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Reconstruction of Standard Electronic Tax Invoices in XBRL

XBRL을 사용한 표준 전자세금계산서의 재구성

  • 김형도 (한양사이버대학교 경영학부)
  • Published : 2009.11.28

Abstract

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.

Keywords

Tax Invoice;XBRL;Electronic Document;Business Reporting

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