韓國費用合規檢查指南 Korea Expenses Compliance Check Guidelines

韓國費用合規檢查指南內容包括:

增值稅格式VAT Invoice Format and requirements
境外非薪資扣繳義務Non-Salary withholding Tax for oversea
境內非薪資扣繳義務Non-Salary withholding Tax for Intra-Countries
費用報銷限額Corporate Income Tax, Expenses Limitations
費用報銷稅前列支憑證 Corporate Income Tax, Expenses Compliance with tax laws

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韓國增值稅格式VAT Invoice Format and requirements

(1) 發票規定- Invoicing Requirement
提供貨物或服務的企業必須出具符合韓國增值稅法第32（1）條規定的發票。
發票應作爲增值稅進項稅額抵扣的依據，並作爲計算應支付的增值稅金額的依據。
如未就應稅企業提供的貨物或服務開具納稅發票，顧客可開具自開賬單的增值稅發票，但須經國家稅務部門官員確認。
《增值稅法》第33條和《增值稅執行令》第71條規定，如果認爲發放增值稅發票不切實際或不必要，則免除提供增值稅發票的一般要求。豁免適用於，例如：

• 除非收件人要求開具發票；
• 企業停業期間自我供應貨物和服務以及用品；
• 個人使用的物品；
• 商業目的的捐贈；
• 零評級貨物和服務；
• 外國供應商提供的企業對消費者的電子服務，這些供應商進行第10.1節所述的簡化增值稅登記。

關於未開具增值稅發票罰款的信息，見第11.2節。

An entrepreneur who supplies nonexempt goods or services is required to issue an invoice meeting the requirements of Article 32(1) of the South Korean VAT Law.
The invoice is required to support a claim for input VAT credits and serves as the basis for calculating the VAT amount payable.
If a taxable customer is not issued a tax invoice for goods or services supplied by a taxable entrepreneur, the customer may issue a self-billed VAT invoice, subject to a National Tax Service officer’s confirmation.
The general requirement to provide a VAT invoice is waived under Article 33 of the VAT Law and Article 71 of the VAT Enforcement Decree if its issuance is deemed to be impracticable or unnecessary. For example, waivers apply to:

•  Retailers, unless the recipient requests an invoice;
•  Self-supplies of goods and services, and supplies in the course of a business closure;
•  Goods for personal use;
•  Donations for a business purpose;
•  Various zero-rated goods and services; and
•  Business-to-consumer electronic services by foreign suppliers who make a simplified VAT registration are described in Section 10.1.

For information about penalties for failure to issue a VAT invoice, see Section 11.2.

(2) 形式和資訊-Form and Information
增值稅發票通常必須包含指定的資訊, 包括供應商和收件者的註冊登記號和姓名、供應價格和增值稅金額以及簽發日期。
公司納稅人必須以電子方式開具發票。
A VAT invoice must generally contain specified information, including the registration number and name of the supplier and recipient, the value of the supply and VAT amount, and the date of issue.
Corporate taxpayers are required to issue invoices electronically.

一般要求-General Requirements

《增值稅法》第32條和《增值稅執行法令》第67(2) 條必須包括以下資訊:

• 供應商和收件者的註冊號、姓名和位址;
• 供應價格和增值稅金額;
• 發票的簽發日期;
• 供應商和接受者的業務類型(行業);
• 供應說明;
• 供應的單價和數量;
• 供貨日期;
• 交易類型。

The following information must be included under Article 32 of the VAT Law and Article 67(2) of the VAT Enforcement Decree:

•  Registration number, name, and address of the supplier and recipient;
•  Value of the supply and the VAT amount;
•  Date of issue of the invoice;
•  Business type (industry) of both supplier and recipient;
•  Description of the supply;
•  Unit price and quantity of the supply;
•  Date of supply;
•  Type of transaction.

