부가가치세법상 용역의 공급 장소에 대한 비교법적 연구 ― 영국과 일본을 중심으로 ―

Abstract

For VAT purposes, the place where a supply is deemed to be made is called the place of supply. The place of supply is very important since this is the only place where the supply can be liable to VAT. The article 20 of the Korean Value-Added Tax(VAT) Act provides that the place of supply of services is the place where services are supplied or facilities, rights, or other goods are used and it has maintained without big changes since 1997. The article 20 of the VAT Act is not clear that it has the destination principle, thus there has been the danger of double taxation or double non-taxation. In addition, it does not suggest the logic for VAT taxation consistently. In this regard, it is necessary that the provisions for the place of supply of service should be amended. The UK VAT Act amended in 2010 and the Japanese Consumption Tax Act revised in 2015 may give implication to Korean VAT regime. For UK VAT Act, the general rule for the place of supply of services taxes business to business supplies of services at the place where the customer is established, and not at the place where the supplier is established. For cross-border supplies, in most cases, the business customer must account for the VAT using the reverse charge procedure. For business to consumer supplies of services, the general rule for the place of supply is the place where the supplier is established. There are exceptions to the general rule for certain services in Schedule 4A in VATA, with a view to achieving taxation in the place of consumption. For Japanese Consumption Tax Act, the general rule for the place of supply of services is the place where a supply takes place. Japanese Consumption Tax Act also provides the special rules in the enforcement decree of the Act and publishes the general interpretation rule in the agency level. The UK VAT Act and the Japanese Consumption Tax Act give some implications to the Korean VAT legislation as follows;t, the destination principle should be provided as the general principle for the place of supply of services and special rules for its exceptions should be enacted in the enforcement decree of the VAT Act at the same time.