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조세심판원 질의회신 | 2002-12-05 | 서삼46015-12097 | 부가
Document Number

Western 46015-12097 ( December 06, 2002)

Items of Taxation

Addition

Journal

In the case of a foreign corporation with a domestic place of business in Korea, the input tax amount under operation, such as the real estate rental fee, etc., may be deducted from the output tax amount.

Congress RESALS

In the case of a foreign corporation with a domestic place of business in Korea, the input tax amount under operation such as the real estate rental fee of the domestic place of business may be deducted from the output tax amount of the said place of business, and the provisions of Article 107 (5) of the Restriction of Special Taxation Act shall apply

Related statutes

[Place of tax payment]

Main text

1. A summary of the contents of inquiry;

In cases where a foreign corporation whose head office is located in Hong Kong established a liaison office in order to assist with smooth sales activities of home appliances, etc. in Korea, and deemed it a permanent establishment and reported and paid as corporate tax, whether the input tax amount related to operating expenses, such as real estate rent, etc. generated at the relevant branch may be refunded.

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 4 of the Value-Added Tax Act

(1) Value-added tax shall be paid for each workplace.

(2) Where there are two or more business places, they may pay in general at the principal place of business in accordance with the Presidential Decree.

(3) (hereinafter referred to as "Omission")

○ Tax Amount paid under Article 17 of the Value-Added Tax Act

(1) The amount of value-added tax payable by an entrepreneur (hereinafter referred to as the "amount of tax payable") shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the "purchase tax amount") from the tax amount on the goods and services supplied by him (hereinafter referred to as "sales tax amount"): Provided, That where an input tax amount exceeds the output tax amount, it shall be the refundable tax amount (hereinafter referred to as "repaid tax amount"):

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

○ Article 107 of the Restriction of Special Taxation Act 【Special Cases of Indirect Taxes on Foreign Business Operators, etc.】

(5) If a foreign corporation or non-resident that has no business place in Korea, but operates a business in a foreign country (hereafter referred to as a "foreign businessman" in this Article), purchases or is provided with the goods or services falling under any of the following subparagraphs for its business in Korea, the value-added tax on such goods or services may be refunded to the relevant foreign businessman under the conditions as prescribed by the Presidential Decree: Provided, That this shall not apply to the case where the refunded amount to the relevant foreign businessman for one calendar year is less than the amount prescribed by the Presidential Decree:

1. Food and accommodation services (No. 28, 1998);

2. Advertisement services (Law No. 5580, Dec. 28, 1998).

3. Other goods or services as prescribed by the Presidential Decree ( December 28, 1998).