Method for issuing tax invoice for transaction

Abstract

The present invention relates to a method for issuing a tax invoice issued by a seller providing goods or services to a buyer in relation to payment for the provision of goods or services, and comprises: a preparation step in which various information is recorded in an intermediary computer; an order information transmission step in which a buyer's order information is transmitted to the intermediary computer; a transaction statement generation step in which the intermediary computer generates and stores a transaction statement and enables retrieval thereof via a seller's computer; a receipt completion information transmission step in which receipt information of the completion of provision of goods or services is transmitted to and stored by the intermediary computer; a tax invoice generation step in which a tax invoice is generated on the basis of the transaction statement when the end date of a settlement cycle arrives; a tax invoice confirmation step in which the buyer confirms the tax invoice through the buyer's computer; and a tax invoice issuance step in which the seller's computer accesses the intermediary computer and electronically signs the tax invoice.

Description

How to issue a tax invoice for a transaction

[0001] This invention relates to a method for issuing a tax invoice for a transaction, and more particularly, to a method for issuing a tax invoice that is issued to a buyer to collect value-added tax and prove it when a seller who provides goods or services according to a transaction of goods or services between companies sells goods or provides services.

[0002] In order to determine the tax amount on sales or purchases in transactions of goods or services between companies, the seller who provided the goods or services must issue a tax invoice.

[0003] These tax invoices contain mandatory information as stipulated by law, and if any of the required information is missing or inaccurate, you may be subject to disadvantages such as penalties for insincere reporting or denial of input tax credit.

[0004] Therefore, when issuing a tax invoice, both the buyer and seller must check that the required information on the tax invoice is accurate and complete.

[0005] However, the process of creating and verifying tax invoices is very time-consuming and prone to errors.

[0006] Even though goods or services are traded between companies, there may be differences in the items, names, quantities, or amounts of goods delivered as recognized by each company, and errors may also occur in the preparation of sales or purchase summary statements.

[0007] The preparation and issuance of tax invoices requires consultation and information exchange within a company or with business partners. However, because this information exchange occurs across distributed channels, errors in information and communication, as well as distortion and loss of information during exchange, can occur.

[0008] Additionally, the exchange of information, communication, and mutual verification between companies for the purpose of issuing tax invoices involves many factors to consider and verify, making the work difficult, complex, and time-consuming.

[0009] Since the timing of issuing tax invoices differs for each company, buyers have difficulty handling tax invoices as they receive tax invoices issued by each seller at different times.

[0010] Additionally, the timing of issuing a tax invoice may vary for each buyer, and in particular, the format required for transaction statements issued prior to or together with the tax invoice may vary.

[0011] For sellers dealing with multiple buyers, there is the hassle of having to adjust the timing of issuing tax invoices to suit each buyer's needs and prepare transaction statements or tax invoices in the format requested by the buyer.

[0012] In particular, it is difficult and costly for small businesses to set up an ERP system or other program that can handle business tasks tailored to each buyer's needs.

[0013] This invention, taking into account the problems of the prior art described above, specifically seeks to provide a method for issuing a tax invoice when a seller who provides goods or services sells goods or provides services in a transaction of goods or services between companies.

[0014] Specifically, this invention aims to provide a method for issuing a tax invoice, which can issue a tax invoice in accordance with the needs and policies of the buyer, even when dealing with multiple sellers.

[0015] Likewise, the invention seeks to provide a method by which a seller can issue tax invoices in response to the various needs of each buyer.

[0016] In addition, this invention aims to provide a method by which various information required for issuing a tax invoice can be exchanged or mutually confirmed between a buyer and a seller prior to issuing the tax invoice.

[0017] The aforementioned technical problem is achieved by this invention, which relates to a method for issuing a tax invoice issued by a seller providing goods or services to a buyer in relation to payment for the provision of goods or services.

[0018] The method of issuing a tax invoice of this invention is as follows:

[0019] The preparatory stage, in which the buyer's computer and the seller's computer used for the transaction of goods or services are connected, and the buyer's information and the seller's information are recorded in the intermediary computer that transmits, receives, and stores information regarding the transaction of goods or services and the issuance of tax invoices accordingly between the buyer's computer and the seller's computer.

[0020] An order information transmission step in which order information for goods or services for a seller is entered into the buyer's computer, the buyer's computer transmits the order information to an intermediary computer, and the intermediary computer transmits the order information to the seller's computer.

[0021] A transaction statement creation step in which, based on the order information transmitted in the order information transmission step, the intermediary computer creates and stores a transaction statement, and the seller confirms or modifies the transaction statement stored in the intermediary computer through the seller computer.

