면세포기제도에 대한 실무적 고찰

The logical base of the renunciation of exemption in VAT is the principle of prohibition to accumulation effect that many tax law theorists say. Therefore there are arguments which expand the scope of renunciation；however I assisted that there are not existed any accumulation effects and redemption effects in the middle steps of transaction without in the last steps practically by illustrating some renunciations which are prescribed in tax law from legislation time. Even if the supply of goods or services which are exempted can get in the middle step of transaction, practically this means that the supply to final consumers would not be changed to the supply of goods and services which are imposed. Any accumulation effects and redemption effects cannot occur directly when the supply of exempted goods or services are happened in the middle steps of transaction. This is owing to the principle that current VAT does not confine that the taxable entrepreneurs should supply only taxable goods and services and approves the supply of goods and services without additional tax burdens when they supply the exempted goods and services to the final consumers. However current law's renunciation rules are not perfect yet and have some deficits in logical system in VAT. Therefore this thesis suggested that the requirement of additional legislation and supplement about problems in law.