The issuance of a business registration certificate is merely an act of issuing a certificate verifying the fact of registration.

Since the issuance of a business registration certificate is merely an act of issuing a certificate verifying the registration, even if the head of a tax office has issued a business registration certificate for the taxpayer, it cannot be deemed that the words and behavior or public opinion suggesting that the value-added tax is not imposed on the business operated by the taxpayer.

Article 8 of the Value-Added Tax Act:

Article 26 (Exemption from Supply of Goods or Services)

Jeonju District Court 2016Guhap596, 201

○ ○

○ Head of tax office

November 10, 2016

December 08, 2016

1. The plaintiff's main claim is dismissed.

2. The plaintiff's conjunctive claim shall be dismissed.

3. The costs of lawsuit shall be borne by the Plaintiff.

The primary purport of the claim is to confirm that the Defendant’s imposition of value-added tax of KRW 152,631,743 as stated in attached Table 1 and additional tax of KRW 61,303,824, which the Defendant rendered to the Plaintiff on June 8, 2015, is invalid.

Preliminary claim: It is confirmed that there is KRW 181,149,880 of the value-added tax refund against the defendant.

1. Details of the disposition;

A. On October 12, 2007, the Plaintiff filed an application for business registration for a tax-free entrepreneur with a trade name, “○○ Natural History Museum,” “○○○○○○○○○○○○○○○○○○○○,” and “cultural services/ Museum,” and received a business registration certificate from the Defendant.

B. On March 16, 2015, the Defendant confirmed on-site the instant place of business for the “verification of whether the reported income amount is value-added tax, tax exemption, and actual business operators (title of title)” from October 10, 207 to December 31, 2014. As a result, the instant place of business is classified independently from the natural history museum and AAB performance halls, and the museum entrance fees are exempt from value-added tax, and the admission fees for the performances AAA and BB performance are subject to value-added tax.

C. After April 16, 2015, the Plaintiff submitted a written report on the closure of the business registration to the Defendant, and on the same day, filed an application for correction of business registration adding “service/public performance” to “service/public performance” to the Defendant on January 1, 2010, and received a business registration certificate for general taxable persons reflecting the above matters from the Defendant.

D. On April 20, 2015, the Plaintiff filed a final return on value-added tax by dividing the amount of tax-free revenue originally reported from the second to the second period from 2010 to 2013 into excess and tax exemption, and did not pay the amount of tax. Accordingly, on June 8, 2015, the Defendant notified the Plaintiff of the payment of value-added tax as shown in attached Table 1 (hereinafter “instant collection disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6, Gap evidence No. 9, Eul evidence Nos. 1 through 3 (including branch numbers; hereinafter the same shall apply) and the purport of whole pleadings

2. Relevant statutes;

Attached Form 2 shall be as listed in attached Table 2.

3. Judgment on the main claim

A. Judgment on the defendant's main defense of safety

1) The Defendant’s main defense

Since the collection disposition of this case is merely a collection procedure and it is not subject to administrative litigation, the main claim of this case seeking confirmation of invalidity of the collection disposition of this case is unlawful.

2) Determination

The liability for the payment of taxes that adopt the method of tax payment is confirmed by the taxpayer’s declaration, but the collection disposition itself, which orders the payment of the determined amount of tax, has an inherent defect or, if there is a defect that falls under the grounds for invalidation as a matter of course, the validity of the collection disposition can be contested (see Supreme Court Decisions 2005Du14394, Sept. 8, 2006; 2009Du14439, Jan. 26, 2012). Therefore, the Defendant’s argument that the instant claim is unlawful solely on the ground that the instant collection disposition is not subject to an appeal litigation because it is not subject to the disposition of tax collection.

B. Judgment on the Plaintiff’s assertion

1) The plaintiff's assertion

The defendant, through prior administrative guidance, notified the plaintiff of the fact that part of the plaintiff's business is a taxable business operator under the Value-Added Tax Act by informing the plaintiff of the fact that he was subject to the disposition of this case after going through the procedures prescribed in the Administrative Procedures Act, etc., and the plaintiff was registered as a value-added tax-free business operator until April 16, 2015, and there is no value-added tax amount due to the lack of the plaintiff's receipt of value-added tax from visitors. Thus, the defendant, without any legal basis, did not impose value-added tax on the plaintiff, who is a tax-free business operator, unilaterally converted the plaintiff as the tax-free business operator into the tax-free business operator, and then imposed value-added tax and penalty tax retroactively as of January 1, 2010. The plaintiff obtained the museum registration certificate for the business establishment of this case from the head of ○○do and received it from the defendant on the basis of the principle of no taxation without law, and the plaintiff's trust and trust in the business establishment of this case was void.

