• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.311-321
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• 2020

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach's Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-of-use positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user's attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2003년도 종합학술대회 논문집
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• pp.261-267
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• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권9호
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• pp.4487-4507
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• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• 무역상무연구
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• 제25권
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• pp.99-119
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• 2005

Recently, the export claims related to the compliance of the commercial invoice are increasing. This paper aims to review the basic requirements of the invoice, and two theories on the document compliance, i.e., the strict compliance and the substantial compliance, and to analyse the substantial compliance of the invoice through some recent cases under the UCP 500, ICC's opinions and the International Standard Banking Practice (ISBP). As regards the compliance of the invoice, a majority of the cases has held that it must comply strictly with the credit terms ("strict compliance rule"). However, a minority of courts and credit industry standards such as the UCP and ISBP published by ICC take a different approach, infusing the credit law notions such as equity, "substantial compliance rule", etc. The extent of the substantial compliance of the invoice is particularly explained in the above-mentioned invoice paragraphs of the ISBP and supported by a large number of ICC's official opinions. Especially, the parties and descriptions in the invoice must correspond with those in the credit, being not inconsistent with the other documents. Other issues related to invoices such as a tolerance of the quantity, the amount, and the number of originals or copies, etc. must comply with the credit terms substantially.

• International Journal of Computer Science & Network Security
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• 제22권11호
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• pp.213-221
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• 2022

Intelligent Character Recognition System for Account Payable (ICRS AP) Automation represents the process of capturing text from scanned invoices and extracting the key fields from invoices and storing the captured fields into properly structured document format. ICRS plays a very critical role in invoice data streamlining, we are interested in data like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. As companies attempt to cut costs and upgrade their processes, accounts payable (A/P) is an example of a paper-intensive procedure. Invoice processing is a possible candidate for digitization. Most of the companies dealing with an enormous number of invoices, these manual invoice matching procedures start to show their limitations. Receiving a paper invoice and matching it to a purchase order (PO) and general ledger (GL) code can be difficult for businesses. Lack of automation leads to more serious company issues such as accruals for financial close, excessive labor costs, and a lack of insight into corporate expenditures. The proposed system offers tighter control on their invoice processing to make a better and more appropriate decision. AP automation solutions provide tighter controls, quicker clearances, smart payments, and real-time access to transactional data, allowing financial managers to make better and wiser decisions for the bottom line of their organizations. An Intelligent Character Recognition System for AP Automation is a process of extricating fields like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. based on their x-axis and y-axis position coordinates.

• 한국멀티미디어학회논문지
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• 제13권12호
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• pp.1786-1797
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• 2010

Automatic understanding of contents in document image is a very hard problem due to involvement with mathematically challenging problems originated mainly from the over-determined system induced by document segmentation process. In both academic and industrial areas, there have been incessant and various efforts to improve core parts of content retrieval technologies by the means of separating out segmentation related issues using semi-structured document, e.g., invoice,. In this paper we proposed classification models for text lines on invoice document in which text lines were clustered into the five categories in accordance with their contents: purchase order header, invoice header, summary header, surcharge header, purchase items. Our investigation was concentrated on the performance of machine learning based models in aspect of linear-discriminant-analysis (LDA) and non-LDA (logic based). In the group of LDA, na$\"{\i}$ve baysian, k-nearest neighbor, and SVM were used, in the group of non LDA, decision tree, random forest, and boost were used. We described the details of feature vector construction and the selection processes of the model and the parameter including training and validation. We also presented the experimental results of comparison on training/classification error levels for the models employed.

• 한국IT서비스학회지
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• 제3권2호
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• pp.85-98
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• 2004

As the e-Commerce based on the XML technology is getting bigger, user authentication, integrity, non-repudiation and confidentiality has become important for security. Since the XML technology is widely used for exchanging information among the Internet e-business systems, the security of XML documents is essentially required and XML digital signature should be supported. To support the digital signature of XML documents, W3C proposed the XML-Signature specification as an international standard that describes five transform algorithms. In this paper, we design and implement a XML/PKI based digital tax invoice system. Our system supports the five transforming algorithms defined in the XML-Signature specification and exchanges digital tax invoices among enterprises securely. We design and implement the flexible and efficient system consists of reusable components using CBD(Component Based Development).

