[부가가치세부과처분취소][공1986.11.15.(788),2961]
The meaning of the case where a tax invoice is issued prior to the arrival of the actual transaction time under Article 9 (3) of the Value-Added Tax Act.
The case where a tax invoice is delivered before the actual transaction date stipulated in Article 9 (3) of the Value-Added Tax Act shall mean the case where a supplier delivers an authentic copy of the tax invoice to a person who is supplied with or will be supplied with goods or services, and shall not include the case where a copy of the tax invoice is delivered to
Article 9 (3) of the Value-Added Tax Act
Supreme Court Decision 83Nu539 Decided April 10, 1984, 84Nu47 Decided April 23, 1985, Supreme Court Decision 85Nu463 Decided September 24, 1985
[Defendant-Appellee] Defendant 1 and 3 others (Attorney Park Jong-soo, Counsel for defendant-appellee)
Daejeon director of the tax office
Seoul High Court Decision 84Gu544 decided July 5, 1985
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal are examined.
According to Article 9 (3) of the Value-Added Tax Act, where a tax invoice under Article 16 of the same Act is delivered before the actual transaction time of goods or services arrives, the time of delivery shall be deemed the time of supply for the goods or services concerned. Here, the case where a tax invoice is delivered before the actual transaction time arrives means the case where a supplier delivers an authentic copy of the tax invoice to a person who is supplied or is to be supplied with the goods or services, and it does not include the case where a copy of the tax invoice is delivered to any other third party. It is so decided that the party member (see April 10, 1984, 83Nu639; 84Nu47 decided April 23, 1985; see, 85Nu463 decided Sep. 24, 1985). It cannot be viewed that the court below's issuance of a copy of the tax invoice to the defendant within the pertinent taxation period after receiving the order of delivery of the goods from an trader who has established the local letter of credit, and it cannot be viewed to the original tax invoice.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Park Jong-dong (Presiding Justice)