Article 137 (Exceptions to Confirmation Report of Tax Base)

"Business income prescribed by Presidential Decree" in Article 73, Paragraph 1, Subparagraph 4 of the Act refers to business income received by a business operator falling under any of the following subparagraphs who is a subject for simplified bookkeeping under Article 160, Paragraph 3 of the Act. However, business income received by business operators in Subparagraphs 2 and 3 shall only include cases where the withholding agent of such business income has performed year-end tax settlement in accordance with Article 144-2 of the Act and Article 201-11 of this Decree. <Amended by 2000.12.29, 2010.2.18, 2010.6.8, 2010.12.30, 2013.2.15> 1. A person who, in an independent capacity, recruits insurance policyholders and provides related services, and receives recruitment commissions, etc., based on their performance. 2. A person who performs direct selling duties on behalf of a direct seller under the 「Act on Door-to-Door Sales, etc.」 and receives sales commissions, etc., based on their performance, or a person who joins a sponsoring direct selling organization as a salesperson and performs sponsoring direct selling, receiving sponsorship commissions, etc. 3. A person who, in an independent capacity, without establishing a business establishment targeting general consumers, provides delivery sales services for beverages and receives sales commissions, etc., based on sales performance.

Deleted <2010.12.30>