VAT Report - Simplified Taxpayer tax_units previous_tax_period Amount balance Tax Amount tax 1. Filing Information KR_SFI 0 Tax Base and Output Tax KR_STBOT 1 Tax base before 2021.06.30 KR_STBB 2 (1) Electricity, gas, steam and water supply KR_SEGSW 3 balance tax_tags ST1a tax tax_tags ST1b (2) Retail trade. collection and wholesale of recycling materials and restaurants KR_SRTCW 3 balance tax_tags ST2a tax tax_tags ST2b (3) Manufacture, agriculture, forestry, fishing, accommodation, transportation and communications KR_SMGF 3 balance tax_tags ST3a tax tax_tags ST3b (4)Construction, leasing and other services KR_SCLO 3 balance tax_tags ST4a tax tax_tags ST4b Tax base after 2021.07.01 KR_STBA 2 (5) Retail trade. collection and wholesale of recycling materials and restaurants KR_SRTCWR 3 balance tax_tags ST5a tax tax_tags ST5b (6) Manufacture, agriculture, forestry, fishing and transport of parcels KR_SMAFFT 3 balance tax_tags ST6a tax tax_tags ST6b (7) Accommodations KR_SACC 3 balance tax_tags ST7a tax tax_tags ST7b (8) Construction, transporation and storage (excluding transportation of parcels), information and communication and other services KR_SCTSIC 3 balance tax_tags ST8a tax tax_tags ST8b (9) Finance and insurance related services, professional, scientific and technical activities (excluding photography and videotaping of events services), business facilities management and business support services, activities related to real estate and leasing KR_SFIPSCTB 3 balance tax_tags ST9a tax tax_tags ST9b Zero Rate KR_SZR 2 (10) Tax Invoice Issued KR_SZRTI 3 balance tax_tags ST10a (11) Others KR_SZRO 3 balance tax_tags ST11a (12) Tax received on inventory KR_STROI 2 tax external sum editable;rounding=0 (13) Total KR_STBOTT 2 balance aggregation KR_SEGSW.balance + KR_SRTCW.balance + KR_SMGF.balance + KR_SCLO.balance + KR_SRTCWR.balance + KR_SMAFFT.balance + KR_SACC.balance + KR_SCTSIC.balance + KR_SFIPSCTB.balance + KR_SZRTI.balance + KR_SZRO.balance tax aggregation KR_SEGSW.tax + KR_SRTCW.tax + KR_SMGF.tax + KR_SCLO.tax + KR_SRTCWR.tax + KR_SMAFFT.tax + KR_SACC.tax + KR_SCTSIC.tax + KR_SFIPSCTB.tax + KR_STROI.tax Tax reduction/exemption or deduction KR_STRED 1 Input tax invoice credit received KR_SITICR 2 (14) Received before 2021.06.30 KR_STICRB 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (15) Received after 2021.07.01 KR_STICRA 3 balance tax_tags ST15a tax tax_tags ST15b (16) Deemed input tax KR_SDIT 2 balance tax_tags ST16a tax tax_tags ST16b Tax invoice issued by purchaser KR_STIBP 2 (17) Received before 2021.06.30 KR_STIBPB 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (18) Received after 2021.07.01 KR_STIBPA 3 balance tax_tags ST18a tax tax_tags ST18b (19) Tax credits for electronic returns KR_STCER 2 tax external sum editable;rounding=0 (20) Tax credits for electronic invoice issuance KR_STCEII 2 tax external sum editable;rounding=0 Tax credits for credit card sales slip and etc issuance KR_STCCSS 2 (21) Received before 2021.06.30 KR_STCCSSB 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (22) Received after 2021.07.01 KR_STCCSSA 3 balance tax_tags ST22a tax tax_tags ST22b (23) Others KR_SITICRO 2 balance tax_tags ST23a tax external sum editable;rounding=0 (24) Total KR_SITICRT 2 tax aggregation KR_STICRB.tax + KR_STICRA.tax + KR_SDIT.tax + KR_STIBPB.tax + KR_STIBPA.tax + KR_STCER.tax + KR_STCEII.tax + KR_STCCSSB.tax + KR_STCCSSA.tax + KR_SITICRO.tax (25) Pre-paid tax amount for purchaser's special payment KR_SPTAPSP 1 tax external sum editable;rounding=0 (26) Estimated tax amount KR_SETA 1 tax external sum editable;rounding=0 (27) Additional tax amount KR_SATA 1 tax aggregation KR_SPT.tax (28) Tax payable after deduction (tax receivable) KR_STPAD 1 tax aggregation KR_STBOTT.tax - KR_SITICRT.tax - KR_SPTAPSP.tax - KR_SETA.tax + KR_SATA.tax 2. Tax Base Information KR_STBI 0 (29) KR_SBT1 1 balance tax_tags ST29a (30) KR_SBT2 1 balance tax_tags ST30a (31) Others(Import amount exemption) KR_SBTO 1 balance tax_tags ST31a (32) Total KR_SBTT 1 balance aggregation KR_SBT1.balance + KR_SBT2.balance - KR_SBTO.balance 3. Turnover of sales of VAT-free business KR_STOSVB 0 (33) KR_SBT3 1 balance tax_tags ST33a (34) KR_SBT4 1 balance tax_tags ST34a (35) Import amount exemption KR_SIAE 1 balance tax_tags ST35a (36) Total KR_STOSVBT 1 balance aggregation KR_SBT3.balance + KR_SBT4.balance - KR_SIAE.balance 4. Bank Account for Tax Refund KR_SBATR 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 5. Report for Business Closure KR_SRBC 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 6. Reciprocity of Zero Rate Tax KR_SRZRT 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 