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세금계산서

A2 noun #7,000 most common 6 min read

세금계산서

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Practice it Examples Notes & Tips 세금계산서 in 30 Seconds

Explanation 세금계산서 in your Level:

At the A1 level, you don't need to worry about the complex tax laws behind '세금계산서'. You should simply recognize it as a 'special paper for money' used in offices. Think of it like a receipt you get when you buy things for a company. Even though you might not use it yourself, you will see it in textbooks or hear it if you visit a Korean office. It is made of two basic words: '세금' (tax) and '계산서' (bill). If you see this word, just remember it's related to business and paying for things formally. You might see it on a sign in a store that says '세금계산서 발행 가능' which means 'We can give you a tax invoice.'

At the A2 level, you should understand that '세금계산서' is the standard way businesses in Korea track their spending and taxes. If you are learning Korean for work, this is a very important word. You should know how to ask for one: '세금계산서 발행해 주세요' (Please issue a tax invoice). You should also know that it's different from a simple receipt (영수증). A receipt is for people, but a 세금계산서 is for businesses. You will often hear this word when people talk about 'Hometax' (the Korean tax website) or when they are talking about buying expensive things for work, like a new laptop or office furniture.

At the B1 level, you should be familiar with the functional use of '세금계산서' in a professional setting. You should understand that it involves a 10% VAT (Value Added Tax) called '부가가치세'. You might need to explain why you need one: '회사 지출 증빙을 위해 세금계산서가 필요합니다' (I need a tax invoice for proof of company expenditure). You should also be aware of the '전자세금계산서' (Electronic Tax Invoice) which is sent via email. At this level, you should be able to handle basic communication regarding the issuance, such as providing your '사업자등록번호' (Business Registration Number) to the vendor so they can create the document for you.

At the B2 level, you should understand the legal and accounting implications of the '세금계산서'. This includes knowing the difference between '매입' (purchase) and '매출' (sales) invoices and how they affect the '부가세 신고' (VAT filing) every quarter or half-year. You should be able to discuss more complex situations, such as '수정세금계산서' (amended tax invoices) if a transaction is cancelled or the price changes. You should also understand the concept of '공급가액' (supply price) versus '세액' (tax amount). In a business meeting, you should be comfortable discussing whether a price includes VAT or if a 세금계산서 will be issued separately.

At the C1 level, you should have a comprehensive understanding of the '세금계산서' system within the framework of Korean Tax Law (법인세법 및 부가가치세법). This includes the technicalities of '발급 시기' (timing of issuance) and the penalties (가산세) for non-compliance or delayed issuance. You should be able to read and interpret a tax invoice fully, including the '비고' (remarks) section. You might also encounter discussions about '매입자발행 세금계산서', a special case where the buyer issues the invoice when the seller refuses to do so. Your vocabulary should extend to related legal terms like '과세표준' (tax base) and '세금탈루' (tax evasion) in the context of fraudulent invoices.

At the C2 level, you possess a near-native understanding of the strategic and systemic role of the '세금계산서' in the Korean economy. You can discuss the historical transition from paper to the digital 'Hometax' system and how it has reduced the 'underground economy' in Korea. You can analyze complex corporate tax cases involving '가공세금계산서' (fictitious invoices) and the forensic accounting methods used to detect them. You are capable of navigating the NTS Hometax interface fluently to manage business accounts, issue invoices, and file tax returns. You understand the nuances of international VAT refunds and how '세금계산서' documentation supports these claims in cross-border B2B transactions.

Practice it Examples Notes & Tips

세금계산서 in 30 Seconds

A 세금계산서 is a mandatory tax invoice for B2B transactions in South Korea, recording VAT.
It is primarily used by registered businesses to claim tax credits and ensure legal transparency.
Most are now issued electronically via the National Tax Service's Hometax system.
Failure to issue or receive one correctly can lead to significant financial penalties.

The term 세금계산서 (Se-geum-gye-san-seo) is a critical pillar of the South Korean economic and business landscape. At its core, it translates to 'Tax Invoice.' However, it is far more than just a simple bill. In the Korean Value Added Tax (VAT) system, this document serves as the primary legal evidence for transactions between registered business entities. When a company sells goods or services to another company, they are legally obligated to issue a 세금계산서 to verify the transaction amount and the associated VAT, which is typically 10% in Korea.

