VAT Report - General Taxpayer 일반과세자 부가가치세 신고서 tax_units previous_return_period Amount 금액 balance Tax Amount 세액 tax 1. Filing Information 1. 신고내용 KR_FI 0 Tax Base and Output Tax 과세표준 및 매출세액 KR_OT 1 VAT Taxed 과세 KR_OTVT 2 (1) Tax Invoice Issued (1) 세금계산서 발급분 KR_OTVTTII 4 balance tax_tags -GT1a tax tax_tags -GT1b (2) Tax invoice issued by purchasee (2) 매입자발행 세금계산서 KR_OTVTTIP 4 balance tax_tags -GT2a tax tax_tags -GT2b (3) Card or Cash Receipt Issued (3) 신용카드ᆞ현금영수증 발행분 KR_OTVTC 4 balance tax_tags -GT3a tax tax_tags -GT3b (4) Others (4) 기타(정규영수증 외 매출분) KR_OTVTO 4 balance tax_tags -GT4a tax tax_tags -GT4b Zero Rate 영세율 KR_OTZR 2 (5) Tax Invoice Issued (5) 세금계산서 발급분 KR_OTZRTII 4 balance tax_tags -GT5a tax tax_tags -GT5b (6) Others (6) 기타 KR_OTZRO 4 balance tax_tags -GT6a tax tax_tags GT6b (7) Taxes Unreported in the preliminary return (7) 예정 신고 누락분 KR_OTUR 2 balance aggregation KR_UTPRZRT.balance tax aggregation KR_UTPRZRT.tax (8) Addition / subtraction of bad debts tax credit (8) 대손세액 가감 KR_OTBD 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (9) Total (9) 합계 KR_OTT 2 balance aggregation KR_OTVTTII.balance + KR_OTVTTIP.balance + KR_OTVTC.balance + KR_OTVTO.balance + KR_OTZRTII.balance + KR_OTZRO.balance + KR_OTUR.balance + KR_OTBD.balance tax aggregation KR_OTVTTII.tax + KR_OTVTTIP.tax + KR_OTVTC.tax + KR_OTVTO.tax + KR_OTZRTII.tax + KR_OTZRO.tax + KR_OTUR.tax + KR_OTBD.tax Input Tax 매입세액 KR_IT 1 The amount for which tax invoice received 세금계산서 수취분 KR_ITR 2 (10) Purchases of Goods/Services (10) 일반매입 KR_ITPGS 4 balance tax_tags GT10a tax tax_tags GT10b (10-1) Deferral of Payment for Exporting Companies for Import of Goods (10-1) 수출기업 수입분 납부유예 KR_ITDPECIG 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (11) Purchase of Fixed Asset (11) 고정자산 매입 KR_ITPFA 4 balance tax_tags GT11a tax tax_tags GT11b (12) Taxes unreported in preliminary return (12) 예정 신고 누락분 KR_ITTUPR 2 balance aggregation KR_UTPRT.balance tax aggregation KR_UTPRT.tax (13) Tax invoice issued by purchaser (13) 매입자발행 세금계산서 KR_ITTIIP 2 balance tax_tags GT13a tax tax_tags GT13b (14) Other tax-deductible purchase (14) 그 밖의 공제매입세액 KR_ITOTDP 2 balance aggregation KR_SSRCCSST.balance tax aggregation KR_ITOTDP.balance * 0.1 (15) Total (10)-(10-1)+(11)+(12)+(13)+(14) (15) 합계 (10)-(10-1)+(11)+(12)+(13)+(14) KR_ITT 2 balance aggregation KR_ITPGS.balance - KR_ITDPECIG.balance + KR_ITPFA.balance + KR_ITTUPR.balance + KR_ITTIIP.balance + KR_ITOTDP.balance tax aggregation KR_ITPGS.tax - KR_ITDPECIG.tax + KR_ITPFA.tax + KR_ITTUPR.tax + KR_ITTIIP.tax + KR_ITOTDP.tax (16) Non-deductible input-tax (16) 공제받지 못할 매입세액 KR_ITNDIT 2 balance aggregation KR_NDITT.balance tax aggregation KR_NDITT.tax (17) Balance (15)-(16) (17) 차감계 (15)-(16) KR_ITB 2 balance aggregation KR_ITT.balance - KR_ITNDIT.balance tax aggregation KR_ITT.tax - KR_ITNDIT.tax Taxes Payable (refundable) (output tax(9)-input tax(17)) 납부(환급)세액 (매출세액(가) -매입세액(나) KR_TP 1 tax aggregation KR_OTT.tax-KR_ITB.tax Tax reduction/exemption or deduction 경감ᆞ공제 세액 KR_TRED 1 (18) Other taxes reduced/exmpted or deducted (18) 그 밖의 경감ᆞ공제세액 KR_OTRED 4 tax aggregation KR_DOTCRT.tax (19) Credit card slip issuance deduction (19) 신용카드매출전표등 발행공제 등 KR_CCSID 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (20) Total (20) 합계 