SHERP

금융보험업에 대한 부가가치세
VAT for Financial Services

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Authors
이창희
Issue Date
2002
Publisher
서울대학교 법학연구소
Citation
법학, Vol.43 No3 pp.33-46
Keywords
금융보험업의 범위부가가치세 면세조세채권관계은행과세의 어려움
Abstract
VAT on financial services has been a thorny issue in theory as well as in
practice. This paper reviews the difficulties with applying VAT on financial
services. Its main thesis is to show a theoretical error with the prevailing
view that flow of interest or investment return should be considered a mere
transfer transaction for the purpose of designing VAT. The proper reason for
ignoring the flow of interest or another form of returns on investment is the
indirect tax nature of VAT. Based on this insight, the paper critically reviews
the current law for the banking and other financial services.
* Professor of Law, Seoul National University
ISSN
1598-222X
Language
Korean
URI
http://lawi.snu.ac.kr/

http://hdl.handle.net/10371/9110
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College of Law/Law School (법과대학/대학원)The Law Research Institute (법학연구소) 법학법학 Volume 43, Number 1/4 (2002)
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