KR101053097B1 - Apparatus and method for issuing electronic tax invoice - Google Patents

Abstract

According to embodiments of the present invention, an electronic tax invoice may be issued in association with the IRS server through a network. An item for the electronic tax invoice is input, and an electronic tax invoice is generated based on the item for the electronic tax invoice. The electronic tax invoice is electronically signed based on the supplier's authorized authentication information and the electronic tax invoice. The signed electronic tax invoice is sent to the IRS server.

Electronic Tax Invoice

Description

Apparatus and method for issuing electronic tax invoices {APPARATUS AND METHOD FOR ISSUING ELECTRONIC TAX INVOICE}

Embodiments of the present invention relate to the issue of an electronic tax invoice. More specifically, embodiments of the present invention relate to an apparatus and method for issuing an electronic tax invoice.

A tax invoice is a statutory receipt for the exchange of goods and services between businesses that provide the value of supply and value added tax. Most tax invoices are now issued on handwritten paper. Such paper receipts are inconvenient to store and there is a risk of being lost or changed during storage. In addition, in order to issue a tax invoice in the form of a paper receipt (hereinafter referred to as a "beneficiary") or to report it to the IRS, it is necessary to use a person's mail or postage. And, the paper receipt can be easily changed or altered. These points cause the supplier (referred to as a "supplier") to hesitate or falsely report, and therefore, the IRS prevents the omission of the tax invoice and requires a lot of administrative power to judge the authenticity. to be.

Meanwhile, with the development of computing devices and the widespread use of networks, various kinds of documents are being exchanged in the form of electronic documents online. Electronic documents can be created on a computing device, stored electronically and exchanged electronically, which is convenient and hassle-free. However, electronic documents are easily accessible and there is a risk of being forged or tampered with during transmission.

Accordingly, there is a need for a method of issuing, maintaining, issuing, and filing tax invoices more conveniently, there is no risk of tampering with the details of tax invoices, and a method of issuing a tax invoice that promotes fair tax with less burden on the operator.

An object of the present invention is to provide an apparatus and method for electronically issuing, issuing and submitting a tax invoice.

According to an embodiment of the present invention, the electronic tax invoice can be issued in association with the IRS server through the network. An electronic tax invoice item may be input, and an electronic tax invoice may be generated based on the electronic tax invoice item. The electronic tax invoice may be electronically signed based on the supplier's authorized authentication information and the electronic tax invoice. The electronic signed electronic tax invoice may be transmitted to the IRS server.

In this embodiment, the electronic tax invoice may be transmitted to the IRS server according to a predetermined cycle.

In this embodiment, the electronically signed electronic tax invoice may be sent to the beneficiary.

According to an embodiment of the present invention, the electronic tax invoice including the authorized authentication information of the supplier and the electronic signature may be received through the network. Based on the authorized authentication information of the supplier, the electronic signature can be verified.

According to one embodiment of the present invention, an electronic tax invoice can be issued through a network using a computer / telephone. A request can be made to the IRS server (ARS system), and data (input guide) for the input screen can be received from the IRS server. Through the input screen (according to the input guidance), the item for the electronic tax invoice can be received and transmitted to the IRS server (ARS system), and the notification of issuance of the electronic tax invoice can be received.

According to an embodiment of the present invention, the electronic tax invoice can be inquired using a computer / telephone. A connection request can be made to the IRS server (ARS system), and data (inquiry guide) on the inquiry screen can be received from the IRS server (ARS system). Through the inquiry screen (in accordance with the inquiry guide), the item for inquiry of the electronic tax invoice can be received and transmitted to the IRS server (ARS system), and the inquiry details of the electronic tax invoice can be received.

Embodiments of the present invention can provide the following advantages.

First, a supplier may conveniently issue an electronic tax invoice through various devices such as an electronic tax invoice issuing device, a computer, a credit card terminal, or a telephone.

Second, suppliers can issue electronic tax invoices as electronic documents, which is convenient because they don't have to write them down.

Third, since the tax invoice is stored in an electronic database (DB) in the form of an electronic document, there is no inconvenience in keeping paper receipts and the risk of loss or loss of documents.

Fourth, because the electronic tax invoice can be issued electronically through the network, there is no need for suppliers or recipients to use in person or mail to issue the tax invoice.

Fifth, since the electronic tax invoice can be submitted electronically to the IRS through the network, there is no need to use in person or mail to submit the tax invoice.

Sixth, because the electronic tax invoice is digitally signed, the document can be tampered with during transmission, thereby preventing the problem of harm or crime.

Seventh, the electronic tax invoice is encrypted and securely transmitted to the IRS, thereby preventing problems due to document tampering.

Eighth, the electronic tax invoice must be submitted to the IRS once it is issued, which can prevent tax evasion and facilitate taxation.

Ninth, you can easily check the details of the electronic tax invoice on the IRS server with a computer or a telephone.

Hereinafter, with reference to the drawings will be described an embodiment of the present invention.

1 is a block diagram of an electronic tax calculation system according to an embodiment of the present invention. The electronic tax invoice system 100 may include various devices 120, 130, 140, 142, and 150 that interoperate with the network 110, and the IRS server 160. In one embodiment, the network 110 shown in FIG. 1 is a wired network such as a local area network (LAN), the Internet, a cable, a telephone line, a telephone modem, or the like, a mobile communication network, Bluetooth, WiFi, WiMAX, Wibro, or a wireless LAN. It may include, but is not limited to, any two-way communication network including a wireless network or a combination thereof.

In one embodiment, the supplier (business) issues and stores the electronic tax invoice using the electronic tax invoice issuing device 120, and the device of the IRS server 160 and the beneficiary (business) through the network 110 (not shown). E-tax invoice can be sent. The electronic tax invoice issuing device 120 includes a device that is certified to have passed a test from a predetermined institution such as the Korea Electronic Commerce Agency, for example, whether it has a predetermined processing function according to the standard electronic tax invoice development guideline. can do. The function of the electronic tax invoice issuing device 120 will be described later with reference to FIGS. 2 and 3.

