Law Firm 46012-3066 ( October 11, 1993)

A corporation

The business year of accrual of earnings shall be the business year in which the date on which the corporation receives the payment through the use of telephone lines, the provision of voice information services to the customer, and the notification thereof to the relevant corporation by calculating the revenue amount, can be known.

1. Where a corporation, which provides a voice information service to a customer using a telephone line, and receives the price through ○○ Construction, calculates the amount of revenue from the provision of the service and notifies the corporation concerned thereof, the business year of accrual of earnings shall be the business year to which the date on which the corporation receives a notification of the details of revenue from the service belongs, and 2. In this case, it shall be referred to as the question of addition as to the time of supply under the Value-Added Tax Act:*

Article 17 of the Corporate Tax Act

1. A summary of the contents of inquiry;

[Time of Realization of Profit from Telephone Information Services]

Children's learning information services shall be provided with the approval of the right to use the telephone line from the telephone station.

- The occurrence of user fees (three months) for information users;

- Claim for and decision of user fees (for a period of four months), (for a claim together with telephone rates)

- notify A of the amount of revenue from the provision of information after deduction of the telephone line use fee ( end of May)

【Quality】

○ The time when the corporate tax is reverted - The month used by B (3 months)

- notified to A by C (5 months)

○ Time of Supply for Value-Added Tax - Month used by B (three months): Completion of the supply of services.

- The date on which C notifies A (5 months)

-if the cost of the service has been fixed and notified;

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

○ Article 17 of the Corporate Tax Act 【Business Year to which profit and loss accrue】