VAT Report - Simplified Taxpayer 간이과세자 부가가치세 신고서 tax_units previous_return_period Amount 금액 balance Tax Amount 세액 tax 1. Filing Information 1. 신고내용 KR_SFI 0 Tax Base and Output Tax 과세표준 및 매출세액 KR_STBOT 1 Tax base before 2021.06.30 21.6.30. 이전 과세분 KR_STBB 2 (1) Electricity, gas, steam and water supply (1) 전기ᆞ가스ᆞ증기 및 수도사업 KR_SEGSW 3 balance tax_tags ST1a tax tax_tags ST1b (2) Retail trade. collection and wholesale of recycling materials and restaurants (2) 소매업, 재생용 재료수집 및 판매업, 음식점업 KR_SRTCW 3 balance tax_tags ST2a tax tax_tags ST2b (3) Manufacture, agriculture, forestry, fishing, accommodation, transportation and communications (3) 제조업, 농ᆞ임ᆞ어업, 숙박업, 운수 및 통신업 KR_SMGF 3 balance tax_tags ST3a tax tax_tags ST3b (4)Construction, leasing and other services (4) 건설업, 부동산임대업, 그 밖의 서비스업 KR_SCLO 3 balance tax_tags ST4a tax tax_tags ST4b Tax base after 2021.07.01 21.7.1. 이후 과세분 KR_STBA 2 (5) Retail trade. collection and wholesale of recycling materials and restaurants (5) 소매업, 재생용 재료수집 및 판매업, 음식점업 KR_SRTCWR 3 balance tax_tags -ST5a tax tax_tags -ST5b (6) Manufacture, agriculture, forestry, fishing and transport of parcels (6) 제조업, 농ᆞ임ᆞ어업, 소화물 전문 운송업 KR_SMAFFT 3 balance tax_tags -ST6a tax tax_tags -ST6b (7) Accommodations (7) 숙박업 KR_SACC 3 balance tax_tags -ST7a tax tax_tags -ST7b (8) Construction, transporation and storage (excluding transportation of parcels), information and communication and other services (8) 건설업, 운수 및 창고업(소화물 전문 운송업 제외), 정보통신업, 그 밖의 서비스업 KR_SCTSIC 3 balance tax_tags -ST8a tax tax_tags -ST8b (9) Finance and insurance related services, professional, scientific and technical activities (excluding photography and videotaping of events services), business facilities management and business support services, activities related to real estate and leasing (9) 금융 및 보험 관련 서비스업, 전문ᆞ과학 및 기술서비스업(인물사진 및 행사용 영상 촬영업 제외), 사업시설관리ᆞ사업지원 및 임대서비스업, 부동산 관련 서비스업, 부동산임대업 KR_SFIPSCTB 3 balance tax_tags -ST9a tax tax_tags -ST9b Zero Rate 영세율 KR_SZR 2 (10) Tax Invoice Issued (10) 세금계산서 발급분 KR_SZRTI 3 balance tax_tags ST10a (11) Others (11) 기타 KR_SZRO 3 balance tax_tags ST11a (12) Tax received on inventory (12) 재고 납부세액 KR_STROI 2 tax external sum editable;rounding=0 (13) Total (13) 합계 KR_STBOTT 2 balance aggregation KR_SEGSW.balance + KR_SRTCW.balance + KR_SMGF.balance + KR_SCLO.balance + KR_SRTCWR.balance + KR_SMAFFT.balance + KR_SACC.balance + KR_SCTSIC.balance + KR_SFIPSCTB.balance + KR_SZRTI.balance + KR_SZRO.balance tax aggregation KR_SEGSW.tax + KR_SRTCW.tax + KR_SMGF.tax + KR_SCLO.tax + KR_SRTCWR.tax + KR_SMAFFT.tax + KR_SACC.tax + KR_SCTSIC.tax + KR_SFIPSCTB.tax + KR_STROI.tax Tax reduction/exemption or deduction 경감ᆞ공제 세액 KR_STRED 1 Input tax invoice credit received 매입세금계산서등 수취세액공제 KR_SITICR 2 (14) Received before 2021.06.30 (14) 21.6.30. 