2) Determination

A) In a case where objective reasons exist to believe that certain legal relations or facts that are not subject to taxation are subject to taxation, and where it can only be revealed whether it is subject to taxation accurately, it cannot be said that it would be apparent even if the defect is serious, and thus, it cannot be deemed that an unlawful taxation disposition that misleads the taxpayer into the fact of taxation requirements is null and void as a matter of course (see, e.g., Supreme Court Decision 2011Du22723, Feb. 23, 2012). In addition, in general, in order to apply the principle of trust and good faith to the tax authorities’ acts in tax legal relations, the tax authorities must name the public opinion that is the object of trust of the taxpayers. The taxpayer should not be responsible for the failure of the taxpayer to act in trust and what is, and the taxpayer should not be subject to taxation, and the taxpayer’s interest should not be considered to be infringed by issuing a business registration certificate that goes against the list of opinions (see, e.g., Supreme Court Decision 200Du198, supra.).

B) In light of the above legal principles, in light of the following circumstances, the evidence mentioned above, Gap evidence Nos. 11, Eul evidence Nos. 4 and 5 as to the instant case, and the overall purport of the arguments and arguments, it cannot be deemed that the grounds alleged by the plaintiff alone constitute a defect to the extent that the Plaintiff’s disposition on the return and collection of value-added tax was invalid as a matter of course. Thus, the collection disposition of the instant case cannot

① On April 16, 2015, upon filing an application for direct correction of business registration, the Plaintiff filed a final declaration on the value-added tax and additional tax on the tax amount imposed after classifying the reported total amount of tax-free income as excess and tax-free income for the first period from the second period from 2010 to the second period from 2013, and did not pay the Plaintiff. The Defendant issued a tax payment notice stating the period for taxation of value-added tax and additional tax, items of taxation, tax amount and grounds for calculation, payment deadline and place of payment to the Plaintiff as a taxpayer pursuant to Article 9(1) of the National Tax Collection

② The Defendant’s issuance of the business registration certificate for value-added tax-free business entities to the Plaintiff, and the fact that the instant business establishment was exempt from value-added tax cannot be deemed to have expressed the public view that the Defendant renounced the right to impose value-added tax or would not impose value-added tax on the Plaintiff

③ The Plaintiff asserted that the BB performance was not related to the Plaintiff, but there is no evidence to acknowledge it, since Park ○, the head of BB, obtained the business registration certificate under his name and operated by BB.

④ The Plaintiff asserted that the Plaintiff’s main goods registered in the museum, but the Plaintiff’s main goods do not constitute the supply of goods or that the Defendant’s main goods do not constitute the supply of goods. However, since 2007, the Plaintiff operated the Natural History Museum and operated AAB performances and BB performances. In addition, the Plaintiff’s assertion that the Plaintiff’s performance of value-added tax could not be objectively recognized as the Plaintiff’s non-added tax-added tax-added tax-free performance and performance as the Plaintiff’s non-performance and performance for the purpose of continuing and repeated performance, separate from the admission fees of the natural history museum, was supplied as the list of the museum’s collections. The Plaintiff’s assertion that the performance and performance for the purpose of profit-making can not be seen as pure facilities, even if the performance and performance were not registered as the list of the museum’s collections. The Plaintiff’s assertion that the Plaintiff’s performance and performance cannot be seen as the Plaintiff’s non-taxable performance and the Plaintiff’s non-taxable performance as the Plaintiff’s main goods.

4. Determination on the conjunctive claim

A. The plaintiff's assertion

If the instant disposition is lawful, on April 16, 2015, the Plaintiff was registered as a general taxable person to the Defendant, and thus, should deduct the total of KRW 334,131,623 from the total of KRW 152,631,743 during the period of imposing the value-added tax. Accordingly, the Plaintiff may receive a refund of KRW 181,149,880 from the Defendant. Accordingly, the Plaintiff, as a preliminary claim, sought confirmation of the existence of KRW 181,149,80 for the Plaintiff’s value-added tax refund against the Defendant.

