If the time of transaction is not the same taxable period, no input tax deduction may be received.

Even if there are such special circumstances as asserted in the failure to receive the tax invoice of this case within the taxable period to which the time of supply belongs, the relevant input tax amount cannot be deducted from the output tax amount.

Article 12 of the Value-Added Tax Act

Article 17 of the Value-Added Tax Act

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The defendant's refusal to correct the value-added tax for the second period of February 9, 2007 against ○○○cop Co., Ltd. on February 9, 2007 is revoked.

1. Details of the disposition;

A. On November 20, 2003, 2003, 2000 billion won was changed from ○○○cop Co., Ltd. (hereinafter “○○○○cop”). On December 23, 2006, hereinafter “○○○○○cop”) transferred all assets (including goodwill) belonging to a private teaching institute business (hereinafter “○○○○”) from a private teaching institute (including baby, elementary school, secondary school, English), and all business related to the above business sector as of December 31, 200, 11 billion won. Of the above payments, 5.4 billion won was transferred on December 1, 2003; 3.7 billion won was paid on December 11, 2003 after the date of asset transfer; and 3.7 billion won was transferred on December 1, 2003 after the date of asset transfer; and 3.00 billion won was transferred on or after the date of asset transfer to another person (hereinafter “the date of asset transfer”).

B. Pursuant to the instant transfer agreement, ○○○○○cop paid the sum of KRW 5.4 billion on December 1, 2003, KRW 1.9 billion on December 15, 2003, KRW 190 million on December 19, 2003, KRW 1.400 billion on December 30, 2003, KRW 9.3 billion on January 30, 2004, KRW 9.3 billion on January 30, 2004, ○○○○○cop and the transfer price under the instant transfer agreement, and completed a settlement agreement on March 3, 2004, stating that the transfer price under the instant transfer agreement shall be KRW 9.3 billion on the same day, and received the tax exemption invoice, KRW 1,735,264,00, KRW 173,526,00 on December 31, 203, KRW 1736,401 (hereinafter referred to as “tax invoice”).

On December 31, 2003, the instant tax invoice was issued only on March 3, 2004, even if ○○topy demanded several times during the 2003 2nd VAT taxable period to issue the instant tax invoice. However, the instant tax invoice was issued only on December 3, 2004, which prepared the final settlement agreement, on the ground that the instant tax invoice was not final settlement for the acquisition price.

In principle, an input tax amount related to the tax invoice falls under the tax invoice, which is entered differently from the fact, as stipulated in the main sentence of Article 17 (2) 1-2 of the Value-Added Tax Act, on the basis of the actual time of supply after the expiration of the taxable period, and thus, constitutes the tax invoice which is entered differently from the fact, and thus, the input tax amount related thereto is not deducted from the output tax amount. However, as in this case, in a case where the transaction is verified by the entry of the tax invoice and the collection of the value-added tax was made normally, but the tax invoice is not delivered within the taxable period to which the transaction date belongs due to the special circumstances that make it difficult for the taxpayer to inquire, the input tax amount

(b) Related statutes;

Article 12 of the Value-Added Tax Act

Article 17 of the Value-Added Tax Act

C. Determination

Article 60(2)3 of the Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 16661 of Dec. 31, 199) limits the case where an input tax amount can be deducted by a tax invoice that was issued after the time of supply for goods or services can be provided within the taxable period to which the time of supply belongs. Thus, the interpretation of Article 60(2)2 of the Enforcement Decree of the Value-Added Tax Act prior to the establishment of the said provision does not impair the function of mutual verification through the issuance of the tax invoice under the current Value-Added Tax Act, which adopts the Act on Tax Credit at the pre-development stage, shall be deemed to be limited to the case where the taxable period to which the date of actual preparation of the tax invoice belongs and the taxable period to which the actual transaction date belongs (see Supreme Court Decision 2002Du571, Nov. 18, 2004; 205Du6045, Feb. 3, 2005).

Therefore, even though ○○cop’s assertion that the instant tax invoice was not issued within the taxable period to which the time of supply belongs, the relevant input tax amount cannot be deducted from the output tax amount. The Plaintiff’s assertion contrary thereto cannot be accepted.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.