[0022] After the goods or services are provided from the seller to the buyer, the receipt completion information transmission step, in which the purchaser inputs the receipt completion information on the purchaser's computer and transmits it to the intermediary computer and stores it.

[0023] The tax invoice generation step, where the intermediary computer generates a tax invoice based on the receipt completion information.

[0024] A tax invoice confirmation step in which the intermediary computer transmits the tax invoice generated in the tax invoice generation step to the buyer's computer, and when the buyer checks the contents of the tax invoice through the buyer's computer and inputs an indication of modification or approval of the information in the tax invoice, the buyer's computer transmits confirmation information including an indication of modification or approval to the intermediary computer, and

[0025] The tax invoice issuance stage, where the intermediary computer transmits the information of the verified tax invoice to the seller's computer, and the seller's computer accesses the intermediary computer and electronically signs the tax invoice.

[0026] It includes.

[0027] In this invention, except for the purchase order written by the buyer, the transaction statement and tax invoice written by the seller and the receipt information regarding the delivery of goods or completion of services written or confirmed by the buyer are written by an intermediary computer operated by a third party intermediary in the transaction, and the buyer and seller only check the documents or information written by the intermediary computer and modify them as necessary.

[0028] The intermediary computer can be configured to draft transaction statements, receipt information, and tax invoices based on each buyer's request. Such requests may include the format and content of transaction statements and the format of tax invoices.

[0029] When a purchase order is received from a buyer, the intermediary computer creates a transaction statement and receipt information. After the goods or services are delivered, the intermediary computer generates a tax invoice based on the receipt completion information transmitted from the buyer's computer. Therefore, sellers can avoid the task of creating transaction statements or tax invoices tailored to each buyer's needs.

[0030] The seller can only check and confirm the transaction statement and tax invoice created by the brokerage computer, review whether the information contained therein corresponds to the facts, and record only the confirmation through the computer he operates on the brokerage computer, and input only the corrections into the brokerage computer using his computer as needed.

[0031] Buyers can also verify whether the transaction statement and tax invoice, prepared in the format they require at the time they require, are true to the transaction and record any required confirmations or corrections on their own computer.

[0032] In this way, the seller and buyer only record the facts of each transaction on their own computers, and the intermediary computer generates transaction statements and tax invoices according to the buyer's requests.

[0033] Therefore, sellers can alleviate the burden of issuing tax invoices tailored to each buyer's needs. Furthermore, buyers can reduce the burden and effort of compiling tax invoices issued by each seller at each time and reviewing them against transaction details.

[0034] As an additional feature of this invention, in the method for issuing a tax invoice of this invention,

[0035] In the transaction statement creation step, the seller confirms the order information and inputs the confirmation information into the intermediary computer through the seller's computer, and the intermediary computer creates and stores the transaction statement.

[0036] As an additional feature according to another aspect of the present invention, in the method for issuing a tax invoice of the present invention,

[0037] Between the order information transmission step and the transaction statement generation step,

[0038] When the seller confirms the order information and inputs it into the intermediary computer through the seller's computer, the intermediary computer transmits the modification of the order information to the buyer's computer, which is the order information modification request step; and

[0039] When a buyer confirms a request for modification of order information through the buyer's computer and inputs information on approval or rejection into the buyer's computer, the buyer's computer transmits information on approval or rejection of modification of order information to an intermediary computer, and the intermediary computer stores information on approval or rejection of modification of order information and transmits it to the seller's computer; an approval information transmission step;

[0040] Including more,

[0041] In the transaction statement generation step, when the intermediary computer receives information on approval for modification of order information from the buyer computer, it can be configured to generate and store a transaction statement based on the modified order information.

[0042] As another additional feature of this invention, in the method for issuing a tax invoice of this invention,

[0043] After the receipt completion information transmission step, the intermediary computer checks whether the receipt completion information from the buyer computer matches the transaction statement regarding the receipt completion information, and if there is a discrepancy, transmits information regarding the discrepancy to the buyer computer and stores the receipt completion information if there is a match;

[0044] When the buyer's computer receives information about a discrepancy, the buyer modifies or confirms the receipt completion information and enters it into the buyer's computer, and the buyer's computer transmits the modification or confirmation information to the intermediary computer, and the intermediary computer stores the modified receipt completion information, which is the receipt information modification step.

[0045] It can be configured to include more.

[0046] As another additional feature of this invention, in the method for issuing a tax invoice of this invention,

[0047] The tax invoice approval step may be configured to include a step in which the buyer compares the information on the tax invoice with the information on the receipt completion through the buyer's computer to determine whether the information matches, and if the information is determined to be inconsistent, the buyer modifies the tax invoice on the buyer's computer, and the buyer's computer transmits the modified information to the intermediary computer.