In one embodiment, the electronic tax invoice issuing apparatus 120 may configure at least a part of a server of an application service provider (ASP) for issuing the electronic tax invoice in a specialized manner. In one embodiment, the electronic tax invoice issuing apparatus 120 may configure at least a part of a server of an enterprise resource planning (ERP) provider having its own electronic tax invoice issuing system. In one embodiment, the electronic tax invoice issuing apparatus 120 may constitute at least a portion of the National Tax Service server 160.

In one embodiment, the supplier may issue the electronic tax invoice by connecting to the electronic tax invoice issuing device 120 through the network 110 with the computer 130. In this case, the electronic tax invoice issuing device 120 may transmit the electronic tax invoice to the IRS server 160 and the recipient's device through the network 110 on behalf of the supplier. In one embodiment, the supplier may issue an electronic tax invoice by connecting to the IRS server 160 via the network 110 with the computer 130. The computer 130 shown in FIG. 1 may include any computing device capable of transmitting and receiving data and performing arithmetic processing via the network 110, such as a PC, laptop, or netbook.

In an embodiment, the supplier may issue an electronic tax invoice through the credit card terminal server 142 with the approval of the credit card service provider server 140. In this case, the credit card provider server 140 may transmit the electronic tax invoice issued to the IRS server 160 through the network 110 on behalf of the supplier.

In one embodiment, the provider may issue an electronic tax invoice by connecting to the ARS system of the IRS server 160 via the network 110 including the telephone line to the telephone 150. When the electronic tax invoice is issued, the ARS system of the IRS server 160 may notify the supplier's telephone 150 of the issuance by, for example, voice guidance. In this case, the beneficiary can access the IRS server 160 through the network 110 using any computer (not shown) to inquire and confirm the details of the issued electronic tax invoice. The telephone 150 shown in FIG. 1 may be any transmitting / receiving device capable of connecting to the ARS system of the IRS server 160 through a network 110 including a telephone line, such as a landline telephone, a wireless telephone, a mobile phone, or a mobile terminal. It may include.

In one embodiment, the beneficiary may receive and store the electronic tax invoice issued by the supplier through the network 110 using the electronic tax invoice issuing apparatus 120. The beneficiary may verify the electronic signature of the supplier included in the electronic tax invoice received from the electronic tax invoice issuing device 120.

In one embodiment, the beneficiary may access the IRS server 160 through the network 110 with the computer 130 to inquire and confirm the details of the electronic tax invoice issued to the beneficiary.

In one embodiment, the beneficiary may access the ARS system of the IRS server 160 through the network 110 including the telephone line to the telephone 150 to inquire and confirm the details of the electronic tax invoice issued to the beneficiary. The inquiry details may be confirmed by voice guidance through, for example, the handset of the telephone 150.

According to an embodiment of the present invention, the supplier may conveniently issue the electronic tax invoice through various devices such as an electronic tax invoice issuing device, a computer, a credit card terminal, or a telephone.

According to an embodiment of the present invention, the supplier may issue an electronic tax invoice as an electronic document, so it is not necessary to have a manual.

According to an embodiment of the present invention, the supplier and the recipient keep the tax invoice in the form of an electronic document in an electronic database (DB), so there is no inconvenience in keeping the paper receipt and risk of loss or loss of the document.

According to one embodiment of the present invention, since the tax invoice can be issued electronically, there is no need to use in person or mail for issue.

According to one embodiment of the present invention, the tax invoice can be submitted electronically to the IRS, so there is no hassle of having to use in person or mail for submission.

According to one embodiment of the present invention, it is possible to prevent tax evasion and facilitate taxation in that an electronic tax invoice is necessarily submitted to the IRS.

2 is a block diagram of an electronic tax invoice issuing apparatus according to an embodiment of the present invention. In one embodiment, the electronic tax invoice issuing apparatus 200 may constitute at least a part of the electronic tax invoice issuing apparatus 120 illustrated in FIG. 1.

As shown in FIG. 2, the electronic tax invoice issuing apparatus 200 may include an input unit 210 for receiving an electronic tax calculation item from a user. In an embodiment, the input unit 210 may receive payment information such as account information, sum of supply value, and commodity information such as supply item name, quantity, unit price, etc., as an item for electronic tax calculation. In one embodiment, the input unit 210 may be implemented as a keyboard, a mouse, a touch pad, or any input device capable of receiving an electronic tax invoice item from a user.

In one embodiment, the electronic tax invoice issuing apparatus 200 may further include an electronic tax invoice generator 220 that generates an electronic tax invoice based on the electronic tax calculation item received from the input unit 210. In one embodiment, the electronic tax invoice generator 220 may generate the electronic tax invoice in the form of an electronic document according to a predetermined standardization structure. For example, the electronic tax invoice generator 220 may generate the electronic tax invoice in XML according to the schema structure of the standard electronic tax invoice. The schema structure of the standard electronic tax invoice includes management information, digital signature, basic information, tax invoice information (account / payment information) and product information. Each information is referred to Table 1-7, and the digital signature will be described later.

