법인에서 G80 장기 렌트 시 매입세액공제가 불가능한가요?

Generally, a G80 long-term rental for a corporation is unlikely to be eligible for Value Added Tax (VAT) input tax credit.

Here's why:

1. Vehicle Type: The G80 is typically classified as a luxury passenger vehicle. Under Korean VAT law, input tax credits are generally not allowed for expenses related to the purchase or lease of passenger vehicles with an engine displacement of 1,000cc or less, or vehicles designed for 9 or more passengers, or cargo vehicles.
2. Business Purpose vs. Personal Use: While a corporation might lease the G80 for business purposes, the nature of luxury passenger vehicles often leads to scrutiny regarding personal use by executives or employees. If the vehicle is deemed to be used for personal purposes, even partially, the input tax credit can be denied.

To be eligible for a VAT input tax credit on a leased vehicle, the vehicle must generally meet specific criteria, such as being a small-sized passenger car (under 1,000cc), a van (9-seater or more), or a cargo vehicle, and it must be used exclusively for business operations. The G80 typically does not fall into these categories.

Therefore, for a G80 long-term rental, a corporation would likely not be able to claim a VAT input tax credit.