개별소비세 대상 가구 / 특수목적의 가구는 개별소비세 면제

In South Korea, there exists a specific taxation system known as the "Individual Consumption Tax". This tax is imposed  on certain high-value goods, including furniture pieces that exceed a value of five million won. The intention behind this taxation policy is to regulate the consumption of luxury goods within the society.

However, it's crucial to understand that there are exceptions within this taxation scheme. Notably, if the furniture item is  not a standard piece, but one that has been specifically designed and produced for a particular function, it may be exempted from this consumption tax. In essence, this means that items such as a cabinet specifically engineered for laboratory experimentation, or a rack designed exclusively for hosting computer servers, may not be subject to the Individual Consumption Tax.

It's important to note that the burden of proof lies with the owner of the item. You would need to demonstrate, with  substantial evidence, that the furniture piece in question has been designed and utilized solely for the specified functional purpose, thereby qualifying for tax exemption under the given policy.

Please consult with a professional tax advisor or legal counsel for detailed advice tailored to your specific situation and  requirements.