소득세법
Article 163-3 (Purchaser-Issued Tax Invoice)
제163조의3 매입자발행계산서
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
제163조 또는 「법인세법」 제121조에도 불구하고 제168조에 따라 사업자등록을 한 사업자 또는 법인으로부터 재화 또는 용역을 공급받은 거주자가 사업자 또는 법인의 부도ㆍ폐업, 공급 계약의 해제ㆍ변경 또는 그 밖에 대통령령으로 정하는 사유로 계산서를 발급받지 못한 경우 납세지 관할 세무서장의 확인을 받아 계산서(이하 "매입자발행계산서"라 한다)를 발행할 수 있다.
Notwithstanding Article 163 or Article 121 of the Corporate Tax Act, a resident who has purchased goods or services from a business operator or corporation registered under Article 168 may issue a tax invoice (hereinafter referred to as "purchaser-issued tax invoice") after obtaining confirmation from the head of the tax office with jurisdiction over the place of tax payment, in cases where the business operator or corporation has become bankrupt or has ceased operations, the supply contract has been cancelled or altered, or for other reasons prescribed by Presidential Decree, and the resident has been unable to receive a tax invoice.
매입자발행계산서의 발급 대상ㆍ방법, 그 밖에 필요한 사항은 대통령령으로 정한다.
The scope of eligible business operators for issuing purchaser-issued tax invoices, the method of issuance, and other necessary matters shall be prescribed by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.