2013west049 ( October 08, 2013)

Relation between the confirmation of rights, the receipt and receipt standards, and the field investigation and the basis taxation

"Confirmation of the principle of confirmation of rights" shall be determined on the basis of whether the management and control of specific cases income, the objectiveization of income generated, the timing of securing taxpayers' fees, etc. are considerably mature and fixed to the extent that such income is highly likely to be realized. The operation of this case constitutes "human services provided by utilizing knowledge or skills", and if the field investigation is conducted in an objective way by disseminating actual income, there is no restriction in a special way (the content of the judgment)

Article 48 (Receipt Date of Business Income)

Article 16 of the Framework Act on National Taxes

Seoul Administrative Court 2014Guhap50101 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax

AA

BB Director of the Tax Office

September 26, 2014

October 8, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s imposition of global income tax on September 3, 2012 on global income tax (including additional tax) in 2009 and global income tax on global income tax (including additional tax) in 2010 is revoked.

1. Details of the disposition;

A. On November 6, 2007, the Plaintiff opened and operated the “CCC dental clinic” on the grounds that it closed on June 29, 2012. CCC dental clinic was a dental clinic (hereinafter “a hospital”) mainly engaged in cosmetic surgery, correction, and dynasium,” and “B.” On September 3, 2012, the Defendant omitted the Plaintiff on September 3, 2012, “in 2009 and 2010, under-reported the necessary expense expense amount, under-reported the Plaintiff’s under-reported dynasium (including additional tax) in 209 and global income tax (including additional tax) in 2010, but the Plaintiff was dissatisfied with the decision to dismiss the Plaintiff’s appeal.”

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 (including paper numbers), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) Regarding the timing of profit

According to Article 19 of the Income Tax Act (amended by Act No. 10408, Dec. 27, 2010; hereinafter the same shall apply), Article 12 of the Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201); Article 35 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 22578, Dec. 30, 201), since the service for beauty purposes is completed at the time of removing a fixed board after confirming that the result of the initial agreement was not an operation, it has the nature of the contract; the period is ordinarily required for six months; the period is extended, reoperation is extended, or refunded; profits are generated after the operation; and there are only expenses after the operation; therefore, if the date of receipt of the consideration is recognized as the date of receipt of the consideration for the service, it is against the principle of cash settlement by Presidential Decree No. 2080, Feb. 25, 2012>

Therefore, the time of receipt is not "the earlier of the date when the service is paid or the date when the service is provided is completed," but "the date when the service is provided is completed."

(2) As to the advance payment

In light of the fact that the surgery is conducted in the old mouth, the surgery is conducted separately by the doctor and the doctor, the correction is a separate medical practice for which the Plaintiff receives correction treatment fees in advance for convenience, and the time when the provision of the service is completed in accordance with Article 48 subparagraph 5 of the Enforcement Decree of the Income Tax Act, etc., inasmuch as the correction treatment fees per se received for the 2011 curriculum is pure advance, it cannot be deemed as the amount of income in 2010.

(3) As to the revenue amount

According to the 'TM sales status' that was prepared for the purpose of incentives and cannot serve as an objective basis for taxation. In addition, according to the 'the sales status in 001', the total amount of 4 specialized departments of August 2009 (rain, correction, oral, and white) was erroneously entered as a i.e., if the sales amount of 4 specialized departments of 2009 are added, the sum was erroneously entered as a i.e., the amount of i., September 2009 as i.e., i., i., ii., ii. ii. i., ii. ii. ii. ii. i.e.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The main contents of the data discovered at the hospital at the time of the tax investigation are as follows, and the defendant considered the total monthly sales among the "TM sales status" as the plaintiff's profit and made the instant disposition.

(2) The written consent of the surgery that the Plaintiff received from the patient included the following as follows: “I understand that the result of the surgery may not have been expected, and confirm that I have not received any guarantee or guarantee from the person in charge or any full recovery from the patient.”

(3) The Plaintiff stated in the ○○ Regional Tax Office as follows.

