세금계산서와 매입세액불공제에 관한 연구：사실과 다른 세금계산서를 중심으로

Abstract

[Purpose]VAT Tax invoices are issued for each transaction by ordinary and common business people, not legal experts, and the VAT Act stipulates prescriptions regarding VAT tax invoice, its legitimate issuance method and timing in an ambiguous manner. Therefore many cases where VAT input tax is not deducted due to the incorrect tax invoices are found, so we studied possible improvement plans to prevent this. [Methodology]We reviewed functions of tax invoice, issuance method, issuance time, definition and administrative interpretation of tax invoices that are not correctly inscribed and related court rulings, and reviewed details of practical confusions it causes. [Findings]Re－definement of supply time and date of invoice preparation, clarification of incorrect supply value, arrangement of overlapping regulations between comprehensive tax invoice filing data and tax invoices, revision of legal regulations for clarification of special provisions not regarded as incorrect tax invoices were suggested. And after finding a clause that repeat itself three times in the same provision of the law, that clause was re－described and corrected. [Implications]It is expected that by clarifying legal regulations and re－organizing redundant regulations, various and ambiguous interpretations could be prevented, thereby reducing waste of public administration and taxpayers’ compliance costs.