Compulsory joining for Cash Receipt System

Every business entity in Korea who is suppling goods for the consumers should join the Cash Receipt System compulsorily.

(1) Compulsory joining

The business entity who is one of below should join the Cash Receipt System.

1. Sole trader whose revenue of last year is over 24mil and who is suppling goods for the consumers.
2. The company who is suppling goods for the consumers.
3. Every busines entity who is in the business type below.

          - 변호사업, 공인회계사업, 세무사업, 변리사업, 건축사업, 법무사업, 심판변론인업, 경영지도사업, 기술지도사업, 감정평가사업, 손해사정인업, 통관업, 기술사업, 도선사업, 측량사업, 공인노무사업
          - 종합병원, 일반병원, 치과병원, 한방병원, 일반의원, 기타의원, 치과의원, 한의원, 수의업
          - 일반유흥주점업(｢식품위생법 시행령｣ 제21조 제8호 다목에 따른 단란주점영업 포함), 무도유흥주점업, 관광숙박시설운영업
          - 일반교습학원, 예술학원, 운전학원
          - 골프장업, 장례식장업, 예식장업, 부동산중개업, 산후조리원, 시계 및 귀금속 소매업, 피부미용업, 기타 미용관련 서비스업, 실내건축 및 건축마무리 공사업(도배업만 영위하는 경우 제외), 결혼사진 및 비디오 촬영업, 맞선주선 및 결혼상담업, 의류임대업, 포장이사운송업

(2) Compulsory Cash Receipt issuance

Every Cash Receipt System joiner should issue the cash receipt whenever the consumer ask to do so.
And every business entity who is in the business type above should issue it even though there is no request from the consumer, if the sales amount is over 100,000won.

(3) Compulsory sticker attach

Every Cash Receipt System joiner should attach the sticker near the counter.

(4) Penalty

The penalty for violating the rule above is as below.

1. 1% of the total revenue should be paid as penalty, if you don't join the Cash Receipt System.
2. 5% of the amount should be paid as penalty, if you reject the request from the customers.
3. 50% of the amount should be paid, if you don't issue the cash receipt even though you are in one of the business type above.

Tel: 02-555-3919 from Korea,+82-2-555-3919 from abroad. Email: energy17jyw@gmail.com