Seoul High Court 2014Nu57913 (Seoul High Court 2015.01.30)

(C) If the value of supply is not determined, the provision of the service shall be completed and the supply price shall be deemed to be the time of supply when the supply price is determined.

(Summary) The time of supply in this case falls under the case where a tax invoice cannot be issued on the basis of "the time the provision of services is completed" because all parties to the contract could not know who the price of the construction work will be determined at any price or at any time when the provision of services is completed and the supply price is determined at the time of supply.

2015Du39262 Revocation of Disposition of Imposition of Value-Added Tax

AA management council;

Head of Seocho Tax Office

Seoul High Court Decision 2014Nu57913 Decided January 30, 2015

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.