Etymology: The word is a compound noun: 세금 (Tax) + 계산서 (Invoice/Statement of Account). It literally means a statement used to calculate or record taxes.

In everyday business life, you will hear this word constantly in offices, accounting departments, and even in some retail settings where a business owner is making a purchase for their company. Since the early 2010s, Korea has transitioned almost entirely to the 전자세금계산서 (Electronic Tax Invoice) system, managed through the National Tax Service (NTS) portal known as 'Hometax.' This digital shift has made the term synonymous with automated business reporting and transparency.

거래가 완료되었으니 세금계산서를 발행해 드리겠습니다. (Now that the transaction is complete, I will issue a tax invoice for you.)

Understanding the timing of issuance is also vital. Usually, a 세금계산서 must be issued at the time the goods or services are delivered. If a business fails to issue one, or issues it late, they face significant penalties from the tax authorities. Therefore, the phrase '세금계산서 발행' (issuing a tax invoice) is often the final and most important step in a professional B2B deal.

Key Components: A standard 세금계산서 contains the supplier's and buyer's business registration numbers (사업자등록번호), the date of transaction, the supply price (공급가액), and the tax amount (세액).

이메일로 세금계산서를 보내주시면 바로 결제하겠습니다. (If you send the tax invoice via email, I will process the payment immediately.)

Using 세금계산서 correctly requires understanding the verbs that typically follow it. The most common verb is 발행하다 (to issue). In a formal business setting, you might also use 끊다 (to cut/issue), which is a more colloquial but very common way to say 'issue an invoice' among business owners.

Common Verb Pairings: 1. 발행하다 (To issue)
2. 요청하다 (To request)
3. 수취하다 (To receive/collect)
4. 수정하다 (To amend/correct)

When you are the buyer, you would say, "세금계산서 발행해 주세요" (Please issue a tax invoice). When you are the seller, you might say, "세금계산서 발행해 드렸습니다" (I have issued the tax invoice for you). If there was a mistake in the price or the business details, you would need a 수정세금계산서 (amended tax invoice).

부장님, 지난달 거래 건에 대한 세금계산서 처리가 완료되었습니다. (Manager, the tax invoice processing for last month's transaction has been completed.)

In more complex scenarios, you might talk about '매입세금계산서' (purchase tax invoice) and '매출세금계산서' (sales tax invoice). These distinctions are crucial for accountants when calculating the final VAT liability. If the amount of VAT on purchase invoices is higher than on sales invoices, the business gets a refund (환급).

법인 카드로 결제하시면 세금계산서를 따로 받으실 필요가 없습니다. (If you pay with a corporate card, you don't need to receive a separate tax invoice.)

You will encounter 세금계산서 primarily in professional environments. If you work in a Korean office, you will hear it during the end-of-month accounting rush. Accountants will shout across the room asking if all the 'tax invoices' for the quarter have been collected. It is the heartbeat of corporate finance in Korea.

Real-World Contexts: - Wholesale markets (like Dongdaemun) where business owners buy stock.
- Freelance contracts when a designer bills a client.
- Utility companies (electricity, gas) sending bills to businesses.

Another common place is at a local restaurant or cafe if you are having a business lunch. If you pay with cash and want to claim it as a business expense, you might ask for a '현금영수증' (cash receipt) for business purposes, but for larger services like consulting or construction, a 세금계산서 is mandatory. You'll hear phrases like "사업자 등록증 사본 보내주세요" (Please send a copy of your business registration certificate) because that information is needed to issue the 세금계산서.

국세청 홈택스에 접속해서 세금계산서를 확인해 보세요. (Please log in to the NTS Hometax and check the tax invoice.)

In the news, you might hear about '가공세금계산서' (fake tax invoices), which refers to the illegal practice of issuing invoices for transactions that never happened to evade taxes. This is a serious crime in Korea, highlighting how legally significant this single document is.

The most frequent mistake learners make is confusing 세금계산서 with a regular 영수증 (receipt) or a simple 계산서 (bill/invoice without VAT). While they all involve money and transactions, their legal functions are distinct.

Distinction Table: 영수증: A simple proof of payment for individuals.
계산서: Used for tax-exempt goods (like unprocessed food or books).
세금계산서: Used for VAT-taxable goods between businesses.

