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명의위장사업자의 매입세액 공제여부

Document Number

Value-added Tax (Value-Added Tax)

Items of Taxation

Addition

Journal

An input tax amount of a tax invoice issued under another person's name while operating an actual business after an entrepreneur who has registered his/her business under Article 8 of the Value-Added Tax Act registers as a general taxable person by using another person's name is not deducted from the output

Congress RESALS

It is the time to refer to the existing interpretation case (The Ministry of Strategy and Finance No. -646, Oct. 01, 2010).The input tax amount of a tax invoice issued under another person's name after a business operator registered as a general taxable person under Article 2 of the Value-Added Tax Act, the Ministry of Strategy and Finance and the Value-Added Tax Act and the Value-Added Tax Act-646, Oct. 01, 201, is not deducted from the output tax amount of the actual business operator, and the tax invoice issued under another person's name after the business operator registered as a general taxable person under another person's name is not deducted from the output tax amount of the actual business operator.

Article 38 of the Value-Added Tax Act

Main text

[Reference Materials Related to]

1. Factual basis

A is determined as a title-oriented business operator in the name of the father and mother who has registered his/her business in the name of the father and mother and has been engaged in the business and files a revised return after adding up the results of reporting the value-added tax of the father and mother to A, the tax invoice issued under the name of the father and mother shall be deducted by A.

2. Contents of questioning;

Whether the input tax amount can be deducted or not

(A) be entitled to deduction.

Although part of the necessary entries of the tax invoice issued pursuant to the proviso to Article 39 (1) 1 of the Value-Added Tax Act and subparagraph 2 of Article 75 of the Enforcement Decree of the same Act are mistakenly entered differently from the fact, it falls under the case where the fact of transactions is confirmed in view of the remaining necessary entries or discretionary entries entered in

Value-added tax is the principle of taxation by place of business and each place of business should be registered in accordance with Article 8 of the Value-Added Tax Act. However, in the case of a nominal master business operator, only when he/she has registered his/her business in another person's name without registering his/her business in his/her name and paid the value-added tax, he/she is allowed to deduct the input tax if he/she pays the input tax, which results more favorable than the business operator who operates

(B) shall not be entitled to such deduction.

The interpretation of the General Rule 22-0-1 of the Value-Added Tax Act is an authoritative interpretation that only the case where the nominal master operator has registered the business in the name of another person and has reported and paid the value-added tax in the name of another person in the unregistered state of registration.

3. Relevant statutes and existing interpretation cases;

○ Amount of input tax deducted under Article 38 of the Value-Added Tax Act

(1) An input tax amount deducted from the output tax amount means the following:

1. Value-added tax amount on the goods or services supplied by the business operator for the purpose of use or use for his/her own business (including the value-added tax amount paid under Article 52 (4));

2. Value-added tax amount on imports of goods used or imported by the businessman for his own business.

(2) An input tax amount under paragraph (1) 1 shall be deducted from the output tax amount in the taxable period in which the goods or services are supplied.

(3) An input tax amount under paragraph (1) 2 shall be deducted from the output tax amount in the taxable period to which the receipt date of goods belongs.

○ Amount of input tax not deducted under Article 39 of the Value-Added Tax Act

(1) Notwithstanding Article 38, the following input tax amounts shall not be deducted from the output tax amount:

1. An input tax amount where the list of total tax invoices by customer is not submitted under Article 54 (1) and (3), or the input tax amount on the portion not entered or the portion entered differently from the fact, where the whole or part of the registration numbers or supply values by transaction parties is not entered or differently entered from the fact, from among the entries on the list of total tax invoices by customer submitted: Provided, That the input tax amount in such cases as prescribed

2. An input tax amount, where no tax invoice or import tax invoice is issued, or all or part of the matters to be entered under Article 32 (1) 1 through 4 (hereinafter referred to as "necessary entry items") on the tax invoice or import tax invoice issued are not entered or entered differently from the fact: Provided, That an input tax amount in such cases as prescribed by Presidential Decree shall be excluded;

3. Deleted;

4. An input tax amount on any expenditure not directly related to business prescribed by Presidential Decree.

5. An input tax amount on purchase, lease and maintenance of automobiles (excluding those used directly for business types prescribed by Presidential Decree, such as transportation business, automobile sales business, etc.) under Article 1 (2) 3 of the Individual Consumption Tax Act;

6. An input tax amount related to the disbursement of entertainment expenses and expenses similar thereto prescribed by Presidential Decree;

7. An input tax amount related to tax-free business, etc. (including an input tax amount related to investment for tax-free business, etc.) and the land prescribed by Presidential Decree;

8. An input tax amount before filing an application for registration of business under Article 8: Provided, That where an application for registration is filed within 20 days after the end of the taxable period to which the time of supply belongs, those within the reverse period from the date of application for registration to the commencing date of the taxable period

(2) Matters necessary for the scope of input tax amounts not deducted under paragraph (1) shall be prescribed by Presidential Decree.

○ General Rule 22-0-1 of the Value-Added Tax Act / [Application of the Value-Added Tax Act to another registered business operator]

Where an entrepreneur registers his/her business under another person's name as prescribed in Article 70-3 (1) of the Decree and reports and pays the value-added tax, and the head of the competent tax office, etc. revises the input tax amount of the tax invoice issued under another person's name, the input tax amount of the tax invoice shall be deducted from the output tax amount of the relevant entrepreneur pursuant to Article 14 of the Framework

The value-added tax system of the Ministry of Strategy and Finance, -646, October 01, 2010

The input tax amount of the tax invoice issued under the name of another person by a business operator who has registered his/her business under Article 2 of the Value-Added Tax Act after registering his/her business as a general taxable person by using another person's name shall not be deducted from the output tax amount of the real business operator, and the tax amount applied when the nominal business operator has registered his/her business under another person's name in the unregistered state of registration and reported and paid the value-added tax.