Whether an account statement of general tax issued prior to the opening of a local letter of credit after the taxable period can be corrected;

Where goods are supplied under a local letter of credit, as well as the goods are supplied after opening a local letter of credit, it is reasonable to clear that the goods are supplied under the premise of opening a local letter of credit prior to opening a local letter of credit, and the goods are also included in the case where the local letter of credit is opened thereafter, and there is any change in the original supply value under the proviso of Article 59 of the Enforcement Decree of the Value-Added Tax Act, and even after opening the local letter of credit, the general tax invoice issued prior to the opening of the local

Articles 11, 24(2) and 59 of the Enforcement Decree of the Value-Added Tax Act

Park Jong-nam

Head of North Busan District Tax Office

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The defendant's imposition of value-added tax 2,756,066 won for the second period of May 17, 1982 and value-added tax 2,941,874 won for the first period of 1982 against the plaintiff shall be revoked, respectively.

Litigation costs shall be borne by the defendant.

If the plaintiff makes a false return and payment of tax base 1 to 1 to 2, 1 to 5 to 1 to 2, 1 to 2, 1 to 8, 1 to 4 to 2, 1 to 5 to 6, 1 to 5 to 1 to 6, 2 to 1 to 4 to 5 to 1 to 5 to 6, 1 to 1 to 4 to 5 to 1 to 6,2 to 1 to 5 to 3, and 1 to 4 to 5 to 1 to 6, and 1 to 5 to 1 to 5 to 1 to 3,4 to 5 to 1 to 5 to 6, and the remaining supply value to 1 to 2,4 to 1 to 5 to 3,4 to 1 to 5 to 1 to 5 to 1 to 6,4 to 5 to 1 to 5 to 1 to 3,4 to 5 to 1 to 5 to 1 to 1 to 1 to 6, and 1 to 1 to 1 to 2 to 1 to issue

The Plaintiff’s supply of goods is an export goods subject to zero tax rates under a local letter of credit. In such a case, there is no legal ground that zero tax rates may be applied only when the time of establishment of the above local letter of credit falls within the taxable period to which the time of supply belongs. Thus, the Defendant’s above taxation disposition by applying the general tax rate is unlawful. Thus, Article 11(1) of the Value-Added Tax Act and Article 24(2) of the Enforcement Decree of the same Act provide that the supply of the goods for the export shall be subject to zero tax rates; the above provision of this Act and Article 14(2) of the Framework Act on National Taxes shall apply to the goods supplied by the Plaintiff at its own discretion during the pertinent taxable period after deducting the supply price of the goods from the final return of the above local letter of credit; the Plaintiff’s supply price for the goods supplied under the above local letter of credit shall be calculated at the time of establishment of the above general tax rate; the Plaintiff’s supply price for the goods which falls within the first half of the above tax period after the final return of the general local letter of credit shall be determined as follows.

Therefore, the plaintiff's claim of this case seeking revocation because the above taxation disposition by the defendant was unlawful is without merit, and it is dismissed, and the costs of lawsuit are assessed against the plaintiff who lost. It is so decided as per Disposition.

Judges Lee Lee-soo (Presiding Judge) (Presiding Justice)