Items of Management Information in the Standard Electronic Tax Invoice Item name Length (digits) Remarks Service control number 24 Identification system managed by ASP provider or ERP system Operator Management Number 24 Identification system granted to the issued electronic tax invoice Date of Issue 14 Date of creation of electronic signature and date of issuance of electronic tax invoice

Item of basic information in standard electronic tax invoice Item name Length (digits) Remarks Approval number 24 IRS Identification System: Creation Date (8 digits) + IRS Registration Number (8 digits) + Serial Number (8 digits) Date of issue 8 Electronic Tax Invoice Date: Year (4 digits) + Month (2 digits) + Day (2 digits) Tax Invoice Type 4 Type (2 digits): 01 (tax invoice), 02 (correction tax invoice), 03 (invoice), 04 (correction invoice) +
Classification (2 digits): 01 (general), 02 (zero tax rate), 03 (subtrust), 04 (import), 05 (zero tax rate trust) Receipt / billing 2 01 (receipt), 02 (billing) Revision code 2 Reason for revision: 01 (error, correction), 02 (change in supply value), 03 (return), 04 (cancellation of contract), 05 (post-domestic credit card) Remarks 150 Can be used up to three times Import Tax Invoice Information See Section 3.2.3.1 of the Standard Tax Invoice Development Guide

Account Information-Supplier's Item of Tax Invoice Information in Standard Electronic Tax Invoice Item name Length (digits) Remarks Company Registration Number 13 Business number 4 IRS Granted Account Identification Code Mutual 70 representative's name 30 address 150 Business 40 Sectors 40 Department name 40 Name of person in charge 30 Contact phone number 20 Contact email 40

Account Information-Recipient's Item of Tax Invoice Information in Standard Electronic Tax Invoice Item name Length (digits) Remarks Company Registration Number 13 Business Registration Number Classification Code 2 01 (business registration number), 02 (resident registration number), 03 (foreigner) Business number 4 IRS Granted Account Identification Code Mutual 70 representative's name 30 address 150 Business 40 Sectors 40 Department in Charge 1 40 Contact name1 30 Contact Phone Number 1 20 Contact Email 1 40 Department in Charge 2 40 Person in charge 2 30 Contact Phone Number 2 20 Contact email 2 40

Payment information of the tax invoice information in the standard electronic tax invoice-the amount of each item by payment method Item name Length (digits) Remarks Payment method code 2 10 (cash), 20 (check), 30 (bill), 40 (trauma) Price 18

Billing Information-Summary of Tax Invoice Information in Standard Electronic Tax Invoice Item name Length (digits) Remarks Total Supply Value 18 Total tax amount 18 The total amount 18

Item of product information in standard electronic tax invoice Item name Length (digits) Remarks Serial Number 2 Representation of the product information repetition count (01-99) Supply date 8 Year (four digits) + month (two digits) + day (two digits) Item name 100 standard 60 Remarks 100 Quantity 12 unit price 18 Supply Value 18 Tax amount 18

In one embodiment, the electronic tax invoice generator 220 may be implemented as a program module that can be executed on any computing device such as a microprocessor, which generates an electronic document such as XML according to a predetermined standardized schema structure.

According to an embodiment, the electronic tax invoice issuing apparatus 200 may further include an electronic signature unit 230 for performing an electronic signature on the electronic tax invoice generated by the electronic tax invoice generator 220. As shown in FIG. 2, the electronic signature unit 230 may be connected to the public certificate DB 240 that stores the public certificate of the supplier. The supplier's accredited certificate is issued by an accredited certification body, such as a financial institution, and includes the supplier's private key.

In one embodiment, the electronic signature unit 230 obtains a hash value by applying a hash function to a part of the original text of the electronic tax invoice, encrypts the hash value with the private key of the provider, generates an electronic signature, and then The signature can be inserted into the electronic tax invoice. In one embodiment, the electronic signature unit 230 may apply a hash function to the basic information, tax invoice information and product information of the electronic tax invoice.

In one embodiment, the hash function used in the digital signature unit 230 may include SHA1 or HAS-160. In one embodiment, the digital signature algorithm used in the digital signature unit 230 may include RSAwithSHA1, KCDSAwithSHA1 or KCDSAwithHAS160. In one embodiment, the electronic signature 230 may insert the information of the official certificate used to verify the signature of the electronic tax invoice into the electronic tax invoice. The information in the accredited certificate may include, for example, information necessary to obtain a supplier's public key or public key from an accredited certification authority.

In one embodiment, the digital signature unit 230 may be implemented as a program module that can be executed on any computing device, such as a microprocessor, to execute a hash function and encryption.

As shown in FIG. 2, the electronic tax invoice issuing apparatus 200 further includes a supply electronic tax invoice DB 260 for storing the electronic signed electronic tax invoice and a transceiver 250 for transmitting to the beneficiary or the IRS server. can do. In one embodiment, the transceiver 250 may transmit in a predetermined format according to the requirements of the recipient. For example, the transmitter / receiver 250 may be a dedicated mailbox for the electronic tax invoice of the recipient, and may be transmitted in a predetermined format such as a compressed or encrypted file. Alternatively, the transceiver 250 may transmit the electronic tax invoice in the form of an attachment of an email to the recipient's email account.

In one embodiment, the transceiver 250 may encrypt the electronic signed electronic tax invoice and transmit it to the IRS server in a secure communication. In one embodiment, the transceiver 250 encrypts the electronic tax invoice by selecting any one of a symmetric key algorithm, for example, SEED, ARIA, or 3DES, according to the provisions of the IETF RFC 3852, and the symmetric key used for encryption is an asymmetric key algorithm. The electronic tax invoice and the decryption key encrypted by using the RSA can be transmitted to the IRS server. In one embodiment, the transceiver 250 may transmit the encrypted electronic tax invoice according to a predetermined communication protocol such as, for example, SOAP. In one embodiment, the transceiver 250 may receive a response message corresponding to the receipt from the IRS server according to a predetermined communication protocol such as SOAP.

In one embodiment, the transceiver 250 transmits the electronic tax invoice to the IRS server immediately after the electronic signature, or collects the electronic tax invoice stored in the electronic tax invoice DB 260 to the IRS server according to a predetermined cycle. Can transmit The predetermined period may be several seconds to several days. In one embodiment, the electronic tax invoice may be collected and transmitted by the 10th of the month following the month in which the electronic tax invoice is issued, which is the deadline for transmission.