○ On May 14, 2012

- In the 2nd underground level, correctional treatment was conducted on the 4th floor, the 4th floor, the 4th floor, and the 5th floor. Counseling managers on each floor are DD, 5th floor EE, FF of the 2nd underground floor, and GGG.

- The ambalopic surgery is a procedure to improve the ambalopic disorder by simultaneously performing the ambalopic and ambalopic surgery. The ambalopic conditions are largely divided into ① correction ? operation ? correction , ② operation ? correction, ③ operation, etc.

-In the case of Lene, the patient must confirm the purpose of the therapy on the fourth floor and consult with the fourth floor in the case of Lene, but the correction and the bad faith will be transferred to the fourth floor and directly consult with the third floor. However, since the high-priced medical treatment seems to be an ordinary patient, there are many military hospitals to find out the price and there are changes in the price at any time, and the overall price is consistent with the number of medical treatment and the structure to be immediately determined by the head of the consulting office depending on the circumstances. In determining the amount, there is a case where the head of the consulting office exercises his discretion and determines the overall amount and the time of receipt. In principle, it is a principle that the date of the medical treatment should be determined and the total amount and the time of receipt should be paid before the medical treatment is determined, but there is a case where the amount is reduced by continuous negotiations, and some remaining amounts may also be discharged without the discharge.

- Incentives have been paid incentives by comprehensively reflecting the number of surgery, amount, patient satisfaction, and frequency of dissatisfactions. Incentives are known to be calculated by PP as HH is gathered by the marketing team HH.

○ On May 21, 2012

- The amount of non-insurance revenue by type of treatment is divided into dental surgery, Raineck, correction, scarke treatment, and other categories. To file a tax return, the daily table prepared by the hospital to verify daily sales was presented to the tax agent.

Since the second half of 2010, cash sales were omitted in the daily account table, and the tax agent did not have a single account table. The remaining cash sales except credit card sales and cash receipt issuance were reported in the form of adding a certain amount to the previous reported amount. There are cases where medical expenses are not paid, and only those of the tax agent paid the medical expenses were reported as the sales.

- The daily table was compiled by KK in charge of the general receipt and reported daily table from the receipt department.

○ On May 23, 2012

- If the daily balance sheet is submitted to KR along with the documentary evidence (cashs and credit card sales slips) in which the tea number is written, it shall be confirmed the daily deposit details of the hospital passbook, and the daily balance sheet shall be prepared by checking the deposit details of the hospital passbook by department received and the deposit details of the passbook. The daily balance sheet is not prepared by omitting pure cash sales, but by calculating the amount of revenue at the tax return, it shall not be retrospectively prepared.

○ June 22, 2012

- The submission of the current status of TM sales and the reasons for the cancellation of medical treatment are that the portion for which the reservation was cancelled should be deducted from the sales. ‘TM sales status' refers to the total amount of the contract for the medical expenses of the patients promised by the marketing department. The head of the counseling office has retired from the office. The counseling performance on the current status of TM sales was in charge of HH, and the JJ was in charge of that prior to that time.

○ On July 4, 2012

- At the time of the investigation on June 22, 2012, the investigative team presented rebuttal materials by considering that the recovery amount of the investigative team was neglected rather than the actual sales amount, but in detail, it is memory that the hospital had been given incentives based on the actual sales of the hospital from the beginning. Accordingly, the recovery amount of the investigative team has been fully raised.

- JJ and HH, which had been responsible for incentives, accurately stated the sales by date. Accordingly, there is no objection to the amount recovered. The current status of sales was written in cash. The refunded patients did not treat the refund amount separately from their daily sales at their own expense.

○ On July 10, 2012

- Recognizing the omission of revenue sources: Provided, That in the case of oral departments, six months after the operation are required, and there is a difference of attribution, so the omitted amount does not immediately recognize it as the revenue amount.