[0048] As another additional feature of this invention, in the method for issuing a tax invoice of this invention,

[0049] In the above preparation stage, the brokerage computer further records information about the buyer's settlement cycle or settlement date,

[0050] The above tax invoice generation step can be configured such that when the last day of the settlement cycle or the settlement date arrives, the intermediary computer generates total information on transactions for which information on receipt completion has been received during the settlement period or by the settlement date, and generates a tax invoice based on the total information.

[0051] As another additional feature of this invention, in the method for issuing a tax invoice of this invention,

[0052] After the above transaction statement generation step, the intermediary computer further includes a receipt information generation step in which the intermediary computer generates receipt information based on the transaction statement and transmits the generated receipt information to the buyer computer.

[0053] In the above-mentioned receipt completion information generation step, the purchaser's computer can be configured to generate receipt completion information by inputting information for modifying or confirming the receipt information transmitted in the receipt information generation step.

[0054] Figure 1 is a configuration diagram of a network in which a method for issuing a tax invoice according to an embodiment of the present invention is executed.

[0055] Figures 2 to 6 are flow charts showing the procedure for executing a method for issuing a tax invoice according to an embodiment of the present invention.

[0056] Hereinafter, a preferred embodiment of a method for issuing a tax invoice according to the present invention will be described with reference to the drawings.

[0057] The embodiments described below are merely examples of how this invention is implemented, and this invention is not limited to these embodiments, but various modifications, changes, and additions of configurations are possible within the scope described in the claims, and all such modifications, changes, and additions of configurations fall within the scope of the rights of this invention.

[0058] In the following explanation, the purchasing company is the one who receives goods or services from the selling company and pays the price for the goods or services provided, and the selling company is the one who provides goods or services, receives the price for the goods or services provided, and must issue a tax invoice for the collection of value-added tax with respect to such price.

[0059] Although this specification uses the terms purchasing company and selling company, the term "company" in these terms does not refer only to a legal entity, but also to all parties to a transaction for goods or services.

[0060] Furthermore, the term "computer" used in this specification does not refer to a specific type of information processing device, but rather encompasses all types of information processing devices used in transactions between purchasing or selling companies. The term "computer" encompasses smartphones, tablet computers, desktop computers, and server computers.

[0061] In addition, the term 'warehousing' used in this specification is not used only in the narrow sense that the goods delivered by the seller have been stored in the warehouse of the buyer's place of business, but is used to indicate that the seller has completed delivery of the goods to the buyer or performance of the contracted service.

[0062] The term "verification" used in this specification does not simply mean that the buyer and seller have looked up some information through a computer, but rather that the buyer and seller have confirmed that the information has been properly and accurately recorded as a result of the lookup and have recorded an expression of their approval of the information through a computer.

[0063] FIG. 1 schematically illustrates a computer network in which a method for issuing a tax invoice according to an embodiment of the present invention is implemented, and a flow of information in the method for issuing a tax invoice according to an embodiment of the present invention executed on the computer network.

[0064] The method of issuing a tax invoice according to an embodiment of the present invention is not performed through direct information exchange between a purchasing company computer (20) and a selling company computer (30), but is performed mainly through an intermediary computer (10) operated by a third party intermediary in the transaction.

[0065] The broker operates a brokerage computer (10) that serves as a platform where various information regarding transactions of goods or services for the issuance of tax invoices in this embodiment is entered and various information regarding the issuance of tax invoices is collected and generated.

[0066] The intermediary computer (10) may be directly owned and operated by the intermediary, but may also consist of server equipment, a database, and a dedicated line leased by the intermediary. Furthermore, the intermediary computer (10) need not be directly operated by the intermediary, and maintenance, etc. may be performed by a separate business operator under the intermediary's consignment.

[0067] The intermediary computer (10) does not mean just one computer, but is comprised of a connection server (11), a web server (12), and a database (13) that are operated by an intermediary, a purchasing company, or a selling company and are connected to each other through a mutual network to transmit and receive information.

[0068] Computers (20, 30) owned and operated by purchasing and selling companies may be equipped with an enterprise resource planning system (ERP system) that integrates and manages business activity processes such as production, logistics, finance, accounting, sales, purchasing, and inventory within the company, shares information generated within the company, and helps create new information and make decisions.

[0069] However, in the embodiment described below, the sales company's computer (30) is not equipped with an ERP system, but is comprised solely of an information processing device such as a smartphone or personal computer. In this embodiment, the sales company's computer can access the intermediary computer to confirm and input information.

[0070] However, this invention does not exclude that the computer (30) of the sales company is also equipped with an ERP system and stores and processes information regarding transactions.