Another mistake is forgetting that only 'General Taxpayers' (일반과세자) can issue a 세금계산서. If you are a 'Simplified Taxpayer' (간이과세자), you generally cannot issue a 세금계산서, and this often causes confusion when small businesses deal with larger corporations. Learners often mistakenly ask a tiny mom-and-pop shop for a 세금계산서 when they should be asking for a 영수증.

틀린 표현: 영수증 대신 세금계산서를 편의점에서 주세요. (Wrong: Please give me a tax invoice at the convenience store instead of a receipt.)

Spelling can also be a minor hurdle. Some learners might confuse '계산서' (invoice) with '결제서' (payment document). Remember that '계산' means calculation/accounting. Also, ensure you don't confuse '발행' (issuance) with '발송' (sending). While you 'send' the invoice, the legal act is 'issuing' it.

Depending on the specific tax situation or the nature of the transaction, you might use different terms instead of 세금계산서. Understanding these nuances is key to sounding professional in a Korean business environment.

Related Terms: 1. 계산서 (Invoice/Bill): Identical in look but used for VAT-exempt (면세) items. If you buy books or fresh produce for your company, you get a '계산서', not a '세금계산서'.
2. 인보이스 (Invoice): Often used in international trade (import/export) instead of the Korean term.
3. 영수증 (Receipt): A general term for any proof of purchase.
4. 전표 (Voucher/Slip): An internal accounting term for recording transactions.

In modern times, the most common variation is 전자세금계산서. If someone asks, "종이로 드릴까요, 전자로 드릴까요?" (Should I give it to you in paper or electronic form?), they are referring to the medium of the 세금계산서. Most people prefer '전자' because it's automatically reported to the tax office.

면세 물품을 구매했기 때문에 세금계산서가 아닌 그냥 계산서를 받았습니다. (Since I bought tax-exempt goods, I received a regular invoice, not a tax invoice.)

When talking about the act of billing, you might hear 청구서 (bill/request for payment). While a 세금계산서 is a legal tax document, a 청구서 is simply a request for you to pay. Usually, you receive the 청구서 first, pay it, and then receive the 세금계산서 as proof for your taxes.

How Formal Is It?

Fun Fact

In the past, these were all hand-written on red or blue carbon paper. Red was for the seller, and blue was for the buyer. Now, it's all digital!

Pronunciation Guide

UK /se̞.ɡɯm.ɡje̞.san.sʰʌ/

US /seɪ.ɡʌm.ɡjeɪ.sɑːn.sɔːr/

The primary stress is usually on the first syllable '세' (Se), with secondary stress on '계' (gye).

Rhymes With

계산서 (Invoice) 명세서 (Statement) 신청서 (Application) 보고서 (Report) 계약서 (Contract) 통지서 (Notice) 증명서 (Certificate) 확인서 (Confirmation)

Common Errors

Pronouncing '계' (gye) as '게' (ge) – common even among natives, but 'gye' is the standard.
Mumbling the 'ㅁ' (m) in '세금', making it sound like '세근'.
Over-emphasizing the 'ㅅ' in '서' to sound like 'ss'.

Difficulty Rating

Reading 3/5

The word itself is easy, but the documents it appears on are full of difficult Hanja-based accounting terms.

Writing 4/5

Requires knowledge of business registration numbers and specific formal verbs.

Speaking 2/5

A very common phrase to memorize: '세금계산서 발행해 주세요'.

Listening 3/5

Often spoken quickly in office environments, sometimes shortened to '계산서'.

What to Learn Next

Prerequisites

세금 (Tax) 계산 (Calculation) 회사 (Company) 돈 (Money) 영수증 (Receipt)

Learn Next

부가가치세 (VAT) 사업자등록번호 (Business Registration Number) 국세청 (NTS) 회계 (Accounting) 법인 (Corporation)

Advanced

원천징수 (Withholding Tax) 종합소득세 (Global Income Tax) 연말정산 (Year-end Tax Settlement) 매입세액공제 (Input Tax Credit)

Grammar to Know

Noun + -를 통해 (Through/Via)

세금계산서를 통해 비용을 처리합니다.

Verb + -기 위해 (In order to)

세금계산서를 발행하기 위해 정보를 받았습니다.

Noun + -에 따라 (According to)

법에 따라 세금계산서를 발급해야 합니다.

Verb + -아/어 주시다 (Honorable favor)

세금계산서를 발행해 주셔서 감사합니다.

Noun + -처 (Place/Entity)

매출처와 매입처를 확인하세요.

Examples by Level

세금계산서를 주세요.

