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별도의 사업장에 해당하는지 여부
조세심판원 질의회신 | 2007-01-09 | 서면인터넷방문상담3팀-90 | 부가
Document Number

Written Internet Visit Counseling Team-90 ( October 10, 2007)

Items of Taxation



In the manufacturing industry, the final product is completed, and the place is also owned by another person, although it is located in the manufacturing industry.

Congress RESALS

A person who starts a new business shall register with the head of the competent tax office having jurisdiction over the place of business within 20 days from the date of commencing the business in accordance with Article 5 (1) of the Value-Added Tax Act, a place of business means a place in which a business operator or his employee permanently resides and conducts all or part of transactions, and a place in which the final product is completed in manufacturing

Related statutes

Article 4 of the Value-Added Tax Act

Main text

(Seed: Reference Materials)

1. A summary of the contents of inquiry;

(De Facto Relations)

- us, as a business unit reporting entity, have manufactured and supplied the withdrawn products to the Agency located in the Bocheon Industrial Complex for Foreigners' Exclusive Use, and in agreement with the Dr. Dr. to manufacture and deliver the withdrawn products to our factory in order to ensure the distribution expenses, the payment period, and price competitiveness; and to dispatch our Sr.s. equipment, production facilities, raw materials and human resources within the Dr.

- We, however, try to register the business as the place of the factory of Dr. Dr., however, Dr. is unable to transfer part of the factory in accordance with the relevant regulations and guidelines of the Korea Industrial Complex Corporation, and if it is violated, Dr. is disadvantaged because Dr. is the reason for termination of the contract of occupation of the Corporation.

(Definition of Pledge)

us in the above case whether our separate business registration should be made within the factory of the Corporation.

2. Materials on the contents of questioning;

(a) related tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

○ Article 4 of the Value-Added Tax Act 【Tax Return and Tax Payment】

(1) Value-added taxes shall be reported and paid at each place of business.

○ Article 4-2 of the Enforcement Decree of the Value-Added Tax Act

(1) The workplace as referred to in Article 4 (1) of the Act shall be the place where a businessman or his employee presides at all or part of transactions: Provided, That the workplace shall be the place where the following business is conducted:

2. For manufacturing business, the place where the final product is completed: Provided, That this shall not apply to the place where only the packages of products or filling only containers is conducted;