logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 식당경영과 관련된 매입세액 공제에 대한 질의
조세심판원 질의회신 | 국세청 | 부가22601-1371 | 부가 | 1987-07-04
Document Number

Additional 2601-1371 (Law No. 1987.04)

Items of Taxation

Addition

Journal

An input tax amount related to food services supplied with or without compensation by directly operating a cafeteria for the welfare purpose of factory employees is not deducted, but if food services supplied without compensation are supplied to an exclusive person for the tax-free business, the input tax amount can be deducted.

Congress RESALS

[References to send a copy of the finance sub-examination similar to E-Questions:* Re-consumption22601-54, 1985.01.15

Related statutes

Article 74 of the Regulation of Tax Reduction and Exemption Act 【Exemption of Value-Added Tax】

Main text

1. A summary of the contents of inquiry;

○ With respect to the food services supplied by an entrepreneur to the premises of a factory, etc. directly operating a restaurant for the welfare of employees, there is a mixed interpretation of the National Tax Service’s regulations stating, “if, however, the food services supplied without compensation fall under the self-supply under Article 7(2) of the Value-Added Tax Act and Article 19 of the Enforcement Decree of the Value-Added Tax Act, the input tax amount arising in relation to such food services shall be deducted from the output tax amount. However, in addition to the National Tax Service’s established rules and regulations, “in this case, the input tax amount related to such food services shall not be deducted from the output tax amount.” Thus, whether the factory, etc. directly operating the restaurant for the welfare of employees within the premises of the factory, etc., and the input tax amount related to such services supplied without compensation to employees shall be deducted from the output tax amount.”

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 81 of the Education Act

Article 74(3) of the Regulation of Tax Reduction and Exemption Act

○ Article 7(2) of the Value-Added Tax Act

arrow