Give me the tax invoice.

Object marker -를 used with a noun.

이것은 세금계산서입니까?

Is this a tax invoice?

Polite question ending -입니까?

세금계산서가 있어요.

There is a tax invoice.

Subject marker -가 with existence verb 있어요.

세금계산서가 비싸요?

Is the tax invoice (amount) expensive?

Simple adjective usage.

세금계산서를 봐요.

Look at the tax invoice.

Present tense polite -아요/어요.

여기 세금계산서입니다.

Here is the tax invoice.

Formal ending -입니다.

세금계산서가 필요해요.

I need a tax invoice.

Adjective 필요하다 (to be needed).

세금계산서는 어디에 있어요?

Where is the tax invoice?

Location particle -에.

세금계산서를 발행해 주세요.

Please issue a tax invoice.

-아/어 주세요 (requesting a favor).

이메일로 세금계산서를 보냈어요.

I sent the tax invoice by email.

Instrumental particle -로 (by means of).

어제 세금계산서를 받았어요.

I received the tax invoice yesterday.

Past tense -았/었-.

세금계산서에 이름이 없어요.

There is no name on the tax invoice.

Location particle -에.

사업자 번호를 주시면 세금계산서를 드릴게요.

If you give me the business number, I'll give you the tax invoice.

Conditional -(으)면.

세금계산서를 뽑을 수 있어요?

Can you print the tax invoice?

Ability potential -(으)ㄹ 수 있다.

이 영수증은 세금계산서가 아니에요.

This receipt is not a tax invoice.

Negative -이/가 아니에요.

세금계산서를 다시 써 주세요.

Please write the tax invoice again.

Adverb 다시 (again).

세금계산서 발행을 요청하려고 전화했습니다.

I called to request the issuance of a tax invoice.

Purpose -(으)려고.

전자세금계산서가 아직 도착하지 않았습니다.

The electronic tax invoice has not arrived yet.

Negation -지 않다.

법인 카드로 결제하면 세금계산서가 필요 없나요?

If I pay with a corporate card, do I not need a tax invoice?

Question ending -나요?

세금계산서에 부가가치세가 포함되어 있나요?

Is the VAT included in the tax invoice?

Passive state -어 있다.

이번 달 세금계산서를 모두 모아 주세요.

Please collect all of this month's tax invoices.

Quantifier 모두 (all).

세금계산서 발행 시기는 언제입니까?

When is the timing for issuing the tax invoice?

Noun 시기 (timing).

그 회사는 세금계산서를 늦게 발행하는 편이에요.

That company tends to issue tax invoices late.

Descriptive tendency -는 편이다.

세금계산서 정보가 틀려서 수정해야 합니다.

The tax invoice information is wrong, so it must be corrected.

Obligation -해야 하다.

공급가액과 세액이 세금계산서에 정확히 기재되었는지 확인하세요.

Check if the supply value and tax amount are correctly recorded on the tax invoice.

Indirect question -는지 확인하다.

전자세금계산서를 발행하려면 공인인증서가 필요합니다.

To issue an electronic tax invoice, an official certificate is required.

Conditional purpose -(으)려면.

세금계산서 합계표를 국세청에 제출해야 합니다.

The summary table of tax invoices must be submitted to the National Tax Service.

Compound noun 합계표 (summary table).

매입 세금계산서 누락으로 인해 가산세를 낼 수도 있습니다.

You might have to pay a penalty due to missing purchase tax invoices.

Reason -으로 인해.

면세 사업자는 세금계산서 대신 계산서를 발행해야 합니다.

Tax-exempt business owners must issue an invoice instead of a tax invoice.

Substitution - 대신.

세금계산서를 제때 발행하지 않으면 불이익이 있을 수 있습니다.

If you don't issue the tax invoice on time, there may be disadvantages.

Adverb 제때 (on time).

이 거래는 세금계산서 발행 대상이 아닙니다.

This transaction is not subject to tax invoice issuance.

Noun 대상 (subject/target).

수정 세금계산서를 발행하는 절차를 알려주시겠어요?

Could you tell me the procedure for issuing an amended tax invoice?

Polite request -주시겠어요?

재화의 공급 시기에 세금계산서를 발급하는 것이 원칙입니다.

In principle, tax invoices should be issued at the time of supply of goods.

Noun phrase -는 것 (the act of).

가공 세금계산서를 수수하는 행위는 엄격히 처벌받습니다.

