Travel agencies and study cafes are also obligated to issue cash receipts for transactions of more than 100,000 won.

Starting next year, travel agencies or study cafes must issue cash receipts if they trade more than 100,000 won.

The National Tax Service said it will increase the number of mandatory cash receipts to 138 by adding 13 new categories next year.

Clothing jewelry retail and travel business, ambulance service business, indoor and outdoor stadiums, ski resorts, and swimming pool operations.

The study cafe will be included in the reading room operation business from next year and will be a mandatory issuance business.

Mandatory issuing business operators must issue cash receipts if they supply goods or services of 100,000 won or more per transaction and receive payments in cash, even if the consumer does not request the issuance of cash receipts.

Even if you do not know the counterparty's personal information, you must issue it to the IRS designated number within 5 days from the transaction date.

Violation of obligations will result in an additional tax equivalent to 20% of the amount not issued.