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가치증대 개조범위
조세심판원 질의회신 | 1982-10-07 | 소비12653-2642 | 기타
Document Number

Consumption 12653-2642 ( October 8, 1982)


The act of manufacturing the second and second white game machine to the natural game machine is equivalent to the new game product and the value of new products increases, and thus the tax liability is established.

Congress RESALS

Since the act of manufacturing the second black and white game apparatus as the natural game apparatus is an act of remodeling new characteristics (natural characteristics) according to the nature, function, purpose of use, etc. of the relevant product, or a case of increasing value of the new product equivalent to the new product by replacing or supplementing most materials (the part exceeding the total price or total quantity of the materials constituting the goods) and then the act of remodeling constitutes an act of increasing value of the new product, it falls under Article 5 subparagraph 2 of the Special Consumption Tax Act, and the special consumption tax liability is established when the natural electronic game apparatus is taken out of the manufacturing place or consumed by himself.

Related statutes

Article 5 of the Special Consumption Tax Act 【Where Considered as Manufacturing】