B. Determination

ex officio, I examine the legitimacy of the conjunctive claim of this case.

The reason why the Act and subordinate statutes stipulate the duty of the State to pay the tax amount to an entrepreneur liable for value-added tax along with specific provisions on the definition, timing and method of payment thereof (hereinafter referred to as “taxpayer”) is as follows: (a) through legislative determination to achieve tax policy objectives such as facilitating convenience in taxation and collection; (b) an entrepreneur who supplies goods or services at each stage of transaction before reaching the final consumer; (c) pays the tax amount to the State; and (d) an entrepreneur subject to collection of the tax amount, through the process of deducting and refunding the tax amount from the State’s input tax amount; and (d) adopted the pre-stage tax credit system based on imposing the tax amount on the final consumer in sequence; (e) where the tax amount collected in any taxable period exceeds the tax amount collected in transactions, more tax amount equivalent to the value-added tax collected by the said taxpayer is to be collected; (e) in light of the substance, form and legislative intent of the Act and subordinate statutes, it is reasonable to view that the State’s duty to pay the value-added tax on the taxpayer and the taxpayer’s duty to pay the tax amount directly within the taxable period.

In light of the above legal principles, as long as the Plaintiff can file a claim for the refund of value-added tax against the State in accordance with the procedures of a party suit, seeking the confirmation of the existence of the refund of value-added tax against the Defendant, who is the tax authority, cannot be deemed a direct, effective and appropriate method for dispute resolution, and thus, there is no benefit in litigation (Article 8(1) and Article 39(1)8 of the Value-Added Tax Act and Article 1(1) and (10) of the Enforcement Decree of the Value-Added Tax Act shall be deemed to have been filed at the time of filing a report on the correction of business registration when filing a report on the correction of business registration, and as such, the Plaintiff filed a report on the correction of business registration from a tax-exempt to a general taxable entrepreneur on April 16, 2015, the Plaintiff’s input tax amount from the first half to the second half of 2010 cannot be deducted from the output tax amount before the business registration was made. Therefore, the Plaintiff’s above assertion is without merit).

5. Conclusion

Therefore, the plaintiff's primary claim is dismissed as it is without merit, and the plaintiff's primary claim is dismissed as it is so decided as per Disposition.

1

No.

The taxable year and term portion

Value-added Tax

Additional Tax

Sub-committees

1

For the second period, 2010

-27,066,557 won

[15,617,632]

Gold 42,684,580 won

2

For the first term, 201

Gold 14,726,407 won

Gold 7,697,492

Gold 22,423,890 won

3

For the second period, 201

Gold 22,089,611

[10,326,892]

-32,416,500 won

4

For the first term, 2012

Gold 15,270,895 won

gold6,305,351 won

Gold 21,576,240 won

5

For the second period, 2012

Gold 22,906,343 won

Gold 8,193,598 won

Gold 31,099,940 won

6

For the first term, 2013

F.20,228,772 won

Gold 5,935,120 won

Gold 26,163,890 won

7

For the second period, 2013

Gold 30,343,158 won

Geum-7,227,739 won

-37,570,890 won

Total

gold152,631,743 won

gold61,303,824 won

Geum213,935,567 won

2

Relevant statutes

Article 2 of the Value-Added Tax Act (Definitions)

The terms used in this Act shall be defined as follows:

1. The term "goods" means goods and rights which have property value. Necessary matters concerning the scope of things and rights shall be prescribed by Presidential Decree;

2. The term "services" means all services and activities, other than goods, that have property value. Necessary matters regarding the scope of services shall be prescribed by Presidential Decree;

3. The term "enterprisers" means any person who supplies goods or services independently for business, regardless of whether the business aims to make profit;

4. The term "simplified taxable person" means any individual entrepreneur whose total proceeds from supply in the immediately preceding year fall short of the amount prescribed by Presidential Decree pursuant to Article 61 (1) and who is allowed to make a return and payment of his/her value-added tax according to the simplified procedures under Chapter VII;

5. The term "general taxable person" means an entrepreneur who is not a simplified taxable person;

6. The term “taxable business” means any business that supplies goods or services subject to the imposition of value-added tax;

