The case holding that when a mid-term rental business operator jointly purchases a part of the purchase price and completes the transfer registration in the name of the company established by him/her, the recipient cannot be deemed to have written differently from the fact that each tax invoice issued and received by the mid-term rental business operator as an individual, and even if he/she was delivered only after the lapse of the taxable period to which the date of preparing a tax invoice belongs, the input tax amount of the value-added tax should be deducted.

The case holding that the input tax amount of value-added tax should be deducted even if a part of the mid-term rental business operator was delivered after the lapse of the taxable period to which the date on which the tax invoice is prepared, on the ground that Article 9 (3) of the Value-Added Tax Act provides that when the transfer of ownership is completed in the name of the company established by him/her, each tax invoice issued and delivered by the mid-term rental business operator as an individual, other than the above company, shall not be deemed to have been entered differently from the fact, and that the tax invoice is delivered before the actual time of supply, the time of delivery shall be deemed to be the time of supply.

Articles 2, 9(3), 16 and 17 of the Value-Added Tax Act

Plaintiff 1 and one other (Attorneys Kim Ba-young et al., Counsel for the plaintiff-appellant)

Head of Changwon Tax Office

Busan High Court Decision 99Nu813 delivered on November 26, 1999

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

According to the reasoning of the judgment of the court below, the plaintiff 1 was not entitled to the above tax invoice of 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 10,000 won for 20,00 won for 10,000 won for 10,000 won for 10,000 won for 20,00 won for 10,000 won for each of the above tax invoices.

In light of the records, the above recognition and determination by the court below is just, and contrary to the allegations in the grounds of appeal, there are no errors in the misapprehension of legal principles as to business operators, joint business operators, tax invoices, and input tax deductions under the Value-Added Tax Act. The allegation in the grounds of appeal other than the above is merely an inappropriate expression of the court below

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 Park Jae- Jae (Presiding Justice)