Even in difficult national economic conditions, the majority of business operators, such as those in cash-generating industries such as restaurants, and those in the construction and manufacturing industries who avoid issuing tax invoices, are reluctant to standardize taxation and receive disguised or fabricated tax invoices from data for the purpose of reducing value-added tax. I’m doing it. To date, the National Tax Service’s data management is being carried out in the form of post-management. In many cases, problems arise from the data point of view and are confirmed when they are about to disappear. It is difficult to find the data, and even if found, it requires the person responsible for executing it. It is difficult to find and eradicate it, so there are many problems in terms of practical benefits. In fact, even in industries where it is difficult to digest sales data and receive purchase data, or where sales are exposed due to the nature of the industry, tax invoices (or invoices) are issued to account for processing costs, and are inseparable from fraudulent refunds and fraudulent deductions. has. One of the biggest reasons why data fraud is not eradicated at present is that the National Tax Service fails to find data fraud early and is often discovered only 2-3 years after the occurrence of the data crime. During that period, the data actor is in the name of an incompetent person. This is because the actor in the actual data does not suffer any damage, such as by disguising the data and then closing down the business without permission and disappearing. Therefore, it is believed that introducing a ‘taxpayer card issuance system’ in the future and linking it with the current electronic tax invoice system will have a significant effect in eradicating data fraud. Currently, as our country enters a credit society, people’s use of credit cards is becoming more common. Therefore, when a taxpayer applies for business registration, a taxpayer card is issued along with a business registration certificate, and if the taxpayer processes transaction details using the taxpayer card through a card reader using an Internet PC instead of a tax invoice, the transaction details are recorded in real time on the National Tax Service’s computer network. It will come to pass. In this way, taxpayers will no longer need to submit tax invoice totals for each purchase and seller to the competent government office, and the National Tax Service will have a system that can detect suspects in the data at an early stage by significantly reducing errors and missing data. In this study, we studied and presented a plan to eradicate data problems through the introduction of the taxpayer card system. In fact, data fraud is the biggest cancer factor that greatly hinders the development of tax administration, so we must continue to seek ways to eradicate it.