The act of exchanging fictitious tax invoices is strictly punished.

Formal verb 수수하다 (to exchange/receive and give).

매입자발행 세금계산서 제도를 통해 권익을 보호받을 수 있습니다.

You can protect your interests through the buyer-issued tax invoice system.

Particle -를 통해 (through).

세금계산서상의 등록번호와 사업자 등록증을 대조해 보았습니다.

I cross-checked the registration number on the tax invoice with the business registration certificate.

Suffix -상 (on/within the context of).

위탁 판매의 경우 수탁자가 세금계산서를 대리 발행할 수 있습니다.

In the case of consignment sales, the consignee can issue the tax invoice on behalf of the consignor.

Noun 위탁 (consignment).

세금계산서 발급 의무를 위반할 경우 세무 조사의 대상이 됩니다.

If you violate the obligation to issue tax invoices, you will be subject to a tax audit.

Conditional -ㄹ 경우.

선발행 세금계산서가 유효하려면 대금 지급이 선행되어야 합니다.

For a pre-issued tax invoice to be valid, payment must be made in advance.

Passive -되어야 하다.

영세율 적용 대상 거래는 세금계산서에 세율이 0%로 표시됩니다.

For transactions subject to zero-tax rate, the tax rate is displayed as 0% on the tax invoice.

Noun 영세율 (zero-tax rate).

조세범 처벌법에 따라 허위 세금계산서 작성은 중범죄로 간주됩니다.

According to the Punishment of Tax Evaders Act, creating false tax invoices is considered a felony.

Passive -로 간주되다.

전자세금계산서 인프라 구축은 한국 조세 행정의 투명성을 획기적으로 높였습니다.

The establishment of electronic tax invoice infrastructure has drastically increased the transparency of Korean tax administration.

Adverb 획기적으로 (drastically/groundbreakingly).

매출처별 세금계산서 합계표의 불부합 사유를 소명해야 합니다.

You must explain the reasons for the discrepancy in the summary table of tax invoices by customer.

Formal verb 소명하다 (to explain/justify).

역발행 세금계산서는 매입자가 작성하여 매출자의 승인을 받는 방식입니다.

Reverse-issued tax invoices are prepared by the buyer and approved by the seller.

Noun 역발행 (reverse issuance).

세금계산서의 필요적 기재사항이 누락되면 매입세액 공제를 받을 수 없습니다.

If the mandatory entries on a tax invoice are missing, you cannot receive a deduction for input VAT.

Adjective 필요적 (mandatory/necessary).

국세청의 빅데이터 분석 시스템은 부정한 세금계산서 흐름을 실시간으로 포착합니다.

The NTS's big data analysis system captures fraudulent tax invoice flows in real-time.

Verb 포착하다 (to capture/detect).

수정사유 발생 시 지체 없이 수정세금계산서를 발급하여 리스크를 관리해야 합니다.

When a reason for amendment occurs, you must issue an amended tax invoice without delay to manage risk.

Idiom 지체 없이 (without delay).

글로벌 스탠다드에 부합하는 세금계산서 시스템은 외국인 투자 유치에도 긍정적인 영향을 미칩니다.

A tax invoice system that meets global standards has a positive impact on attracting foreign investment.

Phrase 영향을 미치다 (to influence).

Common Collocations

세금계산서를 발행하다

세금계산서를 끊다

전자세금계산서

수정세금계산서

세금계산서 합계표

매입세금계산서

매출세금계산서

세금계산서 역발행

세금계산서 발급 시기

세금계산서 미발행

Common Phrases

세금계산서 발행해 주세요

— Please issue a tax invoice. Used when buying things for a business.

결제 끝났으니 세금계산서 발행해 주세요.

전자세금계산서로 보내주세요

— Please send it as an electronic tax invoice. Standard request for email delivery.

종이 말고 전자세금계산서로 보내주세요.

사업자등록증 보내드릴게요

— I will send you my business registration certificate. Needed to create the invoice.

세금계산서 발행을 위해 사업자등록증 보내드릴게요.

부가세 별도인가요?

— Is VAT separate? Often asked before requesting a tax invoice.

이 가격에 부가세 별도인가요?

세금계산서 끊어 드릴까요?

— Shall I issue a tax invoice for you? A seller's polite offer.

사장님, 세금계산서 끊어 드릴까요?