In one embodiment, the transceiver 250 may include any transceiver that is connected to the network, such as a modem, LAN card, etc. to transmit the electronic tax invoice in a predetermined format and receive a response.

According to an embodiment of the present invention, the supplier may issue an electronic tax invoice as an electronic document, so it is not necessary to have a manual.

According to an embodiment of the present invention, the supplier keeps the tax invoice in the form of an electronic document in an electronic database (DB), so there is no inconvenience in keeping the paper receipt and risk of loss or loss of the document.

According to one embodiment of the present invention, since the tax invoice can be issued electronically, there is no need to use in person or mail for issue.

According to one embodiment of the present invention, the tax invoice can be submitted electronically to the IRS, so there is no hassle of having to use in person or mail for submission.

According to one embodiment of the present invention, it is possible to prevent tax evasion and facilitate taxation in that an electronic tax invoice is necessarily submitted to the IRS.

According to an embodiment of the present invention, since the electronic tax invoice is electronically signed, it is possible to prevent a problem that the document is tampered with, causing harm or crime.

According to an embodiment of the present invention, since the electronic tax invoice is encrypted and securely communicated to the IRS, it is possible to prevent a problem due to document tampering.

3 is a block diagram of an electronic tax invoice receiving apparatus according to an embodiment of the present invention. For convenience of description, the electronic tax invoice receiving device 300 is shown separately from the electronic tax invoice issuing device 200 of FIG. 2, but it should be understood that the two devices may be implemented as one device.

In one embodiment, the electronic tax invoice receiving apparatus 300 may include a receiver 310 for receiving the electronic tax invoice issued from the supplier, for example, the electronic tax invoice issuing apparatus 200 as shown in FIG. 2. have. In one embodiment, the receiver 310 may be implemented in the form of an e-mail account or a dedicated mailbox for an electronic tax accounting line.

In one embodiment, the electronic tax invoice receiving apparatus 300 may further include a supplier public key inquiry unit 320 for inquiring the public key of the supplier from the information of the public certificate included in the received electronic tax invoice. In one embodiment, the supplier public key inquiry unit 320 may obtain the supplier's public key directly from the information of the supplier's official certificate. In contrast, the supplier public key inquiry unit 320 may obtain the public key of the supplier from the public certification authority based on the information of the public certificate.

In one embodiment, the electronic tax invoice receiving apparatus 300 may further include an electronic signature verification unit 330 for verifying the electronic signature included in the received electronic tax invoice. The digital signature verification unit 330 obtains the hash value 1 by applying the hash function to the original text of the electronic tax invoice, and obtains the hash value 2 by decrypting the electronic signature with the supplier's public key, then compares the hash values 1 and 2 to the two hashes. You can check whether the values are the same. If hash value 1 and hash value 2 are the same, it is confirmed that the electronic tax invoice was not tampered with and was issued from the supplier during transmission.

As shown in FIG. 3, the electronic tax invoice receiving apparatus 300 stores the supplied electronic tax invoice details DB 340 for storing the details of the electronic tax invoice for which the digital signature verification has been completed and the electronic signature for the electronic tax invoice as it is. The electronic tax invoice DB 350 may further include.

According to one embodiment of the present invention, the beneficiary can be issued electronically the tax invoice, there is no hassle to use in person or mail for the grant.

According to an embodiment of the present invention, the supplier keeps the tax invoice in the form of an electronic document in an electronic database (DB), so there is no inconvenience in keeping the paper receipt and risk of loss or loss of the document.

According to an embodiment of the present invention, since the electronic tax invoice is electronically signed, it is possible to prevent a problem that the document is tampered with, causing harm or crime.

 4 is a flowchart illustrating a method for issuing an electronic tax invoice according to an embodiment of the present invention. In an embodiment, the electronic tax invoice issuing method 400 may be implemented through the electronic tax invoice issuing apparatus 200 shown in FIG. 2. In operation S410, an item for the electronic tax invoice may be input. In an embodiment, step S410 may be performed by the input unit 210.

In operation S420, the electronic tax invoice may be generated based on the item for the electronic tax invoice. In an embodiment, step S420 may be performed by the electronic tax invoice generator 220. In step S420, the electronic tax invoice generator 220 may generate the electronic tax invoice in the XML form according to the schema structure of the standard electronic tax invoice such that the items shown in Table 1 to Table 7 are included.

In step S430, the electronic tax invoice may be electronically signed. In an embodiment, step S430 may be performed by the electronic signature unit 230. In step S430, the electronic signature unit 230 may generate a digital signature by encrypting the hash value of the electronic tax invoice with the private key included in the certified certificate of the supplier, and may be inserted into the electronic tax invoice.

The electronic tax invoice signed in step S440 may be stored. In one embodiment, step S440 may be performed in the supply electronic tax invoice DB 260.

In step S450, the electronically signed electronic tax invoice is transmitted to the IRS server, and in step S460, a response message corresponding to the receipt can be received from the IRS server. In an embodiment, steps S450 and S460 may be performed by the transceiver 250. In step S450, the transceiver 250 encrypts the electronic tax invoice and transmits it to the IRS server according to a communication protocol such as SOAP, and in step S460 may receive a response message from the IRS server. In one embodiment, step S450 may be performed immediately after step S430 or may be performed by collecting the electronic tax invoice according to a predetermined cycle.

In step S470, the electronic signed electronic tax invoice may be transmitted to the beneficiary side device. In an embodiment, step S470 may be performed by the transceiver 250. In step S470, the transmission and reception unit 250 may be sent to the recipient's e-mail invoice in a predetermined format, such as a compressed or encrypted file to the recipient's electronic tax invoice, or in the form of an e-mail attachment to the recipient's e-mail account. .

According to an embodiment of the present invention, the supplier may issue an electronic tax invoice as an electronic document, so it is not necessary to have a manual.

