ScholarWorks@숙명여자대학교

초록

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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