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조세특례제한법상 ‘재활용폐자원 등에 대한 부가가치세 매입세액 공제특례’ 제도에 따라 중고 자동차를 비사업자인 개인으로부터 사들여 외국으로 수출하는 경우 관할 세무서에 매달 신고하면 매입가액에서 110분의 10(9.09%)을 환급받을 수 있다.
https://www.lawtimes.co.kr/news/51822
https://m.blog.naver.com/hdshin7/222921994016
