유형용역(Tangible Service)과 무형용역(Intangible Service)의 구분에 따른 공급장소에 대한 제안

As the number of cross border-border transactions of services increases and a new type of service transaction takes place, the issue of determining the place of supply has emerged as a taxation issue. The place of supply causes double taxation of value-added tax and double tax exemption, which is directly related to the problem of securing the right of taxation in Korea, which is significant under the tax law. The OECD and other major nations have hurriedly rescheduled legislation on the place of supply. On the other hand, in Korea, when the necessity of securing the right of taxation is raised, it is necessary to establish an exception clause for the provision of the place of supply at the time of enactment of the "VAT Law"And it is urgent for legislative maintenance. In this article, the purpose of the proposed cross border service deal, which has recently been increasing, is to increase the neutrality of the taxation system by preventing double taxation and double tax exemption, and to provide a more reasonable location for domestic taxation. For this purpose, the domestic and foreign literature have been reviewed with reference to the "VAT Act", and the implications were sought by referring to the legislative cases of major countries. Dividing the services by the attributes associated with the delivery location allows them to be divided into tangible services with the same location and place of consumption, and intangible services that can be delivered remotely and require alternative variables. Therefore, the following legislative remedies have been suggested on the premise that the supply location should be handled differently. First, the service provided by a domestic operator shall be amended to “service provided by the person who registers as a business abroad” as defined by the application of the zero tax rate. In addition, the rules for the supply of services should be stipulated so that it applies to international transactions only, as the principle of taxation is applied to domestic transactions based on the supplier. Second, the general principle for the provision of services should be revised to the consumption base criteria so that the provision of services can be made more consistent internationally in accordance with the destination principle. Third, the provision of the place of supply specified in the exceptional clause should be defined in the provision of the place of supply so as to enhance the consistency of the legal system. Fourth, intangible services can be delivered remotely and require substitution variables without the need for foreign suppliers to set up domestic business sites, so the supply area should be defined by distinguishing between tangible and intangible services. Fifth, if there is an objective and universally reasonable supply location according to the characteristics of the service, it should be considered, and in the case of the supply location for the use of the goods, the right should be deleted and lending of movable goods should be considered. This article will contribute to the smooth cross-boder service transaction by becoming the cornerstone of rational legislative maintenance regarding the service supply location. to domestic transactions based on the supplier. Second, the general principle for the provision of services should be revised to the consumption base criteria so that the provision of services can be made more consistent internationally in accordance with the destination principle. Third, the provision of the place of supply specified in the exceptional clause should be defined in the provision of the place of supply so as to enhance the consistency of the legal system. Fourth, intangible services can be delivered remotely and require substitution variables without the need for foreign suppliers to set up domestic business sites, so the supply area should be defined by distinguishing between tangible and intangible services. Fifth, if there is an objective and universally reasonable supply location according to the characteristics of the service, it should be considered, and in the case of the supply location for the use of the goods, the right should be deleted and lending of movable goods should be considered. This article will contribute to the smooth cross-boder service transaction by becoming the cornerstone of rational legislative maintenance regarding the service supply location.