- When the patient first demands cash settlement, the patient first promises cash settlement for the medical expenses and demands the price discount. In this case, the chief of the substantial office is obligated to issue cash receipts. The patient and the settlement method shall be the head of the consulting office, and the person consulted on the patient and the settlement method shall not be the head of the substantial office or shall not prevent the cash discount of the chief.

○ On July 27, 2012

- directed KK to prepare and report a daily balance sheet for the total amount of hospital’s medical expenses. The cash sales that did not issue cash receipts were excluded from the preparation and omitted sales.

- The cash discount amount was limited to e.g., at e.g., at e.g., at e.g. level. medical expenses are limited to e.g., e., e.g., e., e., e., e., e., e., e., e., e., e.

- The current status of TM sales recovered from H H H H’s outer hboard is the actual sales of the hospital, and there is no other record of sales.

(4) KK, the recipient department, stated in ○○ regional tax office as follows.

○ June 29, 2012

- They worked at the receiving department for seven years at a hospital. In an unofficial fashionly, the JJ divided each day’s results of counseling (on a yearly basis) into two different categories. Since 2011, the total daily sales and settlement amount were separated each other, and the JJ subsequently changed to HH after the JJ.

-the head of the consulting office at the time of the visit of the patient shall serve as the head of the consulting office and shall determine the medical expenses for surgery, etc.

- The principal has drawn up a daily balance sheet, which is divided into cash receipt issuance and sales, credit card sales, and online deposits, and entered the total amount of hospital’s sales on each date. The daily balance sheet is cash-based, recorded as sales regardless of the operation, and, when refunded, deducted from sales. There was no head of the counseling office in the daily balance sheet sales, and 100% is handed over to the head of the counseling office. The daily balance sheet was notified to the head of HH, verbally, along with the daily amount of settlement, separately from the total amount of each department.

○ On July 12, 2012

- The sales of the first-class daily table to the Plaintiff are all the sales of the head of the consulting office, and there is no sales without going through the head of the consulting office.

- The settlement of cash is known to reduce ordinary medical expenses to a certain extent, but the head of the counseling office determines the settlement method in the course of counseling, so accurate amount is ambiguous.

(5) PP, a management director, stated in the ○○ regional tax office as follows.

○ June 4, 2012

- Based on the report on the current status of the TM sales by the hospital, the director reported the thickness of the board of directors. The current status of TM sales is known to be totaled daily on the hospital’s rate of visit reservation, actual visit rate, and treatment rate, with respect to telephone counseling, etc. by the hospital.

- The reason why no one can find the daily table at the tax office, or whether HH has kept or discarded personal data at the tax office is not aware of the fact that the daily table has not been managed. The preservation of original data, such as correction, universal file, preservation, and domination, shall be gathered.

- The head of the Counseling Office's performance adjustment is prepared to utilize it as basic data for the calculation of incentives, and it is necessary to make accurate sales of the hospital, so the head of the Counseling Office's performance adjustment will be the hospital sales.

- The final sales are settled in the course of the consultation office performance settlement, and this is shown as the monthly sales settlement through the TM sales status. The file on the current status of the EM marketing managed by HH is recorded in the file file format on the daily sales status, and the recorded amount is transferred to the TM sales status and calculated the final brokerage rate. Therefore, the accurate sales are considered to be the current status of TM sales. The current status of TM sales is known to be nonexistent in cash sales.

○ On July 18, 2012

- Pay was paid at a certain percentage of the total sales of the hospital. From 2009, 1% of the total sales have been paid, and the average payment rate is at a level of terms and conditions or at a certain percentage.

- The current status of TM sales means the sales of the hospital when used to pay one's own wages. The preparation of the current status of TM sales means, first of all, the director of the marketing team to analyze the marketing effects of the hospital by transmitting the result of telephone counseling (such as so on) to analyze the counseling effects, and identify whether the marketing effects are linked to the actual sales by transmitting daily sales from KK, which is the receiving employee.

