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

The disposition of imposition of value-added tax for the second period of March 10, 2012 by the former Defendant against the Plaintiff on March 10, 2014 shall be revoked.

A. On November 14, 2012, the Plaintiff completed the registration of ownership transfer on the ground of sale on November 13, 2012, 2012 with respect to ○○○○○○○○○○○○○○○○○○○ and○○○○○○○ (hereinafter “instant real estate”).

B. On December 6, 2012, the Plaintiff filed a final tax return on the second-term value-added tax for the year 2012, calculated by deducting the total amount of KRW 524,79,000 from the transaction time of the instant real estate as the input tax amount, which was prepared on November 30, 2012 (hereinafter “instant tax invoice”). On March 10, 2014, the Defendant deemed that the instant tax invoice’s input tax amount exceeds 20 days retroactively from the date of application for registration of business and was not subject to deduction, and thus imposed and notified the Plaintiff of KRW 62,765,960 (including additional tax) for the second-term value-added tax for the year 2012 (hereinafter “instant disposition”).

D. On April 30, 2014, the Plaintiff appealed to the Tax Tribunal, but was dismissed on August 14, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, and 3 (including each number), and the purport of the whole pleadings

A. The plaintiff's assertion

The input tax amount deducted at the time of filing a return of value-added tax for the second period of November 14, 2012 shall not be deducted or refunded from the output tax amount issued as of November 30, 2012 for the real estate of this case, which was purchased or sold on November 14, 2012; under Article 54 (1) 1 and 2 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24359, Feb. 15, 2013), it is permissible to issue a tax invoice by adding the value of supply for one calendar month to the last day of the pertinent month as of the date of issue; under Article 17-0-4 of the General Rules of the Value-Added Tax Act (non-deduction of the input tax amount under the tax invoice issued after the time of supply), which falls within the pertinent taxable period of 20 days after the date of supply; under Article 201 of the Enforcement Decree of the Value-Added Tax Act, the pertinent input tax amount shall not be calculated within 10 days after the date of supply.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) Article 9(1)2 of the former Value-Added Tax Act (amended by Act No. 11608, Nov. 1, 2013; hereinafter the same shall apply) provides for "the meaning of the time when goods are available for use" as the time of supply for the supply of real estate and the same goods as real estate that need not be transferred, refers to the time when goods are used or consumed according to their intended use. As seen earlier, the Plaintiff shall be deemed to be practically available for use of the instant real estate by completing the registration of transfer of ownership on the instant real estate on November 14, 2012, and thus, the date of supply for the instant real estate shall be deemed to be the time of supply for the instant real estate on November 14, 2012, and as alleged by the Plaintiff, it shall not be deemed that November 30, 2012 indicated in the instant tax invoice, as alleged by the Plaintiff.

2) Article 17(2)7 of the former Value-Added Tax Act provides that input tax prior to the registration of business shall not be deducted from the output tax amount. The purpose of the legislation is to ensure the efficient implementation of the business registration system to identify the entrepreneur who is the issuing entity of the tax invoice accurately and to effectively implement the value-added tax system.

On the other hand, Article 54 of the former Enforcement Decree of the Value-Added Tax Act (Special Cases of Issuance of Tax Invoice) and Article 17-0-4 of the General Rule of the Value-Added Tax Act (non-deduction of the input tax on the tax invoice delivered after the time of supply) claimed by the Plaintiff are exceptional provisions on security of the authenticity of the tax invoice for the effective implementation of the Value-Added Tax system in addition to the registration system of business, and it

3) In addition, Article 60 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24359, Feb. 15, 2013) provides that Article 1 of the Addenda of the same Decree shall enter into force on the date of its promulgation, and Article 2 provides that this Decree shall apply to the portion of goods or services supplied or supplied or received after the enforcement of this Decree from the portion of the import declaration thereof. As such, this Decree does not apply to

4) Therefore, the Plaintiff’s assertion is without merit, and the instant disposition that did not recognize the input tax deduction of the instant tax invoice on the premise that the time of supply of the instant real estate was 20 days before November 14, 2012, from the date of business registration (on December 6, 2012) is lawful.

3. Conclusion

Thus, the plaintiff's claim is dismissed as there is no ground.