수입 부가가치세 추징시 수정수입세금계산서 발급 폐지에 대한 고찰 - 입법예고된 부가가치세법시행령 개정안을 중심으로 -

This paper proposes both problems and implements related VAT law enforcement ordinance revised bill which is advanced notice recently. Contents of VAT law enforcement ordinance revised bill is as follows. The director of a customhouse doesn't issue an adjusted import tax invoice in VAT additional collection if director of a customhouse corrects taxes, importer call for revised return, correct taxes with a information reported that customs inquiry will conduct soon. VAT additional collection on import trades is differents from it on domestic supply. That is, VAT additional collection on import trades is buying tax, not sales tax. In general, the cause of VAT additional collection on import trades is Complexity and difficulty of decision of tariff rate or taxable price, tariff assessment by the Harmonized System. So under-reporting payment unintended can be occurred by a complicated calculation of import VAT. So, limitary issue a adjusted import tax invoicehad had better resonable than abolition of issue an adjusted import tax invoice in VAT additional collection. Namely, if has a clear cause to evade taxes in VAT additional collection, unissued regulations of adjusted import tax invoice should be applied.