- If the J or HH considers himself/herself as materials forming the basis of the calculation of incentives (the turnover by the head of the Gu, the turnover by the head of the Gu, and the turnover by the head of the Counseling Office), it then informs him/her of the amount of incentives.

- From 2010, the incentive has been calculated for the President and the correction department has been calculated since 2011.

(6) JJ and HH in charge of marketing were stated in ○○ regional tax office as follows.

○ JJ 201 July 26, 2012

- Having worked in the marketing room, after asking KK about the sales on the preceding day by telephone, I prepared the current status of TM sales. Whether the current status of TM sales has been used for incentives is well known. KK prepared the current status of sales after asking K for the total amount of the past, the correction ice, and the U.S. dollars.

○ HH on July 5, 2012

- The daily balance sheet of the head of the Counseling Office is an original document that records the brokerage and settlement amount by the head of the Counseling Office, i.e., the performance. This is for the purpose of giving incentives according to the performance of the Counseling Office, and incentives are granted in actual settlement amounts, not over the neglected trading

- If there is a difference between the amount of brokerage and the current status of sales, the amount of brokerage in a substantial office will not be the actual sales of the hospital. Although it is known that the settlement amount is not the amount of brokerage but the amount of incentives is calculated, the basis for calculation is ambiguous.

(7) The professor LLL and NN submitted a written opinion that “MM University Dental College Dental surgery constitutes dystrophy, and its progress should be carefully observed after the surgery because of many side effects, and it is difficult to determine success until it can be confirmed that the total of the curricula is correct and there is no ney damage. In practice, the issue of surgery can be determined after 6 months from the removal of the fixed board.”

(8) On July 25, 2013, the Plaintiff was sentenced to imprisonment with prison labor for a period of three years and six months as follows, for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax).

1. Crimes of evading global income tax in 2009;

On May 31, 2010, when the Plaintiff reported the global income tax base in 2009 from the Otax secretary on May 31, 2010, the Plaintiff reported only e contract terms and conditions, excluding pure cash sales, as the total amount of business income, based on the daily table drawn up falsely. The Plaintiff evaded global income tax amount in 2009 by means of fraud or fraudulent act that manipulates or conceals profits after the lapse of the reporting period.

2. Crimes of evading global income tax, 2010;

On May 31, 2011, when the Plaintiff reported the global income tax base for the year 2010 from the Otax secretary to the 2010-year global income, the Plaintiff reported only standardized terms and conditions, excluding pure cash sales, as the total amount of business income, based on the daily table drawn up falsely. The Plaintiff evaded global income tax amount in 2010 by means of fraud or fraudulent act that manipulates or conceals profits after the lapse of the reporting period.

The Plaintiff appealed from the ○○ High Court (2013No2609) on December 5, 2013, but the Plaintiff’s revenue time is not to be determined pursuant to Article 48 subparag. 5 of the Enforcement Decree of the Income Tax Act, but to be paid the service price pursuant to Article 48 subparag. 8 of the Personal Services Act, so there was no error in the judgment on the receipt of a sentence of imprisonment with prison labor for three years and six months. The Plaintiff was sentenced to a suspended sentence of three years and fine terms and conditions. The Plaintiff appealed from the Supreme Court on June 12, 2014 (2013Do16239) on the ground that “No error in the receipt of business income exists.”

[Ground of recognition] Facts without dispute, Gap evidence Nos. 4, 84 (including virtual numbers), Eul evidence Nos. 4 through 12 (including virtual numbers), the purport of the whole pleadings

D. Determination

(1) Regarding the timing of profit

(A) Article 48 of the Enforcement Decree of the Income Tax Act provides that with respect to the receipt date of business income, construction, manufacturing and other services (including contracting and pre-contract sales) (including contracting and pre-contract sales) are "the date on which the provision of services is completed", and personal services (paragraph (8) are "the date on which the payment of service is made or the date on which the provision of service is completed".

