지방공사 및 지방공단 사업에서의 부가가치세 부과의 법적 쟁점 - 위탁사업 및 대행사업을 중심으로 -

In order to actively respond to the diverse public service demands of local residents, local governments entrust public services to local government-invested public corporation and local public agency in the form of consignment or agency work. In principle, when local government-invested public corporation and local public agency perform consignment work in their own name and account and form a transaction relationship with general users such as local residents, local government-invested public corporation and local public agency are liable for VAT payment as they supply goods or services. However, if it is considered based on the calculation of the local government, the local government should be considered as the taxpayer and the value-added tax burden should be determined. In the case of agency business that carries out business under the name and responsibility of the local government, the same can be said of local public agency and local government-invested public corporation that are exempt organizations. Regarding the commissioned business expenses paid to local government-invested public corporation and local public agency, they are in the position of supplying goods or services to local governments, so they must bear value-added tax. However, in the case of local public agency, value-added tax may be exempted according to the application of special provisions for public interest organizations under the VALUE-ADDED TAX ACT. In addition, local public agency and local government-invested public corporation that are government business agency organizations under the ACT ON RESTRICTION ON SPECIAL CASES CONCERNING TAXATION will be exempt from value-added tax on agency business expenses. The imposition of value-added tax on various projects of local public agency and local government-invested public corporation continues to be controversial. Accordingly, local governments, local government-invested public corporation, and local public agency should clearly distinguish between projects and carry out them, and legislative improvements are also necessary to resolve the controversy.