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조세심판원 질의회신 | 1988-05-29 | 소비22641-894 | 기타
Document Number

Consumption2641-894 (Law Firm 1988.05.30)

Items of Taxation

affiliation

Journal

If persons other than the State jointly prepare two or more copies of the contract, the State is liable to affix the stamp, but persons other than the State are not obligated to affix the stamp, so the State preserves the document on which the stamp is affixed, and those other than the State preserve the document on which the stamp is not affixed.

Congress RESALS

1. Since a document prepared by the State is non-taxable pursuant to Article 4 subparagraph 1 of the Stamp Tax Act, the State is not required to attach revenue stamps when selling or purchasing goods.2. Accordingly, Article 3 (1) of the Stamp Tax Act means that if a person other than the State becomes a contracting party and is jointly prepared two or more copies of a contract, the State is not obligated to attach revenue stamps, but a person other than the State is not obligated to attach revenue stamps, and the State is required to preserve a document accompanied by revenue stamps, and a person other than the State is required to preserve a document accompanied by revenue stamps.

Related statutes

Article 4 subparag. 1 of the StampA

Main text

1. A summary of the contents of inquiry;

When goods are sold upon entering into a contract with the State agency, the seller of the goods shall attach revenue stamps under the Stamp Tax Act to the contract.

○ However, if the goods produced by the state agency are sold, whether a person who purchased the goods subject to payment of revenue stamps is eligible for payment of the contract when preparing the contract.

○ If the contents of the above are lawful, the person who prepared the taxable document under Article 2 of the Stamp Tax Act has the obligation to pay stamp taxes, and how the person who prepared the taxable document differs in the purchase and sale of goods at the time of the sales contract.

○ Also, Article 3 provides that a State shall be deemed to have been prepared by a person other than the State for a document jointly prepared by a person other than the State, and that a person other than the State shall be deemed to have been prepared by the State for a document preserved by a person other than the State. In the above provision, if a taxable document is deemed to be a sales contract, it shall be asked whether the document jointly prepared by a person other than the State and entered into with another person and signed with the State or

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 4 subparag. 1 of the Stamp Tax Act

○ Article 3(1) of the StampA