax accountants, etc. prescribed by the Presidential Decree" in Article 70-2 (1) of the Act, the term refers to a tax accountant (including a certified public accountant registered under Article 20-2 of the 「Certified Public Accountants Act」. The same applies hereinafter in this Article), a tax corporation, or an accounting corporation (hereinafter referred to as "tax accountant, etc." in this Article).

Deleted. <Presidential Decree No. 29569, Feb. 11, 2020>