According to an embodiment of the present invention, the supplier keeps the tax invoice in the form of an electronic document in an electronic database (DB), so there is no inconvenience in keeping the paper receipt and risk of loss or loss of the document.

According to one embodiment of the present invention, since the tax invoice can be issued electronically, there is no need to use in person or mail for issue.

According to one embodiment of the present invention, the tax invoice can be submitted electronically to the IRS, so there is no hassle of having to use in person or mail for submission.

According to one embodiment of the present invention, it is possible to prevent tax evasion and facilitate taxation in that an electronic tax invoice is necessarily submitted to the IRS.

According to an embodiment of the present invention, since the electronic tax invoice is electronically signed, it is possible to prevent a problem that the document is tampered with, causing harm or crime.

According to an embodiment of the present invention, since the electronic tax invoice is encrypted and securely communicated to the IRS, it is possible to prevent a problem due to document tampering.

5 is a flowchart illustrating a method for receiving an electronic tax invoice according to an embodiment of the present invention. In an embodiment, the electronic tax invoice receiving method 500 may be executed in the electronic tax invoice receiving apparatus 300 shown in FIG. 3. In step S510, an electronic signed electronic tax invoice may be received. In an embodiment, the step S510 may be performed by the receiver 310. In operation S510, the receiver 310 may receive the electronic tax invoice in a file of a predetermined type such as compression or encryption, or may receive the electronic tax invoice in the form of an attachment file of an e-mail.

In operation S520, the supplier public key of the electronic tax invoice may be inquired. In an embodiment, step S520 may be performed by the supplier public key inquiry unit 320. In step S520, the supplier public key inquiry unit 320 may be obtained directly from the information of the public certificate included in the electronic tax invoice, or obtained by querying the public certification authority based on this information.

In step S530, the signature of the electronic tax invoice can be verified. In an embodiment, step S530 may be performed by the digital signature verification unit 330. In operation S530, the digital signature verification unit 330 obtains a hash value 1 by applying a hash function to the original text of the electronic tax invoice, and decodes the digital signature with the supplier's public key to obtain a hash value 2, and then hash value 1 and hash value 2. Can be compared whether If the hash value 1 and the hash value 2 are the same, the electronic tax invoice is verified to be intact, i.e. not tampered with during transmission, and written by the supplier of the certificate.

In operation S540, the electronically signed electronic tax invoice and the electronic tax invoice text may be stored. In an embodiment, step S540 may be performed by storing the original electronic tax invoice statement in the electronic tax invoice statement DB 340, and the electronic signed electronic tax invoice in the electronic bill receipt DB (350).

According to one embodiment of the present invention, the beneficiary can be issued electronically the tax invoice, there is no hassle to use in person or mail for the grant.

According to an embodiment of the present invention, the supplier keeps the tax invoice in the form of an electronic document in an electronic database (DB), so there is no inconvenience in keeping the paper receipt and risk of loss or loss of the document.

According to an embodiment of the present invention, since the electronic tax invoice is electronically signed, it is possible to prevent a problem that the document is tampered with, causing harm or crime.

6 is a flowchart illustrating a process of issuing an electronic tax invoice by accessing the electronic tax invoice issuing device with a computing device according to an embodiment of the present invention. The process illustrated in FIG. 6 may be performed by a supplier accessing the electronic tax invoice issuing device 120 through the network 110 using the computer 130 in the electronic tax invoice system 100 shown in FIG. 1. .

In operation S611, the supplier computer 130 may request a connection to the electronic tax invoice issuing device 120. In one embodiment, the electronic tax invoice issuing apparatus 120 may include a server of an ASP operator that specializes in issuing an electronic tax invoice, and the connection request may include information indicating that the member is an ASP operator.

In operation S612, the electronic tax invoice issuing apparatus 120 may determine whether to permit the access of the provider computer 130 in response to the connection request. For example, the electronic tax invoice issuing apparatus 120 may check an internal DB for the provider information included in the access request and check whether the electronic tax invoice is issued as a member.

In operation S614, the electronic tax invoice issuing apparatus 120 may transmit homepage screen data for inputting an access permission and an item for the electronic tax invoice to the supplier computer 130. The supplier computer 130 displays a homepage screen for inputting an item for the electronic tax invoice, receives the item for the electronic tax invoice (S621), and sends the received item for the electronic tax invoice to the electronic tax invoice issuing device 120. Can be transmitted (S623).

In operation S624, the electronic tax invoice issuing apparatus 120 may generate the electronic tax invoice based on the item for the electronic tax invoice. In an embodiment, step S624 may be performed by the electronic tax invoice generator 220 shown in FIG. 2.

In operation S632, the electronic tax invoice issuing device 120 may request authentication information of the supplier from the supplier computer 130. In one embodiment, the authentication information request of the provider may include a public key of the electronic tax invoice issuing device 120 to encrypt the authentication information. The supplier computer 130 may transmit the authentication information of the supplier to the electronic tax invoice issuing device 120 based on the authorized certificate of the supplier stored in the internal DB (S633). In an embodiment, in step S633, the provider computer 130 may encrypt and transmit the private key of the provider as the authentication information with the public key of the electronic tax invoice issuing device 120.

In step S642, the electronic tax invoice issuing apparatus 120 may digitally sign the electronic tax invoice as authentication information of the supplier and store it in an internal DB. In an embodiment, step S642 may be performed by the electronic signature unit 230 shown in FIG. 2. In one embodiment, the internal DB of the electronic tax invoice issuing device 120 may be managed to store the electronic tax invoice for each supplier. In one embodiment, the electronic tax invoice issuing device 120 decrypts the private key of the provider encrypted with the public key of the electronic tax invoice issuing device 120 with the private key of the electronic tax invoice issuing device 120, and decrypts the decrypted supplier's private key. The electronic tax invoice can be digitally signed with the private key.

