Hello, Geomryongso! Thank you for your review :) In addition, I will answer your question. <If you are a small business owner and do not register a business, I wonder if it is okay to not prepare ledgers.> 1. Basically, if you have business income, you must pay business income tax regardless of whether you are registered as a business owner, and the basis for this is the ledger. Therefore, all those with business income must prepare ledgers. 2. However, if the amount of the business income is small, you can prepare the ledgers simply or not prepare them at all. 3. In the case of small business owners, you can receive a refund of all VAT consumed for business, so it may be advantageous to register a business. I hope this answers your question! Thank you again, and take care of your health during the seasonal change ^^