7. The term "tax-free business" means any business that supplies goods or services exempt from value-added tax;

8. The term "non-resident" means a non-resident defined in Article 1-2 (1) 2 of the Income Tax Act;

9. The term "foreign corporation" means a foreign corporation under subparagraph 3 of Article 1 of the Corporate Tax Act;

Article 3 of the Value-Added Tax Act (Taxpayer)

Individuals, corporations (including the State, local governments, and local government associations), unincorporated associations, foundations, or other organizations that fall under any of the following subparagraphs shall be liable to pay the value-added tax as prescribed by this Act:

1. An entrepreneur;

2. A person who imports goods.

Article 4 of the Value-Added Tax Act (Taxable Objects)

Value-added tax shall be levied on the following transactions:

1. Supply of goods or services by an entrepreneur;

2. Import of goods.

Article 8 of the Value-Added Tax Act (Business Registration)

(1) Any business operator shall file an application for business registration with the head of the tax office having jurisdiction over the place of business within 20 days from the commencement date of the business, as prescribed by Presidential Decree: Provided, That any person who intends to commence a new business may file an application for business

(2) Any business operator may file an application for business registration under paragraph (1) with the head of the tax office other than the head of the competent tax office. In such cases, it shall be deemed that the application is filed.

(3) Notwithstanding paragraph (1), at least two places of business may file an application for registration with the head office or principal office of the relevant business operator for each unit of business. In such cases, the registered business operator shall be the unit taxable business operator.

(4) Where a business entity registered for each place of business pursuant to paragraph (1) intends to change a business entity to a unit taxable business entity pursuant to paragraph (3), it shall apply for registration of change to the head office or principal office of the business entity 20 days prior to the commencement of taxable period. The same shall apply where a unit taxable business entity intends

(5) The head of a tax office having jurisdiction over the place of business (in cases of paragraphs (3) and (4), referring to the head office or principal office; hereafter the same shall apply in this Article) in receipt of an application under paragraphs (1) through (4) shall make business registration and issue a registration certificate with which a registration number is assigned to the registered business operator as prescribed by Presidential Decree (hereinafter referred

(6) If a business operator registered pursuant to paragraph (5) suspends or closes his/her business or changes registered matters, he/she shall report without delay to the head of the competent tax office having jurisdiction over the place of business, as prescribed by Presidential Decree. The same shall also apply where any person who has applied for registration

(7) Where a business operator registered under paragraph (5) falls under any of the following, the head of the competent tax office having jurisdiction over the place of business shall cancel business registration without delay:

1. Where it closes its business;

2. Where he/she fails to actually commence business after filing an application for registration under the proviso to paragraph (1);

(8) If deemed necessary, the head of a tax office having jurisdiction over a place of business may issue a business registration certificate renewed, as prescribed by Presidential Decree.

(9) Where a business operator liable to pay individual consumption tax or traffic, energy and environment tax files any of the following reports pursuant to the Individual Consumption Tax Act or the Traffic, Energy and Environment Tax Act, he/she shall be deemed to have filed an application for registration or filed a report according to the following classifications:

1. Where he/she has reported commencement of business under the former part of Article 21 (1) of the Individual Consumption Tax Act or the former part of Article 18 (1) of the Traffic, Energy and Environment Tax Act: Application for registration of a business operator under paragraphs (1) and (2);

2. Where he/she has reported the suspension, closure, or change of business under the latter part of Article 21 (1) of the Individual Consumption Tax Act or the latter part of Article 18 (1) of the Traffic, Energy, and Environment Tax Act: A report on the relevant suspension, closure, or change of registered matters

3. Where he/she has filed a report on a business-unit taxable business operator under Article 21 (2) and (3) of the Individual Consumption Tax Act or Article 18 (3) and (4) of the Traffic, Energy and Environment Tax Act: An application for registration of a business-unit taxable business operator under paragraph (3) or for registration of change of a business-unit taxable business operator

4. Where he/she has filed a report on acquisition, inheritance, or merger under Article 21 (4) and (5) of the Individual Consumption Tax Act or Article 18 (2) of the Traffic, Energy and Environment Tax Act: A report on modification of registered matters under paragraph (6).