KR_TREDT 4 tax aggregation KR_OTRED.tax + KR_CCSID.tax (20-1) Small business VAT deduction (20-1) 소규모 개인사업자 부가가치세 감면세액 KR_SBVD 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (21) Taxes unrefunded in preliminary return (21) 예정 신고 미환급 새액 KR_TUPR 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (22) Taxes assessed for preliminary return (22) 예정고지세액 KR_TAPR 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (23) Tax paid by business transferee (23) 사업양수자가 대리납부한 세액 KR_TPBT 1 tax external sum editable;rounding=0 (24) Prepaid tax of special payments by gold ingot purchaser (24) 매입자 납부특례에 따라 납부한 세액 KR_PTSPG 1 tax external sum editable;rounding=0 (25) Prepaid tax by credit card company (25) 신용카드업자가 대리납부한 세액 KR_PTCCC 1 tax external sum editable;rounding=0 (26) Penalties (26) 가산세액 계 KR_TPP 1 balance aggregation KR_STPVATPT.balance tax aggregation KR_STPVATPT.tax (27) Total of tax payable (refundable) (27) 차감ᆞ가감하여 납부할 세액(환급받을 세액)(다-라-마-바-사-아-자-차+카) KR_TPT 1 tax aggregation KR_TP.tax - KR_TREDT.tax - KR_SBVD.tax - KR_TUPR.tax - KR_TAPR.tax - KR_TPBT.tax - KR_PTSPG.tax - KR_PTCCC.tax - KR_TPP.tax Total of tax payable(refundable) by main business place that pays VAT for all other sub-business places 총괄 납부 사업자가 납부할 세액(환급받을 세액) KR_TPTMB 1 2. Bank Account for Tax Refund 2. 국세환급금 계좌신고 KR_BATR 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 3. Report for Business Closure 3. 폐업 신고 KR_RBC 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 4. Reciprocity of Zero Rate Tax 4. 영세율 상호주의 KR_RZRT 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 5. Tax Base Information 5. 과세표준 명세 KR_TBI 0 (28) (28) KR_BT1 1 balance tax_tags -GT28a (29) (29) KR_BT2 1 balance tax_tags GT29a (30) (30) KR_BT3 1 balance tax_tags GT30a (31) Import amount exemption (31) 수입금액 제외 KR_IME 1 balance tax_tags -GT31a (32) Total (32) 합계 KR_TTB 1 balance aggregation KR_BT1.balance + KR_BT2.balance + KR_BT3.balance - KR_IME.balance Only If Applicable 해당 사항이 있는 경우 KR_OPT 0 Unreported Taxes in the preliminary return 예정신고 누락분 명세 KR_UTPR 1 Sales 매출 KR_UTPRS 2 VAT-Taxed 과세 KR_UTPRSVT 3 (33) Tax invoice (33) 세금계산서 KR_UTPRSVTTI 4 balance external sum editable;rounding=0 tax aggregation KR_UTPRSVTTI.balance * 0.1 (34) VAT-Taxed Other (34) 기타 KR_UTPRSVTTO 4 balance external sum editable;rounding=0 tax aggregation KR_UTPRSVTTO.balance * 0.1 Zero Rate 영세율 KR_UTPRSZR 3 (35) Tax Invoice (35) 세금계산서 KR_UTPRZRTI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (36) Other (36) 기타 KR_UTPRZRO 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (37) Total (37) 합계 KR_UTPRZRT 3 balance aggregation KR_UTPRSVTTI.balance + KR_UTPRSVTTO.balance + KR_UTPRZRTI.balance + KR_UTPRZRO.balance tax aggregation KR_UTPRSVTTI.tax + KR_UTPRSVTTO.tax + KR_UTPRZRTI.tax + KR_UTPRZRO.tax Purchase 매입 KR_UTPRP 2 (38) Tax invoice (38) 세금계산서 KR_UTPRPTI 3 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (39) Other deductible input tax (39) 그 밖의 공제매입세액 KR_UTPRODIT 3 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (40) Total (40) 합계 KR_UTPRT 3 balance aggregation KR_UTPRPTI.balance + KR_UTPRODIT.balance tax aggregation KR_UTPRPTI.tax + KR_UTPRODIT.tax Other deductible input tax 그 밖의 공제 매입세액 명세 KR_ODIP 1 Specification of reception such as credit card sales slip 그 밖의 공제 매입세액 명세 