2. The costs of lawsuit shall be borne by the Plaintiff.

The following facts shall not be disputed between the parties, or may be recognized by each entry in the evidence of sub-paragraphs 1 through 3 (including each number):

A. From September 1, 1999, the Plaintiff is an individual entrepreneur who engages in the automobile parts manufacturing business under the trade name of ○○○○○○○○ (the business registration number: ○○○-○○○○; hereinafter referred to as “first factory”). On April 25, 2006, the Plaintiff agreed to pay the remainder of KRW 160,000,000 on May 14, 2006, from ○○○○○○-dong Co., Ltd. on April 25, 2006, to pay the remainder of KRW 1,648.30,000,000 on the land of ○○○○○○○-dong Factory Site, 1,012.0 square meters on the land, and 200K on the land of KRW 1,60,000,000 on the date of the contract.

B. On June 20, 2006, the Plaintiff registered the business (the business registration number: ○○-○-○○-○○○○○) with the trade name of ○○○-○○○-○○○-dong, ○○○-dong, ○○-○○-○○) (hereinafter referred to as “second factory”).

C. On July 2006, the Plaintiff’s supplier: ○○○○, the supplier: Plaintiff (○○○○○○○-○○○○○○○), and the date of preparation: on June 21, 2006: the value of supply: KRW 427,00,000: Purchase tax invoice stated as the sales price of the building (○○○○○-○○○-○○○○○○○○○○), and supplier: The Plaintiff (○○○○○○○○), the recipient: The supply price on June 23, 206: 12,80,000, and the name of real estate consulting: the date of early refund of value-added tax was confirmed on June 21, 206, based on the purchase tax invoice stated as the sales commission on August 26, 2006, and the date of early refund of value-added tax was determined on June 26, 2006, the date of purchase, which is the sales commission on each of the above factories.

D. On August 28, 2006, the Plaintiff submitted a purchase tax invoice stating ○○○, the consignee: ○○○○, the date of preparation: ○○○, May 15, 2006: The supply price: 427,000,000 won: Purchase tax invoice stated as “○○○○○, and the consignee: ○○○○, the date of preparation: ○○○○, the date of preparation: 12,80,000 won: The purchase tax invoice stated as “real estate consulting fees” (hereinafter collectively referred to as “the tax invoice”) and applied for the correction of the Enforcement Decree of the Value-Added Tax Act on October 9, 206. Accordingly, the Defendant rejected the Plaintiff’s request for correction on the ground that the Plaintiff’s request for correction was made under Article 5(2) of the Value-Added Tax Act (hereinafter referred to as “instant correction”).

E. The Plaintiff dissatisfied with the instant disposition and filed an objection against the Defendant on October 17, 2006, but was dismissed on November 10, 2006. On February 8, 2007, the Plaintiff filed an appeal with the National Tax Tribunal for adjudication on February 8, 2007, but was dismissed on June 29, 2007.

2. Determination of legality of disposition

A. The plaintiff's assertion

The instant tax invoice is not a tax invoice prepared unjustly retroactively, but a tax invoice initially issued appropriately. Since the value-added tax is a tax return system for each place of business, it is unreasonable to refuse a claim for correction of value-added tax on the first factory on the ground that the Plaintiff erred in filing the return of value-added tax

B. Defendant’s assertion

(1) Even if a tax invoice was prepared after the expiration of the taxable period, since part of the necessary entry items under the main sentence of Article 17(2)1-2 of the Value-Added Tax Act is different from the fact, the input tax amount should not be deducted from the output tax amount. The instant tax invoice submitted by the Plaintiff is a tax invoice retroactively prepared after the lapse of the first period of time, 2006, to which the time of supply for the second factory building belongs, and thus, the instant disposition is lawful.

(2) Even if the instant tax invoice is prepared within the taxable period to which the time of supply belongs, the said tax invoice was delivered in the name of the first factory, and thus, the instant tax invoice still constitutes a tax invoice on which part of the requisite entries are entered differently from the fact. Therefore, the instant disposition is lawful.

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

(1) First, each statement of evidence Nos. 2, 4, and 5 (including each number) regarding the time when the instant tax invoice was prepared is insufficient to acknowledge that the instant tax invoice was retroactively prepared after the lapse of 1 year, 2006, where the time of supply for the second factory building was at which the time of supply for the second factory building, and there is no other evidence to acknowledge this otherwise (In addition, in light of the overall purport of the pleadings as to each fact-finding on the ○○○○, Inc., the representative director of the instant court, and the president of the Industrial Bank of Korea, each fact-finding on the one-month branch office of the instant court, it is recognized that the instant tax invoice was drafted on May 15, 2006 and around May 3

(2) As to whether part of the tax invoice of this case, which was issued under the name of the second factory, constitutes a tax invoice containing different facts, the Value-Added Tax Act provides that the entrepreneur shall be the person liable for tax payment, and the place of business shall be subject to the return and payment of value-added tax for each place of business by setting a separate business registration for each place of business as the actual tax payment unit [Article 4(1) of the Value-Added Tax Act and Article 5(1) of the former Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006)]. Thus, in principle, the location of the place of tax payment is the location of the place of tax payment. Therefore, the "tax amount on the supply of goods or services used or to be used for one's own business" under Article 17(1)1 of the Value-Added Tax Act refers to the tax amount on the supply of goods, etc. used or to be used for the business of the same place of business (see Supreme Court Decision 2005Du14608, Jan.

