[부가가치세부과처분취소][공1990.4.15.(870),822]
Whether an input tax amount on the relevant fact of transaction is deducted in cases where the transaction itself is confirmed even though the date and time of the preparation of the tax invoice are different (affirmative)
The date of preparation of a tax invoice is different from the actual transaction date which belongs to the same taxable period as the date of the preparation of the tax invoice, and the fact of transaction is confirmed in accordance with the entries of each tax invoice, the input tax amount on
Article 17 of the Value-Added Tax Act, Article 60 of the Enforcement Decree thereof
Attorney Lee Dong-dong et al., Counsel for the defendant-appellant
Head of Hongsung Tax Office
Seoul High Court Decision 89Gu6091 delivered on November 3, 1989
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
According to the reasoning of the judgment of the court below, the court below found that the non-party Yangyang Construction completed the construction work of the plaintiff's office building on July 23, 1987 and completed the completion inspection on July 23, 1987, and paid 40,000,000 won to the plaintiff on September 1, 198 of the same year, but the issuance of the tax invoice is delayed due to disputes on defect repair and delivered on September 30 of the same year as the original sale price. The tax invoice of this case at the original sale price only differs from the actual transaction period belonging to the same taxable period as the date of the preparation of the tax invoice on the original sale price, and the fact of the transaction is confirmed as the content of each tax invoice, and thus, the tax invoice of this case at the original sale price is confirmed as the content of each tax invoice, so it is just in the judgment of the court below and there is no violation
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Yoon So-young (Presiding Justice)