조세심판원 질의회신 | 2016-12-14 | 서면-2016-법령해석부가-5321 | 부가
Document-2016-Statutory Interpretation -5321 ( December 14, 2016)
Value-added tax shall not be exempted where a business operator operating a mobile Internet service as a main business receives public charges on his/her behalf under an agreement with a business operator that supplies electricity, gas, etc.
Article 40 of the Enforcement Decree
1. Factual basis
○ (주)★★★(이하 “신청법인”)는 모바일 메신저, 온라인 광고, 어플리케이션 개발 및 모바일 플랫폼 구축 등 모바일 인터넷서비스업을 주된 사업으로 영위하는 법인으로
- 모바일 메신저를 기반으로 하는 ★★★페이 서비스를 제공하고 있으며 해당 서비스는 카드 간편결제, 카드 자동결제, ★★★머니, 휴대폰 간편결제로 구성됨
○ ★★★페이는 모바일 메신저 앱에 신용카드 정보 또는 은행 계좌정보를 1회 등록 후 비밀번호 입력만으로 간편하게 결제할 수 있는 서비스로
- ★★★페이 서비스 중 ★★★머니는 선불형 지급결제수단인 ★★★머니를 충전하면 공인인증서 없이도 현금처럼 주고 받을 수 있고 결제시 사용하거나 현금화해서 자기 계좌로 출금할 수 있는 서비스로
- 현재는 ★★★ 선물하기, ★★★ 뮤직 등 ★★★ 계열 서비스와 계약이 체결된 일부 공과금 납부만 가능하나 향후 오프라인 결제 및 세금납부 등도 지원할 예정임
○ An applicant corporation concludes a contract with a business operator who supplies electricity, gas, etc. (hereinafter referred to as the "Corporation") for the collection and receipt of electricity charges, etc. (hereinafter referred to as "receiving agency contract").
- 공사로부터 전력, 가스 등을 공급받는 자(이하 “고객”)가 ★★★머니를 통하여 전기요금, 가스요금 등 공과금을 납부하고자 하는 경우
- deliver to the Corporation, on behalf of its customers, after the receipt of public charges and in return, receive a specified amount or percentage of fees from the Corporation; and
- 해당 업무의 프로세스는 고객이 카카오톡 청구서 또는 QR 코드를 통해 ★★★톡으로 결제대상금액을 확인하고 ★★★머니로 전기요금 등을 납부하는 방식임
○ In the event that the applicant corporation fails to pay the received funds settled intentionally or by negligence in the course of providing the service, it bears the risk of the fund by adding an amount equivalent to 6% per annum during the delayed period to the delayed amount.
- In principle, the system necessary for the provision and use of the service shall be developed and operated with the effort and cost of each Party depending on whether the developed assets accrue and the subject of access control, and the fees for vicarious receipt shall be specified separately from the operating cost.
2. Contents of questioning;
○ Where an entrepreneur operating a mobile Internet service business as his/her main business receives public charges and delivers them to the Corporation in accordance with “a contract for collection and receipt of electricity charges, etc., such as a charge for mobile-based mail storage,” which was concluded with a supplier of electricity, gas, etc.
- Whether value-added tax is exempted on the provision of financial and insurance services incidental to the main business;
3. Related Acts and subordinate statutes.
Article 11 of the Value-Added Tax Act
(1) The supply of services shall be any of the following subparagraphs based on all contractual and legal grounds:
1. Offering labor;
2. Allowing anyone to use facilities, rights, or other goods.
(2) Matters necessary for the scope of supply of services under paragraph (1) shall be prescribed by Presidential Decree.
Article 26 of the Value-Added Tax Act (Exemption from Provision of Goods or Services)
(1) The supply of the following goods or services shall be exempted from value-added taxes:
11. Financing and insurance services prescribed by Presidential Decree;
○ Scope of financial and insurance services exempt from Article 40 of the Enforcement Decree of the Value-Added Tax Act
(1) The financial and insurance services referred to in Article 26 (1) 11 of the Act means the following services, business and services:
1. Banking services and incidental services under the Banking Act, as follows:
(h) Agency for collection and payment;
(2) The services identical or similar to financing and insurance services referred to in paragraph (1) shall be deemed included in financing and insurance services referred to in Article 26 (1) 11 of the Act, even where a person engaged in business other than those referred to in each subparagraph of the same paragraph provides services incidental to the main business