역무제공이 완료되는 때 또는 대가를 받기로 한 때를 공급시기로 볼 수 없는 경우 역무제공이 완료되고 그 공급가액이 확정되는 때임[국패]
Daejeon High Court-2017Nu13142 ( October 31, 2017)
Cho Jae-2015- Daejeon-4341 ( December 09, 2015)
Where the provision of services is completed or is determined to be paid, if it is not deemed the time of supply, the time the provision of services is completed and the value of supply is determined.
Article 16(1) of the Value-Added Tax Act and Article 29(1) of the former Enforcement Decree of the Value-Added Tax Act are related to services to which the provisions of Article 16(1) of the Value-Added Tax Act are not applicable, and where the provision of services is completed due to any circumstance, or where payment is made, the time of supply cannot be deemed as the time of supply, it shall be deemed that the time the provision of services is completed
Article 16 of the Value-Added Tax Act;
Supreme Court-2017-Du-42507 ( August 18, 2017)
Han Young******** (State)
o Head of the tax office
d. 2, 2017
8.08.18
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 above. It is so decided as per Disposition by the assent
August 18, 2017