(1) A supply of goods shall be a delivery or transfer of goods based on any contractual or legal grounds.
(2) Matters necessary for the scope of supply of goods under paragraph (1) shall be prescribed by Presidential Decree.
Laws › Value-added Tax Act › SECTION 1 Transactions Subject to Taxation
Value-added Tax Act — Article 9 (Supply of Goods)
부가가치세법 제9조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.
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