[0071] However, the examples described below assume that the sales company is a very small business. Therefore, while the sales company may not have its own ERP system, it is assumed that it possesses an information processing device with the minimum functionality to store basic information regarding transactions of goods or services, or to access an intermediary computer (10) to retrieve transaction information and enter or modify such information.

[0072] Additionally, individuals in charge of various tasks at the purchasing company and the selling company (hereinafter referred to as "personnel") can directly input or retrieve information related to the issuance method of this embodiment using a computer (20, 30) provided by the respective companies. While these tasks may be performed by different personnel, for the sake of convenience, each person in charge is not specifically identified in this specification.

[0073] A person in charge of a purchasing company or a selling company may access their company's computer (20, 30) or an intermediary computer (10) through a smartphone or personal computer that they personally carry or use to input or look up information, and in this case, the personal mobile phone or computer may be treated as the purchasing company's or selling company's computer (20, 30).

[0074] Meanwhile, in this embodiment, the purchasing company computer (20) and the intermediary computer (10) are configured to transmit and receive information through a separate communication server (40).

[0075] However, if such a communication server (40) is not provided, the intermediary computer (10) and the purchasing company computer (20) may be configured to directly transmit and receive information through a network or to access the other party's computer system.

[0076] In addition, the method of this embodiment is provided with a public authentication server (50), so that the intermediary computer (10) can access the public authentication server (50) through the access server (11) and check whether electronic authentication on the sales company computer (30) for the tax invoice generated by the intermediary computer has been performed normally.

[0077] The method of the embodiment described below describes a method of issuing a tax invoice according to a transaction of goods or services between a purchasing company and a selling company, but this method can be applied as is to a method of issuing a tax invoice between multiple selling companies that provide goods or services to a single purchasing company.

[0078] However, the method of issuing a tax invoice in the example described below can also be used to issue tax invoices when a single sales company provides goods or services to multiple purchasing companies.

[0079] Next, each step of issuing a tax invoice according to an embodiment of the present invention will be described with reference to FIGS. 2 to 6.

[0080] Referring to Figure 2, the preparation steps (S1-1 to S1-5) for issuing a tax invoice are described.

[0081] First, information for issuing a tax invoice according to the method of this embodiment is transmitted from the purchasing company's computer (20) to the intermediary computer (10) (S1-1). This information includes basic information such as the purchasing company's business registration number, as well as information about the selling company providing goods or services to the purchasing company. The selling company's information includes the company's name, business registration number, and email address.

[0082] Additionally, the information transmitted may include a settlement cycle, i.e., a time interval for settlement, such as one month, one week, two weeks, etc., and a periodically specified settlement date, such as the second Wednesday of each month or the 10th of each month.

[0083] This settlement cycle refers to the time interval between adding up the amounts incurred for each provision of goods or services from sellers to buyers over a certain period of time and issuing a tax invoice by adding up the amounts during this period.

[0084] In the following example, the amounts generated from transactions are added up for each settlement period and a tax invoice is issued for the total amount. However, the method for issuing tax invoices of the present invention may be configured to issue tax invoices for each transaction for which a transaction statement is issued.

[0085] This information may be transmitted from the purchasing company computer (20) to the intermediary computer (10), but the intermediary computer may also be configured to access the ERP system installed in the purchasing company computer and retrieve it from the ERP system.

[0086] When information is received or withdrawn from the purchasing company computer, the intermediary computer (10) stores the information (S1-2) and sends an invitation email (S1-3) to the selling company computer (30) from which the information was received from the purchasing company computer (20).

[0087] When an invitation email from an intermediary computer (10) is received at a sales company computer (30), a person in charge within the sales company checks the email, and the person in charge of the sales company decides whether to issue a tax invoice according to the tax invoice issuance method according to this embodiment.

[0088] When it is decided to issue a tax invoice according to the tax invoice issuance method according to this embodiment, the person in charge accesses the intermediary computer (10) through the sales company computer (30) to register as a member, and checks information related to the issuance of a tax invoice, including the information of the sales company stored in the intermediary computer (10), corrects incorrect information, or additionally inputs insufficient information (S1-4).

[0089] The intermediary computer (10) stores the entered information in the database (13) (S1-5), and the preparation phase is completed.

[0090] This preparatory step may be completed as a one-time step, but if the information of the selling company or purchasing company changes or the settlement cycle changes, the tax invoice issuance procedure according to this example may be performed again while it is in progress.

[0091] Next, referring to Figure 3, the steps in which a purchasing company creates a purchase order and a transaction statement is created and stored based on the purchase order are described.