In the meantime, the "rights confirmation principle", which is the principle of determining the time of income under the Income Tax Act, is not the time when the income is realized, but the income of the year is deemed to have been realized when the right occurs and the income of the year is substantially calculated on the premise that it will be realized in the future. However, the concept of "determinedness principle" cannot be defined as a general principle without exception to the time of income. In the specific case, the time of income should be determined on the basis of whether the income is considerably mature and definite (see Supreme Court Decision 2001Du809 delivered on July 9, 2002), "(b)" and (c) considering the following circumstances, it is reasonable to see that the person with professional knowledge or special skill in the Income Tax Act does not receive remuneration or business income, and thus, the concept of "the time of income is determined based on the nature or nature of the plaintiff's service or the like."

① The surgery is a specialized surgery performed by way of removing the bones and the bones of the sinch, moving the bones and the bones of the sinch in a normal manner, and fixing the two bones in metal fixed. It is not a determination of the details of the surgery, but a patient’s decision to report the condition of the patient, and it is different from a general contract providing services that one party agrees to complete the surgery and to pay remuneration according to the result of the surgery. Moreover, it is difficult to verify the result of the surgery in an objective manner. In fact, it is difficult to verify the patient’s subjective satisfaction or doctor’s fault. The Plaintiff is merely a matter of question. “The Plaintiff is ordinarily required for a six-month period until removing the fixed board after the surgery and confirming the success or success.” However, the Plaintiff’s post management assistance in recovering the process after the surgery is completed, and the result of the surgery cannot be understood as the result or best result of the surgery.”

② In a medical contract, a medical person has a reasonable discretion to choose the method of medical treatment that it considers appropriate based on the patient’s health condition, etc. at the time, and his/her own knowledge and experience (see, e.g., Supreme Court Decision 2005Da5867, May 31, 2007). The result of medical treatment cannot be presumed as the non-performance of medical treatment obligation immediately after the result of medical treatment (see, e.g., Supreme Court Decision 85Meu1491, Dec. 13, 198); and “after the surgery,” it is difficult to verify by a specific and objective method, such as post measurements. As such, it is ordinarily different from a contract with the content of construction or manufacture, in which the form and performance of the result are specific and objective in terms of the contract. In addition, mass surgery is for the purpose of medical treatment or beauty, as well as under which human body is inevitably infringed as an external surgery, it conforms to ordinary language service, not “construction, manufacturing, and other services.”

③ In light of the following: (a) the Plaintiff was paid in full from most customers before the surgery; (b) in the case of the amount of surgery expenses, as a matter of principle, the Plaintiff was determined according to the prior negotiation between the customer and the counsel staff; (c) when the surgery is required, the Plaintiff re-negotiations for the additional surgery expenses; (d) when there is a customer who is dissatisfied with the result of the surgery, the hospital immediately makes a refund of the operating expenses; (e) it was supplemented by other treatment or re-operation; (e) the Plaintiff has reported the same as in the case of the remaining income not concealed; and (e) the Plaintiff may demand the return of the expenses on the ground of satisfaction with the result of the provision of the service after the payment of consideration; and (e) the circumstance that the Plaintiff may demand the return of the expenses on the ground of satisfaction with the result of the service provided after the payment of consideration

④ Under the above legal doctrine, the right-making doctrine allows a prior taxation on uncertain income under the premise that it will be realized in the future, and thus, intends to prevent taxpayers from harming their income from taxation year by their own (see, e.g., Supreme Court Decision 2001Du7176, Dec. 26, 2003). Articles 45 through 50 of the Enforcement Decree of the Income Tax Act indicate the receipt date for each type of income and transaction in accordance with the legal principles regarding “the right-making principle”. Article 48 subparag. 8 of the Enforcement Decree of the Income Tax Act provides that “the date when the receipt date of business income is paid or the date when the provision of services is completed, whichever is earlier, shall be the date when the return of revenues is made in cash on the date when the return of revenues was made in cash on the date when the return of revenues was made in advance, and thus, the above legal principle also applies to the determination of the receipt date of business income from mass operation. However, the Plaintiff’s act of receiving revenues on the day when it was made for cash refund.

