1. 질의내용 요약
○ My name is ○○○ and I have had the pleasure in the last four years to serve in the Israeli Embassy as a First Secretary. In this fascinating time Israeli relations have improved dramatically. The initialing of a Double Taxation Avoidance treaty only last month is a clear sign of these strong ties.
○ It has come to my attention only lately that as a foreign diplomat in Korea I am entitled to a VAT exemption on my electric bill and telephone bill (enclosed please find an article published in the Korea Herald on June 13). Unfortunately I was not aware of this information previously.
○ Upon learning of this information I have contacted KEPCO and KOREA TELECOM and asked them to check possibility of getting a refund for the VAT which I have mistakenly paid throughout my stay in Korea. I am told by both companies that they are not familiar with this procedure and would appreciate if you could look into this matter and inform me on the Tax office's position on this issue and how can a refund by received.
2. 관련 조세 법령 (법률, 시행령, 시행규칙, 기본통칙)