전자영수증 도입에 따른 세법의 개정방안

Issuing a receipt paper causes many problems such as an inconvenience of the paper storage, the leakage of personal information and undue consumption. Therefore, there is a need to introduce an electronic receipt system in order to improve them. In fact, the receipt does not necessarily need to issue paper. it may consider a variety of forms issued considering the convenience of the consumer and issuing benefits. And a receipt in electronic form can increase efficiency and be advanced a receipt system. Many countries such as the United States, Japan and the UK have a discussion about the electronic receipt and amending the statute. However, specific rules and the legislation will be added in accordance with the growth of the market. Since it does not have regulations on the issuing of electronic receipts in KOREA, It shall supplement the requirements related to the electronic receipt in the legal. Improved legislation is required for the computerization of Credit card sales slips, Cash receipts. So it reviews international practices and suggests a tax law amendment with regard to the introduction of the electronic receipt in this article. Considering the IT technologies and market scale of our country, electronic receipts related laws have been improved and it needs legislation immediately.