제도적 미정합의 관점에서 본 중고휴대폰 리커머스 플랫폼의 기업가적 시장형성과 제도적 적응

초록

The secondhand mobile phone market has become a major segment of recommerce, driven by high smartphone penetration and short replacement cycles. Yet quality and transactional risks vary widely by physical condition, battery performance, repair history, and lost-or-stolen status, making supply and demand alone insufficient to establish a stable trading order. Platforms therefore function not merely as intermediaries but as market makers that organize dispersed transactions into comparable and repeatable exchange structures through inspection standards, condition grading, reference pricing, trust mechanisms, and distribution linkages. This study conceptualizes this process as platform-mediated market formation and examines its institutional misalignment with the existing value-added tax system. While the current VAT system presupposes business-to-business transactions and invoice-based input tax deductions, secondhand mobile phone recommerce combines individual purchases with business resale, creating a gap between the tax system’s assumed transaction model and the actual market structure. To examine how this gap is addressed, the study compares foreign tax regimes for secondhand goods and the domestic case of secondhand automobiles, focusing on margin taxation, deemed input tax deductions, and adjusted documentation requirements. The analysis identifies transaction traceability, item identifiability, record reliability, and safeguards against abuse as common design conditions. It argues that institutional adaptation in this market is not merely a matter of statutory revision or tax calculation, but an entrepreneurial process of market formation in which tax authorities, platforms, recommerce firms, and consumers shape institutional categories and standards for a newly organized transaction structure.

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