조세심판원 질의회신 | 1995-08-31 | 부가46015-377 | 부가
Additional 46015-377 (1995.01)
If a business operator liable to pay taxes sells facilities newly manufactured or purchased and facilities used for the purpose of using them to a facility leasing company and leases such facilities, the business operator shall issue a tax invoice to him/her to the supplier and the person who is supplied with the facilities.
In the case of your interpellation, it shall be the time to refer to the questionnaire.* If an entrepreneur liable to pay tax 46015-182, 1995.08.24 sells facilities newly manufactured or purchased or used by him to a facility leasing company authorized by the Facility Lease Act, and then leases such facilities, the entrepreneur shall issue a tax invoice to him and to the supplier and the supplier.
Article 21 of the Enforcement Decree of the Value-Added Tax Act
1. A summary of the contents of inquiry;
If a lessee sells any asset newly manufactured or purchased or used by a lessee to a leasing company, and leases such asset, the method of issuing a tax invoice for the leasing company shall be made in response to inquiries as follows:
A lessee shall issue a tax invoice to which he/she is the supplier and the person who is supplied.
1) The reason is that the leasing company is not exempt from the input tax, and the amount equivalent to the amount is transferred to the lessee, thereby affecting the investment of facilities, thereby going against the legislative intent of enacting the Equipment Rental Business Act.
2) The Ministry of Finance and the National Tax Service has interpreted this (tax 1235-2902, 197.01, tax 1265-1, 1985.04).
(2) The establishment of a local government
A lessee who sells leased assets shall issue a tax invoice to the lessee to whom the lease company is supplied.
The reason is that the lessee who supplied the leased assets is to immediately rent and use the relevant assets after transferring the ownership of the relevant assets to the lessee due to the contractual reasons, and the relationship between the transfer of ownership and the use of the leased assets should be considered as separate acts.
In the case of the Military Service Act, the Military Service Act
If a lessee sells an asset newly manufactured or purchased by a new lessee to a leasing company, he/she shall be issued a tax invoice by the theory of A, but if he/she sells the asset used by the lessee to the leasing company and thereafter leases it, the tax invoice shall not be deemed to be a taxable transaction, and therefore, the lessee
1) According to Article 24 of the Lease Accounting Standards, if a lessee sells an asset newly manufactured or purchased by a lessee to a leasing company and then leases the asset, the lessee is obliged to redeem or return the asset so that the lessee can equally distribute the profit and loss in question to the lessee by interesting the profit and loss.
2) In a case where a lessee sells an asset used by a lessee to a leasing company and leases such asset, the reason is that the lessee and the lessee do not account for the sales contract, respectively.
Establishment of a permanent meeting.
If a lessee sells assets newly manufactured or purchased, or used by a lessee to a leasing company and leases such assets, he/she shall not be deemed to be a taxable transaction, and thus, he/she shall not be liable to issue a tax invoice.
Since lease transaction after sale is not only contrary to the intent of the Equipment Rental Business Act that seeks to support facility investment in companies, but also due to the management of variable driving capital rather than the form of transaction.