⑤ The Plaintiff asserts that personal services are divided into health and medical services and personal services under the Value-Added Tax Act, and that personal services fall under cases where employees do not employ employees without physical facilities. However, the concept of personal services under the Value-Added Tax Act is to determine tax-free goods and refer to the business sector where self-work is provided in purely with individual qualifications. However, personal services under Article 48 subparagraph 8 of the Enforcement Decree of the Income Tax Act refer to the method of providing services without distinguishing a business sector, and do not refer to services that are independent of health and medical services, and thus, the concept of personal services under

(2) As to the recognition of advance payment

(A) The advance payment refers to the payment that is received prior to the provision of the service from the accounts of accrual principle, and belongs to the liability account. In accordance with the progress rate, the account shall be kept by the method of deducting from the advance account the amount recognized as profit, as income, if the timing of revenue recognition arrives.

(B) Since the instant case was medical treatment as part of the total medical expenses paid by the patient, it is difficult to view the amount as an advance payment different from the year to which the medical treatment was performed. However, since the Plaintiff received the surgery and correctional treatment in cash in a lump sum and discounted the total medical expenses based on the total medical expenses, it is difficult to deem that the Plaintiff received the correction treatment in advance as an advance payment. ② Although the surgery and correctional treatment were conducted by a different doctor respectively, it was conducted by a single workplace integrated by the Plaintiff under the single purpose of Maternity. However, according to the Plaintiff’s statement, according to the Plaintiff’s correction and corrective treatment conducted in a single workplace integrated by the Plaintiff, the Plaintiff did not recognize the advance payment as a profit-making, ③ the Plaintiff did not distinguish the entire specialized department, and entered the sales in the books for incentive purpose, and ④ the Plaintiff’s assertion that the period of cash receipt cannot be viewed as violating the Plaintiff’s right to receive the advance payment cannot be considered as the period of cash receipt.

(3) As to the revenue amount

(A) Article 16 of the Framework Act on National Taxes provides for the principle of taxation based on the following facts: “When a tax office investigates and determines the tax base and amount of tax of a taxpayer, it shall be based on the account books kept by the taxpayer and evidence related thereto; Provided, That if the recorded contents of the account books are different from facts or any omission exists in the account books, the tax office may make a decision according to the content of the on-site investigation.” In relation to the method of the on-site investigation, it shall be based on account books or evidence in correction of the tax base of a taxpayer due to an error or omission in the final tax return of the taxpayer. However, if it is recognized by other data that there is an error or omission in the details of the report and it is possible to conduct a on-site investigation, it may be corrected by other data. On the other hand, it is reasonable to view that there is no special method limit in the said field investigation as long as it can be objectively determined by the method of distributing the actual income (see Supreme Court Decision 2003Du14284, Apr. 27, 2004).

(B) The plaintiff stated that the total sales amount stated in the current status of TPP sales, including the plaintiff, KK and PP, are the plaintiff's revenue amount; the current status of TPP sales is the data found out in the external source of HH. ② The current status of TPP sales in accordance with the method of simple aggregating the sales amount of each specialized department; ③ the fact that there is no possibility of an error due to the characteristics of the X-cell program; ③ the current status of TPP sales in 2009, the plaintiff did not properly classify and manage the sales amount for each item; ③ the current status of TPP sales in 2009, the fact that 'the current status of TPP sales in 209', 'the current status of TPP sales in 209', 'the current status of TPP sales in 209', 'the current status of 'the present status of TPP sales in 209', 'the current status of 'the present status of TPP sales in 2009', 'the present status of TPP sales in 20009'.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

(c)

public official law, order of law,

▣ 소득세법(2010. 12. 27. 법률 제10408호로 개정되기 전의 것)

Article 19 (Business Income) (1) Business income shall be the following income generated in the relevant taxable period:

11. Incomes accruing from the banking and insurance businesses;

12. Income generated from real estate business and rental business: Provided, That income generated by lending rights prescribed by Presidential Decree, such as easement, etc. shall be excluded;