In operation S644, the electronic tax invoice issuing apparatus 120 may notify the supplier's computer 130 that the electronic tax invoice is issued.

In operation S646, the electronic tax invoice issuing device 120 may transmit the electronic tax invoice to the beneficiary. In an embodiment, step S646 may be performed by the transceiver 260 illustrated in FIG. 2.

In operation S648, the electronic tax invoice issuing apparatus 120 may transmit the electronically signed electronic tax invoice to the IRS server 160. In an embodiment, step S648 may be performed by the transceiver 260.

According to an embodiment of the present invention, a supplier may issue an electronic tax invoice by connecting to the electronic tax invoice issuing apparatus through a network without having to provide a separate electronic tax invoice issuing apparatus. Therefore, it is possible to facilitate the issuance of electronic tax invoices for small businesses centered on small transactions.

According to one embodiment of the present invention, eliminating the hassle of issuance through in person and mail by issuing an electronic tax invoice.

According to one embodiment of the present invention, it is possible to electronically store the tax invoice and submit online to the IRS and eliminate the risk of inconvenience and loss due to paper receipt storage and submission.

According to an embodiment of the present invention, since the IRS can receive the electronic tax invoice without burdening the small business to have the electronic tax invoice issuing device, it is possible to facilitate the tax.

7 is a flowchart of a process of issuing an electronic tax invoice by connecting to the IRS server with a computing device according to an embodiment of the present invention. The process illustrated in FIG. 7 may be performed by the supplier accessing the IRS server 160 through the network 110 using the computer 130 in the electronic tax invoice system 100 illustrated in FIG. 1.

In operation S711, the provider computer 130 may request an access to the IRS server 160. In one embodiment, the connection request may include information representing the provider registration information of the supplier or information necessary to query the provider registration information of the supplier.

In operation S712, the IRS server 160 may determine whether to permit access of the provider computer 130 in response to the access request. For example, the IRS server 160 may query an internal DB in response to a connection request, and allow the connection if it is confirmed as a registered operator.

In operation S714, the IRS server 160 may transmit homepage screen data for inputting an access permission and an item for the electronic tax invoice to the provider computer 130. The supplier computer 130 may display a homepage screen for inputting an item for the electronic tax invoice, receive an item for the electronic tax invoice (S721), and transmit the received item for the electronic tax invoice to the IRS server 160 ( S723).

In operation S724, the IRS server 160 may generate the electronic tax invoice based on the item for the electronic tax invoice. In an embodiment, step S724 may be performed by the electronic tax invoice generator 220 shown in FIG. 2.

In step S732, the IRS server 160 may request the supplier's authentication information to the provider computer 130. In one embodiment, the authentication information request of the provider may include the public key of the IRS server 160 to encrypt the authentication information. The provider computer 130 may transmit the authentication information of the supplier to the IRS server 160 based on the authorized certificate of the supplier stored in the internal DB (S733). In one embodiment, the provider computer 130 may encrypt and transmit the private key of the provider as the authentication information with the public key of the IRS server 160.

In step S742, the IRS server 160 may digitally sign the electronic tax invoice as authentication information of the supplier and store it in an internal DB (S742). In an embodiment, step S742 may be performed by the electronic signature unit 230 shown in FIG. 2. In one embodiment, the internal DB of the IRS server 160 may be managed to store the electronic tax invoice for each supplier.

In step S744, the IRS server 160 may notify the supplier's computer 130 that the electronic tax invoice has been issued.

According to an embodiment of the present invention, a supplier may issue an electronic tax invoice by connecting to the IRS server through a network without having a separate electronic tax invoice issuing apparatus. Therefore, it is possible to facilitate the issuance of electronic tax invoices for small businesses centered on small transactions.

According to one embodiment of the present invention, eliminating the hassle of issuance through in person and mail by issuing an electronic tax invoice.

According to one embodiment of the present invention, the electronic tax invoice is issued through the IRS server, thereby eliminating the risk of inconvenience and loss due to storage and submission.

According to an embodiment of the present invention, since the IRS can receive the electronic tax invoice without burdening the small business to have the electronic tax invoice issuing device, it is possible to facilitate the tax.

8 is a flowchart illustrating a process of issuing an electronic tax invoice from a credit card terminal according to an embodiment of the present invention. In the process shown in FIG. 8, in the electronic tax invoice system 100 shown in FIG. 1, a supplier interworks with a credit card service provider server 140 through a dedicated line of a credit card terminal 142, and then again through a network 110. The credit card provider 140 may be connected to the IRS server 160 and performed.

In step S811, the credit card terminal 142 may receive an input for the electronic tax invoice from the supplier. In one embodiment, step S811 is a predetermined number representing a beneficiary, for example, enter a mobile phone number or a business registration number or a credit card registered with a business registration number, etc. by reading a card reader of the credit card terminal 142, and predetermined You can enter the product, unit price, quantity, etc. with the button.

In operation S813, the credit card terminal 142 may request approval while transmitting the input item. The credit card provider server 140 may check the formal error of the received item for the electronic tax invoice (S814) and approve it (S816).

In step S821, the credit card terminal 142 may issue an electronic tax invoice. The credit card provider server 140 may transmit the received electronic tax invoice item to the IRS server 160 in a predetermined format according to a predetermined cycle.

According to an embodiment of the present invention, an electronic tax invoice can be issued using a credit card terminal already provided.

According to one embodiment of the present invention, eliminating the hassle of issuance through in person and mail by issuing an electronic tax invoice.

According to an embodiment of the present invention, since the tax invoice can be stored electronically through the linked credit card operator server and submitted online to the IRS, and the risk of inconvenience and loss due to paper receipt storage and submission can be eliminated.

According to an embodiment of the present invention, the National Tax Service can receive an electronic tax invoice from a supplier equipped with a credit card terminal, thereby facilitating taxation.

