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(영문) 세금계산서를 교부한 것으로 보는지 여부
조세심판원 질의회신 | 2005-07-06 | 서면인터넷방문상담3팀-1032 | 기타
Document Number

Written Internet Visit Counseling Team-1032 (2005.07.06)

Journal

Where an entrepreneur who vicariously carries out the issuance of electronic tax invoices issues an electronic tax invoice on behalf of the actual trader and keeps it, it shall be deemed that the relevant actual trader issues the tax invoice.

Congress RESALS

In the case of E-one thousand three and four interpellations, the term "delivery of tax invoices" means that tax invoices are issued and delivered to the opposite contractual party. When an entrepreneur issues tax invoices under Article 16 of the Value-Added Tax Act, it is deemed that the entrepreneur enters matters falling under each subparagraph of Article 16 (1) of the Enforcement Decree of the Value-Added Tax Act in the form of tax invoices under subparagraph 11 of the same Act, which are sent by e-mail, and that the supplier and the recipient of the tax invoice respectively output and keep the invoices according to the methods as provided in each subparagraph of Article 53 (4) of the Enforcement Decree of the same Act, and that the entrepreneur delivers tax invoices under Article 16 (1) of the Value-Added Tax Act on behalf of the actual trader (supplier) and keeps them through the method as provided in each subparagraph of Article 53 (4) of the Enforcement Decree of the Value-Added Tax Act. In addition, even in the case where an entrepreneur who vicariously issues electronic tax invoices, whether they constitute the delivery of tax invoices by proxy or by proxy, etc.

Related statutes

[Tax Invoice]

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