Only If Applicable KR_SOIA 1 Tax base after 2021.07.01 (5)~(9) KR_SOIAA 2 (5) Retail trade. collection and wholesale of recycling materials and restaurants KR_S5 3 (37) Tax Invoice Issued KR_S5TII 4 balance tax_tags ST37a (38) Tax invoice issued by purchasee KR_S5TIIP 4 balance tax_tags ST38a (39) Card or Cash Receipt Issued KR_S5TCCRI 4 balance tax_tags ST39a (40) Others KR_S5O 4 balance tax_tags ST40a (41) Total KR_S5T 4 balance aggregation KR_S5TII.balance + KR_S5TIIP.balance + KR_S5TCCRI.balance + KR_S5O.balance (6) Manufacture, agriculture, forestry, fishing and transport of parcels KR_S6 3 (42) Tax Invoice Issued KR_S6TII 4 balance tax_tags ST42a (43) Tax invoice issued by purchasee KR_S6TIIP 4 balance tax_tags ST43a (44) Card or Cash Receipt Issued KR_S6TCCRI 4 balance tax_tags ST44a (45) Others KR_S6O 4 balance tax_tags ST45a (46) Total KR_S6T 4 balance aggregation KR_S6TII.balance + KR_S6TIIP.balance + KR_S6TCCRI.balance + KR_S6O.balance (7) Accommodations KR_S7 3 (47) Tax Invoice Issued KR_S7TII 4 balance tax_tags ST47a (48) Tax invoice issued by purchasee KR_S7TIIP 4 balance tax_tags ST48a (49) Card or Cash Receipt Issued KR_S7TCCRI 4 balance tax_tags ST49a (50) Others KR_S7O 4 balance tax_tags ST50a (51) Total KR_S7T 4 balance aggregation KR_S7TII.balance + KR_S7TIIP.balance + KR_S7TCCRI.balance + KR_S7O.balance (8) Construction, transporation and storage (excluding transportation of parcels), information and communication and other services KR_S8 3 (52) Tax Invoice Issued KR_S8TII 4 balance tax_tags ST52a (53) Tax invoice issued by purchasee KR_S8TIIP 4 balance tax_tags ST53a (54) Card or Cash Receipt Issued KR_S8TCCRI 4 balance tax_tags ST54a (55) Others KR_S8O 4 balance tax_tags ST55a (56) Total KR_S8T 4 balance aggregation KR_S8TII.balance + KR_S8TIIP.balance + KR_S8TCCRI.balance + KR_S8O.balance (9) Finance eand insurance related services, professional, scientific and technical activities (excluding photography and videotaping of events services), business facilities management and business support services, activities related to real estate and leasing KR_S9 3 (57) Tax Invoice Issued KR_S9TII 4 balance tax_tags ST57a (58) Tax invoice issued by purchasee KR_S9TIIP 4 balance tax_tags ST58a (59) Card or Cash Receipt Issued KR_S9TCCRI 4 balance tax_tags ST59a (60) Others KR_S9O 4 balance tax_tags ST60a (61) Total KR_S9T 4 balance aggregation KR_S9TII.balance + KR_S9TIIP.balance + KR_S9TCCRI.balance + KR_S9O.balance Penalties KR_SP 2 (62) Failure to issue tax invoice KR_SFITI 3 balance external sum editable;rounding=0 tax aggregation KR_SFITI.balance * 0.005 Failure to issue e-tax invoice KR_SFIEI 3 (63) Delay of issuance KR_SFDOI 4 balance external sum editable;rounding=0 tax aggregation KR_SFDOI.balance * 0.01 (64) Failure of issuance KR_SFFOI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (65) Failure of reception KR_SFFOR 4 balance external sum editable;rounding=0 tax aggregation KR_SFFOR.balance * 0.005 Failure to aggregate summary of tax invoice KR_SFAGS 3 (66) Failure to submit KR_SFFS 4 balance external sum editable;rounding=0 tax aggregation KR_SFFS.balance * 0.005 (67) Delayed Submission KR_SFDS 4 balance external sum editable;rounding=0 tax aggregation KR_SFDS.balance * 0.003 Failure to file returns/under-reporting KR_SFFR 3 (68) Failure to submit (General) KR_SFFTSG 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (69) Failure to submit (Intentional) KR_SFFTSI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (70) Understatement/Excess Report (General) KR_SFURG 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (71) Understatement/Excess Report (Intentional) KR_SFURI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (72) Delayed Payment of tax KR_SDPOT 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (73) Credit for input tax confirmed by decision correction agency KR_SCIT 3 balance external sum editable;rounding=0 tax aggregation KR_SCIT.balance * 0.005 (74) Failure to report or under-reporting of tax base for zero-rating KR_SFTRUR 3 balance external sum editable;rounding=0 tax aggregation KR_SFTRUR.balance * 0.005 Special Taxation for Payment of Value-Added Tax by Purchasers KR_SSTPVTP 3 (75) Failure to use transaction account KR_SFTUTA 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (76) Delayed payment to the transaction account KR_SDPTA 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (77) Total KR_SPT 3 tax aggregation KR_SFITI.tax + KR_SFDOI.tax + KR_SFFOI.tax + KR_SFFOR.tax + KR_SFFS.tax + KR_SFDS.tax + KR_SFFTSG.tax + KR_SFFTSI.tax + KR_SFURG.tax + KR_SFURI.tax + KR_SDPOT.tax + KR_SCIT.tax + KR_SFTRUR.tax + KR_SFTUTA.tax + KR_SDPTA.tax