Electronic Invoicing-電子發票

根據《增值稅法》第32條, 公司納稅人必須以電子方式開具發票。
根據《增值稅執行法令》第68條, 如果前一年每個營業地的用品價值至少為3億韓元, 電子發票也必須由個別納稅人開具。
其他納稅人可選擇以電子方式開具發票。
開電子發票的納稅人還必須在電子發票簽發後的第二天將開具電子發票的清單轉交國家稅務局。

Corporate taxpayers are required to issue invoices electronically under Article 32 of the VAT Law.
Under Article 68 of the VAT Enforcement Decree, electronic invoices must also be issued by individual taxpayers, if the value of their supplies for each place of business for the preceding year was at least three hundred million South Korean won.
Other individual taxpayers may elect to issue invoices electronically.
Taxpayers issuing e-invoices must also transmit the list of issued e-invoices to the National Tax Service on the day after the e-invoices are issued.

Simplified VAT Receipts 簡化的增值稅收據

某些企業家出具的是簡化的增值稅收據, 而不是《增值稅法》第36條和《增值稅執行令》第73條規定的增值稅發票, 例如:需要繳納簡化稅收的小型企業家，和從事某些活動的企業家包括零售、食品服務和客運在內的行業。
Certain entrepreneurs issue simplified AT receipts, rather than VAT invoices under Article 36 of the VAT Law and Article 73 of the VAT Enforcement Decree, for example, small entrepreneurs are subject to simplified taxation, and entrepreneurs are engaged in certain sectors including retail, food services, and passenger transportation.

境外非薪資扣繳義務Non-Salary withholding Tax for oversea

向境外公司支付收入的組織，必須在支付時扣繳公司所得稅，並在下月的10號以前將扣繳的稅款繳交。

(1) 股息Dividends —

在韓國，支付給非居民的股息通常以22%的實際稅率（20%的全國稅率加上地方所得稅，相當於全國稅率的10%）在稅源地徵稅。
預扣稅率可以通過稅收協定予以降低。
In South Korea, dividends paid to a nonresident are generally taxable at source at an effective rate of 22 percent (a 20 percent national rate plus local income tax charged at 10 percent of the national rate).
The withholding tax rate may be reduced by a tax treaty.

(2) 利息Interest —

對於非韓國居民，利息收入的扣繳率爲22%（20%的全國稅率加上地方所得稅，按全國稅率的10%徵收）。
但是，國家、地方政府或韓國公司發行的債券的實際利率爲15.4%（全國稅率爲14%，外加地方所得稅，按國家稅率的10%徵收）。
如果韓國政府或本國公司在韓國境外發行外幣債券，則不得在韓國扣留利息。預扣稅率可以通過稅收協定予以降低。
Interest income is withheld at an effective rate of 22 percent (a 20 percent national rate plus local income tax charged at 10 percent of the national rate) for non-residents of South Korea.
However, interest from bonds issued by the State, local government, or a South Korean corporation will be withheld at an effective rate of 15.4 percent (a 14 percent national rate plus local income tax charged at 10 percent of the national rate).
In cases where the Korean government or a domestic corporation issues foreign currency bonds outside of Korea, the interest must not be withheld in Korea. The withholding tax rate may be reduced by a tax treaty.

(3) 權利金Royalties —

韓國企業向外國公司支付國內資源使用費，必須按22%的實際稅率（20%的全國稅率加上地方所得稅，按全國稅率的10%徵收）扣繳稅款。
預扣稅率可以通過稅收協定予以降低。
South Korean companies paying domestic source royalties to foreign corporations must withhold tax at an effective rate of 22 percent (a 20 percent national rate plus local income tax charged at 10 percent of the national rate).
The withholding tax rate may be reduced by a tax treaty.

