SNU Big Data Knowledge Information Platform
Full Menu
AI
Your Browsing History
37 More
loading...
Report registration
Paper List
변칙거래를 통한 수출회사의 매입세액공제에 관한 법과 정책에 관한 연구 - 영국의 판례를 중심으로 -
Author
김성진
Journal Title
법과정책연구
Publication Year
2015
Topics
Summary
This study analyzes the issue of input VAT credit for exporting companies through abnormal gold transactions, focusing on UK case law. It confirms the legal principles restricting input VAT credit for transactions related to fraudulent tax evasion through the rulings of the Court of Justice of the European Union and the UK High Court, and examines the applicability of these principles to Korean VAT law. It proposes a solution to prevent national financial losses caused by VAT fraud through the utilization of UK case law and the easing of the tax authority's burden of proof.