KR_SSRCCSS 2 (41) General Sales (41) 일반매입 KR_GS 4 balance tax_tags GT41a tax tax_tags GT41b (42) Fixed Asset (42) 고정자산매입 KR_FA 4 balance tax_tags GT42a tax tax_tags GT42b (43) Deemed input tax (43) 의제매입세액 KR_DIT 2 balance tax_tags GT43a tax tax_tags GT43b (44) Input tax credit for recycling of scrapped materials, etc (44) 재활용폐자원등 매입세액 KR_ITCRSM 2 balance tax_tags GT44a tax external sum editable;rounding=0 (45) Input tax credit for conversion to taxable business (45) 과세사업전환 매입세액 KR_ITCCTB 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (46) Inventory input tax (46) 재고매입세액 KR_IIT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (47) Collected bad debt tax (47) 변제대손세액 KR_CBDT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (48) Input tax credit for refund made to foreign tourists (48) 외국인 관광객에 대한 환급세액 KR_ITCRFT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (49) Total (49) 합계 KR_SSRCCSST 2 balance aggregation KR_GS.balance + KR_FA.balance + KR_DIT.balance + KR_ITCRSM.balance + KR_ITCCTB.balance + KR_IIT.balance + KR_CBDT.balance + KR_ITCRFT.balance tax aggregation KR_GS.tax + KR_FA.tax + KR_DIT.tax + KR_ITCRSM.tax + KR_ITCCTB.tax + KR_IIT.tax + KR_CBDT.tax + KR_ITCRFT.tax Non-deductible input tax 공제받지 못할 매입세액 명세 KR_NDITS 1 (50) Non-deductible input-tax (50) 공제받지 못할 매입세액 KR_NDIT 2 balance tax_tags GT50a tax tax_tags GT50b (51) Common input tax credit for tax-free business (51) 공통매입세액 중 면세사업등 해당 세액 KR_CITCTFB 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (52) Bad debt tax amount (52) 대손처분받은 세액 KR_BDTA 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (53) Total (53) 합계 KR_NDITT 2 balance aggregation KR_NDIT.balance + KR_CITCTFB.balance + KR_BDTA.balance tax aggregation KR_NDIT.tax + KR_CITCTFB.tax + KR_BDTA.tax Details of other tax credit/reduction 그 밖의 경감ᆞ공제세액 명세 KR_DOTCR 1 (54) Tax credit for e-filing (54) 전자신고 세액공제 KR_TCEF 2 tax external sum editable;rounding=0 (55) Tax credit for e-tax-invoice issuance (55) 전자세금계산서 발급세액 공제 KR_TCETII 2 tax external sum editable;rounding=0 (56) Reduced tax for taxi service provider (56) 택시운송사업자 경감세액 KR_RTTSP 2 tax external sum editable;rounding=0 (57) Tax credit for payment made by third party (57) 대리납부 세액공제 KR_TCPMTP 2 tax external sum editable;rounding=0 (58) Tax credit for Cash Receipt System Operator (58) 현금영수증사업자 세액공제 KR_TCCRSO 2 tax external sum editable;rounding=0 (59) Others (59) 기타 KR_DOTCRO 2 tax external sum editable;rounding=0 (60) Total (60) 합계 KR_DOTCRT 2 tax aggregation KR_TCEF.tax + KR_TCETII.tax + KR_RTTSP.tax + KR_TCPMTP.tax + KR_TCCRSO.tax + KR_DOTCRO.tax Penalties 가산세액 계 KR_P 1 (61) Failure to register business (61) 사업자미등록 등 KR_FRB 2 balance external sum editable;rounding=0 tax aggregation KR_FRB.balance * 0.01 Failure to issue tax invoice 세금계산서 KR_FITI 2 (62) Delay of issuance (62) 지연발급 등 KR_FITIDI 4 balance external editable;rounding=0 sum tax aggregation KR_FITIDI.balance * 0.01 (63) Delay of reception (63) 지연수취 KR_FITIDR 4 balance external editable;rounding=0 sum tax aggregation KR_FITIDR.balance * 0.005 (64) Failure of issuance (64) 미발급 등 KR_FITIFI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 Failure to issue e-tax invoice 전자세금계산서 발급명세 전송 KR_FIETI 2 (65) Delay of issuance (65) 지연전송 KR_FIETIDI 4 balance external editable;rounding=0 