조세심판원 질의회신 | 2003-07-15 | 서삼46015-11142 | 기타
Western 46015-1142 (Law No. 16, 2003)
Value-added tax is levied on a foreign businessman who has no domestic place of business on his/her behalf for the application for refund, etc.
Value-added tax shall be imposed under Article 7 (1) of the Value-Added Tax Act where an entrepreneur is delegated by a foreign corporation or non-resident who has no domestic place of business and operates a business in a foreign country (hereinafter referred to as the "foreign businessman"). In this case, when he carries out an application for refund, etc. on behalf of the relevant foreign businessman, and receives the price therefor, the value-added tax shall be levied under Article 7 (1) of the Value-Added Tax Act. In this case, when he transfers the balance after deducting the price for service from the national tax refund of
Article 11 of the Value-Added Tax Act