FTA와 위성통신서비스의 과세문제

초록

This article aims at the taxing issues of cross-border telecommunications services in case of FTA. Todays Korean network-industry is rapidly developing in the era of global convergence of ICT. There is no universal definition of convergence,although generally it is understood to mean the ability of different networks to carry similar kinds of services (e.g., voice over Internet Protocol (IP) or over circuit switched networks, video over cable television or Asynchronous Digital Subscriber Line (ADSL) or, alternatively, the ability to provide a range of services over a single network). This Impact influences also on the taxing problems. In Korea direct services of foreign corporations is forbidden. But via FTA, for example FTA bestween Korea and EU, the prohibition is via FTA relieved. So EU Corporation can directly transmit services. The problem is here, if or how can Korean IRS tax the cross-border telecommunications services. In this article concentrates on the problems of corporate tax and value added tax. In conclusion there is in general no Taxing difference between before and after FTA. But by the VAT representation it is hard for the IRS to catch the real transation. And the scope of VAT representation is very narrow. So relatively taxing VAT is much harder than corporation tax. It is recommendable to develop taxing VAT on cross-border services. It is desired that in the future more studying on this topic will be carried on not only theoretically but also practically.

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