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관세사의 인적용역에 대한 부가가치세와 세금계산서 교부의무Value Added Tax and Tax Invoice on the Remuneration for Custom Broker's Personal Services

Other Titles
Value Added Tax and Tax Invoice on the Remuneration for Custom Broker's Personal Services
Authors
김두형
Issue Date
May-2006
Publisher
한국관세학회
Keywords
Custom Broker's Personal Services; Value Added Tax; Tax Invoice; Custom Broker's Personal Services; Value Added Tax; Tax Invoice
Citation
관세학회지, v.7, no.2, pp 1 - 21
Pages
21
Journal Title
관세학회지
Volume
7
Number
2
Start Page
1
End Page
21
URI
https://scholarworks.sookmyung.ac.kr/handle/2020.sw.sookmyung/56825
ISSN
1229-7445
Abstract
관세학회지(제7권 제2호)The Journal of Korea Research Society for Customspp.1∼21A custom broker starting a new business shall register himself with the Government of each business place, independently supplies services on a business basis, regardless of whether it is a profit-seeking business or others shall be liable to pay value added tax pursuant to V.A.T. Act.If a custom broker registered as a taxpayer supplies services, he shall issue an voice, stating matters under the article 16 to the person who receives the supply in such manner as prescribed by the Presidential Decree, at the time prescribed in Article 9.An input tax amount shall not be deducted from the output amount, for example, an input tax amount in the case where the tax invoice prescribed in Article 16 has not been delivered or has been delivered but not submitted under Article 20 (1) and (2), or where the essential entries in the tax invoice submitted are missing in whole or in part, or the details thereof are different from the fact.Where a trader falls under any of these cases, additional tax shall either be added to the payable tax amount at an amount equivalent to 1 percent of the value of supply. Therefore in dealing with VAT, it is very important to issue and receive tax invoice that precisely reflects the contents of transactionsIn selling and buying of services through a consignee or an agent, the consignor or the principal himself shall be considered to have supplied or received the supply of the goods directly.
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