부가가치세법이 정하는 ‘재화’의 하위 범주로서 ‘권리’의 개념에 관한 연구

The value-added tax (“VAT”) is usually levied on the supply of “goods” and “services.” The term “goods” are defined in different ways in the jurisdictions where VAT is adopted, but the Korean VAT Act is unique in that it provides “goods” consist of “things” and “rights.” This article attemts to interpret the term “rights” in light of the basic theories of VAT as follows： Firstly, because the “rights” are part of the “goods” as referred to in VAT law, they should either be subject to consumption for themselves or contribute to producing such consummable “goods”； and, Secondly, as “goods” are differentiated from “services” in that they exist in tangible or intangible forms and can be transferred to third parties in such tangible or intangible forms, and “rights” are any “goods” other than “things,” which the Civil Code defines as “tangible properties and ”manageable natural forces,“ ”rights“ should be viewed as intangibles that can be transferred to third parties without losing their forms and identities. It is notable that this definition of the term “rights” may not coincide with lawyers’ everyday usage of the word “rights.” However, the foregoing interpretation seems inescapable and also correct in order to stay faithful to the fundamental character of VAT, which is a broad-based, general con- sumption tax.