이메일 주소 알려주세요

— Please tell me your email address. Used for sending electronic invoices.

세금계산서 보낼 이메일 주소 알려주세요.

수정해야 할 것 같아요

— I think I need to amend it. Used when there's an error on the invoice.

세금계산서 금액을 수정해야 할 것 같아요.

홈택스에서 확인하세요

— Check it on Hometax. Where electronic invoices are stored.

발행했으니 홈택스에서 확인하세요.

매입 증빙이 필요해요

— I need proof of purchase. The reason for asking for a tax invoice.

회사 제출용으로 매입 증빙이 필요해요.

가산세가 무서워요

— I'm afraid of the penalty tax. Why people are careful with tax invoices.

세금계산서 늦게 발행하면 가산세가 무서워요.

Often Confused With

세금계산서 vs 영수증

A receipt for individuals. It doesn't allow a business to claim VAT back as easily as a 세금계산서.

세금계산서 vs 계산서

An invoice for tax-exempt items. It looks similar but has no VAT (세금) component.

세금계산서 vs 청구서

A bill asking for money. A 세금계산서 is proof that the money (and tax) was exchanged.

Idioms & Expressions

"세금계산서를 가공하다"

— To fabricate a tax invoice. Refers to illegal tax evasion.

그 회사는 세금계산서를 가공하다 적발되었습니다.

Legal/News

"종이 세금계산서 시대"

— The era of paper tax invoices. Referring to the past before digitization.

종이 세금계산서 시대는 이제 끝났습니다.

Historical/Business

"세금계산서 폭탄"

— A 'tax invoice bomb'. Receiving a massive amount of invoices at once, usually at the end of a period.

분기 말이라 세금계산서 폭탄을 맞았어요.

Colloquial/Office

"가짜 세금계산서"

— A fake tax invoice. Similar to fabricated ones.

가짜 세금계산서 판매가 기승을 부리고 있습니다.

News

"세금계산서로 장난치다"

— To 'play around' with tax invoices. Using them for dishonest accounting.

세금계산서로 장난치면 감옥 갑니다.

Informal/Warning

"발행을 미루다"

— To delay issuance. Often a sign of poor management.

자꾸 발행을 미루면 신뢰가 깨집니다.

Business

"세금계산서 맞추기"

— Matching tax invoices. The process of reconciling sales and purchases.

오늘 밤은 세금계산서 맞추기를 해야 해요.

Accounting

"세금계산서가 꼬이다"

— Tax invoices getting tangled. When accounting records become confusing or incorrect.

반품 때문에 세금계산서가 꼬였어요.

Colloquial/Accounting

"세금계산서 한 장에 울고 웃다"

— Crying and laughing over a single tax invoice. Highlighting its importance for small businesses.

소상공인은 세금계산서 한 장에 울고 웃습니다.

Literary/Journalistic

"철저한 세금계산서 관리"

— Thorough management of tax invoices. A sign of a healthy company.

그 기업은 철저한 세금계산서 관리로 유명합니다.

Formal

Easily Confused

세금계산서 vs 현금영수증

Both are for tax proof.

현금영수증 is for cash payments. 세금계산서 is for any business transaction, often paid via bank transfer.

현금으로 내면 현금영수증을 받고, 회사 대 회사면 세금계산서를 받아요.

세금계산서 vs 거래명세서

Both list transaction details.

거래명세서 is a detailed list of items for the buyer's reference; it has no legal tax standing on its own.

거래명세서로 물건을 확인하고, 세금계산서로 세금 신고를 합니다.

세금계산서 vs 카드전표

Both act as tax proof.

A credit card slip (카드전표) can act as a 세금계산서, so you don't usually need both.

카드로 긁으면 세금계산서를 따로 안 받아도 돼요.

세금계산서 vs 견적서

Both are business documents.

견적서 is a quote before the sale. 세금계산서 is after the sale.

견적서를 먼저 받고, 나중에 세금계산서를 발행합니다.

세금계산서 vs 납부서

Both related to taxes.

납부서 is a form used to actually pay the tax to the bank/government.

세금계산서를 모아서 부가세를 계산한 뒤 납부서로 돈을 냅니다.

Sentence Patterns

N을/를 발행하다

세금계산서를 발행해요.

N을/를 요청하다

세금계산서 발행을 요청합니다.

N이/가 필요하다

세금계산서가 필요해요.

N으로 인해 V

세금계산서 누락으로 인해 벌금을 냈어요.

