• Proceedings of the CALSEC Conference
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• 2003.09a
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• pp.261-267
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• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• Journal of KIISE:Computing Practices and Letters
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• v.16 no.2
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• pp.157-162
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• 2010

Previous process for issuing and messaging tax-invoice needs too much cost and has risky problems such as loss or forgery. A rule for an electronic tax-invoice can make up for the weak points. In the tax-invoice system based on web environment, the messaging electronic tax-invoices is more important than the issuing it. Therefore, a messaging system should be developed for submitting tax-invoice efficiently and safely. In this paper, we implement an electronic tax-invoice messaging system based on Hermes 2 which is an open source framework for electronic document messaging.

• The Journal of the Korea Contents Association
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• v.9 no.11
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• pp.27-36
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• 2009

Standard electronic tax invoice is a document standard for electronically exchanging tax invoices, which have been used in the form of paper for proofing business transactions. This standard focuses on the aspect of exchanging electronic documents between businesses and between businesses and NTS(National Tax Service), so it is limited in expressing semantics and contexts of financial information explicitly and economically for reusing them after their exchanges. Above all, it is needed to consider that they can be employed to various applications of businesses including financial reporting and auditing because they contain basic financial information about taxes and that they are reported to NTS. In this perspective, this paper compares and analyzes how to compose standard electronic tax invoice documents in XBRL with concrete examples, focused on the expressability and applicability, and discusses the possibility of XBRL-based standard electronic tax invoices.

• The Journal of Society for e-Business Studies
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• v.16 no.3
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• pp.263-274
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• 2011

The KEC XML Electronic Tax Invoice v3.0 which is a typical example of XML document was developed in 2009 according to the amendment of the Value Added Tax Law in 2008 that obliged all the corporation business to issue tax invoices electronically and submit them to the National Tax Service. The issue and submission of those tax invoices has been implemented since Jan. 2011 through a pilot test in 2010. It has some differences in aspect of standard, developing subject, technologies, and operation with the previous version of it. Above all, it is the first case of the XML document being developed based on international standard and methodologies and distributed nationally. This study aims to guide the future development of same kinds of standard XML document by arranging the development and distribution processes of XML Tax Invoice comprehensively.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• The Journal of Society for e-Business Studies
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• v.23 no.1
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• pp.1-22
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• 2018

The value chain has been utilized as a strategic tool to improve competitive advantage, mainly at the enterprise level and at the industrial level. However, in order to conduct value chain analysis at the enterprise level, the client companies of the parent company should be classified according to whether they belong to it's value chain. The establishment of a value chain for a single company can be performed smoothly by experts, but it takes a lot of cost and time to build one which consists of multiple companies. Thus, this study proposes a model that automatically classifies the companies that form a value chain based on actual transaction data. A total of 19 transaction attribute variables were extracted from the transaction data and processed into the form of input data for machine learning method. The proposed model was constructed using the Random Forest algorithm. The experiment was conducted on a automobile parts company. The experimental results demonstrate that the proposed model can classify the client companies of the parent company automatically with 92% of accuracy, 76% of F1-score and 94% of AUC. Also, the empirical study confirm that a few transaction attributes such as transaction concentration, transaction amount and total sales per customer are the main characteristics representing the companies that form a value chain.

• Journal of Food Hygiene and Safety
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• v.27 no.2
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• pp.194-201
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• 2012

Facing a number of global food-related accidents, the concept and system for food traceability have been designed and introduced in many countries to manage the food-safety risks. To connect and harmonize the various food traceability-information in food traceability system according to the food supply chain, the coding system of identification-number for food-traceability has to be standardized. The GTIN (Global Trade Item Number) barcode system which has been globally standardized and implemented, is reviewed with the mandatory food-labeling regulation in expiration date of processed foods. The integration of GTIN-13 bar-code system for food-traceability is a crucial factor to expand its function in the food-related industrial areas. In this literature, the standard coding system of identification-number for food-traceability is proposed with 20 digit coding number which is combined with GTIN-13 bar-code (13 digit), expiration date (6 digit), and additional classification code (1 digit). This proposed standard coding system for identification-number has a several advantages in application for prohibiting the sale of hazard goods, food-recall, and inquiring food traceability-information. And also, this proposed coding system could enhance the food traceability system by communicating and harmonizing the information with the national network such as UNI-PASS and electronic Tax-invoice system. For the global application, the identification-number for food-traceability needs to be cooperated with the upcoming global standards such as GTIN-128 bar-code and GS1 DataBar.