9 is a flowchart illustrating a process of issuing an electronic tax invoice by accessing the ARS system of the IRS server with a telephone according to an embodiment of the present invention. In the electronic tax invoice system 100 shown in FIG. 1, the provider may access the ARS system of the IRS server 160 through the network 110 including the telephone line by using the telephone 150. Can be performed.

In operation S911, the provider phone 150 may request an access to the ARS system of the IRS server 160. In one embodiment, step S911 is a call from the telephone 150 to the predetermined ARS system access number of the IRS server 160, and when connected, information indicating the provider registration information of the supplier or information required to query the provider registration information of the supplier It can be performed by receiving the input.

In operation S912, the ARS system of the IRS server 160 may determine whether to permit the access of the provider phone 150 in response to the access request. For example, the ARS system may allow access to the internal DB of the IRS server 160 when it is confirmed as a registered operator.

In operation S914, the ARS system of the IRS server 160 may transmit a voice prompt for instructing the provider phone 150 to input an access authorization and an item for the electronic tax invoice. The provider phone 150 may receive an item for the electronic tax invoice according to the voice guidance (S921) and transmit the received item for the electronic tax invoice to the ARS system of the IRS server 160 (S923).

In step S924, the ARS system of the National Tax Service server 160 may generate and store the electronic tax invoice based on the item for the electronic tax invoice. In an embodiment, step S924 may be performed by the electronic tax invoice generator 220 shown in FIG. 2.

In step S926, the ARS system of the IRS server 160 may notify the provider phone 150 that the electronic tax invoice has been issued. In one embodiment, the ARS system of the IRS server 160 may perform issuance notification to the provider phone 150 by voice guidance or the like.

According to an embodiment of the present invention, a supplier may issue an electronic tax invoice by accessing the ARS system of the IRS server by a telephone without providing a separate electronic tax invoice issuing apparatus. Therefore, it is possible to facilitate the issuance of electronic tax invoices for small businesses centered on small transactions.

According to one embodiment of the present invention, eliminating the hassle of issuance through in person and mail by issuing an electronic tax invoice.

According to one embodiment of the present invention, the electronic tax invoice is issued through the IRS server, thereby eliminating the risk of inconvenience and loss due to storage and submission.

According to an embodiment of the present invention, since the IRS can receive the electronic tax invoice without burdening the small business to have the electronic tax invoice issuing device, it is possible to facilitate the tax.

10 is a flowchart illustrating a process of querying an electronic tax invoice according to an embodiment of the present invention. The process shown in FIG. 10 is connected to the IRS server 160 through the network 110 using the computer 130 in the electronic tax invoice system 100 shown in FIG. 1 or by the telephone 150 to the IRS server 160. Can be executed by accessing the ARS system.

In operation S1011, the computer 130 or the phone 150 may request a connection to the ARS system of the IRS server 160 or the IRS server 160. In one embodiment, the connection request may be performed by inputting information representing the operator registration information or information necessary to query the operator registration information.

In operation S1012, the ARS system of the IRS server 160 or the IRS server 160 may determine whether to permit the access of the computer 130 or the phone 150 by checking an internal DB to determine whether a registered service provider is registered.

In an embodiment, when the process illustrated in FIG. 10 is executed immediately after the process of issuing the electronic tax invoice illustrated in FIG. 7 or 9, steps S1011 and S1012 may be omitted.

In step S1014, the IRS server 160 or the ARS system of the IRS server 160 may transmit homepage screen data or voice prompts instructing the computer 130 or the phone 150 to input an item for connection permission and inquiry. . The computer 130 or the phone 150 may receive an inquiry item on the homepage screen or in accordance with a voice guidance (S1021) and transmit the received inquiry item to the ARS system of the IRS server 160 or the IRS server 160. There is (S1023).

In step S1024, the IRS server 160 or the ARS system of the IRS server 160 may search the internal DB to query the requested electronic tax invoice.

In step S1026, the ARS system of the IRS server 160 or the IRS server 160 may provide the electronic tax invoice information retrieved to the computer 130 or the telephone 150. In one embodiment, the IRS server 160 may transmit screen data indicative of the retrieved information to the computer 130. In one embodiment, the ARS system of the IRS server 160 may provide a search history to the phone 150 by voice guidance.

According to an embodiment of the present invention, the operator can query the details of the electronic tax invoice supplied or received at any time by accessing the IRS server through a computer or a telephone. Therefore, it is easy to check the amount or details for each customer to facilitate the evaluation of the transaction.

In the device embodiments disclosed herein, the arrangement of the components shown may vary depending on the environment or requirements on which the invention is implemented. For example, some components may be omitted or several components may be integrated and implemented as one. In addition, the arrangement order and connection of some components may be changed.

In the method embodiments disclosed herein, the arrangement of the steps shown may vary depending on the environment or requirements on which the invention is implemented. For example, some steps may be omitted or some steps may be combined and implemented as one. In addition, the arrangement order of some steps may be changed.

While the invention and its various functional components have been described in particular embodiments, the invention may be implemented in hardware, software, firmware, middleware, or a combination thereof, and the system, subsystem, components or sub-configurations thereof. It should be understood that they can be used as elements. If implemented in software, the elements of the invention are instructions / code segments for performing the necessary tasks. The program or code segments may be stored in a machine readable medium, such as a processor readable medium, a computer program product, or via a transmission medium or communication link by a computer data signal embodied in a carrier wave or a signal modulated by a carrier. Can be sent. Machine readable media or processor readable media may include any medium that can store or transmit information in a form readable and executable by a machine (eg, processor, computer, etc.).

Although the present invention has been described and illustrated with reference to the embodiments, those skilled in the art, various modifications and equivalent other embodiments without departing from the spirit and scope of the present invention defined by the appended claims It will be appreciated that examples are possible.

