사업장현황신고, Workplace Status Report
Every VAT exempt sole-proprietorships need to file the above captioned report by the 10th of Feb. 2021.
Usually Hagwon owner, hospital, clinics, actor, model and house rental business owner are in this VAT Exempt category(부가가치세 면세사업자).
There is a penalty if you didn't file, it's 0.5% of the sales revenue of the year.
You can file it simply in the "Hometax" with those sales amount with expenses, so you should have file the individual income tax return based on this report by the end of May 2021.
Once you filed, you can correct it if needed afterwards.
Any questions, please feel free to contact me by firstname.lastname@example.org