13. Income generated from professional, scientific and technological service business (excluding research and development business prescribed by Presidential Decree; hereinafter the same shall apply);

14. Income generated from business facility management business and business support service business;

15. Income generated from educational service business (excluding educational institutions prescribed by Presidential Decree; hereinafter the same shall apply);

16. Income generated from health business and social welfare service business (excluding social welfare business prescribed by Presidential Decree; hereinafter the same shall apply);

17. Income generated from services business related to art, sports, and leisure;

18. Income generated from an association and organization (excluding associations and organizations prescribed by Presidential Decree; hereinafter the same shall apply), repair and other private service business;

19. Income generated from family-employed activity;

20. Income generated from continuous and repeated activities under a person's own calculation and responsibility for profit-making purposes, as income similar to income under subparagraphs 1 through 19.

Article 21 (Other Incomes) ① Other incomes other than interest income, dividend income, business income, labor income, annuity income, retirement income and capital gains shall be as follows:

19. The price received for temporarily furnishing personal services (excluding services governed by subparagraphs 15 through 17) falling under any of the following items:

(a) Demotion services rendered to many persons without an employment relationship and receiving remuneration, such as lecture fuels;

(b) Services, such as commentation, enlightenment, or screening of performances, etc. on the radio, television broadcasting, etc. for remuneration or other rewards of a similar nature;

(c) Services rendered by a lawyer, certified public accountant, tax accountant, architect, surveyor, patent attorney, or a person with professional knowledge or special expertise using his/her knowledge or expertise for remuneration or consideration;

(d) Other services rendered outside of an employment relationship for allowances or the price in the nature similar thereto;

20. Income treated as other income pursuant to Article 67 of the Corporate Tax Act;

Article 24 (Calculation of Total Amount of Income) (1) The total amount of income of a resident on each income (including the total amount of pay and the total amount of pension; hereinafter the same shall apply) shall be the sum of the amounts imported or received in

(2) In cases under paragraph (1), if any, the amount of revenue shall be calculated according to the value at the time of the transaction.

(3) Matters necessary for the scope and calculation of the amount received or received in calculating the gross amount of incomes shall be prescribed by Presidential Decree.

Article 39 (Accretion Year, etc. of Total Amount of Income and Necessary expenses) (1) The year to which the total amount of income and necessary expenses of a resident are reverted shall be the taxable period to which the date when

(2) The acquisition value of assets acquired by a resident by purchase, production, etc. shall be the amount of the purchase value of such assets or the cost of production plus any incidental expenses.

(3) Where the book value of assets and liabilities possessed by a resident increases or decreases (excluding depreciation; hereafter referred to as "evaluation" in this Article), the book value of the relevant assets and liabilities when calculating income in the taxable period to which the date of evaluation belongs and the subsequent taxable period, shall be the book value before evaluation: Provided, That the book value of inventory assets shall be the value appraised by the method prescribed by Presidential Decree for each asset.

(5) Where a resident applies corporate accounting standards or practices generally deemed fair and reasonable to the year to which the total amount of income and necessary expenses are attributed and the acquisition and evaluation of assets and liabilities when calculating the amount of income in each taxable period, except as otherwise expressly provided for in this Act and the Restriction of Special Taxation Act, such corporate accounting standards or practices shall apply.

(6) Matters necessary for the year to which the total amount of income and necessary expenses are reverted, calculation of acquisition value under paragraph (2), and evaluation of assets and liabilities under paragraphs (3) and (4) shall be prescribed by Presidential Decree.