N에 기재되다

세금계산서에 금액이 기재되었습니다.

N을/를 소명하다

세금계산서 불일치를 소명해야 합니다.

N에 부합하다

규정에 부합하는 세금계산서입니다.

N을/를 간주하다

허위 세금계산서를 범죄로 간주합니다.

Word Family

Nouns

세금 (Tax)

계산서 (Invoice/Bill)

전자세금계산서 (Electronic Tax Invoice)

수정세금계산서 (Amended Tax Invoice)

매입세금계산서 (Purchase Tax Invoice)

매출세금계산서 (Sales Tax Invoice)

Verbs

발행하다 (To issue)

발급하다 (To issue/grant)

수취하다 (To receive)

수정하다 (To amend)

누락하다 (To omit/miss)

부가가치세 (VAT)

사업자등록번호 (Business Registration Number)

국세청 (National Tax Service)

홈택스 (Hometax)

영수증 (Receipt)

How to Use It

frequency

Extremely frequent in professional and B2B contexts.

Common Mistakes

Asking for a 세금계산서 at a grocery store. → Ask for a '현금영수증' (cash receipt) or '계산서'.
Grocery stores often sell tax-exempt items, and individuals don't need tax invoices.
Using '영수증' when you mean '세금계산서' in a corporate meeting. → Use '세금계산서'.
In business, precision matters. A receipt might not be enough for a 10% VAT refund.
Spelling it '세금계산서' as '세금계선서'. → 세금계산서 (Gye-san).
계산 (calculation) uses 'ㅏ', not 'ㅓ'.
Thinking a 세금계산서 is the same as a 청구서. → A 청구서 is a bill; a 세금계산서 is a tax document.
You pay based on a 청구서, but you report to the government based on a 세금계산서.
Issuing a 세금계산서 without adding 10% VAT. → Always include the 10% VAT unless it is a zero-rate export.
A tax invoice by definition includes the 'tax' (VAT).

Tips

Check Business Numbers

Always double-check the recipient's business registration number. A single wrong digit means the tax office won't recognize the expense, leading to problems for your client.

Use a Dedicated Email

Many Korean companies have a specific email address just for tax invoices, often starting with 'tax@' or 'bill@'. Always ask for this specific address.

The 10th is the Deadline

Remember the number 10. You must issue previous month's invoices by the 10th of the current month. Don't be late!

Hometax is Your Friend

Get familiar with the NTS Hometax website. It allows you to see all invoices issued to your business number automatically.

발행 vs 발급

Both mean 'issuance'. In casual business conversation, '발행' is more common. In legal documents, '발급' is often used. They are interchangeable in most contexts.

VAT Negotiation

When getting a price quote, always ask 'VAT 포함인가요?' (Is VAT included?). Some sellers give a low price then add 10% later when you ask for a 세금계산서.

No Fake Invoices

Never agree to issue a tax invoice for someone else's transaction. The Korean government uses advanced AI to track suspicious patterns.

Necessary Items

A valid invoice must have: Supplier info, Buyer's business number, Date, Supply Value, and Tax Amount.

Professionalism

Sending a 세금계산서 promptly after payment is a sign of a professional and well-organized business in Korea.

Colloquialism '끊다'

Don't be confused if a boss says '세금계산서 하나 끊어'. They mean 'issue/write' one, not 'cut' it.

Memorize It

Mnemonic

Think of 'Se-geum' as 'Say, Gum!' (paying tax is sticky like gum) and 'Gye-san-seo' as 'G-Sun-Saw' (The sun saw my calculation).

Visual Association

Imagine a formal document with a big red stamp that says 'TAX' and a 10% symbol next to a business registration card.

Word Web

Tax (세금) Invoice (계산서) Business (사업) Money (돈) Law (법) Government (정부) Email (이메일) Accounting (회계)

Challenge

Try to find a 세금계산서 the next time you are in a Korean office. Look for the '사업자번호' (Business Number) on the top left.

Word Origin

Composed of Sino-Korean roots: '稅金' (세금) meaning 'tax' and '計算書' (계산서) meaning 'calculation document' or 'invoice'.

Original meaning: A document used to calculate and report taxes for a specific transaction.

Sino-Korean (Hanja)

Cultural Context

Be careful when asking for a 세금계산서 at very small markets; they might not be registered to issue them and could get defensive about taxes.

