관세사의 인적 용역에 대한 부가가치세와 세금계산서 교부의무

다국어 초록 (Multilingual Abstract)

A 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 transactions
In 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.

참고문헌 (Reference)

1 사단법인 한국관세학회, "초일류세관 구축을 위한 관세사서비스 확대 및 역할 제고방안-용역보고서" 2003

2 이창희, "세법강의" 박영사 2004

3 정희장, "부가가치세법상 매입세액 공제(조세사건에 관한 제문제 하)" 61 :

4 최명근, "부가가치세법론" (주)영화조세통람 2003

5 김두형, "부가가치세법" 한일조세연구소 2004

6 한장석, "부가가치세" 광교 2003

7 宮島洋, "消費課稅の理論と課題" 稅務經理協會 2003

8 水野忠恒, "消費稅の制度と理論" 弘文堂 1999

9 Alan Schenk, "Value Added Tax" Transnational Publishers 2001

10 김용대, "2000년 부가가치세법 판례회고" 2001