조세심판원 질의회신 | 1985-09-22 | 부가22601-1874 | 기타
Additional 2601-1874 ( September 23, 1985)
After the obligation to pay the price is finalized, even if the price is not paid by the exemption or offset of the obligation, etc., the value-added tax shall be paid by proxy.
After an entrepreneur has been provided with services at a cost by a nonresident or foreign corporation having no business place in the Republic of Korea and the liability to pay the price is finalized, the value-added tax shall be paid by proxy under Article 34 (1) of the Value-Added Tax Act even if the liability is not paid by the exemption of obligation or offset,
Article 34 of the Value-Added Tax Act