부가가치세법상 외국법인의 국내 용역 공급 관련 과세문제- 인터넷 플랫폼 사업 관련 몇 가지 쟁점에 관하여 -

This paper deals with the ongoing litigation in Korea concerning the issues regarding value-added tax in recent taxation cases involving a globally leading digital platform company. The main thesis of this article is as follows: First of all, if a foreign corporation provided business convenience, that is, certain services, to domestic business operators using the Internet platform (B2B transaction), it is not difficult to conclude that the place of supply of such services is Korea under the Korean VAT Act. This interpretation applies even if the transaction does not qualify as an 'electronic service' under the VAT Act, and applies with even greater force where it does. In addition, whether a domestic place of business under the Korean Corporate Tax Act exists is irrelevant to the establishment of a (domestic) place of business under the Korean Value Added Tax Act. The concepts of domestic place of business or permanent establishment under the income tax regime and place of business under the Value Added Tax Act arise from different legal frameworks, with distinct meanings and functions. Accordingly, each must be assessedindependently within its respective system. Lastly, whether the domestic affiliate of a foreign corporation constitutes a domestic place of business for VAT purposes is a matter to be judged based on the economic substance of the arrangement. This assessment requires examining contractual relationships, as well as the roles and functions of the entities involved. The fact that domestic affiliates are legally separate and independent from the foreign corporation does not preclude the recognition of a domestic place of business. Instead, tt should be judged according to whether the human and technical resources of domestic affiliates were actually used for the foreign corporation's business in the overall business process.