쟁점세금계산서를 작성시기가 사실과 다른 세금계산서로 보아 과세한 처분의 당부[국패]
propriety of the disposition imposing tax by deeming the issue tax invoice as a false tax invoice different from the fact;
Even if the date of preparation of the tax invoice is written differently from the fact, it may be recognized that the tax invoice in this case was prepared and delivered to the plaintiff.
Article 17 of the Value-Added Tax Act
1. The defendant imposed value-added tax of 61,66,670 won on the plaintiff on March 14, 2006 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
The same shall apply to the order.
1. On June 21, 2005, the Plaintiff purchased ○○○○○ and ○○○○○○○○○ (hereinafter “instant real property”) from 690,381,000 won (including value-added tax 26,92700 won) from ○○ Integrated Construction Co., Ltd., and completed the registration of ownership transfer in the Plaintiff’s future on June 30, 2005, and on July 9, 2005, the Plaintiff filed an application for registration of business with the instant real property as its place of business on July 25, 2005, and on June 21, 2005, the date of preparation from ○○ Integrated Construction Co., Ltd. for the first term portion of value-added tax on June 21, 2005, the Defendant issued a tax invoice on June 30, 2005 and submitted the tax invoice on June 30, 2005 to the Plaintiff, which constitutes a requisite tax invoice for the instant real property’s tax exemption of 36.7.6
2. According to Article 16 (1) of the Value-Added Tax Act, where an entrepreneur registered as a taxpayer supplies goods or services, an invoice stating the matters of the following subparagraphs (hereinafter referred to as “tax invoice”) shall be delivered to the person who receives the supply under the conditions as prescribed by the Presidential Decree: Provided, That where the Presidential Decree prescribes, the time of issuance may vary; 4. Article 17 (2) of the Value-Added Tax Act shall not be deducted from the output tax amount; or where a tax invoice under Article 16 (1) 1 through 4 (hereinafter referred to as “necessary entry items”) is not delivered or is entered in the delivered tax invoice; Article 16 (1) 2 of the Enforcement Decree of the Value-Added Tax Act provides that the remaining tax invoice shall not be issued until the date of issuance of the tax invoice; Article 54 of the Enforcement Decree of the Value-Added Tax Act provides that the date of issuance of the tax invoice shall be different from the fact that it falls under Article 16 (1) 30 of the Act.
3. If so, the plaintiff's claim is reasonable, and it is so decided as per Disposition.