이동통신사 보조금의 부가가치세법상 과세 여부에 관한 사례 연구

The purpose of this paper is to present the criteria for determining whether the subsidy may be deducted from the Value Added Tax base of the mobile phone service company(the ‘Mobile Service Company’) by the recent Supreme Court’s judgement(12.23.2015, the Supreme Court’s judgement in 2013 Do 19615). According to recent precedent, depending on what the economic substance of the subsidy may lead to different conclusions. It is legally proper treatment that mobile phone subsidies will be deducted from the Value Added Tax base if the sales conditions are as follows：the mobile phone is supplied by the Mobile Service Company to customers as a store price, the Mobile Service Company supports the customers who use mobile services for a certain period of time, the purpose of the subsidies will be limited to the payment of mobile phone purchase, the Mobile Service Company will receive only the remaining amount of store price except the subsidies of the mobile phone from the mobile service company’s agents. These discussions may also be important issues, as well as the tax authorities, policy makers and working staff. It is especially important for working staff to clarify the distinction between sales discounts and sales incentives. The Value Added Tax base may vary because the sales discount is deducted from the Value Added Tax base on the other hand sales incentives is not deducted from the Value Added Tax base.