sum tax aggregation KR_FIETIDI.balance * 0.003 (66) Failure of issuance (66) 미전송 KR_FIETIFI 4 balance external editable;rounding=0 sum tax aggregation KR_FIETIFI.balance * 0.005 Failure to aggregate summary of tax invoices classified by purchaser 전자세금계산서 발급명세 전송 KR_FASTICP 2 (67) Failure to submit (67) 제출 불성실 KR_FASTICPFS 4 balance external editable;rounding=0 sum tax aggregation KR_FASTICPFS.balance * 0.005 (68) Delayed Submission (68) 지연제출 KR_FASTICPDS 4 balance external editable;rounding=0 sum tax aggregation KR_FASTICPDS.balance * 0.003 Failure to file returns/under-reporting 신고 불성실 KR_FFRUR 2 (69) Failure to submit (General) (69) 무신고(일반) KR_FFRURG 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (70) Failure to submit (Intentional) (70) 무신고(부당) KR_FFRURI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (71) Understatement/Excess Report (General) (71) 과소ᆞ초과환급신고(일반) KR_FFRURUERG 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (72) Understatement/Excess Report (Intentional) (72) 과소ᆞ초과환급신고(부당) KR_FFRURUERI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (73) Delayed Payment of tax (73) 납부지연 KR_FFRURNPUT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (74) Failure to report or under-reporting of tax base for zero-rating (74) 영세율 과세표준신고 불성실 KR_FFRURURZR 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURURZR.balance * 0.005 (75) Failure to submit details of cash sales (75) 현금매출명세서 불성실 KR_FFRURDCS 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURDCS.balance * 0.01 (76) Failure to submit details of sales of properties (76) 부동산임대공급가액명세서 불성실 KR_FFRURFSSP 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURFSSP.balance * 0.01 Special Taxation for Payment of Value-Added Tax by Purchasers 매입자 납부특례 KR_STPVATP 2 (77) Failure to use transaction account (77) 거래계좌 미사용 KR_STPVATPFTA 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (78) Delayed payment to the transaction account (78) 거래계좌 지연입금 KR_STPVATPDPTA 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (79) Failure to submit credit card sales (79) 신용카드매출전표 등 수령명세서 미제출・과다기재 KR_STPVATPFSCCS 2 balance external editable;rounding=0 sum tax aggregation KR_STPVATPFSCCS.balance * 0.005 (80) Total (80) 합 계 KR_STPVATPT 2 balance aggregation KR_FFRURG.balance + KR_FFRURI.balance + KR_FFRURUERG.balance + KR_FFRURUERI.balance + KR_FFRURNPUT.balance + KR_FFRURURZR.balance + KR_FFRURDCS.balance + KR_FFRURFSSP.balance + KR_STPVATPFTA.balance + KR_STPVATPDPTA.balance + KR_STPVATPFSCCS.balance tax aggregation KR_FFRURG.tax + KR_FFRURI.tax + KR_FFRURUERG.tax + KR_FFRURUERI.tax + KR_FFRURNPUT.tax + KR_FFRURURZR.tax + KR_FFRURDCS.tax + KR_FFRURFSSP.tax + KR_STPVATPFTA.tax + KR_STPVATPDPTA.tax + KR_STPVATPFSCCS.tax Turnover of sales of VAT-free business 면세사업 수입금액 KR_TOTFB 0 (81) (81) KR_TFBT1 1 balance tax_tags -GT81a (82) (82) KR_TFBT2 1 balance tax_tags GT82a (83) Imported amount exmpted (83) 수입금액 제외 KR_TFBT3 1 balance tax_tags -GT83a (84) Total (84) 합계 KR_TFBTT 1 balance aggregation KR_TFBT1.balance + KR_TFBT2.balance - KR_TFBT3.balance Amount for which tax-free invoice issued/received 세금계산서 수취분 KR_TFIIR 0 (85) Invoice Issued (85) 계산서 발급금액 KR_TFII 1 balance tax_tags -GT85a (86) Invoice Received (86) 계산서 수취금액 KR_TFIR 1 balance tax_tags GT86a