부가가치세법상 사업상 증여에 대한 연구

Abstract

The Value-Added Tax Act is the name of the so-called “deemed supply” in Article 10, which does not correspond to the supply of goods in principle, but lists types that should be viewed as the supply of goods and is subject to taxation.
 The deemed supply does not correspond to the supply of goods in its original sense under the VAT Act, but it is understood that the scope of taxation has been expanded through legislation for types that need to be discussed as supply of goods.
 Therefore, this paper reviews the meaning and requirements of the business gift regulations, introduces the practical issues related to the business gift regulations, and examines that the current VAT practice drift apart from the purpose of the law due to formalism.
 As a legislative alternative, it is suggested to remove the business gift regulation from the law. Even if the business gift regulation is deleted from the Value Added Tax Act, the purpose to achieve through the business gift regulation can be regulated through a consistent interpretation of other regulations.
 In conclusion, if it is directly related to the consideration of the main goods and if goods are provided free of charge to an unspecified number of people, the value added tax should be deducted, and if it is not directly related, the related value added tax should not be deducted. In addition, if it is determined that it is not related to the project, it may be regulated through personal supply regulations and in the case of related persons, it may be regulated by rejection of unfair act and calculation.