Are unmanned payment system fees or attendant staff wages also recognized as expenses?
Yes, unmanned payment system fees and CCTV monitoring service fees are business-related expenses that are fully deducted at the time incurred. Attendant staff responsible for restocking materials and cleaning also require withholding tax filing and payment statement submission regardless of hours worked. Equipment like unmanned coffee machines or refrigerated display cases is classified as a depreciable asset once a single transaction exceeds 1 million KRW and must be expensed over its useful life, and supplies like coffee beans, cups, and syrup should be fully deducted at the time of purchase.
The Most Confusing Part — Unmanned Payment Revenue Management and Inventory Losses
With no staff on site, managing revenue omissions and losses is key
Check unmanned payment system settlements regularly
Even though card and cash payments at unmanned coffee machines and kiosks are automatically tallied, payment system errors or unauthorized cash removal can cause revenue to go unrecorded. Cross-check settlement details regularly to avoid filing errors.
Theft and equipment-failure losses are also recognized with documentation
Given the nature of unmanned operations, inventory losses from theft or equipment failure can occur. Keeping documentation such as CCTV footage or a police report lets you reflect them as an inventory loss.
Income Structure of Unmanned Cafes
Key Expense Items
Must-Read for Unmanned Cafe Owners
Split Your Unmanned Equipment & Management Costs by Type to Save on Taxes
From unmanned coffee machines to payment system fees, categorizing each item correctly cuts unnecessary tax
Long-Term Fixed Assets — Depreciable Equipment
Unmanned equipment: unmanned coffee machine, refrigerated display case
Security equipment: CCTV, access control system
If a single transaction exceeds 1 million KRW, it's classified as a depreciable asset and must be expensed over its useful life.
Supplies — Immediately Deductible
Coffee beans, cups, syrup, and stirring sticks are fully expensed at the time of purchase. Recording your restocking cycle and consumption rate makes it easier to spot theft or loss.
Personnel Service Costs — Attendant Staff
Attendant staff responsible for restocking materials and cleaning require withholding tax filing and payment statement submission regardless of hours worked.
Payment System & CCTV Usage Fees
Unmanned payment system fees and CCTV monitoring service fees are recurring monthly expenses that are fully deducted at the time incurred.
| Category | Examples | Tax Treatment |
|---|---|---|
| Long-term fixed assets | Unmanned coffee machine, refrigerated display case, CCTV | Depreciate if over 1 million KRW |
| Supplies | Coffee beans, cups, syrup, stirring sticks | Fully deductible at purchase |
| Personnel services | Restocking/cleaning attendant staff | Withholding tax filing, payment statement submission |
| Payment system & CCTV | Payment fees, CCTV monitoring fees | Immediately deductible |