(10) Except as otherwise expressly provided for in paragraphs (1) through (9), matters necessary for registration of business, issuance of business registration certificates, alteration of registered matters, cancellation of registration, etc. shall

Article 11 of the Value-Added Tax Act (Provision of Services)

(1) The supply of services shall be any of the following subparagraphs based on all contractual and legal grounds:

1. Offering labor;

2. Allowing anyone to use facilities, rights, or other goods.

(2) Matters necessary for the scope of supply of services under paragraph (1) shall be prescribed by Presidential Decree.

Article 26 of the Value-Added Tax Act (Exemption from Provision of Goods or Services)

(1) The supply of the following goods or services shall be exempted from value-added taxes:

17. Admission to libraries, science museums, museums, art galleries, zoological or botanical gardens, or other places prescribed by Presidential Decree;

(2) The supply of goods or services ordinarily incidental to the supply of goods or services exempt under paragraph (1) shall be deemed included in such supply of goods or services exempted from taxation.

Article 29 (Tax Base)

(1) The tax base of value-added taxes on the supply of goods or services shall be the aggregate of supply values of goods or services supplied in the relevant taxable period

(3) The value of supply under paragraph (1) means any of the following subparagraphs. In such cases, it shall include payments, charges, fees, and all other things having monetary value, regardless of the pretext thereof, from a person who receives goods or services, but shall not include value-added taxes:

1. Where payments are given in money: The payments: Provided, That where payments are given in any foreign currency or other foreign exchange, the values converted as prescribed by Presidential Decree;

(7) Where it is unclear whether an amount received in return for the supply of goods or services by an entrepreneur includes value-added tax, an amount calculated by multiplying the amount received in return by 100/110 shall be the value of supply.

(8) Where an entrepreneur supplies goods commonly used for any taxable business, tax-free business, or business that supplies goods or services exempt from value-added tax (hereinafter referred to as "tax-free business, etc."), an amount calculated as prescribed by Presidential Decree shall be the value of supply.

(12) Matters necessary for calculating the market price and the value of supply and tax base shall be prescribed by Presidential Decree.

Article 30 (Tax Rate) of the Value-Added Tax Act

The tax rate of value-added taxes shall be 10 percent.

Article 31 of the Value-Added Tax Act (Collection)

Where an entrepreneur supplies goods or services, the value-added tax calculated by applying the tax rate under Article 30 to the value of supply under Article 29 (1) shall be collected from the person supplied goods or services.

Article 37 (Calculation of Tax Amount, etc.)

(1) The output tax amount shall be calculated by applying the tax rate under Article 30 to the tax base under Article 29.

(2) The amount of tax payable shall be the amount obtained by deducting the input tax amount under Article 38 and the input tax amount deducted under this Act and other Acts from the output tax amount under paragraph (1) (referring to the amount computed by subtracting the bad debt tax amount under Article 45 (1)). In such cases, the input tax amount for the portion exceeding the output

(3) The amount of final or refundable tax by an entrepreneur based on the amount of tax payable under paragraph (2) shall be calculated according to the following formula:

Part 10,000

Amount of tax paid or to be refunded = A - B + C

A: Tax payable or refundable under paragraph (2) ;

B: Articles 46 and 47 and the deductible tax amount prescribed by this Act and other Acts.

C: Article 60 of this Act and Articles 47-2 through 47-5 of the Framework Act on National Taxes

Additional Tax :

Dorwards Profit

Article 49 of the Value-Added Tax Act (Final Return and Payment)

(1) A business operator shall report to the head of the competent tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree, within 25 days (in cases of closure of business, the 25th day of the month following the month in which the date of closure under Article 5 (3) falls) after the tax base, amount of tax payable or refundable amount for each taxable period expires: Provided, That no business operator who has made a preliminary return pursuant to Article 48 (1) and (4) or who has filed a return to receive early refund pursuant to Article 59

(2) In filing a final return under paragraph (1) (hereinafter referred to as "final return"), a business operator shall pay the following amounts to the head of each tax office having jurisdiction over each place of tax payment (referring to the head of each tax office having jurisdiction over the location of the main place of business in cases under Article 51) along with the final return of value-added tax after deducting the following amounts from the

1. The amount of tax refundable for early refund under Article 59 (2) but not yet refunded;

2. The amount collected in accordance with the main sentence of Article 48 (3);

Article 57 of the Value-Added Tax Act (Determination and Correction)

