국제적 용역거래의 공급장소에 관한 대법원 판례의 경향

The development of science and technology has resulted in an increase of international service transactions. But in the Value-Added Tax Act the place of supply was the place where the service was provided, the legal provision has not changed. There are two way of determining the place of supply. One is the Destination Principle that the place of supply is the place where the service is consumed. The other is the Origin Principle that the place of supply is the place where the service is rendered. Recently some foreign countries that have adhered to the Origin Principle are changing their laws about the place of supply. Supreme Court has not revealed which principle is adopted in determining the place of supply. In accordance with Supreme Court, the place of supply is the place where the most important and essential service is rendered. Especially in SWIFT case, the Supreme Court held that it judged the important and essential parts of the service based on the position of service consumer. However, the important and essential rule is not the factor determining the place of service supply, but the factor determining the substance of multiple services. After determining the substance of multiple services with the important and essential rule, the possibility that place where the service is consumed matches the place where the service is rendered is high. But strictly speaking, determining the place of supply and determining the substance of service are different matters. Also the lawmaking about the place of supply is the possible solution, but in the current situation I think the destination principle is the appropriate way of determining the place of supply.