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조세심판원 질의회신 | 2013-11-07 | 부가가치세과-1061 | 부가
Document Number

Value-added Tax and 1061 ( November 8, 2013)

Items of Taxation

Addition

Journal

The exemption of value-added tax for the import of a ship to be used for a taxable business, and in this case, the term "ship" means any ship as defined in Article 1-2 of the Ship Act, and whether a special vessel of Ear questions corresponds to it, it shall be determined in accordance with the relevant laws.

Congress RESALS

He refer to the existing interpretation cases (in writing 3 teams-520, 04.20) with respect to your questioning, see the prior interpretation cases (in writing 3 teams-520, 2005.20). With respect to the import of a ship to be used for a taxable business on April 20, 2005, the value-added tax shall be exempted pursuant to Article 106(2)3 of the Restriction of Special Taxation Act, and in this case, the term "ship" means any ship as defined in Article 1-2 of the Ship Act, and whether the special vessel of your questioning constitutes it is a matter of fact-finding in accordance with the relevant laws.

Related statutes

Article 106 of the Restriction of Special Taxation Act (Exemption of Value-Added Tax)

Main text

[Reference Materials Related to]

1. Factual basis

○ Article 106 (2) 3 of the Restriction of Special Taxation Act provides that the import of a ship to be used for a taxable business shall be exempted from value-added tax.

2. Contents of questioning;

○ Whether tax exemption can be granted even in the case of dredging vessels registered in accordance with the Construction Machinery Management Act and mid-term vessels;

3. Relevant statutes and similar interpretation cases;

○ Article 106 of the Restriction of Special Taxation Act 【Exemption of Value-Added Tax】

(2) The value-added tax shall be exempted on any of the following imported goods. In such cases, subparagraphs 15, 17, and 18 shall apply only to the portion of the import declaration by no later than December 31, 2013, and subparagraphs 9 and 12 shall apply only to the portion of the import declaration by no later than December 31, 2014, and subparagraph 13 shall apply only to the portion of the import declaration by no later than December 31, 2015, and subparagraph 16 shall apply only to the portion of the import declaration by no later than December 31, 2016, and subparagraph 19 shall apply only to the portion of the import declaration by no later than December 31, 2018:

3. Ships to be used for taxable businesses;

○ Reconsumption 46015-79, 2002.22

Value-added tax is exempted on the importation of "ship for use in taxation business". In such cases, "ship" means any ship defined in Article 1-2 of the Ship Act.

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