The purpose of this study is to explore measures for revitalizing the electronic tax invoice system by identifying what benefits corporate business operators using ASP systems provided by electronic tax invoice issuance agencies experience that lead them to desire continued use, or what concerns cause them to be reluctant to use the system. Despite the benefits of the electronic tax invoice system—which became mandatory on January 1, 2011—in reducing tax compliance costs for corporate business operators, improving business processes, and increasing productivity, many researchers have pointed out various problems in the proper establishment and revitalization of the related system. However, since there has been no empirical research from the perspective of corporate business operators who use the information system, no studies have been conducted on what benefits users experience that motivate continued information system use, or what concerns cause reluctance to use the information system. Because expectations of benefits and concerns generally arise simultaneously, this study employed a Dual Model approach to examine these factors. Through empirical research, it was found that productivity improvement through business process enhancement satisfied corporate business operators' expectations, which in turn led to dependence on ASP providers and continued system use. The results of this study are expected to offer implications for exploring measures to revitalize the electronic tax invoice system, particularly from the perspective of corporate business operators using ASP providers.