조세심판원 질의회신 | 1987-08-30 | 부가22601-1793 | 부가
Additional 2601-1793 (Law No. 31, 1987)
Where a supplier does not deliver an original tax invoice to a person who receives the tax invoice, the amended tax invoice shall not be issued.
In case where a supplier fails to deliver the original tax invoice under Article 16 (1) of the Value-Added Tax Act to the person who is supplied with the original tax invoice, it shall not be issued the amended tax invoice under Article 59
Article 16 of the Value-Added Tax Act
1. A summary of the contents of inquiry;
The factory that supplies the machinery upon receipt of an order is to issue a tax invoice at the time of delivery of the goods subject to the delivery inspection and bring them to the delivery place, but the inspection is not completed, and the employee in charge is kept without submitting a tax invoice to the person to whom the goods are supplied, and the company filed a return at the time of the final declaration of value added tax 1 in 1987. However, the person who received the goods did not submit a return.
○ It is possible to ask questions as to how to issue a tax invoice after delivery by modifying only the date of the correct disposition or originally issued tax invoice and submitting it to the delivery place.
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);
○ Article 16(1) of the Value-Added Tax Act
Article 59 of the Enforcement Decree of the Value-Added Tax Act