재화의 공급과 간주공급

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목차

Ⅰ. 재화의 공급············································································· 1

1. 재화의 범위··········································································· 1
2. 재화공급의 개념····································································· 1
(1) 계약상 또는 법률상의 모든 원인에 의하여···························· 2
(2) 재화를 인도 또는 양도하는 것············································ 2
3. 재화공급의 범위····································································· 2
(1) 매매계약에 의한 재화공급··················································· 3
(2) 가공계약에 의한 재화공급··················································· 3
(3) 교환계약에 의한 재화공급··················································· 3
(4) 경매, 수용, 현물출자 또는 법률상의 원인에 의한 공급············· 3
4. 관련 사례·············································································· 3

Ⅱ. 재화의 간주공급······································································ 4

1. 자가공급················································································ 4
(1) 면세사업 전용 재화····························································· 4
(2) 비영업용 소형승용자동차와 그 유지를 위한 재화······················ 4
(3) 다른 사업장에 판매 목적으로 반출········································· 5
(4) 관련 사례·········································································· 5
2. 개인적 공급··········································································· 5
3. 사업상 증여············································································· 5
(1) 재화의 공급으로 보는 사업상증여············································ 5
(2) 사업상 증여에 해당하지 않는 경우··········································· 6
(3) 관련 사례·········································································· 6
4. 폐업 시 잔존재화···································································· 6
5. 관련 사례·············································································· 6

Ⅲ. 참 고 문 헌············································································· 7

본문내용

Ⅰ. 재화의 공급
재화의 공급은 부가가치세의 과세대상이 되는 과세거래 중 하나로 계약상 또는 법률상의 모든 원인에 의하여 재화를 인도 또는 양도하는 것으로 한다.(법6 ①) 일반적으로 재화의 공급은 거래 상대방에게 재화를 공급하고 대가를 받는 것을 말하지만 과세형평유지를 위하여 재화의 무상공급과 재화의 이전이 없는 폐업시의 잔존재화 등에 대하여도 재화의 공급으로 간주하여 과세되는 거래로 본다. 그러나 재화를 담보로 제공하거나 사업을 양도하는 경우에는 법률적으로는 일반적인 재화의 공급으로 볼 수 있지만 부가가치세법상에서는 재화의 공급으로 보지 않음에 유의하여야 한다.

따라서 재산적 가치가 없는 것은 재화의 범위에 포함하지 아니한다. 재산적 가치란 화폐가치로 환산 가능한 교환가치를 말하는데, 이용가치와 유상성을 모두 갖추어야 재산적 가치가 있다고 본다. 수표, 어음 등의 화폐대용증권은 그 자체가 재화로서 사업에 이용가치를 지니는 것이 아니고 교환수단에 지나지 않으므로 과세대상이 아니다. 그리고 출자자가 자기의 출자지분을 타인에게 양도하거나 법인 또는 공동사업자가 출자지분을 현금으로 반환하는 것은 재화의 공급에 해당하지 아니하는 것이나 법인 또는 공동 사업자가 출자지분을 현물로 반환하는 것은 재화의 공급에 해당한다.

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