Document Number

Written Internet Visit Counseling Team-1074 (2006.12)

Journal

The term "place of business" means a place where a business operator or his/her employee permanently resides and conducts all or part of transactions, and whether it falls under such case shall be determined by ascertaining facts

Congress RESALS

E In the case of E-Question, it is time to understand that it is difficult to understand that the contents of the interpellation are unclear, and it is the time to refer to three cases, such as attaching tax laws and subordinate statutes and similar case studies related to the contents of the interpellation (Additional 46015-612, October 30, 195) and three cases, such as attaching them.

Related statutes

【Person Liable for Tax Payment】