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Àç·®(î®Õá; discretion)
Àç·®ÇàÀ§(î®Õáú¡êÓ; discretional act)
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ÀçÈÀÇ °£ÁÖ°ø±Þ(î¯ü§ÀÇ Ê×ñ®ÍêÐå; deemed supply of goods)
ÀçÈÀÇ ÀÇÁ¦°ø±Þ(î¯ü§ÀÇ ëôð¤ÍêÐå; deemed supply of goods)
ÀçÈ°¿ëÆóÀÚ¿ø µî¿¡ ´ëÇÑ ¸ÅÀÔ¼¼¾×°øÁ¦(î¢üÀéÄøÈíÀê¹ µî¿¡ ´ëÇÑ ØâìýáªäþÍóð¶; deemed input tax deduction on recycling of scrapped materials etc.)
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