이전 공급받은 분 KR_STICRB 3 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (15) Received after 2021.07.01 (15) 21.7.1. 이후 공급받은 분 KR_STICRA 3 balance tax_tags ST15a tax tax_tags ST15b (16) Deemed input tax (16) 의제매입세액공제 KR_SDIT 2 balance tax_tags ST16a tax tax_tags ST16b Tax invoice issued by purchaser 매입자발행 세금계산서 KR_STIBP 2 (17) Received before 2021.06.30 (17) 21.6.30 이전 공급받은 분 KR_STIBPB 3 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (18) Received after 2021.07.01 (18) 21.7.1. 이후 공급받은 분 KR_STIBPA 3 balance tax_tags ST18a tax tax_tags ST18b (19) Tax credits for electronic returns (19) 전자신고 세액공제 KR_STCER 2 tax external sum editable;rounding=0 (20) Tax credits for electronic invoice issuance (20) 전자세금계산서 발급세액 공제 KR_STCEII 2 tax external sum editable;rounding=0 Tax credits for credit card sales slip and etc issuance 신용카드매출전표등 발행세액공제 KR_STCCSS 2 (21) Received before 2021.06.30 (21) 21.6.30. 이전 공급받은 분 KR_STCCSSB 3 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (22) Received after 2021.07.01 (22) 21.7.1. 이후 공급받은 분 KR_STCCSSA 3 balance tax_tags ST22a tax tax_tags ST22b (23) Others (23) 기타 KR_SITICRO 2 balance tax_tags ST23a tax external sum editable;rounding=0 (24) Total (24) 합계 KR_SITICRT 2 tax aggregation KR_STICRB.tax + KR_STICRA.tax + KR_SDIT.tax + KR_STIBPB.tax + KR_STIBPA.tax + KR_STCER.tax + KR_STCEII.tax + KR_STCCSSB.tax + KR_STCCSSA.tax + KR_SITICRO.tax (25) Pre-paid tax amount for purchaser's special payment (25) 매입자 납부특례 기납부세액 KR_SPTAPSP 1 tax external sum editable;rounding=0 (26) Estimated tax amount (26) 예정 부과(신고) 세액 KR_SETA 1 tax external sum editable;rounding=0 (27) Additional tax amount (27) 가산세액계 KR_SATA 1 tax aggregation KR_SPT.tax (28) Tax payable after deduction (tax receivable) (28) 차감 납부할 세액(환급받을 세액) (가-나-다-라+마) KR_STPAD 1 tax aggregation KR_STBOTT.tax - KR_SITICRT.tax - KR_SPTAPSP.tax - KR_SETA.tax + KR_SATA.tax 2. Tax Base Information 2. 과세표준 명세 KR_STBI 0 (29) (29) KR_SBT1 1 balance tax_tags -ST29a (30) (30) KR_SBT2 1 balance tax_tags ST30a (31) Others(Import amount exemption) (31) 기타(수입금액 제외분) KR_SBTO 1 balance tax_tags ST31a (32) Total (32) 합계 KR_SBTT 1 balance aggregation KR_SBT1.balance + KR_SBT2.balance - KR_SBTO.balance 3. Turnover of sales of VAT-free business 3. 면세수입금액 KR_STOSVB 0 (33) (33) KR_SBT3 1 balance tax_tags ST33a (34) (34) KR_SBT4 1 balance tax_tags ST34a (35) Import amount exemption (35) 수입금액 제외분 KR_SIAE 1 balance tax_tags ST35a (36) Total (36) 합계 KR_STOSVBT 1 balance aggregation KR_SBT3.balance + KR_SBT4.balance - KR_SIAE.balance 4. Bank Account for Tax Refund 4. 국세환급금계좌신고 KR_SBATR 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 5. Report for Business Closure 5. 폐업신고 KR_SRBC 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 6. Reciprocity of Zero Rate Tax 6. 영세율상호주의 KR_SRZRT 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 Only If Applicable 해당 사항이 있는 경우 KR_SOIA 1 Tax base after 2021.07.01 (5)~(9) (5)~(9) 21.7.1. 