Can I issue tax invoices for overseas payments on global projects?

Similar to existing domestic projects, tax invoices for global projects 
I can issue tax invoices for the intermediary fee and basic service usage fee for overseas payments.

Tax invoice issuance is for the purpose of reporting sales to the National Tax Service on the basis of domestic KRW payments
Export declaration is processed separately for the purpose of customs clearance and export performance recognition.

Please note that export performance is recognized only through separate export declaration regardless of tax invoice issuance!