초과할인액 사례로 본 부가가치세법상 과세표준에 대한 연구 ―대법원 2025.9.11. 선고 2023두34644 판결의 평석에 겸하여―

Recently, as transactions involving three parties through platforms have rapidly spread, whether the discount amount provided by sellers to consumers and the discount amount provided by platform operators to sellers qualify as rebates under the Value Added Tax Act has emerged as a key issue. The Supreme Court has determined that both the discount amount provided by sellers to consumers and the discount amount provided by platform operators to sellers qualify as rebates. However, when viewed from the consumer's purchase unit perspective, there are instances where the discount amount provided to consumers exceeds the platform operator's commission. In such cases, the discount amount exceeding the supply price (so-called 'excess discount or negative rebate') may not meet the rebate requirement of 'direct deduction from the supply price.' Recently, whether the excess discount amount among the discounts provided by a platform operator running an accommodation brokerage platform to accommodation businesses qualifies as a rebate has become a point of contention, and the case is currently pending in the Supreme Court. This paper examines whether 'excess discount or negative rebate' can be recognized as a deductible rebate from the platform operator's taxable standard from the perspective of calculating the taxable standard under the Value Added Tax Act and its legal interpretation. Furthermore, based on the analysis of the appellate court ruling regarding the platform operator running the accommodation brokerage platform, it argues whether 'excess discount or negative rebate' can actually exist as a concept in light of the taxation requirements under Korea's Value Added Tax Act, the court's stance on rebates, and the essential characteristics of the Value Added Tax Act.