차량운행기록부 도입에 따른비영업용소형승용자동차의 매입세액불공제 연구

Abstract

The current VAT Act stipulates non-deduction of purchase tax for the purchase, lease and maintenance of non-business small passenger cars. This system is against fair taxation and the calculation principle of VAT, so law-suits were filed to the supreme court and the constitutional court of Korea. The supreme court and the constitutional court ruled “it is very difficult to distinguish whether small passenger cars are used for business or private purpose by using taxation technique to determine if the cases are applicable to the deduction of purchase tax”, and that the non-taxation or tax exemption stipulation is the discretion of legislators and it is not against the ratio principle and the overprotective prohibition principle. However, as it is possible to distinguish the part where a small passenger car is use for business and the part where it is used for private purpose according to the vehicle journal under the revised corporate tax act, the taxation technique problem is solved. Hence, the tax law should be revised as the following by referring to the legislation examples of England and Germany and the VAT Act of Korea: The non-deduction stipulation of non-business small passenger car (Item 5, Paragraph 1, Article 39 of VAT Act) should be deleted, and if a small passenger car is used for business, in principle, the whole amount of tax should be deducted. Also, as to the private use of business vehicles, it is better to stipulate that the taxpayer should choose the whole amount deduction or the actual use taxation. There are two methods, sales taxation and invoice method in the actual use taxation. Because the vehicle is purchased for business, it is appropriate to impose taxes on sales for private use, which is agreement with the legislation examples of England and Germany. The purpose of revising the VAT Act to deduct the purchase tax of corporate vehicles for business is to balance it with the corporate taxation act, and it is in agreement with the proof taxation principle and VAT taxation theory. The consistent logic of taxation and unified legislation contributes to the enhancement of understanding and prediction of tax law and also to the taxpayers’ compliance with the law.