In English-speaking countries, we usually just say 'Tax Invoice' or 'VAT Invoice'. The Korean system is more centralized through the national 'Hometax' portal.

NTS Hometax (The portal where all invoices are managed) Tax Day in Korea (VAT filing seasons in January and July) K-Drama 'Chief Kim' (Features office accounting and invoice drama)

Practice in Real Life

Real-World Contexts

At a Wholesale Market

세금계산서 발행 가능한가요?
부가세 포함 가격인가요?
사업자등록증 여기 있습니다.
이메일로 보내주세요.

In a Corporate Office

이번 달 세금계산서 정리 다 됐나요?
수정세금계산서 발행해야 합니다.
홈택스에서 세금계산서 조회해 보세요.
매입 세금계산서가 하나 빠졌어요.

With a Freelancer

개인 사업자라 세금계산서 발행 가능합니다.
세금계산서 끊어 드릴까요?
입금 확인 후 세금계산서 보내드릴게요.
주민번호로 세금계산서 발행해 주세요.

Tax Filing Season

세금계산서 합계표를 작성하세요.
누락된 세금계산서가 없는지 확인하세요.
종이 세금계산서는 직접 입력해야 합니다.
전자세금계산서는 자동으로 집계됩니다.

Customer Service Call

세금계산서가 안 왔는데요.
이메일 주소가 틀린 것 같아요.
세금계산서 재발행 부탁드립니다.
사업자 번호가 변경되었습니다.

Conversation Starters

"실례합니다, 혹시 세금계산서 발행이 가능한가요?"

"세금계산서 발행을 위해 사업자등록증 사본이 필요합니다."

"부가세 10%를 별도로 내야 세금계산서가 나오나요?"

"전자세금계산서는 보통 며칠 이내에 발행되나요?"

"세금계산서 금액에 오타가 있는데 수정해 주실 수 있나요?"

Journal Prompts

오늘 회사에서 세금계산서를 처음 발행해 본 경험을 써보세요.

한국의 전자세금계산서 시스템이 편리한 이유에 대해 생각해보세요.

세금계산서와 영수증의 차이점을 비즈니스 관점에서 설명해보세요.

세금계산서 발행을 잊어버려서 곤란했던 상황을 상상해보고 해결책을 써보세요.

왜 국가에서 세금계산서 발행을 의무화하는지 자신의 의견을 적어보세요.

Frequently Asked Questions

10 questions

아니요, 세금계산서는 기본적으로 사업자 간의 거래에서 사용됩니다. 개인이 물건을 살 때는 영수증이나 현금영수증을 받습니다. 다만, 개인이 사업자 등록을 준비 중이라면 주민등록번호로 받을 수도 있습니다.

전자세금계산서는 인터넷(홈택스 등)을 통해 발행되며 국세청에 자동으로 전송됩니다. 종이세금계산서는 직접 종이에 작성하여 전달하며, 나중에 수동으로 신고해야 합니다. 현재 법인과 일정 매출 이상의 개인사업자는 전자가 의무입니다.

전자세금계산서라면 홈택스에서 언제든지 다시 조회하고 출력할 수 있습니다. 종이세금계산서라면 발행자에게 연락하여 사본을 요청해야 합니다.

불가능합니다. 세금계산서는 부가가치세(10%)가 거래되었다는 증빙이므로, 세금계산서를 발행하려면 원칙적으로 부가세를 포함한 금액을 결제해야 합니다.

일반적으로 재화나 용역을 공급한 날이 속하는 달의 다음 달 10일까지 발행해야 합니다. 이 기한을 넘기면 가산세가 부과됩니다.

계약의 해제, 반품, 금액의 증감, 또는 기재 사항에 오류가 발견되었을 때 발행합니다.

판매자(발행자)는 반드시 사업자 등록이 되어 있어야 합니다. 구매자는 사업자 등록 전이라면 주민등록번호로 수취할 수 있습니다.

면세 물품(쌀, 채소, 책 등)은 부가세가 없으므로 '세금계산서'가 아닌 '계산서'를 발행해야 합니다.

수출하는 물품 등에 대해 0%의 세율을 적용하여 발행하는 세금계산서입니다. 세금은 0원이지만 거래 증빙을 위해 발행합니다.

일정 기간 동안 발행하거나 받은 세금계산서의 내용을 요약한 표입니다. 부가세 신고 시 반드시 제출해야 합니다.