조세심판원 질의회신 | 2013-06-27 | 부가가치세과-604 | 부가
Value-added Tax and 604 ( June 28, 2013)
Where an entrepreneur engaged in a manufacturing business imposes taxes on goods manufactured using agricultural, livestock, fishery, or forest products that are supplied as his/her raw material after being exempted from the value-added tax, the time for deduction of the constructive purchase tax amount shall be the time for the preliminary or final return to which the relevant raw material belongs.
In the case of E-Inquiries, the reference time for reference is sent to the existing interpretation cases (Additional 2601-1024, 1987.05.19). Where the supply of goods made using agricultural, livestock, and forest products that are supplied as raw materials after the exemption of value-added tax is imposed by an entrepreneur who operates manufacturing business 001-1024, 1987.05.19, the time for deduction of constructive purchase tax amount shall be the time of preliminary return or final return to which the actual supply of such raw materials belongs.
Article 42 of the Value-Added Tax Act (Special Tax Credit for Tax-Free Agricultural Products)
[Reference Materials Related to]
1. Factual basis
(a) The questioner is a juristic person operating a restaurant with the main business of the franchise business;
B. Although food materials required for food are supplied through a subsidiary which has invested 100% of the total amount of food, 95% of the purchase amount is to be supplied to us’s food establishments and to sell to the outside 5% of the remainder after absorbing subsidiaries as of July 1.
(c) our country is changed to a business unit taxable entity as of July 1, and in this case we would know about the timing of the deduction of the constructive purchase tax amount.
2. Contents of questioning;
○ Time to deduct the constructive purchase tax amount
3. Relevant statutes and similar interpretation cases;
○ Article 42 of the Value-Added Tax Act 【Special Cases concerning Deduction of Fictitious Purchase Tax for Tax-Free Agricultural Products】
[Attachment 2013.06.07-11873] Specialized Amendment
(1) Where an entrepreneur imposes value-added tax on the supply of goods or services produced or processed with agricultural products, livestock products, fishery products, or forestry products (hereinafter referred to as "tax-free agricultural products, etc.") that have been supplied or imported after being exempted from value-added tax pursuant to Article 26 (1) 1 or subparagraph 1 of Article 27 (excluding cases where the zero-rate tax is applied after waiver of tax-free agricultural products under Article 28), the amount calculated as prescribed by Presidential Decree may be deducted as an input tax amount, by deeming that there is an input tax amount when such goods
○ Article 62 of the Enforcement Decree of the Value-Added Tax Act (Calculation of Fictitious Purchase Tax Amount)
(1) The amount of the input tax that may be deducted as the input tax pursuant to Article 17 (3) of the Act shall be the amount calculated by multiplying the value of the agricultural, livestock, fishery or forest products provided with the exemption of value-added tax by the rate in the following subparagraphs:
1. restaurant business: The rate classified as follows:
(a) Operators of taxable entertaining places under Article 1 (4) of the Individual Consumption Tax Act (hereinafter referred to as "operator of taxable entertaining places"): 4/104;
(b) A business operator who runs a restaurant, other than an operator of a taxable pleasure place: 6/106 (8/100 in cases of an individual business operator);
○ General Rule 17-62-5 of the Value-Added Tax Act 【Time for Deduction of Fictitious Purchase Tax Amount】
When an entrepreneur directly cultivates, raises, or cultivates agricultural, livestock, fishery, or forestry products which are tax-free raw materials, or when he/she purchases agricultural, livestock, fishery, or forest products which are being cultivated, raised, or cultivated by another person, the time when he/she deducts the constructive purchase tax amount is the time when he/she can use such agricultural, livestock, fishery, or forest products for the manufacture, processing, or the creation of taxation services for such products, livestock, fishery, or forestry products.