Can a residential officetel be registered as a business place of a sole proprietor without the need for a separate business establishment?



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Smart store sales, programming, design, etc. can be done from home without a separate business place, and when applying for a sole proprietorship, the home can be used as the business place. The definition of a workplace under the VAT Act is as follows.

'It refers to a fixed place where a business operator conducts all or part of a transaction for conducting business.

It is said that business registration is possible at home, and business registration is possible with home address only in industries where business is possible from home, such as software development, management consulting, interpretation and translation, etc. If the tax office requires additional judgment, it is recommended to inquire with the competent tax office in advance as it may decide whether to register or not after conducting an on-site investigation.



When applying for a sole proprietorship through Home Text, there is no need for separate documents if you are a self-employed person, and if you have rented, you must submit a lease agreement. I was asked to enter the landlord's business registration number, so I have a question.

  1. Do I need to get permission from the landlord, the lessor, if I live on a leasehold basis?
  2. They might not give you permission. Are there any tax changes to the lessor? VAT on housing, etc.
  3. If a residential officetel becomes a business, will there be any tax changes for the lessor?


I searched the Internet and home text counseling bulletin boards, but couldn't figure out which one was correct. So I asked a consultation question on Hometext, but there was no answer, so I called Hometext Tax Consultation and talked to a tax advisor.

Here's what I checked on the phone:


1. In order to use the jeonse house as the business place of a private business owner for home use, the lessee must obtain permission from the lessor

At the time of signing the contract, it was said that it was for residential use, but not as a business, so I had to get permission from the lessor again. Otherwise, it is called a breach of contract. I asked for permission because I didn't know what would happen later. But I don't know what will happen.


2. When the jeonse house is used as a business place of a private business owner for home use, there is no tax change for the lessor.

When I asked the landlord for permission, I was curious about how they would respond if they said no. The house is said to be irrelevant as there is no VAT payment.

There could be a difference between using the whole and a part of the jeonse house as a business, but when I asked about it, I couldn't hear the exact effect. However, when entering the lease agreement in the home text, there was no way to input only a part of the house because the volume of the global agreement was entered.

When I searched, it seems that there is an issue if it is rented on a monthly basis or if the owner is a rental company, but I don't know for sure.


3. If a residential officetel becomes a business place of a private business owner, is there any tax change for the lessor?

There are officetels for both residential and business use, and I wondered if there was any change in the lessor as it would be used for business if it was used for residential and business purposes. When I asked, they said there was no change.


After searching, it seems that the lessee cannot pay the monthly rent under these conditions.

The above is the answer you get by asking a tax adviser over the phone (they say he is a counselor, not a counselor).


When I searched on the Internet, I was confused because there were various answers ranging from the need to write a sub-lease contract with the lessor, but it seems that there were many articles that did not fit the situation when a house was a business place of a sole proprietor about a business that does not require a separate business place.

It seems to be a question that can only be answered under the conditions described above, so it would be better to ask a question or get tax advice after understanding the current conditions or status before asking a question.


I'm not Gen Z, but I'm embarrassed to talk on the phone, but when I ask in writing, I have to write a long sentence for each situation and condition. . It seems different from real-time messenger. I think it's better to talk to people. If the counselor is professional and has a nice attitude.




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