為了促進無紙化，我國自2010年開始推動B2C電子發票，然而因為民眾會需要紙本發票進行退換貨或是作為購買證明，因此多數民眾仍然會在交易時要求營業人提供紙本發票。依照財政部財政資訊中心的統計，多數民眾仍偏好索取紙本發票。為了解決這問題，財政部財政資訊中心訂定了電子發票近端資料交換標準，以期讓使用者能夠透過如NFC的近端傳輸標準去取得發票資料，而運用此資料作為購買證明。
　　本研究將針對利用NFC作為近端傳輸電子發票的情況作探討，因為目前缺乏讓既有系統運用NFC通訊的標準函式庫與讀卡機，以至於營業人必須要重新更新自身的POS機，而使得透過NFC進行電子發票近端傳輸的方式無法普及。有鑑於此，本研究提出一個考量與既有POS系統整合的NFC電子發票服務裝置，透過一個基於Windows Phone 8的閘道器，讓中小型營業人不需要大幅度地修改既有POS系統或更換POS設備，僅需要讓既有POS系統呼叫標準的網路服務介面，即可快速地連接閘道器進行電子發票相關作業，乃至可使用NFC傳遞電子發票或開立紙本電子發票。此外，為了讓營業人能夠信賴本研究所提出的機制並進而採用該機制，該機制也考量到主要的安全威脅而嵌入了相關的安全控制。相信透過本研究，營業人可以在考慮到安全的情況下，很方便的開立電子發票，並透過NFC的技術立刻將發票資料傳送給使用者，以便後續使用，而能夠更進一步朝向無紙化的目標邁進。

　　To reduce paper wasting, the Taiwan government started to promote B2C e-invoicing in 2010. However, most people still need paper-based invoices for goods returning, goods exchanging, and proof of purchasing. To overcome the problem, the FIA has specified the specifications for e-invoice delivering with communication technologies for nearby devices. The FIA hoped that people can obtain transactional information with personal smartphones through communication technologies such as NFC rather than request merchants to provide paper-based invoices.
　　This thesis focuses on the situation of using NFC to deliver e-invoices. In this case, because there is no standard means for a merchant to enhance its POS systems to support NFC. Therefore, merchants would hesitate to adopt NFC technology in their POS to deliver e-invoices. Consequently, although the FIA has proposed the specifications for e-invoice delivering with communication technologies for nearby devices, people may find that they cannot find merchants support the specification. For the very sake of that, this thesis proposes a scheme for merchants to modify their POS systems to deliver e-invoices via NFC easily. In the proposed scheme, we design and develop a gateway mechanism for e-invoicing operation. The gateway mechanism is implemented on Windows Phone 8 platform and provides standard APIs based on standard HTTP protocol so that merchants can send requests about e-invoicing to the gateway mechanism easily. Besides, to increase the trustworthy of merchants, the proposed scheme considers the major threats of the gateway mechanism and embeds security safeguards in the gateway mechanism. While merchants can enhance their POS systems to deliver e-invoices to customers through NFC easily without security concerns, this thesis can hopefully contribute to the adoption of the specifications for e-invoice delivering with communication technologies for nearby devices.

[1] NFC Forum, “NFC Forum device requirements – high level conformance requirements,” NFC Forum DEVREQS 1.2, 2012.
[2] B. Koch, “E-invoicing/e-billing opportunities in a challenging market environment,” Billentis, Switzerland, Tech. Rep., 2012.
[3] S.-C. Cha, J.-F. Chen, S.-C. Huang, C.-T. Tseng, and W.-K. Chen, “On design of secure APIs for IoT applications - using taiwan uniform e-invoices as examples,” in Radio Frequency Identification System Security, ser. Cryptology and Information Security Series, vol. 8. IOS Press, pp. 9–20, 2012.
[4] R. Want, “Near field communication,” in Pervasive Computing, IEEE, vol. 10, no. 3, pp. 4-7, 2011.
[5] A. Lotito and D. Mazzocchi, “OPEN-SNEP project: enabling P2P over NFC using NPP and SNEP,” in Near Field Communication (NFC), 2013 5th International Workshop on, pp. 1–6, 2013.
