"Where a tax invoice is delivered prior to the arrival of the time of supply" under Article 9 (3) of the Value-Added Tax Act.

The case where a tax invoice is delivered prior to the arrival of the time of supply as prescribed in Article 9 (3) of the Value-Added Tax Act means the case where a supplier prepares a tax invoice and delivers it to a person who receives it (including his agent, employee) or a person who is supplied with it to any other third person, and the case where it is delivered to him shall be null and void as

Article 9 (3) of the Value-Added Tax Act

Supreme Court Decision 84Nu13 Delivered on October 10, 1984

Attorney Lee Jae-chul et al., Counsel for the defendant-appellant

The director of the Southern Incheon District Office

Seoul High Court Decision 82Gu907 delivered on December 14, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

1. Article 16 of the Value-Added Tax Act provides that when an entrepreneur supplies goods or services, a tax invoice stating the matters prescribed at the time prescribed in Article 9(1) and (2) shall be delivered to the person who receives the supply, and Article 9 of the same Act provides that when the goods are delivered under Article 9(1) and (2) of the same Act, when the supply of the goods is finalized, the time when the goods are supplied or the goods, facilities, or rights are used are determined to be the time of supply, and where a tax invoice under Article 16 is delivered even before the expiration of the time prescribed in Article 16(3) of the Value-Added Tax Act, the time of the delivery shall be deemed the time of supply for the goods or services. In the Value-Added Tax Act, the tax invoice system provides that, while the person who receives the goods or services becomes taxable data between the parties to the transaction, those persons who receive the goods can deduct the input tax amount from the input tax amount without any duplicate taxation, and thus, the tax invoice shall not be delivered to any third party or person who receives the goods (including the supply).

2. According to the reasoning of the judgment below, the court below found that, in supplying export goods under a local letter of credit, the plaintiff received an order for the sale of goods from the trader who opened the local letter of credit, and prepared a copy of the tax invoice in response thereto before the delivery of the goods, and then submitted it to the bank to receive the funds corresponding to the price of the goods attached thereto, but thereafter, the plaintiff actually prepared and delivered the tax invoice to the trader and lawfully submitted the tax invoice to the trader within the specified period of the taxable period, and at the same time submitted the tax invoice to the defendant who is the tax authority. Since the copy of the tax invoice was submitted to the bank in need of the procedure for receiving the letter of credit prior to the delivery of the goods does not fall under the tax invoice under Article 9 (3) of the Value-Added Tax Act, the supply of the goods was deemed to have been made when the defendant submitted the copy of the tax invoice of this case to the bank, and thus, the decision of the court below is justified, and there is no error in the misapprehension of facts due to incomplete deliberation or incomplete deliberation.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)