1 is a block diagram of an electronic tax calculation system according to an embodiment of the present invention.

2 is a block diagram of an electronic tax invoice issuing apparatus according to an embodiment of the present invention.

3 is a block diagram of an electronic tax invoice receiving apparatus according to an embodiment of the present invention.

4 is a flowchart illustrating a method for issuing an electronic tax invoice according to an embodiment of the present invention.

5 is a flowchart of a method for receiving an electronic tax invoice according to an embodiment of the present invention.

6 is a flowchart of a process of issuing an electronic tax invoice by accessing the electronic tax invoice issuing device with a computing device according to an embodiment of the present invention.

7 is a flowchart of a process of issuing an electronic tax invoice by connecting to the IRS server with a computing device according to an embodiment of the present invention.

8 is a flowchart illustrating a process of issuing an electronic tax invoice from a credit card terminal according to an embodiment of the present invention.

9 is a flowchart of a process of issuing an electronic tax invoice by accessing the ARS system of the IRS server with a telephone according to an embodiment of the present invention.

10 is a flowchart illustrating a process of querying an electronic tax invoice according to an embodiment of the present invention.

Claims (28)

As an electronic tax invoice issuing device interworking with the IRS server through a network, Input unit for inputting items for electronic tax invoice, An electronic tax invoice generator for generating an electronic tax invoice including management information, basic information, tax invoice information, and product information based on the electronic tax invoice item; The hash information is obtained by applying a hash function to the basic information, the tax invoice information, and the product information of the electronic tax invoice based on the authorized certification information of the supplier, and encrypts the hash value to generate an electronic signature, and to the electronic tax invoice An electronic signature book for generating an electronic signed electronic tax invoice attached thereto; and Transmitting and receiving unit for encrypting the digitally signed electronic tax invoice with a symmetric key algorithm, and the symmetric key used for encryption is encrypted with an asymmetric key algorithm and transmitted to the IRS server according to a predetermined communication protocol. Electronic tax invoice issuing apparatus comprising a. The method of claim 1, The electronic tax invoice issuing apparatus comprising an electronic tax invoice comprising an XML electronic document. delete delete delete delete The method of claim 1, And the transmitting / receiving unit receives a response message indicating that the electronic tax invoice has been received from the IRS server. The method of claim 1, And the transmitting and receiving unit transmits the electronic tax invoice to the National Tax Service server according to a predetermined cycle. The method of claim 1, And the transmitting / receiving unit transmits the electronically signed electronic tax invoice to the recipient. 10. The method of claim 9, And the transmitting and receiving unit transmits the electronically signed electronic tax invoice to the recipient by email. A device for receiving an electronic tax invoice linked through a network, Receive the electronic tax invoice including the supplier's authorized authentication information and the electronic signature through the network in accordance with a predetermined communication protocol, encrypted with the symmetric key algorithm, and pre-encrypt the symmetric key used for encryption with the asymmetric key algorithm. Receiving unit for receiving through the network in accordance with a predetermined communication protocol, and Decrypts the encrypted symmetric key, decrypts the encrypted electronic tax invoice with the decrypted symmetric key, extracts the authorized authentication information and the electronic signature of the supplier, decrypts the electronic signature to obtain a decrypted electronic signature value, and By applying a hash function to the basic information, tax invoice information and product information of the electronic tax invoice based on the authorized certification information of the supplier, a hash value is obtained by comparing whether the decrypted digital signature value is equal to the hash value. Digital signature verification unit for verifying the digital signature Electronic tax invoice receiving device comprising a. delete How to issue an electronic tax invoice, Receiving an item for an electronic tax invoice; Generating an electronic tax invoice including management information, basic information, tax invoice information, and product information based on the electronic tax invoice item; Obtaining a hash value by applying a hash function to the basic information of the electronic tax invoice, the tax invoice information, and the product information based on the authorized certification information of the supplier; Generating an electronic signature by encrypting the hash value; Attaching the electronic signature to the electronic tax invoice to generate an electronic signed electronic tax invoice; and Encrypting the digitally signed electronic tax invoice using a symmetric key algorithm and encrypting the symmetric key used for encryption using an asymmetric key algorithm and transmitting the same to the IRS server according to a predetermined communication protocol. Electronic tax invoice issuing method comprising a. The method of claim 13, The electronic tax invoice is a method of issuing an electronic tax invoice comprising an XML electronic document. delete delete delete delete The method of claim 13, Receiving a response message indicating that the electronic tax invoice has been received from the IRS server; Electronic tax invoice issuing method further comprising a. The method of claim 13, And transmitting the electronically signed electronic tax invoice to the IRS server includes transmitting the electronic tax invoice to the IRS server according to a predetermined cycle. The method of claim 13, Transmitting the digitally signed electronic tax invoice to a beneficiary; Electronic tax invoice issuing method further comprising a. The method of claim 21, And transmitting the electronically signed electronic tax invoice to the beneficiary, sending the signed electronic tax invoice to the beneficiary by e-mail. As a method of receiving an electronic tax invoice, Receiving an electronic tax invoice including the authorized authentication information of the supplier and the electronic signature through a network according to a predetermined communication protocol while being encrypted with a symmetric key algorithm, Receiving a symmetric key used for encryption through a network according to a predetermined communication protocol in a state encrypted with an asymmetric key algorithm, Decrypting the encrypted symmetric key; Extracting the authentication information and the electronic signature of the supplier by decrypting the encrypted electronic tax invoice with the decrypted symmetric key; Decoding the digital signature to obtain a decoded digital signature value; Obtaining a hash value by applying a hash function to the basic information of the electronic tax invoice, the tax invoice information, and the product information based on the authorized authentication information of the supplier; and Verifying the digital signature by comparing whether the decrypted digital signature value and the hash value are the same. Electronic tax invoice receiving method comprising a. delete delete delete delete delete

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