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전화회선을 이용하여 고객에게 음성정보서비스 제공한 후 대가를 KT를 통하여 수령하는 경우 수입금액 귀속사업연도
조세심판원 질의회신 | 1993-10-10 | 법인46012-3066 | 법인
Document Number

Law Firm 46012-3066 ( October 11, 1993)

Items of Taxation

A corporation

Journal

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.

Congress RESALS

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:*

Related statutes

Article 17 of the Corporate Tax Act

Main text

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】

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