The meaning of "where tax invoices, etc. are delivered before the time of supply" under Article 9 (3) of the Value-Added Tax Act.

For the purpose of Article 9 (3) of the Value-Added Tax Act, the term "tax invoice is delivered before the arrival of the time of supply by the supplier" means the case where the supplier delivers the authentic copy of the tax invoice to the person who is supplied or is supplied with the goods or service, and does not include the case where a copy of the

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

Supreme Court Decision 83Nu639 delivered on April 10, 1984, 84Nu7 Delivered on July 24, 1984

Attorney Jeon Jong-gu, et al., Counsel for the reorganization company

Head of North Busan District Tax Office

Daegu High Court Decision 82Gu225 delivered on December 8, 1983

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 9 (3) of the Value-Added Tax Act provides that where a tax invoice is delivered under Article 16 of the same Act prior to the actual transaction time of goods or services provided for in paragraph (1) and paragraph (2) of the same Article, the time of delivery shall be deemed to be the time of supply of the goods or services. However, in the original case of value-added tax, the tax invoice system provides taxation data between the parties to the transaction in supplying the goods or services, and it is intended to transfer the tax invoice to the final consumer without double taxation, by allowing the supplier to deduct the input tax amount, so the tax invoice to deliver a copy of the tax invoice to the bank which is not the party to whom the goods or services are supplied or to whom the goods or services are supplied at the time of supply at the time of delivery, the original tax invoice shall not be included in the case where a copy of the tax invoice is delivered to the person who is not the party to whom the goods or services are supplied at the time of delivery, and it shall not be included in the case where a copy of the tax invoice is delivered at the time of delivery to the party.

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.

Justices Kim Young-ju (Presiding Justice)