(4) 服務Services —

個人服務 Personal Services

對於外國公司在韓國提供的個人服務，向外國公司付款的韓國實體必須預扣稅後付款。
支付個人服務或向外國公司支付其他收入的公司，必須按22%的實際稅率預扣所得稅（20%的全國稅率加上地方所得稅，按全國稅率收取10%），除非韓國和外國公司居住國之間的稅收條約降低了扣繳稅率，或者通過法律降低預扣稅率。
即使個人服務在韓國境外提供，根據稅務條約的規定，將使用包括科學技術和商業管理在內的專業知識的個人服務，視爲在韓國提供的服務，則適用3.3%預扣稅。
如果支付款項不屬於韓國的一個常設機構（PE），這是最終稅。
不過，如果外國收款人在韓國有個人收入，或者付款被定性爲適用的稅務條約所規定的商業利潤，可根據最終公司所得稅負債抵扣稅款。

South Korean entities making payments to foreign corporations for personal services provided in South Korea by the foreign corporation are required to withhold the payments.
Accordingly, if personal services are provided outside Korea, the payments must not be withheld.
Companies paying for personal services or paying other income to foreign companies must withhold tax t an effective rate of 22 percent (a 20 percent national rate plus local income tax of 10 percent charged on the national rate) unless the withholding tax rate is reduced by a tax treaty between South Korea and the state where the foreign companies reside or the withholding rate is reduced by law.
Even if the personal services are provided outside Korea, in cases where personal services using professional knowledge including scientific technology and business management are treated as being provided in Korea under the provision of a tax treaty, 3.3 percent withholding tax is applicable.
Where the payments are not attributable to a permanent establishment (PE) in South Korea, this is a final tax.
Where, however, the foreign recipient has a PE in South Korea, or the payment is characterized as business profits under an applicable tax treaty, the withholding tax is creditable against the final corporate income tax liability.

管理和技術事務 Managerial and Technical Services
向外國公司支付某些服務（例如，管理或技術服務）的款項可能被定性爲營業收入。
這吸引了實際稅率爲2.2%的代扣稅（佔總支付額的2%，再加上按該稅率徵收的10%的地方所得稅），這些服務供應商要麼在韓國沒有資產淨值，要麼是與其在韓國的私人股本無關。
或者，這種支付可能被定性爲特許權使用費收入（按22%的實際稅率預扣所得稅——見第5.3節）。
對服務付款的定性將取決於若干因素，例如所提供的服務的性質和執行服務所花費的時間。
Payments to a foreign company for certain services (e.g., managerial or technical services) may instead be characterized as business income. This attracts withholding tax at an effective rate of 2.2 percent (2 percent of the gross payment, plus 10 percent local income tax charged on that rate) where the service provider either has no PE in South Korea or the payments are not connected with its PE in South Korea.
Alternatively, such payments may be characterized as royalty income (which is subject to withholding tax at an effective rate of 22 percent—see Section 5.3).
The characterization given to payments for services will depend on a number of factors, such as the nature of the services performed and the time spent in performing them.

向韓國公司派遣員工的款項 Payments to Companies Dispatching Employees to South Korean Companies

根據《所得稅法》，自2019年1月1日起，韓國公司如果符合以下條件，就必須對付給將員工派往韓國公司的外國公司的服務費（或就業收入）預扣19%的稅：

• 數額條件：付給派遣僱員的外國公司的服務費總額每年超過20億韓圓；
• 成交量狀況：韓國公司上一財年的銷售額爲1500億韓圓或更高，或上一會計年度韓國公司的總資產額是5000億或以上；及
• 業務類型情況：該韓國公司的業務類別屬於航空運輸、建築、科技、造船或金融服務業務。

With effect from January 1, 2019, under the Income Tax Act, a South Korean company that meets the following conditions is required to withhold 19 percent tax on service fees (or employment income) paid to a foreign company dispatching its employees to the South Korean company:

•  payment amount condition: total service fees paid to foreign companies that dispatch employees exceed 2 billion won per annum.
•  business volume condition: sales revenue amount of the South Korean company in the previous fiscal year is 150 billion won or greater, or total asset amount of the South Korean company in the previous fiscal year is 500 billion won or greater; and
•  business type condition: business category of the South Korean company falls under air transportation, construction, science and technology, shipbuilding, or financial services business.

