부가가치세법상매출에누리 및 판매장려금의 구분 ― 판매장려금의 취급에 대한 입법론적 관점에서의 검토 ―

The Korean value added tax(“VAT”) law imposes VAT on the value of goods or services supplied. Under the current VAT law, the amount of discounts provided during the course of supply is excluded from taxable amount, whereas the amount of rebates is not. The classification of discounts and rebates is not simple in practice because corporations increasingly implement various types of sales promotions. Nevertheless, courts, tax tribunal, or tax authorities, have not provided any reasonable or consistent criteria for classification of discounts and rebates. Taxpayers have to face difficulty in distinguishing their transaction between discounts and rebates, and burden tax risks with respect to their uncertain tax treatment. Tax authorities, the tax tribunal and courts on the other hand have to bear considerable amount of administrative costs incurred by relevant disputes or appeals. In past, rebates were generally paid out to purchasers of goods or services irrespective of the original supply. The amount of such rebates is to be included in taxable amount of VAT since rebates do not reduce the price of goods or services. However, in recent days, rebates are paid out by way of reducing the original price of goods or services. Any rebates that substantially reduce the price of goods or services have the same economic effect as that of discounts. As such, the amount of such rebates should be excluded from taxable amount. It is noteworthy that most of countries that currently adopt and operate VAT law exclude the amount of rebates from taxable amount of VAT, if such rebates reduce the value of supply. In conclusion, it is appropriate to exclude the amount of rebates from taxable amount, in case that rebates substantially reduce the value of goods or services supplied. Also, the law should be clearly stated that rebates to be included in taxable amount of VAT should be the one that do not affect the price of goods or services. If relevant legislation is amended as above, the law will be better aligned with the original legislative purpose, and thus reduce any disputes caused by unnecessary classification of discounts and rebates.