• 한국전자거래학회지
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• 제16권3호
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• pp.263-274
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• 2011

KEC XML 표준전자세금계산서 v3.0은 XML 전자문서의 가장 전형적인 사례로서, 2008년 부가가치세법의 개정으로 법인사업자는 전자적인 방법으로 세금계산서를 교부하고 이를 국세청에 제출토록 의무화함에 따라 2009년 개발되었다. KEC XML 표준전자세금계산서는 2010년 사범 적용을 거쳐 2011년부터 전면적인 발행과 국세청 제출이 시행되고 있다. KEC XML 전자세금계산서 (v3.0)는 표준, 개발주체, 기술, 그리고 운영 측면에서 기존 전자세금계산서와는 많은 차이점을 가지고 있다. 무엇보다 KEC XML 전자세금계산서 v3.0은 국제 표준 및 방법론에 근거해 개발된 전자문서로는 국가적인 범위에서 실제 적용 및 유통되는 첫번째 사례로 꼽을 수 있으며, 향후 여타 XML 전자문서의 개발과 유통의 기준이 될 수 있다는 점에서 큰 의미를 가지고 있다. 본 논문에서는 이러한 전자세금계산서의 개발과 유통 과정을 체계적으로 정리, 소개함으로써 향후 유사한 XML 표준 전자문서의 개발에 대한 지침을 제시하고자 한다.

• 한국산학기술학회논문지
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• 제10권2호
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• pp.377-387
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• 2009

전자 서명은 서명 대상 데이터의 내용에 대한 완전성 보장과 서명자의 신원 확인 기능을 제공한다. 하지만 서명자의 서명만을 포함하는 기본적인 구조의 전자 서명은 서명 시점에 대한 정확성을 보장하지 못하며 서명에 대한 장기간의 신뢰를 제공하지 못한다. 본 논문은 전자 서명 메커니즘에 시점 확인 서비스(timestamp service)를 결합하여 서명 시점에 대한 정확성을 보장하며 수명이 긴 전자 서명의 생성과 검증 서비스를 제공하는 시스템을 제안한다. 제안된 시스템은 전자 상거래 계약, 문서 보존 서비스, 송장(invoice) 응용 등과 같이 기존의 전자 서명보다 장기간의 신뢰를 보장하는 서명을 요구하는 다양한 응용 분야에서 사용될 수 있다. 제안된 시스템은 한국표준과학연구원에서 운영되는 시점 확인 서비스 시스템과 연동하여 테스트되었다.

• 한국전자거래학회지
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• 제21권3호
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• pp.79-99
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• 2016

본 연구는 실시간으로 생성되는 전자세금계산서(e-invoice) 데이터를 활용하여 자동차 부품산업 내의 공급망을 분석하였다. 완성차에게 부품을 공급하는 모듈단위 업체를 1차 업체라고 정의하였으며 총 8가지 모듈 단위 중에서 제동장치의 서브 모듈인 브레이크를 중심으로 2차/3차 공급망 분석을 실시하였다. 2차 브레이크 생산 업체는 3개 업체로, 이들 업체의 에고 네트워크 분석을 토대로 각 업체의 3차 하청업체들의 네트워크상에서의 역할-통합자와 할당자 그리고 허브- 규명되었다. 네트워크 수준 분석에서는 브레이크 업계 점유율 1위인 $A_2$의 네트워크는 다른 2개의 경쟁 업체보다 업체 수가 많고 권한이 집중되어 있는 것으로 나타났다. 또한 브레이크업계 사업유형별 거래 전 속도를 통해 거래적 위상관계를 분석하였는데 전체 업체의 37%가 위계적 거래였으며 사업유형 관점에서 도매업, 상품중개업 그리고 고무 제품 및 플라스틱 제품제조업의 거래 전속도 값이 1일 정도로 위계적 거래관계인 사실을 입증했다.