간이과세자의 세금계산서 발행에 따른 문제점과 개선방안

In case any business operator is a continuing business operator and the total amount of its supply is not less than 48 million Korean won but less than 80 million Korean won, it shall issue a tax invoice from and after July 1, 2021 even if it is a simplified taxpayer. A business operator can receive a tax invoice from a simplified taxpayer subject to issuance of a taxpayer after receiving goods and/or service from the taxpayer, if such a tax invoice doesn’t belong to items from which purchase tax amount is not deductible, the business operator is able to deduct purchase tax amount from sales tax amount. This causes a problem of loss of the national treasury due to the difference in how to calculate value added tax to be paid between an ordinary and a simplified taxpayer. The methods for solving such problems include a method of purchase tax amount non-deduction, a method of the total sales tax amount full taxation, and a method of introducing simplified tax invoice system, among which the method of introducing simplified tax invoice system is deemed most suitable and reasonable. In case a method of purchase tax amount non-deduction, because a business operator must confirm whether a supplier is a simplified taxpayer or not whenever a deal is made, excessive taxation cooperation expenses are incurred and an unreasonable problem occurs that, in spite of the fact that a business operator received goods and/or service and also a tax invoice for his business, the business operator can’t get deduction of purchase tax amount. In case of the method of the total sales tax amount full taxation, a the total sales amount of a simplified taxpayer is subject to taxation, but purchase tax amount is deducted by only 5.5%, which is very unreasonable. Also, this method is contrary to the amendment purpose for reducing tax compliance cost of a small business and is deemed inappropriate. The method of introducing simplified tax invoice system is able to maintain equally the tax payment amount of a simplified taxpayer subject to issuance of a tax invoice and purchase tax amount by which a business operator receives deduction, so that the method can solve a problem of loss of the national treasury due to discordance between a method of calculating amount of tax payment of a simplified and an ordinary taxpayer, and also is not in violation of the amendment purpose. Accordingly, it would be necessary to modify the law in the way that a simplified tax invoice system is adopted.