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작성자 메이플세무회계
댓글 댓글 2건 조회Hit 28,049회 작성일Date 25-01-22 00:20

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Q. 법인사업자와 개인(6명)이 계약을 체결하였습니다. 6명 중 한사람의 명의로 입금이 된 경우 법인사업자는 입금자명으로만 세금계산서가 발행이 된다는 입장입니다. 이러한 경우, 6명에게 각각 세금계산서 발행이 가능한 것인지 궁금합니다.

A. 세금계산서는 사업자가 재화 또는 용역의 공급 시 공급시기에 공급받는 자에게 발급하는 것으로 세금계산서는 계약상ㆍ법률상의 원인에 의하여 재화나 용역을 실제 공급받는 자에게 교부하는 것으로서 재화나 용역의 실제 공급받는 자가 누구인지에 대한 판단은 계약내용, 대가의 지급관계 등 거래의 실질에 따라 사실판단하여야 하는 것입니다.

다만, 상담원의 견해로는 계약서 상 실제 공급받는 자가 질의 6인 모두 기재된 경우라면, 대금의 지급에게만 세금계산서를 발급하는 것이 아닌, 실제 계약내용에 따라 실제 공급받는 자에게 세금계산서를 발급하여야 할 것입니다.

관련규정 : 부가가치세법 제32조[세금계산서 등]

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이전글세금포인트와 납세담보 제공 관련 문의 25.01.22
다음글과ㆍ면세 겸업사업자 매입세액 안분기준 관련 질의 25.01.22

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vbnm님의 댓글

vbnm 작성일 Date 25-03-07 16:48

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888999 작성일 Date 25-03-08 12:42

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