국외 전자적용역에 대한 부가가치세 과세논의 발전과정과 최근 개정안 고찰

Abstract

The discussions on the VAT taxation in relation to international e-commerce have been continuously carried out, centered on the EU and OECD, while the neutrality of taxation system is maintained, and the activation of e-commerce is promoted. The purpose of such a discussion is to establish and improve the taxation type of VAT on electronic services. EU has actually applied an origin principle of taxation on many electronic services. However, as criticism that the principle causes the distortion of competition between onshore/offshore companies is presented, VAT started to be taxed under the destination principle of taxation from July 2003. An exception rule that the destination taxation on all B2C transactions supplying electronic services to nonbusinesses has been applied since 2015. Based on international taxation direction on electronic services, Korea decided to conduct VAT taxation on the electronic services from nonresidents or foreign corporations from July 1, 2015. Although, the Value Added Tax Act article 53-2 on VAT taxation enforcement regulations on electronic services was newly enacted, the VAT taxation-targeted transactions were not defined as service income. The taxation target in the enforcement regulations is the electronic services received from foreign countries (nonresidents or foreign corporations), which can be regarded as service income. In this regard, devising law regulations that include VAT taxation-targeted transactions into service income seems to be necessary. Besides, electronic services include domestic service supply conducted by residents or domestic corporations, and international service supply (service export). Therefore, this study considers additional regulations that VAT taxation-targeted transactions are designated to be service income are required in order to discern those transactions from domestic electronics services supply and international electronic services supply that are already included in the taxation target.