1. Reason for amendment

It is intended to improve the transaction environment of enterprises by expanding electronic bills through the transparent management of transaction information.

2. Main content

A. Expansion of subjects for the mandatory issuance of electronic bills

- The subjects for the mandatory issuance of electronic bills are expanded from corporations for external audits and with total assets of KRW 1 billion to corporations with total assets of KRW 500 million. 

B. Time of execution and case of application

- Execution three (3) months after promulgation