[0092] When a purchasing company requests the provision of goods or services, a purchasing company representative enters the relevant purchase information into the ERP system installed on the purchasing company's computer (20). The ERP system creates a purchase order and transmits it to an intermediary computer (10) (S2-1).

[0093] The intermediary computer (10) stores the purchase order transmitted from the purchasing company computer (20) and transmits it to the selling company computer (30) (S2-2). The sales company's representative checks the purchase order through the selling company computer (30) and decides whether to proceed with the transaction of goods or services based on the purchase order.

[0094] When the selling company decides to proceed with a transaction according to the order of the purchasing company, the person in charge of the selling company inputs information indicating confirmation or approval into the intermediary computer (10) through the selling company computer (30).

[0095] If the selling company determines that a change in the order quantity or an adjustment in the delivery date is necessary for the purchasing company's order, the selling company's person in charge inputs the modification request information into the intermediary computer (10) via the selling company's computer (30) (S2-4). The intermediary computer (10) transmits the modification request information to the purchasing company's computer (10).

[0096] The purchasing company checks the modification request information, decides whether to accept the modification request of the selling company, enters confirmation information of acceptance or rejection into the purchasing company computer (20), and the purchasing company computer (20) transmits the confirmation information to the intermediary computer (10) (S2-6).

[0097] When the intermediary computer (10) receives confirmation information, it transmits this information to the sales company computer (130) and proceeds to the next step, the step of creating a transaction statement (S3-1).

[0098] When the intermediary computer (10) receives confirmation information for a purchase order from a selling company or confirmation information for a request for modification of a purchase order from a purchasing company, it creates a draft of a transaction statement based on the purchase order (S3-1) and transmits information indicating that a draft of the transaction statement has been created to the seller computer (30) (S3-2).

[0099] A transaction statement is a document provided to a buyer by a seller, who is a supplier of goods or services, that lists the goods or services that the seller supplies and the amount that the buyer must pay accordingly.

[0100] In the method of this embodiment, the transaction statement created by the intermediary computer (10) is created in a format that is completed in accordance with the method requested by the purchasing company, so that the transaction statement that is ultimately provided to the purchasing company is completed simply by approving the draft transaction statement without the sales company's representative or the sales company computer (30) having to do any separate work.

[0101] The transaction statement generated by the intermediary computer (10) is a kind of draft, and when the sales company confirms or modifies this and confirms it again, it becomes a transaction statement issued by the sales company.

[0102] Meanwhile, instead of doing it in the same way as in this embodiment, the intermediary computer (10) may be configured to display only the list of goods to be entered in the transaction statement and information on the price as a draft, and the transaction statement may be generated by the seller computer (30).

[0103] However, from the perspective of a purchasing company that receives goods or services from numerous sales companies, it is advantageous to have the intermediary computer (10) create a draft transaction statement in the format it needs.

[0104] In addition, from the perspective of the sales company, it is advantageous for the intermediary computer (10) to create a draft of the transaction statement according to the needs of each purchasing company, rather than creating a transaction statement in a different format according to the needs of each purchasing company.

[0105] When the sales company computer (30) receives information on drafting a transaction statement, the sales company's representative can check the information, and the sales company computer (30) can connect to the intermediary computer (10) to check the draft transaction statement (S3-3).

[0106] The selling company reviews whether the contents of the draft transaction statement stored in the intermediary computer (10) match the contents of the purchase order received by the selling company from the purchasing company.

[0107] In addition, when the sales company confirms the purchase order from the purchasing company, it prepares the goods to be provided to the purchasing company based on the purchase order and begins preparing the services to be provided.

[0108] The sales company can not only compare the draft transaction statement prepared by the intermediary computer (10) with the contents of the purchase order, but can also compare the contents of the goods or services it prepares with the contents of the transaction statement.

[0109] Accordingly, the selling company can check whether the details of the goods or services to be provided to the purchasing company or the details of the payment to be received are consistent with the details of the goods or services to be provided to the purchasing company in accordance with the purchasing company's order.

[0110] However, an ERP system or a system equivalent thereto is installed in the sales company computer (30), so that order information and a list of goods prepared according to the order or the price are recorded, and the ERP system or other computer program can determine whether the contents of the transaction statement viewed by the sales company computer (30) match the contents recorded in its own ERP system.

[0111] Additionally, the delivery of goods or provision of services by a selling company according to an order from a purchasing company may be divided into multiple parts, and a transaction statement may be prepared for each delivery of goods or provision of services.

[0112] Accordingly, if there is a discrepancy between the details in the purchase order and transaction statement, the sales company's representative can modify the draft transaction statement stored in the intermediary computer (10) via the sales company's computer (30) (S3-3). If no modifications are required, the generated transaction statement is confirmed and approved as is.

