공공연구기관 정책연구용역의 부가가치세 면세에 관한 고찰

This paper deals with VAT exemption issues for supplies of publicly funded research performed by public research institutes. In 2016, the Tax Tribunal reviewed a case that local government funded research supplies by a public research institute be subject to exempt from VAT(Tax Tribunal Case 2015ku4370, 2016. 1.20.). The Tax Tribunal verified tax-exempted logic with that case once again. Based on this situation, we review VAT exemption issues with publicly funded research, and examine court decision cases and revenue rulings related with this issue. It is organized as follows. The first section(Chapter 2) clarifies the key terms related with the Presidential Decree of the VAT law Article 45, no. 1 and 2. Especially, this section focuses on what ‘research’ means and what major factors construct the definition of ‘research’. The second section(Chapter 3) seeks to introduce the supreme court cases and revenue rulings depending on three categories(eligible bodies and the nature of transaction, VAT-exempted research, Comparison to the academic society). The third section(Chapter 4) suggests reasonable solutions and logical interpretation which deals with publicly funded research. Finally, we find the VAT-exempt direction for publicly funded research performed by public research institute, and put the improving way to amend the Presidential Decree of the VAT law.