費用報銷稅前列支憑證 Corporate Income Tax, Expenses Compliance with tax laws
一般來說，正常業務過程中發生的費用可以扣除，但需符合稅前列支單據的要求。
公司爲提供的貨物或服務支出超過3萬韓元，必須有合格的證明。
如信用卡銷售憑單、現金收據、稅務發票以及儲存在公司企業資源規劃系統中的憑證和發票。
該公司須保存這些文件5年。
如果公司沒有適當的證據，對支付金額處以2%的罰款。

Corporate-Deductions
http://www.taxsummaries.pwc.com/ID/Korea-Corporate-Deductions
In general, expenses incurred in the ordinary course of business are deductible, subject to the requirements for documentary support.
A corporation’s disbursements of more than KRW 30,000 for goods or services provided are required to be supported by qualifying evidence, such as credit card sales vouchers, cash receipts, tax invoices, and those vouchers and invoices stored in the company’s enterprise resource planning (ERP) system.
The corporation is required to maintain these documents for five years. If the corporation fails to maintain proper evidence, a 2% penalty shall be levied on the amount of disbursement.

費用報銷限額- Corporate Income Tax, Expenses Limitations

公司車輛費用扣除額 Deduction of company car expense
對於提供給官員或僱員（無論是擁有的還是租賃的）的公司車輛，經修正的共同體獨立交易法包括了公司必須有適當的運營記錄或足夠的證據以要求扣除。
公司車輛的車輛使用費限每年限制在1500萬韓元，用於CIT的目的。
此外，對私人使用的部分，不允許扣除公司車輛的費用，包括折舊。
For company cars provided to officers or employees (whether owned or leased), the amended CITL includes requirements for a company to have appropriate operation records or sufficient evidence to claim the deduction.
The vehicle usage fee of a company car is limited to KRW 15 million annually for CIT purposes. In addition, the deduction of company car expenses, including depreciation, shall be disallowed for the portion of private use.

員工薪酬 Employee remuneration
包括薪資、工資、津貼、獎金、退休金、養老金、膳食和住房津貼，以及所有其他各種補貼、付款和補償，只要是合理的，對僱員的報酬沒有法定限制。
外國僱員的報酬是根據其僱用合同確定的。
There is no statutory limit for employee remuneration as long as it is reasonable, which includes salaries, wages, stipends, bonuses, retirement payments, pensions, and meal and housing allowances, as well as all other kinds of subsidies, payments, and compensation.
The remuneration of foreign employees is determined according to their engagement contracts.

國民年金費用 Pension expense
僱用一名或多名僱員的僱主必須爲其僱員留出遣散費或退休金。固定繳款和固定福利是退休養老金制度的兩種現有方案。
在存款保障計畫下，僱主支付的保費可在支付時扣除，而存保計畫的扣除額則有限額。
Employers hiring one or more employees are required to set aside severance pay or retirement pensions for their employees. Defined contribution (DC) and defined benefits (DB) are the two available schemes for the retirement pension system. Under the DC scheme, the premiums paid by the employer are deductible upon payment, while deductions for the reserve under the DB scheme are subject to a limit.

董事薪酬 Payment for directors
付給董事的超過公司章程或股東大會確定數額的獎金不得扣除。
此外，付給董事的超過稅法規定數額的離職福利不得扣除。
Bonuses paid to directors in excess of the amount determined in the articles of incorporation or at a shareholders’ meeting, etc. are not deductible. Also, severance benefits paid to directors in excess of the amount prescribed in the tax law are not deductible.

交際費用 Entertainment expenses
費用必須有公司信用卡憑證、現金發票或增值稅發票作爲支持，方可扣除。此外，超過稅收限制的交際費不可扣除。

Entertainment expenses must be supported by corporate credit card vouchers, cash invoices, or VAT invoices in order to be deductible. In addition, the entertainment expenses in excess of the tax limit are not deductible.

保險費用 Insurance premiums
如果商業企業是上市受益人，支付給保險公司的保險費可以扣除。
受益人爲僱員的保險費也可扣除；但是，他們被視爲僱員的工資，並根據勞動收入（這不包括僱主承擔的解僱保險費或社會保險稅）。
Insurance premiums paid to an insurance company are deductible if the business enterprise is the listed beneficiary. Insurance premiums for which the beneficiary is the employee are also deductible; however, they are treated as salaries for the employees and are subject to WHT on earned income (this excludes the severance insurance premium or social security taxes that are borne by employers).