[0113] When the confirmation or modification of the transaction statement by the seller computer (30) is completed, the intermediary computer (10) compares the transaction statement modified or confirmed by the seller computer (30) with the purchase order (S3-4).

[0114] In this case, if the transaction statement and purchase order do not match, information on the inconsistency including the details of the inconsistency is transmitted to the sales company computer (30), and the sales company's representative confirms the information on the inconsistency through the sales company computer (30) and inputs the confirmation information into the intermediary computer (10) (S3-5).

[0115] Once the above verification steps are completed, the transaction statement stored in the intermediary computer (10) is treated as a transaction statement written by the sales company, not a draft written by the intermediary computer, and is stored in the intermediary computer (10) (S3-6).

[0116] This completes the creation of the purchase order and the preparation of the transaction statement based on it.

[0117] Next, the steps of generating receipt completion information and creating a transaction summary table are described with reference to FIG. 4.

[0118] The purchase order generated by the purchasing company's computer (20) may record the delivery date of goods or the completion date of services requested by the purchasing company. Since this deadline is not the actual delivery date of goods or the completion date of services, information regarding the delivery date of goods or the completion date of services is not entered into the intermediary computer (10).

[0119] When a transaction statement is created and confirmed and a formal transaction statement is stored (S3-6), the intermediary computer (10) creates receipt information (S4-1).

[0120] At this stage, the receipt information generated by the intermediary computer (10) does not actually indicate the completion of delivery of goods or performance of services by the sales company, but rather enables the purchasing company computer (20) to generate receipt completion information in the same format as a receipt completion certificate by using the receipt completion information generated by the intermediary computer (10).

[0121] The transaction statement is confirmed and stored in the intermediary computer (10) (S3-6), and accordingly, the intermediary computer (10) creates receipt information based on the transaction statement and transmits it to the purchasing company computer (20) together with the transaction statement (S4-1).

[0122] Meanwhile, unlike this embodiment, the sales company may record the delivery date in the transaction statement at the stage of confirming the transaction statement generated by the intermediary computer, and the intermediary computer may be configured to generate receipt information using the delivery date entered from the sales company computer as the receipt date.

[0123] When the purchasing company computer (20) receives the receipt information from the intermediary computer (10) in step S4-1 and the delivery of goods or performance of the area related to the receipt information is completed, the person in charge of the purchasing company checks the receipt information transmitted from the intermediary computer (10) in the purchasing company computer (10), enters the receipt date, i.e., the date of completion of delivery or service, in the receipt information, and modifies and inputs the product details or quantity, etc., as necessary.

[0124] Accordingly, information on completion of receipt is generated in the purchasing company computer (20) and this information is transmitted to the intermediary computer (10) (S4-2).

[0125] When the intermediary computer (10) receives information on completion of receipt from the purchasing company computer (20), it compares the information with the receipt information or transaction statement generated by the intermediary computer in step S4-1 (S4-3).

[0126] If the two pieces of information match, the receipt completion information is stored in the intermediary computer (10) (S4-5). If the two pieces of receipt information do not match, the intermediary computer (10) transmits information indicating the discrepancy to the purchasing company computer (20).

[0127] The purchasing company computer (20) displays the receipt of information on inconsistencies from the intermediary computer (10) on an information device carried by the purchasing company's person in charge or on the computer's monitor, etc., so that the person in charge can re-check the information on completion of receipt and correct the inconsistent information.

[0128] When the receipt completion information is modified, the purchasing company's computer receives and stores the receipt completion information (S4-5).

[0129] When the receipt completion information is saved, the transaction summary table creation step (S4-6) is performed.

[0130] A transaction summary is a record of the goods delivered or services completed for transactions completed during a single settlement cycle for each sales company.

[0131] The preparation of such transaction summary statements may be made at the end of the settlement cycle, i.e., on the settlement date, for the delivery of goods or the completion of services performed during the settlement cycle for which information on completion of receipt has been stored.

[0132] However, in the issuance method according to this embodiment, a transaction summary table is created each time each receipt completion information is saved. Therefore, when the transaction summary table is created, the information recorded in the transaction summary table is the sum of the accumulated receipt completion information from the start of the current settlement cycle to the time of creation.

[0133] Next, the steps for creating a tax invoice are described with reference to Fig. 5.

[0134] When the settlement date according to the settlement cycle arrives, the intermediary computer (10) confirms the arrival of the settlement date (S5-1) and generates a tax invoice based on the transaction summary table containing information on completion of receipt by the settlement date (S5-2). Once the tax invoice is generated, the intermediary computer (10) transmits the generated tax invoice to the purchasing company computer (20).

