사업양수도의 부가가치세 대리납부 규정에 관한 연구

In South Korea, the value added tax(VAT) in imposed on the supply of goods and service. The value added tax(VAT) in imposed on the supply of goods and service. On the other hand, VAT is not charged on transfer of business and some other specific transactions. To be exempted transaction, transfer of business should be comprehensive business transfer and this factor is considered one of the most important factors that can decide the VAT exemption of business transfer. However, lots of court precedents are not consistent because there are various cases of business transfer. In this reason, taxpayers are in the state of confusion on the VAT exemption of business transfer. To reduce this working level confusion, National Tax Service(NTS) revised the code of the VAT exemption of business transfer this year and also create the code of VAT Reserve Charge when the transferer requires the VAT sales tax in the case of VAT exemption of business transfer. When the working level staff judge whether the VAT would be exempted or not, it is very important factor that other account receivables or other account payables are inclusive, and succession of employment is completed. In case the transferee can maintain the identity and continuity of business, the transaction should be interpreted as exemption of Value Added Tax determined. It requires that the legal standard of business transfer should be complemented more concretely. and that more detailed guidelines should be settled to taxpayers in order that their misjudgement and tax disputes can be minimized.