전자출판물 면세 기준에 대한 자세한 내용은 무엇인가요?
Electronic publications are eligible for value-added tax (VAT) exemption if they meet all of the following criteria:
Form and Content: The publication must qualify as an electronic publication under Article 2, Section 4 of the "Act on the Promotion of Publication Industry." It should not be subject to the regulations of laws concerning music, video, or games (i.e., the "Music Industry Promotion Act," "Motion Pictures and Video Products Promotion Act," or "Game Industry Promotion Act").
Record Keeping: Essential information as prescribed by law, such as the author, publisher, publication date, price, publishing company, and catalog number, must be clearly indicated.
Identification Number: The publication must be assigned either an "identification number for the content identification system" under Article 23 of the "Content Industry Promotion Act" (e.g., a certification number from the Korea E-Publishing Association) or an International Standard Book Number (ISBN) under Article 21 of the "Library Act."
Unit of Supply: If supplementary materials like CDs, audio tapes, or video tapes are provided along with a book, the entire package is considered exempt from VAT as long as the primary item is the book.
Meeting these conditions ensures that VAT is not imposed on electronic publications, in accordance with Article 26 of the "Value-Added Tax Act" (Exemption for Supply of Goods and Services), its enforcement decrees and rules, and the criteria set forth by the Ministry of Culture, Sports and Tourism (Notices No. 2015-21 and 2008-7).