[0135] Meanwhile, in this embodiment, a settlement cycle is set and a tax invoice is generated based on a summary table that adds up transactions completed by the end date of the settlement cycle. However, in an embodiment where a settlement cycle is not set, a tax invoice is created based on the receipt completion information for each transaction after the receipt completion information for each transaction is confirmed.

[0136] The purchasing company computer (20) stores the tax invoice transmitted from the intermediary computer (10) and compares the information totaled for transactions completed for delivery or service during the settlement cycle based on the receipt completion information stored in the ERP system with the tax invoice generated by the intermediary computer.

[0137] The purchasing company's person in charge checks the comparison results through the purchasing company's computer (20), modifies the tax invoice generated by the intermediary computer (10) as needed, and transmits the information of the modified tax invoice to the intermediary computer (10) (S5-4).

[0138] The intermediary computer (10) receives tax invoice information from the purchasing company computer (20), compares the received tax invoice information with the tax invoice created by the intermediary computer (10) (S5-5), and if any inconsistencies are found due to modifications by the purchasing company, etc., information on the purpose and content of the inconsistency is transmitted to the purchasing company computer (20). If no inconsistencies are found, a tax invoice is generated (S5-7).

[0139] When information on inconsistencies in tax invoice information is transmitted to the purchasing company's computer (20), the ERP system transmits the information to the person in charge's information device or displays it on a monitor so that the person in charge can check the inconsistency information.

[0140] A purchasing company's representative revises tax invoice information through the ERP system or checks previously revised tax invoice information and enters the revised or confirmed information into the purchasing company's computer (20). The purchasing company's computer (20) transmits the revised or confirmed information to an intermediary computer (S5-6).

[0141] When information on modification or confirmation of a tax invoice is transmitted from the purchasing company computer (20) to the intermediary computer (10), the intermediary computer (10) creates a tax invoice based on the modification information transmitted from the purchasing company computer (20) (S5-7).

[0142] Next, the steps for issuing a tax invoice by verifying the tax invoice and electronically signing it with reference to Figure 6 are described.

[0143] When the brokerage computer (10) creates a tax invoice, it transmits the creation notification information to the sales company computer (30) (S6-1).

[0144] When information for generating a tax invoice is received by the sales company computer (30), the sales company computer (30) connects to the intermediary computer (10) (S6-2), and the intermediary computer (10) transmits the information included in the generated tax invoice to the sales company computer (30).

[0145] A sales company representative verifies the information contained in the tax invoice through the sales company computer (30) and performs an electronic signature on the tax invoice through the sales company computer (30) (S6-4). Once the electronic signature on the tax invoice is completed, the sales company computer (30) uploads the electronic signature to the intermediary computer (10) (S6-5).

[0146] When an electronic signature for a tax invoice is uploaded, the intermediary computer (10) connects to a public authentication server (50) to verify the authenticity and integrity of the electronic signature and authenticates the electronic signature (S6-5).

[0147] Upon authentication of the electronic signature, a tax invoice is issued, and the issuance result is transmitted to the purchasing company's computer (20) and stored there. Of course, the issuance result and the issued tax invoice may also be transmitted to the selling company's computer (30).

[0148] Meanwhile, in this embodiment, the sales company computer connects to the intermediary computer to electronically sign the tax invoice, the intermediary computer connects to a public authentication server to verify the electronic authentication by the sales company computer, and transmits the issued tax invoice to the purchasing company computer and the sales company computer.

[0149] However, electronic signatures for tax invoices, authentication of electronic signatures, and transmission of tax invoices may be performed through computers operated by other service providers rather than through intermediary computers.

[0150] Through these steps, after the end of one settlement cycle, i.e. after the end date, a tax invoice is issued for the total amount of money paid by the selling company to the purchasing company for the delivery of goods or provision of services during the settlement cycle.

[0151] In this embodiment, a single tax invoice is issued for all transactions completed during the settlement cycle, i.e., for completed deliveries or service performance. Alternatively, depending on the purchasing company's policy, separate tax invoices may be issued for each transaction or for each type of transaction.

[0152] In this case, each order made by a purchasing company is assigned a code indicating the type of transaction, and the code is recorded in the purchase order and stored by the intermediary computer (10), and the code or the type of transaction corresponding to the code may be recorded in the transaction statement, summary statement, or tax invoice.

[0153] In addition, in the issuance of a tax invoice according to this invention, a settlement cycle may not be set and a tax invoice may be issued for each transaction.

[0154] The issuance of tax invoices according to this settlement cycle is done for each selling company, but the transaction statements and tax invoices generated by the intermediary computer are in a format and form suitable for the purchasing company's needs and are stored and managed in the purchasing company's ERP system.

