Cash Receipt Mandatory Issuance Checker
Check whether your business must issue cash receipts and the penalty for failing to issue on cash transactions of 100,000 KRW or more — no login required.
🔎 Select business type
Only mandatory-issuance business types are searchable. Search by name, code, or Korean initials.
Selected business
세무사업
Professional services · Code 741202
💵 Transaction amount
📋 Result
Mandatory cash-receipt issuance
Mandatory ✓
세무사업
Entered 150,000원 / issuance required regardless of request at 100,000원 or more.
⚠️ You must issue a cash receipt
This is a mandatory-issuance business and the amount is 100,000 KRW or more, so you must issue even without a customer request. Failure triggers the penalty below and consumer reporting.
Non-issuance penalty
30,000원
20% of the amount
Consumer reporting reward
30,000원
20% of amount (cap 250,000 KRW/case)
Basis & sources
- 📜 Mandatory business types: Enforcement Decree of the Income Tax Act, Table 3-3
- 🏛️ Program info: National Tax Service Hometax
- 💸 Non-issuance penalty: 20% of the un-issued amount (since 2019-01-01)
- 🧾 Electronic tax invoice: sole proprietor prior-year supply value ≥ 80M KRW (since 2024-07-01)
※ This result is for reference only. Actual status and penalties depend on your registered business code, transaction type, and the tax authority's judgment.
Guide · FAQ · bal.pe.kr 도구 모음
For details, see the Guide, FAQ, About · Last updated 2026-07-05.