罰款、滯納金 Fines and penalties
罰款、滯納金和欠繳稅款的利息不得扣除。
Fines, penalties, and interest on underpayment of taxes are not deductible.

國外關連方費用 Payments to foreign affiliates
有了足夠的證明文件，並根據獨立原則，支付給外國子公司的利息、版稅和管理費可扣除用於CIT的目的。
根據該協議，外國關聯方向境內公司收取的管理費可以扣除，必須滿足下列條件：

• 必須根據服務提供者在服務事務前簽訂的協議提供服務。
• 服務的提供可以通過服務的明細表、服務說明、提供服務的公司及其僱員的描述、所發生的費用的詳細說明以及其他佐證文件來加以覈實。
• 公司必須能夠通過外國子公司提供的服務來預測公司的額外利潤或降低成本。
• 所提供服務的費用應符合公平交易標準。

With sufficient supporting documentation and under the arm’s-length principle, interest, royalty, and management service fees paid to foreign affiliates are deductible for CIT purposes.
Under the LCITA, the following conditions must be met in order for a management service fee charged by a foreign-related party to a domestic company to be deductible:

• The services must be provided based on an agreement entered into by the service provider prior to the service transaction.
• The provision of the service can be verified by a schedule of services, description of services, description of the company providing services and its employees, detailed explanation of expenses incurred, and other supporting documentation.
• A company must be able to anticipate the company’s additional profit or reduced expense through the services provided by a foreign affiliate.
• Payment for the provided services should be consistent with arm’s-length standards.

折舊與攤銷 Depreciation and amortization

所有用於產生收入的不動產、廠場和設備（ PP & E ），包括建築物、機械和車輛的折舊允許作為 CIT 的扣除。
一般而言，為購買、製造或建造 PP & E 而取得的債務利息必須資本化，直到 PP & E 開始運作。
這不適用於與擴大或改善現有 PP & E 相關的利息。在提交年度 CIT 申報表時，必須向稅務機關提交固定資產、總價值（包括資本化利息）、資產使用壽命和當年折舊費用的詳細清單。

稅法允許下列方法計算折舊：
工廠和建築物以外的有形固定資產的直線法或餘額遞減法。
廠房、建築物和無形資產的直線法。
服務輸出或直線法挖掘權利。
採礦用有形固定資產的服務產出法、遞減平衡法或直線法。
在用直線法確定折舊時，資產的殘值視為零。但是，如果採用餘額遞減法，則需要 5 %的殘值。
折舊方法的變更必須事先得到稅務機關的批准，只有在特殊情況下（即兩個採用不同折舊法的公司合併）才能得到批准。
雖然稅法規定了每類資產的標準使用年限，但固定資產的使用年限可以根據納稅人的選擇按標準使用壽命的 25 %增減。選定的折舊方法和使用年限應一致適用。
而且，納稅人可以在標準使用年限的 50 %以內申請變更使用年限，這需要稅務機關的批准。

Depreciation of all property, plant, and equipment (PP&E), which includes buildings, machinery, and vehicles, used to generate income is allowed as a deduction for CIT.
Generally, interest on debt acquired to purchase, manufacture, or construct PP&E must be capitalized until the PP&E is operational.
This does not apply to the interest associated with the expansion or improvement of existing PP&E. A detailed list of fixed assets, gross values (including capitalized interest), the useful lives of the assets, and the current year’s depreciation charge must be submitted to the tax authorities when filing the annual CIT return.

The tax law allows the following methods for calculating depreciation:

• Straight-line or declining-balance method for tangible fixed assets, other than plant and buildings.
• Straight-line method for plant, buildings, and intangible assets.
• Service-output or straight-line method for mining rights.
• Service-output, declining-balance, or straight-line method for tangible fixed assets used in mining.