이후 과세분 명세 KR_SOIAA 2 (5) Retail trade. collection and wholesale of recycling materials and restaurants (5) 소매업, 재생용 재료수집 및 판매업, 음식점업 KR_S5 3 (37) Tax Invoice Issued (37) 세금계산서 발급분 KR_S5TII 4 balance tax_tags -ST37a (38) Tax invoice issued by purchasee (38) 매입자발행 세금계산서 KR_S5TIIP 4 balance tax_tags -ST38a (39) Card or Cash Receipt Issued (39) 신용카드ᆞ현금영수증 발행분 KR_S5TCCRI 4 balance tax_tags -ST39a (40) Others (40) 기타(정규영수증 외 매출분) KR_S5O 4 balance tax_tags -ST40a (41) Total (41) 합계 KR_S5T 4 balance aggregation KR_S5TII.balance + KR_S5TIIP.balance + KR_S5TCCRI.balance + KR_S5O.balance (6) Manufacture, agriculture, forestry, fishing and transport of parcels (6) 제조업, 농ᆞ임ᆞ어업, 소화물 전문 운송업 KR_S6 3 (42) Tax Invoice Issued (42) 세금계산서 발급분 KR_S6TII 4 balance tax_tags -ST42a (43) Tax invoice issued by purchasee (43) 매입자발행 세금계산서 KR_S6TIIP 4 balance tax_tags -ST43a (44) Card or Cash Receipt Issued (44) 신용카드ᆞ현금영수증 발행분 KR_S6TCCRI 4 balance tax_tags -ST44a (45) Others (45) 기타(정규영수증 외 매출분) KR_S6O 4 balance tax_tags -ST45a (46) Total (46) 합계 KR_S6T 4 balance aggregation KR_S6TII.balance + KR_S6TIIP.balance + KR_S6TCCRI.balance + KR_S6O.balance (7) Accommodations (7) 숙박업 KR_S7 3 (47) Tax Invoice Issued (47) 세금계산서 발급분 KR_S7TII 4 balance tax_tags -ST47a (48) Tax invoice issued by purchasee (48) 매입자발행 세금계산서 KR_S7TIIP 4 balance tax_tags -ST48a (49) Card or Cash Receipt Issued (49) 신용카드ᆞ현금영수증 발행분 KR_S7TCCRI 4 balance tax_tags -ST49a (50) Others (50) 기타(정규영수증 외 매출분) KR_S7O 4 balance tax_tags -ST50a (51) Total (51) 합계 KR_S7T 4 balance aggregation KR_S7TII.balance + KR_S7TIIP.balance + KR_S7TCCRI.balance + KR_S7O.balance (8) Construction, transporation and storage (excluding transportation of parcels), information and communication and other services (8) 건설업, 운수 및 창고업(소화물 전문 운송업 제외), 정보통신업, 그 밖의 서비스업 KR_S8 3 (52) Tax Invoice Issued (52) 세금계산서 발급분 KR_S8TII 4 balance tax_tags -ST52a (53) Tax invoice issued by purchasee (53) 매입자발행 세금계산서 KR_S8TIIP 4 balance tax_tags -ST53a (54) Card or Cash Receipt Issued (54) 신용카드ᆞ현금영수증 발행분 KR_S8TCCRI 4 balance tax_tags -ST54a (55) Others (55) 기타(정규영수증 외 매출분) KR_S8O 4 balance tax_tags -ST55a (56) Total (56) 합계 KR_S8T 4 balance aggregation KR_S8TII.balance + KR_S8TIIP.balance + KR_S8TCCRI.balance + KR_S8O.balance (9) Finance eand insurance related services, professional, scientific and technical activities (excluding photography and videotaping of events services), business facilities management and business support services, activities related to real estate and leasing (9) 금융 및 보험 관련 서비스업, 전문ᆞ과학 및 기술서비스업(인물사진 및 행사용 영상 촬영업 제외), 사업시설관리ᆞ사업지원 및 임대서비스업, 부동산 관련 서비스업, 부동산임대업 KR_S9 3 (57) Tax Invoice Issued (57) 세금계산서 발급분 KR_S9TII 4 balance tax_tags -ST57a (58) Tax invoice issued by purchasee (58) 매입자발행 세금계산서 