(1) The head of a tax office, the commissioner of a regional tax office or the Commissioner of the National Tax Service having jurisdiction over the place for tax payment (hereafter referred to as "head of a tax office, etc. having jurisdiction over the place for tax payment" in this Article) shall investigate the tax base and amount

1. Where the preliminary or final return is not filed;

2. Where any error exists in the details of the preliminary or final return or omission thereof;

3. Where, in filing the final tax return, the list of the total tax invoices by customer or seller is not submitted, or all or part of the entries are not entered in the list of the total tax invoices by customer or seller submitted, or entered differently from the fact;

4. Where the value-added tax is likely to be evaded due to other reasons prescribed by Presidential Decree.

(2) Where the head of a tax office, etc. having jurisdiction over the place for tax payment examines, determines or revises the tax base for each preliminary return period and the amount of tax payable or refundable for each taxable period under paragraph (1), he/she shall do so on the basis of tax invoices, import tax invoices, books, and other evidentiary data: Provided, That he/she may make estimation

1. Tax invoices, import tax invoices, account books, and other evidential data necessary for calculating the tax base;

(1) Where there are no or important parts thereof;

2. Where details of tax invoices, import tax invoices, account books, or other evidential data are obviously false in light of the scale of facilities, the number of employees, and the market prices of raw materials, commodities, products, or various charges;

3. Where details of tax invoices, import tax invoices, account books, or other evidential data are obviously false in light of the quantity of raw materials used, the quantity of power used, and other operating conditions.

(3) If any error or omission is found in the tax base and paid tax amount or refundable tax amount determined or corrected pursuant to paragraphs (1) and (2), the head of the tax office, etc. having jurisdiction over the

Article 58 (Collection) of the Value-Added Tax Act

(1) Where an entrepreneur fails to pay the declared tax amount or pays it below the payable tax amount when filing a preliminary or final return, the head of a tax office having jurisdiction over the place of tax payment shall collect the tax amount pursuant to the National Tax Collection Act, and where a decision or correction is made pursuant to Article 57, the amount to be additionally paid shall

(2) The head of a customs office shall collect value-added tax on the import of goods pursuant to the Customs Act.

Article 59 of the Value-Added Tax Act (Refund)

(1) The head of a tax office having jurisdiction over the place of tax payment shall refund within 30 days (within 15 days in cases falling under any subparagraph of paragraph (2)) after the period for final return expires to the business operator who filed a final return on the refund amount for the relevant taxable period by taxation period,

(2) Notwithstanding paragraph (1), the head of a tax office having jurisdiction over the place for tax payment may refund the refund at an early stage, as prescribed by Presidential Decree, to a business operator who files a refund for any of the

1. Where an entrepreneur obtains the zero tax rate prescribed in Articles 21 through 24;

2. Where a business operator newly constructs, acquires, expands, or expands any business facility prescribed by Presidential Decree.

Article 11 (Application for Business Registration and Issuance of Business Registration Certificate)

(1) A business operator who intends to make a business registration under Article 8 (1) of the Act shall file an application for business registration (including submission via the national tax information and communications network) stating the following matters at each place of business, with the head of the competent tax office (referring to any of the head of the competent tax office

1. Personal information of the business operator;

2. Grounds for applying for business registration;

3. The commencement date of business or the establishment date of place of business;

4. Other reference information.

(2) Notwithstanding paragraph (1), a business operator who intends to apply for registration as a business-unit taxable business operator pursuant to Article 8 (3) and (4) of the Act shall file an application for registration of the business operator with the head office or principal office (hereinafter referred to as "business establishment subject to per business unit taxation") stating the matters under each subparagraph of paragraph (1) with the head

(10) Where a person registered pursuant to Article 168 of the Income Tax Act and Article 111 of the Corporate Tax Act who runs a tax-free business intends to operate an additional taxable business, he/she shall be deemed to have filed an application for registration under paragraphs (1) and (2) when he/she files an application for registration of business under

Article 14 of the Enforcement Decree of the Value-Added Tax Act (Change of Business Registration)

(1) Where a business operator falls under any of the following subparagraphs, he/she shall submit (including submission via national tax information and communications networks) a business registration statement stating the business operator's personal information, changes in business registration, and other necessary matters, to the head of a tax office (referring to any of the head of the competent tax office or any of