▣ 소득세법 시행령(2010. 12. 30. 대통령령 제22580호로 개정되기 전의 것)

Article 45 (Omission of Time of Receiving Interests)

Article 46 (Receipt Date of Dividend Income)

Article 47 (Omission of Receiving Date of Real Estate Rental Income)

The receipt date of the total amount of the business income under Article 48 (Receipt Date of Business Income) shall be as follows:

5. The date (the date of delivery in cases of delivery of objects) on which the provision of services to provide construction, manufacturing, or other services (including contracting and reservation sales; hereafter in this subparagraph, the same shall apply): Provided, That where the contract period is not less than one year and it is prescribed by Ordinance of the Ministry of Strategy and Finance, it shall be based on the rate of work progress prescribed by Ordinance of the Ministry of Strategy and Finance (hereinafter referred to as the "work progress rate"), and where the contract period is less than one year, it may be based on the rate of work progress prescribed by Ordinance

8. Provision of personal services;

The earlier date between the date scheduled to receive the price for services or the date completing the provision of services: Provided, That where an artist, professional athlete, etc. receives the price for a one-time contract exceeding one year in a lump sum, the amount calculated by equally dividing the relevant price according to the contract period shall be deemed to have been imported at the end of each taxable period, and the number of months shall be calculated by calculating the number of months if the month to which the commencement date of the relevant contract period belongs is less than one month, it shall be one month, and where the month to which the end date of the relevant contract period

Article 49 (Omission of Receipt Date of Real Estate Rental Income)

Article 50 (Omission of Receipt Date of Other Incomes)

▣ 부가가치세법(2011. 12. 31. 법률 제11129호로 개정되기 전의 것)

Article 12 (Exemption from Value-Added Tax) (1) The supply of goods or services falling under any of the following subparagraphs shall be exempted:

5. Medical and health services (including veterinary services) as prescribed by the Presidential Decree, and blood;

14. Human resources services that authors, musicianss or other persons prescribed by Presidential Decree provide for their occupation.

▣ 부가가치세법 시행령(2010. 12. 30. 대통령령 제22578호로 개정되기 전의 것)

Personal services referred to in Article 35 (Scope of Personal Services) 14 of the Act shall be services falling under any of the following subparagraphs, which are supplied as an independent business (including the case where an entrepreneur concurrently operating several businesses independently supplies services not necessarily incidental to taxable businesses):

1. Personal services falling under any of the following items, for which an individual supplies services in an independent capacity not employing workers without any physical facilities prescribed by Ordinance of the Ministry of Strategy and Finance:

(a) Writing, writing, drawing, painting, writing, music, dance, comication, comication, delivery, delivery, good faith, and other similar services;

(B) Supervision, painting, production, photographing, recording, storage, and similar services for entertainment

(C) Construction supervision, academic services and similar services

(d) Music, the Foundation, dance (including private dance), the teaching staff of cooking and Baduk, and other similar services

(e) Occupational athletes, calendars, physical exercise guides (including referees) and similar services;

(f) A entertainment, dancing, and similar services;

(g) Solicitation and savings of policyholders or collection of money, etc., and recruitment allowances, encouragement allowances, collection allowances, or other similar payments from insurance companies or financial institutions based on the performance results, and sales of books, records, etc. which are paid by external sales members according to sales performance.

(h) Authors’ services in respect of which copyright royalties are paid.

(i) Correctional, translation, historical evidence, accelerators, pencopic, scopic, scopic and other similar services.

(j) lecture for a large number of persons without an employment relationship, and lecture fees, tuition fees, etc.;

(k)Any commentation, enlightenment, performance or examination service through radio, television broadcasting, etc. and any other service receiving honorariums or other similar fees.

(l) Writings, services, or similar services;

(m) Services rendered by an individual for allowances or similar costs on the basis of his or her work performance;

▣ 민법

A contract for work under Article 64 becomes effective when one of the parties has agreed to complete a certain job and the other has agreed to pay remuneration for the result of such work.

▣ 국세기본법

(1) If a person liable for tax payment keeps and enters a book under tax-related Acts, the examination and determination of the tax base of the relevant national tax shall be based on such book and documentary evidence related thereto.

(2) In examining and determining national taxes under paragraph (1), if the contents of entry in the register are different from facts or any omission exists in the entry, only such part may be determined based on the facts examined by the Government.

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