마일리지거래의 부가가치세법상 매출에누리 해당여부 - 대법원 2016. 8. 26. 선고 2015두58959 전원합의체 판결을 중심으로 -

The mileage and point system means that a business operator accumulates an amount corresponding to a certain ratio, such as a purchase price, to a customer according to the degree of purchase of goods or use of services for promotion. and, in the future transactions means that you earn points that you accumulated at the time of purchase of other goods by people who are discounted at a certain rate or receiving goods or services for free. Initially, it was run in the form of a stamp card. Today, it is used as a point, a pile, a coupon, cyber money, and the scope of use is not limited to airline companies. it is used for small- and medium-sized businesses such as department stores and large supermarkets. The scope has been continually expanded to include supermarkets, telecommunications companies, gas stations, credit card companies, and on-line shopping malls. In recent years, citizens have come to the citizen participatory programs that provide incentives for citizens to reduce the use of energy such as electricity, water, city gas, and district heating in homes and public buildings. Transactions related to mileage are divided into (1) a stage where customers purchase goods to be supplied by primary trading personnel and accumulate mileage corresponding to a fixed ratio of sales amount, and (2) use points accumulated from transactions after 2nd order. The current law stipulates that if the customer receives supply of goods and settles with mileage for which some or all of the payment is accumulated, the corresponding mileage equivalent is included in the supply price. This provision is incomplete in that it neglected the diversity of mileage and collectively handled a single provision and discipline. Therefore, current tax authorities and taxpayers are causing a lot of conflict. The recent Supreme Court judgment(2016. 8. 26.) is based on the settlement condition of a predetermined supply consideration between the business operator and the customer, directly deducting the supply price directly, from the second and subsequent orders, which is reduced by the amount accumulated from the transaction, It was declared that This is equivalent to sales allowance. As a result, the tax authorities have to refund 32.2 billion won. and It is expected that many companies operating the mileage and the point system will proceed with the claim for rectification. It is necessary to fundamentally correct the taxation of mileage transactions by revising the law promptly.