Are labor costs for staff who restock inventory or clean, and CCTV fees, also recognized as expenses?
Yes, staff who handle restocking or cleaning require withholding-tax filing and submission of a payment statement regardless of hours worked, and unmanned payment-system fees and CCTV monitoring service fees are business-related expenses, fully deductible at the time they're incurred. Fixtures such as unmanned payment kiosks and refrigeration/freezer display cases are classified as a depreciable asset once they exceed KRW 1 million and must be expensed over their useful life.
The Trickiest Part — Unattended Payment Revenue Management and Inventory Loss
Managing revenue leakage and losses unique to an unstaffed structure is the key issue
Reconcile Unattended Payment Settlement Data Regularly
Even though card and cash payments at an unmanned kiosk are automatically aggregated, payment errors or theft can cause actual revenue to be recorded lower than it should be. Regularly reconciling settlement data against actual inventory drawdown is essential to prevent filing errors.
Theft and Inventory Loss Can Be Recognized With Documentation
Given the nature of unattended operation, inventory losses from theft or damage can occur. Keeping documentation such as CCTV footage or a police report lets you record it as an inventory loss.
Income Structure Features of Unmanned Stores
Key Expense Items
Must-Know for Unmanned Stores
Split Unmanned Fixtures & Inventory Management by Category to Save on Taxes
From unmanned payment kiosks to security fees, categorizing each item correctly is what cuts unnecessary tax
Long-Term Fixed Assets — Equipment Subject to Depreciation
Unmanned fixtures: unmanned payment kiosks, refrigeration/freezer display cases
Security fixtures: CCTV, access-control systems
Once a per-unit purchase exceeds KRW 1 million, it's classified as a depreciable asset and must be expensed over its useful life.
Cost of Goods Purchased — Immediate Expense
The cost of goods such as ice cream, stationery, and meal kits is tracked as inventory at purchase and recorded as cost of goods sold when sold. Logging restocking cycles and drawdown rates makes it easier to identify any losses.
Personal-Service Costs — Restocking Staff
Staff who restock inventory or clean require withholding-tax filing and submission of a payment statement regardless of hours worked.
Security & Payment-System Fees
Unmanned payment-system fees and CCTV monitoring service fees are a recurring monthly cost, expensed in full at the time they're incurred.
| Category | Typical Examples | Tax Treatment |
|---|---|---|
| Long-term fixed assets | Unmanned kiosks, freezer cases, CCTV | Depreciated once over KRW 1M |
| Cost of goods purchased | Ice cream, stationery, meal kits, etc. | Tracked as inventory, recorded as COGS on sale |
| Personal service | Restocking/cleaning staff | Withholding filed, payment statement submitted |
| Security/payment systems | Payment fees, CCTV monitoring fees | Expensed immediately |