[6] ISO/IEC 18092, “Information Technology – Telecommunications and information exchange between systems – Near Field Communication – Interface and Protocol (NFCIP-1)”, 2013.
[7] K. Ok, V. Coskun, M.N. Aydin, and B. Ozdenizci, “Current benefits and future directions of NFC services,” in Education and Management Technology (ICEMT), 2010 International Conference on, pp. 334–338, 2010.
[8] H. Eun, H. Lee, and H. Oh, “Conditional privacy preserving security protocol for NFC applications,” in Consumer Electronics, IEEE Transactions on, vol. 59, no. 1, pp. 153–160, 2013.
[9] S. Tamrakar, J.-E. Ekberg, and N. Asokan, “Identity verification schemes for public transport ticketing with NFC phones,” in Proceedings of the sixth ACM workshop on Scalable trusted computing, ser. STC ’11. ACM, pp. 37–48, 2011.
[10] R. Widmann, S. Grunberger, B. Stadlmann, and J. Langer, “System integration of NFC ticketing into an existing public transport infrastructure,”in Near Field Communication (NFC), 2012 4th International Workshop on, pp. 13–18, 2012.
[11] K. S. Kadambi, J. Li, and A. H. Karp, “Near-field communicationbased secure mobile payment service,” in Proceedings of the 11th International Conference on Electronic Commerce, ser. ICEC ’09. ACM, pp. 142–151, 2009.
[12] U. B. Ceipidor, C. M. Medaglia, A. Marino, S. Sposato, and A. Moroni,“KerNeeS: A protocol for mutual authentication between NFC phones and POS terminals for secure payment transactions,” in Information Security and Cryptology (ISCISC), 2012 9th International ISC Conference on, pp. 115–120, 2012.
[13] J. Sid’en, V. Skerved, J. Gao, S. Forsstrom, H.-E. Nilsson, T. Kanter, and M. Gulliksson, “Home care with NFC sensors and a smart phone,” in Proceedings of the 4th International Symposium on Applied Sciences in Biomedical and Communication Technologies, ser. ISABEL ’11. ACM, pp. 150:1–150:5, 2011.
[14] B. Benyo, B. Sodor, T. Doktor, and G. Fordos, “Student attendance monitoring at the university using NFC,” in Wireless Telecommunications Symposium (WTS), 2012, pp. 1–5, 2012.
[15] “NFC Forum”, http://www.nfc-forum.org/home.
[16] NFC Forum, “NFC Forum Technical Specification.”, http://members.nfc-forum.org/specs/spec_list, 2014.
[17] Internet Engineering Task Force , “The OAuth 1.0 Specification”, http://tools.ietf.org/html/rfc5849 , 2010.
[18] Internet Engineering Task Force, “The OAuth 2.0 Specification”, http://tools.ietf.org/html/rfc6749 , 2012.
[19] OAuth Core Workgroup, ”OAuth2.0”, http://oauth.net/2/ , 2012.
[20] 財政部財政資訊中心電子發票整合服務平台，「電子發票格式統一，交易明細視民眾需求索取」，https://www.einvoice.nat.gov.tw/home/Article!showArticleDetail?articleId=1392884927707，2014。
[21] 中廣新聞，「紙本電子發票格式統一 再邁無紙化」，http://news.rti.org.tw/news/newsSubject/?recordId=5，2013。
[22] 財政部財政史料陳列室，「統一發票相關史料」，http://www.mof.gov.tw/museum/ct.asp?xItem=3693&ctNode=35，2012。
[23] 財政部財政資訊中心電子發票整合服務平台，「統計資訊」，https://www.einvoice.nat.gov.tw/index!showDataStatistics?CSRT=10237512640673871655，2011。
[24] 財政部，「電子發票獲RFID Green Award國際獎項肯定」，http://www.mof.gov.tw/ct.asp?xItem=76274&ctNode=2449&mp=1，2014。
[25] 財政部，「超商品項少，交易明細視民眾需求索取」，http://www.fia.gov.tw/ct.asp?xItem=2676&ctNode=690&mp=6，2014。
[26] 財政部財政資訊中心，「電子發票實施作業要點」，2013。
[27] 財政部財政資訊中心，「近端資料交換標準」，2014。
[28] 財政部財政資訊中心，「資料交換標準訊息[MIG]」，2014。