[0155] Through this, purchasing companies will find it more convenient to manage transaction statements and tax invoices, and selling companies will be relieved of the inconvenience of having to prepare different transaction statements and tax invoices for each purchasing company.

Claims

1. A method of issuing a tax invoice issued by a seller providing goods or services to a buyer in relation to payment for the provision of goods or services. The preparatory stage, in which the buyer's computer and the seller's computer used for the transaction of goods or services are connected, and the buyer's information and the seller's information are recorded in the intermediary computer that transmits, receives, and stores information regarding the transaction of goods or services and the issuance of tax invoices accordingly between the buyer's computer and the seller's computer. An order information transmission step in which order information for goods or services for a seller is entered into the buyer's computer, the buyer's computer transmits the order information to an intermediary computer, and the intermediary computer transmits the order information to the seller's computer. A transaction statement creation step in which, based on the order information transmitted in the order information transmission step, the intermediary computer creates and stores a transaction statement, and the seller confirms or modifies the transaction statement stored in the intermediary computer through the seller computer. After the goods or services are provided from the seller to the buyer, the receipt completion information transmission step, in which the purchaser inputs the receipt completion information on the purchaser's computer and transmits it to the intermediary computer and stores it. The tax invoice generation step, where the intermediary computer generates a tax invoice based on the receipt completion information. A tax invoice confirmation step in which the intermediary computer transmits the tax invoice generated in the tax invoice generation step to the buyer's computer, and when the buyer checks the contents of the tax invoice through the buyer's computer and inputs an indication of modification or approval of the information in the tax invoice, the buyer's computer transmits confirmation information including an indication of modification or approval to the intermediary computer, and The tax invoice issuance stage, where the intermediary computer transmits the information of the verified tax invoice to the seller's computer, and the seller's computer electronically signs the tax invoice. A method of issuing a tax invoice, including:

2. In claim 1, A method of issuing a tax invoice in which the seller confirms the order information and enters the confirmation information into the intermediary computer through the seller's computer, and the intermediary computer then creates and saves the transaction statement.

3. In claim 1, Between the order information transmission step and the transaction statement generation step, When the seller confirms the order information and inputs it into the intermediary computer through the seller's computer, the intermediary computer transmits the modification of the order information to the buyer's computer, which is the order information modification request step; and When a buyer confirms a request for modification of order information through the buyer's computer and inputs information on approval or rejection into the buyer's computer, the buyer's computer transmits information on approval or rejection of modification of order information to an intermediary computer, and the intermediary computer stores information on approval or rejection of modification of order information and transmits it to the seller's computer; an approval information transmission step; Including more, A method for issuing a tax invoice, wherein, in the transaction statement generation step, when the intermediary computer receives information on approval for modification of order information from the buyer computer, the intermediary computer generates and stores a transaction statement based on the modified order information.

4. In claim 1, After the receipt completion information transmission step, the intermediary computer checks whether the receipt completion information from the buyer computer matches the transaction statement regarding the receipt completion information, and if there is a discrepancy, transmits information regarding the discrepancy to the buyer computer and stores the receipt completion information if there is a match; When the buyer's computer receives information about a discrepancy, the buyer modifies or confirms the receipt completion information and enters it into the buyer's computer, and the buyer's computer transmits the modification or confirmation information to the intermediary computer, and the intermediary computer stores the modified receipt completion information, which is the receipt information modification step. A method of issuing a tax invoice, which further includes:

5. In claim 1, A method for issuing a tax invoice, wherein the tax invoice approval step includes a step in which the buyer compares the information on the tax invoice with the information on the receipt completion through the buyer's computer to determine whether the information matches, and if the information is determined to be inconsistent, the buyer's computer modifies the tax invoice, and the buyer's computer transmits the modified information to the intermediary computer.

6. In claim 1, In the above preparation stage, the brokerage computer further records information about the buyer's settlement cycle or settlement date, The above tax invoice generation step is a method for issuing a tax invoice, wherein, when the last day of the settlement cycle or the settlement date arrives, the intermediary computer generates total information on transactions for which information on receipt completion has been received during the settlement period or by the settlement date, and generates a tax invoice based on the total information.

7. In claim 1, After the above transaction statement generation step, the intermediary computer generates receipt information based on the transaction statement and transmits the generated receipt information to the buyer computer, which is a receipt information generation step. Including more, A method for issuing a tax invoice, wherein in the above-mentioned receipt completion information generation step, the purchaser inputs information to modify or confirm the receipt information transmitted in the receipt information generation step, and the purchaser's computer generates receipt completion information.

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