KR_S9TIIP 4 balance tax_tags -ST58a (59) Card or Cash Receipt Issued (59) 신용카드ᆞ현금영수증 발행분 KR_S9TCCRI 4 balance tax_tags -ST59a (60) Others (60) 기타(정규영수증 외 매출분) KR_S9O 4 balance tax_tags -ST60a (61) Total (61) 합계 KR_S9T 4 balance aggregation KR_S9TII.balance + KR_S9TIIP.balance + KR_S9TCCRI.balance + KR_S9O.balance Penalties 가산세액 계 KR_SP 2 (62) Failure to issue tax invoice (62) 사업자 미등록 등 KR_SFITI 3 balance external sum editable;rounding=0 tax aggregation KR_SFITI.balance * 0.005 Failure to issue e-tax invoice 전자세금계산서 발급명세 전송 KR_SFIEI 3 (63) Delay of issuance (63) 지연발급 등 KR_SFDOI 4 balance external editable;rounding=0 sum tax aggregation KR_SFDOI.balance * 0.01 (64) Failure of issuance (64) 미발급 등 KR_SFFOI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (65) Failure of reception (65) 미수취 KR_SFFOR 4 balance external editable;rounding=0 sum tax aggregation KR_SFFOR.balance * 0.005 Failure to aggregate summary of tax invoice 세금계산서 합계표 KR_SFAGS 3 (66) Failure to submit (66) 제출 불성실 KR_SFFS 4 balance external editable;rounding=0 sum tax aggregation KR_SFFS.balance * 0.005 (67) Delayed Submission (67) 지연제출 KR_SFDS 4 balance external editable;rounding=0 sum tax aggregation KR_SFDS.balance * 0.003 Failure to file returns/under-reporting 신고 불성실 KR_SFFR 3 (68) Failure to submit (General) (68) 무신고(일반) KR_SFFTSG 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (69) Failure to submit (Intentional) (69) 무신고(부당) KR_SFFTSI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (70) Understatement/Excess Report (General) (70) 과소신고(일반) KR_SFURG 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (71) Understatement/Excess Report (Intentional) (71) 과소신고(부당) KR_SFURI 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (72) Delayed Payment of tax (72) 납부지연 KR_SDPOT 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (73) Credit for input tax confirmed by decision correction agency (73) 결정ᆞ경정기관 확인 매입세액 공제 KR_SCIT 3 balance external sum editable;rounding=0 tax aggregation KR_SCIT.balance * 0.005 (74) Failure to report or under-reporting of tax base for zero-rating (74) 영세율 과세표준신고 불성실 KR_SFTRUR 3 balance external sum editable;rounding=0 tax aggregation KR_SFTRUR.balance * 0.005 Special Taxation for Payment of Value-Added Tax by Purchasers 매입자 납부특례 KR_SSTPVTP 3 (75) Failure to use transaction account (75) 거래계좌 미사용 KR_SFTUTA 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (76) Delayed payment to the transaction account (76) 거래계좌 지연입금 KR_SDPTA 4 balance external editable;rounding=0 sum tax external sum editable;rounding=0 (77) Total (77) 합계 KR_SPT 3 tax aggregation KR_SFITI.tax + KR_SFDOI.tax + KR_SFFOI.tax + KR_SFFOR.tax + KR_SFFS.tax + KR_SFDS.tax + KR_SFFTSG.tax + KR_SFFTSI.tax + KR_SFURG.tax + KR_SFURI.tax + KR_SDPOT.tax + KR_SCIT.tax + KR_SFTRUR.tax + KR_SFTUTA.tax + KR_SDPTA.tax