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(영문) 주택관리업체의 사업장 해당여부 등에 대한 질의회신
조세심판원 질의회신 | 국세청 | 서면인터넷방문상담3팀-1074 | 부가 | 2006-06-12
Document Number
Written Internet Visit Counseling Team-1074 (2006.12)
Journal
The term "place of business" means a place where a business operator or his/her employee permanently resides and conducts all or part of transactions, and whether it falls under such case shall be determined by ascertaining facts
Congress RESALS
E In the case of E-Question, it is time to understand that it is difficult to understand that the contents of the interpellation are unclear, and it is the time to refer to three cases, such as attaching tax laws and subordinate statutes and similar case studies related to the contents of the interpellation (Additional 46015-612, October 30, 195) and three cases, such as attaching them.
Related statutes
【Person Liable for Tax Payment】
참조조문
유사 판례