Article 1 (Purpose)

This policy shall be referred to as the company and its damda members (hereinafter referred to as "members").The objective is to prescribe sound tax obligations and all procedures and requirements for operations conducted on the company's e-commerce site (www.damda.com) (hereinafter referred to as "damda").

 

Article 2 (Definition of Terms)

  1. Definitions of terms used in this policy include.
    1) Tax managers: To ensure that business operators handle other necessary matters, such as reporting, payment, refund, etc. of VAT, so that they may be designated under the statutes related to VAT;
    It refers to the person who prescribes.
    2) Taxable data: means personal information, sales data, etc. provided by the company to the taxing institution to secure the tax revenue of the members generated on damda for a certain period of time.
    3) Cash receipt
    - refers to a receipt issued by the company to the buyer on behalf of the member for cash transactions concluded on damda.
      - means a receipt other than the tax invoice issued to a member for the service fee that the company charges to a member.
  2. The definition of terms in this policy not defined in paragraph (1) shall be based on the terms and conditions of purchase/sales service and general transaction practices.

 

Article 3 (Provide of Taxation Data)
The company may provide taxable data of its members to the National Tax Service at the request of the relevant laws, such as the Framework Act on National Taxation, and the taxation authority.

 

Article 4 (Issuance of Cash Receipts)

  1. The company issues a cash receipt to the buyer on behalf of the member for cash transactions concluded by damda.
  2. In the case of the preceding paragraph, the company may issue a cash receipt on behalf of the member even if the buyer does not request it at the request of the taxation authorities, and the details thereof shall be
    Notify members and buyers of the IRS cash receipt website (http://www.taxsave.go.kr/)) respectively.

 

Article 5 (Evidence of Service Fees)

The company issues a tax invoice or cash receipt for the member's imposition of damda service fee every month.


Article 6 (Company Immunity)
The Company shall not be liable for any taxes, etc. imposed by the taxable data duly provided under the relevant laws.


Article 7 (Court of competent jurisdiction).
Where a lawsuit is filed against a dispute between the company and its members in connection with the tax policy operated by the company, the court in charge of the location of the company's headquarters shall be the court in agreement.


Article 8 (Preliminary)

  1. If there is a change in the procedures and other matters for tax management operated by the tax policy, the company may temporarily or permanently modify or suspend them after prior notice through damda.
  2. A member shall not transfer his/her rights and obligations under this policy to a third party without the consent of the company.
  3. Changes in the company's policies, amendments to statutes, or public institutions prepared additionally by agreement between the parties in connection with these terms and conditions;
    According to the guidelines, the company's announcement to its members through damda constitutes part of the damda tax policy.