Court "It is illegal for a hospital management support company to receive medical expenses from a patient."

A court ruled that it is illegal for a company that supports hospital management to issue a tax invoice by receiving medical expenses directly from patients.

The Seoul Administrative Court ruled that the plaintiff lost a lawsuit filed by doctor A against the head of the Gangnam Tax Office to cancel the imposition of comprehensive income tax.

A asked hospital management support companies that manage human resources and marketing to receive medical expenses from patients and then issue tax invoices and cash receipts.

However, after conducting a tax investigation after believing that A evaded taxes in this way, the tax authorities made him pay 500 million won in value-added tax and comprehensive income tax for 2018 from 2016 to 2018.

The court explained that management support companies were not medical institutions, so they could not receive medical expenses from patients, and should have provided only hospital management or payment agency services.

At the same time, he pointed out that A, a doctor, should have received medical expenses directly from patients, calculated sales, and issued a tax invoice.