In determining depreciation using a straight-line method, the salvage value of the assets is regarded as zero. However, where the declining-balance method is used, 5% salvage value is required.
Changes in the depreciation method must be approved by the tax authorities in advance, and such approval may only be obtained in exceptional cases (i.e. merger between two corporations having different depreciation methods).
Although the tax law specifies the standard useful lives for each type of asset, the useful life of a fixed asset can be increased or decreased by 25% of the standard useful life at the taxpayer selection.
The elected depreciation method and useful life should be consistently applied.
Also, a taxpayer can apply for a change to the useful life within 50% of the standard useful life, which requires approval from tax authorities.

資產的標準使用年限和選擇使用年限範圍見下表：
The standard useful life and the scope of elective useful life for assets are provided in the following tables:

請注意，用於特定行業的機器和設備的使用壽命應不同，從 4 年（例如制袋）到 20 年（如供水服務）。
Note that machinery and equipment used for specific industries shall be subject to different useful lives from four years (e.g. bag manufacturing) to 20 years(e.g. water supply service).

商譽Goodwill

為稅務目的的可攤銷商譽被定義為“除包括在業務轉讓中的轉讓資產外，經對價轉讓的價值，通過考慮轉讓方的商業溢價因素進行估值，如許可/許可、法律特權、地理優勢、商業秘密、信用、聲譽、交易夥伴等”。
商譽應當在五年內以直線法攤銷。
Amortisable goodwill for tax purposes is defined as ‘value transferred with consideration, apart from transferred assets included in business transfer, evaluated by taking into account business premium factors of the transferor such as permission/license, legal privileges, geographical advantages, business secrets, credit, reputation, transaction partners, etc. Goodwill shall be amortized over five years using the straight-line method for tax purposes.

開辦費用 Start-up expenses

開辦費用，如公司註冊費用、創始人工資、註冊費和稅費，如果這些費用按照公司章程記錄並實際支付，並取得相關發票憑證，則可以扣除。
Start-up expenses, such as incorporation expenses, founders’ salary, and registration fees and taxes, are deductible if the expenses are recorded per the articles of incorporation and are actually paid.

利息費用 Interest expenses

只要有關貸款用於商業目的，在正常經營過程中發生的利息可予扣除。但是，一般規則也有一些例外，如下：

• 如果向外國股東借款，或在外國股東付款擔保下向第三方借款，超過有關外國股東權益的 2 倍，將不允許支付有關超額部分的已付利息和貼現費，並進一步作為股息支付。
• 債權人不詳的債券。
• 受益人不明的債券和證券。
• 建設貸款和購地貸款、購進固定資產貸款，直至資產取得或完成之日止，必須作為資產成本的一部分予以資本化，並在資產使用年限內計提折舊。完成或取得日期後的利息可在發生時扣除。
• 與非經營性資產或借給關聯方的資金有關的貸款利息。
• 支付給境外關聯公司的利息費用，超過境內公司計提折舊前應納稅所得額的 30 %。

Interest incurred in the ordinary course of business is deductible as long as the related loan is used for business purposes. There are, however, a number of exceptions to the general rule, as follows:

• If borrowings from a foreign shareholder, or from a third party under a payment guarantee by the foreign shareholder, exceed two times the equity of the relevant foreign shareholder, the paid interest and discount fee as to the relevant excessive portion will be disallowed and further treated as a dividend payment.
• Debenture for which the creditor is unknown.
• Bonds and securities on which recipient of the interest is unknown.
• Construction loans and loans for the purchase of land and fixed assets up to the date on which the assets are acquired or completed must be capitalized as a part of the cost of the asset and depreciated over the life of the asset. Interest after the date of completion or acquisition is deductible as incurred.
• Interest on loans related to non-business purpose assets or funds loaned to related parties.
• Interest expense paid to an overseas related company that exceeds 30% of taxable income before depreciation and interest of the domestic company.

**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2021年10月摘要。
隨著時間推移，法規會發生變化，不同情況會有不同的選擇。
在選擇選項之前，請與我們聯系或諮詢您信任的專業人士。
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