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[1] The intention and the scope of applying the zero percent tax rate of a value added tax to trade between countries
[2] Whether the phrase ""payment shall be made in Korean currency through a foreign exchange bank"" set forth in subparagraph 1 of Article 26 (1) of the former Enforcement Decree of the Value-Added Tax Act is a recommended example of a payment method provided for the convenience of tax administration (negative)
[3] The legality of the General Rules associated with the former Value Added Tax Act (negative), and whether Rule 11-26-4 of the General Rules of the Value-Added Tax Act is the correct interpretation of subparagraph 1 of Article 26 (1) of the former Enforcement Decree of the Value-Added Tax Act (negative)
[4] Because the party adhering to a Distributorship Agreement with a foreign legal entity that does not have a place of business in Korea provided services in Korea to a domestic legal entity, as designated by the foreign legal entity, and because the party was paid through deducting and settling the amount that was owed to the foreign legal entity, the transaction in this case shall be subject to the zero percent tax rate as stipulated in the subparagraph 1 of Article 16 (1) of the Value-Added Tax Act.
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