초록

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Abstract ▼ AI-Helper

Based on a recent tax case of open market service provider, this study analyzes on application of the “substance over form” principle into value added tax (“VAT” hereafter). Difference in VAT tax base according to selling price discount form is likely to be unfaithful to the substance over form prin...

Based on a recent tax case of open market service provider, this study analyzes on application of the “substance over form” principle into value added tax (“VAT” hereafter). Difference in VAT tax base according to selling price discount form is likely to be unfaithful to the substance over form principle. However, most theories and court cases support the “legal substance” rather than the “economic substance” in view of legal stability and predictability, and VAT taxation also support the legal substance by accepting the private autonomy principle of civil law. The tax case of open market service provider also follows the legal substance, which shows that the tax authority adopts the legal substance, considering the characteristics of VAT law construction, in spite of the tax authority’s consistent application of the economic substance and recent reinforcement of tax laws for it.

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