부가가치세법상 매출에누리와 판매장려금에 관한 연구

Abstract

[Purpose] This study analyzes the trend of recent precedents regarding sales allowance and sales incentives under the Value－Added Tax Act, which have become an issue in practice due to the ambiguous distinction, and distinguishes between sales allowance and sales incentives, focusing on the Supreme Court ruling 2017Du53170, pronounced on August 31, 2022.
 [Methodology] According to the tax law, various systems for sales allowance and sales incentives were summarized, and related prior studies were reviewed. In addition, by analyzing existing precedents, trends and related cases of recent precedents of sales allowance and sales incentives were comprehensively analyzed. Focusing on the Supreme Court's 2017Du53170 ruling, the legal basis for the distinction between sales allowance and sales incentives was presented.
 [Findings] According to the Supreme Court's 2017Du53170 ruling, subsidies paid to customers had an economic effect of reducing supply prices, but highlighted the formal aspects of the transaction, such as terms and conditions, and contracts, and judged that subsidies in this case did not correspond to the amount of money excluded from the supply price of mobile communication services because they were not directly related to the service provided. In other words, the amount of sales allowance was narrowly interpreted from a formal point of view. Direct deduction, one of the requirements for acknowledging the amount of the discount, must be judged based on whether the supply price has been substantially reduced.
 [Implications] This study is expected to contribute to increasing legal stability and predictability by once again checking and determining whether to exclude the amount from the supply price depending on the relevance of the transaction, in a situation where interpretation problems continue to arise due to ambiguous distinction criteria for sales allowance and sales incentives.