As to this case, since the first factory, which is the existing one, and the second factory which is the new one, are separate one, the tax invoice shall be separately issued for each workplace, and the tax invoice of this case shall be issued. Since the registration number of the first factory, which is the existing one, concerning the goods supplied in connection with the second factory which is the new one, is stated in the tax invoice of this case, it shall not be deducted from the input tax amount pursuant to Article 17 (1) 1-2 of the former Value-Added Tax Act (amended by Act No. 826 of Dec. 31, 2007) because the entries

(3) Therefore, the instant disposition that the Defendant imposed value-added tax on the Plaintiff for the first period of 2006 without deducting the input tax amount under the Plaintiff’s tax invoice from the output tax amount of the first factory is lawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Related Acts and subordinate statutes

[Valued Tax]

Article 4 (Report and Place of Tax Payment)

(1) Value-added taxes shall be reported and paid at each workplace.

Article 9 (Transaction Time)

(1) The time of supply for goods shall be the time provided for in the following subparagraphs:

1. When the goods are delivered, in case where the moving of goods is required;

2. When the goods are made available, in case where the moving of goods is not required; and

3. When the supply of goods is decided, in case where the provisions of subparagraphs 1 and 2 are not applicable.

(2) The time when services are supplied shall be the time when services are supplied or goods, facilities or rights are used.

(3) Where an entrepreneur receives all or part of the price for goods or services before the time provided in paragraph (1) or (2) arrives, and at the same time issues a tax invoice provided in Article 16 or a receipt provided in Article 32 with respect to such price, the time of such issuance shall be deemed the time of supply for the relevant goods or services, respectively.

(4) Matters necessary for the time of supply under paragraphs (1) and (2) shall be prescribed by Presidential Decree.

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as "paid tax amount") shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as "purchase tax amount") from the tax amount on the goods or services supplied by him/her (hereinafter referred to as "sales tax amount"): Provided, That where an input tax amount exceeds the output tax amount, it shall be a refundable tax amount (hereinafter referred to as "tax amount"):

1. The amount of taxes for the supply of goods or services used or to be used for his own business; and

2. The tax amount for the import of goods used or to be used for his own business; and

[former Value-Added Tax Act (amended by Act No. 8826 of Dec. 31, 2007)]

Article 17 (Payable Tax Amount)

(2) The following input taxes shall not be deducted from the output tax amount:

1. An input tax amount in case where the list of the total tax invoices by seller is not shipped under Article 20 (1) and (2), or the input tax amount by transaction party entered differently from the portion on which the entry is not entered or the actual value of the registration or supply in the entry company on the list of the total tax invoices by seller submitted, or in case where the whole or part of the registration numbers or supply values by transaction parties is not entered or entered differently from the fact, from among the items on which the entry is not entered: Provided

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry items”) is not entered, or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be excluded;

2. An input tax amount for expenditure not directly related to the business.

3. An input tax amount on the purchase and maintenance of non-business small automobiles;

3-2. An input tax amount related to the disbursement of the entertainment expenses and similar expenses as prescribed by the Presidential Decree; and

4. The input tax amount related to the business of supplying goods or services exempt from the value-added tax (including the input tax amount related to the purchaser) and the land-related purchase tax amount as prescribed

5. The input tax amount prior to the registration as provided in Article 5 (1): Provided, That those as prescribed by the Presidential Decree shall be excluded.

[former Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006)]

Article 5 (Registration)

(1) A person who starts a new business shall register with the head of the competent district tax office having jurisdiction over the place of business within 20 days from the date of commencement of the business under the conditions as prescribed by the Presidential Decree: Provided, That a person who intends to start a new business may register

Article 16 (Tax Invoice)

(1) Where an entrepreneur registered as a person liable for tax payment supplies goods or services, he/she shall deliver an invoice stating the following matters (hereinafter referred to as "tax invoice") to the person who receives the supply, as prescribed by Presidential Decree, at the time specified in Article 9; Provided, That in cases prescribed by Presidential Decree, the time of delivery may vary:

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives;

3. Supply value and value-added tax;

4. Monthly of the year in which he was prepared.

5. Matters as prescribed by the Presidential Decree other than those under subparagraphs 1 through 4.

【former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 19892 of Feb. 28, 2007)】

In case where any cause for error or correction occurs in connection with the items entered therein after a tax invoice is delivered under Article 16 (1) of the Act, the tax invoice may be delivered by modifying the tax invoice under the conditions as prescribed by the Commissioner of the National Tax Service before the notice after correcting the tax base of value-added tax or the refundable amount of value-added tax under Article 21 of the Act: Provided, That in case where any amount added to the original value of supply or deducted amount has occurred, the tax invoice may

[Enforcement Decree of the Value-Added Tax]

Article 60 (Scope of Purchase Tax Amount)

(2) The cases prescribed by Presidential Decree under the proviso to Article 17 (2) 1-2 of the Act means any of the following subparagraphs:

1. Where the businessman who has made an application for the business registration under Article 7 (1), receives as to the transaction until the date of issuance of the business registration certificate under Article 7 (3), the resident registration number of the businessman or substitute voter is entered and entered; and

2. Where some of the necessary entries of the tax invoice delivered under Article 16 (1) of the Act are erroneously entered, but the fact of transactions is confirmed in view of the relevant tax invoice and other necessary entries or discretionary entries;

3. Where the tax invoice delivered after the time of supply for goods or services is delivered within the taxable period in which the time of supply falls.

(9) The term “those as prescribed by the Presidential Decree” in the proviso of Article 17 (2) 5 of the Act means the end of 20 days, retroactively from the date of application for registration.