1. Where the trade name is changed;

2. Where a corporation or an organization, other than an organization deemed a corporation under Article 13 (1) and (2) of the Framework Act on National Taxes, prescribed by Ordinance of the Ministry of Strategy and Finance, replaces

3. Where any type of business prescribed by Ordinance of the Ministry of Strategy and Finance is changed;

4. Where the workplace (referring to a place of business subject to per business unit taxation in cases of a business entity subject to per business unit taxation under Article 8 (3) of the Act (hereinafter referred to as "business entity subject to per business unit taxation");

5. Where the entrepreneur’s name is changed by inheritance;

6. Where the members or equity shares of joint businessmen are changed.

7. Where a lessor, leasehold object and the size thereof, deposit, rent or lease period is changed, or a new commercial building is leased (limited to cases where a lessee of a commercial building defined in Article 2 (1) of the Commercial Building Lease Protection Act intends to file a report of correction of business registration, the lessee intends to file an application for a fixed date under Article 5 (2) of the same Act, and the lessee who has obtained a fixed

8. Where a per-business unit taxable entrepreneur changes the place of business subject to per-business unit taxation;

9. Where a per-business unit taxable entrepreneur newly establishes or relocates an auxiliary place of business;

10. Where a per-business unit taxable entrepreneur suspends or closes the business of the subordinate place of business.

11. Where a business operator who engages in the business of supplying goods or services (hereinafter referred to as "mail order distributor") after registering his/her personal information and other information on a cyber-mall (referring to a virtual place of business established by an operator of a value-added telecommunications business under Article 5 of the Telecommunications Business Act (hereinafter referred to as "value-added telecommunications business operator") to trade goods, etc. using computers, etc. and information and communications facilities; hereinafter the same shall apply) changes the name of the cyber-mall

Article 2 (Definitions) of the Framework Act on National Taxes

The terms used in this Act shall be defined as follows:

1. The term "national taxes" means any of the following taxes imposed by the State:

(d) Value-added tax;

Article 18 of the Framework Act on National Taxes (Standards for Interpretation of Tax-Related Acts and Prohibition of Retroactive Taxation)

(1) In interpreting and applying tax-related Acts, property rights of taxpayers shall not be unfairly infringed on in light of the equity in taxation and purpose of the relevant provisions.

(2) With respect to any income, profit, property, act or transaction formed with an obligation to pay national taxes (in cases of national taxes separately provided for by tax-related Acts, an obligation to collect and pay such taxes; hereinafter the same shall apply), new tax-related Acts shall not be levied retroactively after such obligation is established.

(3) Once any construction of the tax-related Act or practices in tax administration has been generally accepted by the taxpayers, any act or computation according to such a construction or practice shall be considered to be correct, and no tax shall be retroactively imposed by a new construction or practice.

(5) Any provision that provides for the imposition, collection, reduction or exemption of national taxes or procedures therefor under other Acts than tax-related Acts shall be deemed tax-related Acts in the application of paragraphs (1) through (3).

Article 47 of the Framework Act on National Taxes

(1) The Government may impose penalty taxes on any person who violates any obligation under tax-related Acts, as prescribed by this Act or other tax-related Acts.

(2) Penalty taxes shall be an item of the relevant national tax under the tax-related Acts prescribing the obligation concerned: Provided, That in cases of reducing or exempting a relevant national tax, the penalty tax shall not be included in such reduced or exempted national tax.

(3) Penalty taxes shall be added to, or refundable from, payable taxes.

Article 8 (Payment Statement) of the National Tax Collection Act

Where a taxpayer files a return and pays a national tax to the head of a tax office as prescribed by tax-related Acts, he/she shall pay the taxable period, tax items, amount of tax and personal information on the taxpayer on the statement of payment.

Article 9 of the National Tax Collection Act (Notification, etc. of Tax Payment)

(1) Where the head of a tax office intends to collect national taxes, he/she shall issue a taxpayer a tax payment notice stating the period, items, amount of national taxes, basis for calculation thereof, payment deadline and place of payment.

(2) If the head of a tax office intends to collect expenses for disposition on default where a taxpayer fully pays national taxes and additional dues out of the amount in arrears, he/she shall issue to the taxpayer a written notice stating the taxable period of national taxes, tax items and expenses for disposition on default, grounds for calculation,