[1] The meaning of "when preparing a taxable document" in which the liability to pay stamp tax is established and determined

[2] The case affirming the judgment of the court below that the gift certificates whose date of issuance is not supplemented are not completely prepared as a taxable document, and thus, the liability to pay stamp tax has not been established and confirmed

[1] The duty to pay stamp taxes is established and finalized when a taxable document is prepared (Article 21, Article 22 of the Framework Act on National Taxes), and the term "when a taxable document is prepared" refers not to the preparation of the taxable document itself, but to the preparation of the taxable document, stating the matters on taxation in the paper and using it in accordance with the purpose of the document concerned, signed and sealed by the preparing person.

[2] The case affirming the judgment of the court below that, in case where the merchandise coupons printed for the convenience of the issuance of merchandise coupons include all the remaining entries other than the date of issuance, and the date of issuance in the official column is sealed when the merchandise coupons are actually sold and distributed, it can be deemed that there was an intention to issue merchandise coupons at the time of supplement of the date of issuance, the above merchandise coupons which did not supplement the date of issuance, which is a necessary entry of merchandise coupons, are not completed as a taxable document, and thus, the stamp tax liability has not been established and confirmed.

[1] Articles 21(1)10 and 22(2)2 of the Framework Act on National Taxes / [2] Articles 21(1)10 and 22(2)2 of the Framework Act on National Taxes, Article 3(1) of the former Stamp Tax Act (amended by Act No. 6537 of Dec. 29, 2001), Article 10(1)6 of the former Gift Certificates Act (amended by Act No. 5749 of Feb. 5, 199)

The bankruptcy trustee of Taesung shopping Co., Ltd. (Law Firm Cheong Law, Attorneys Kim Jong-soo et al., Counsel for the plaintiff-appellant)

Korea

Busan District Court Decision 2004Na329 delivered on June 18, 2004

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

The duty to pay stamp tax is established and determined when a taxable document is prepared (Article 21, Article 22 of the Framework Act on National Taxes). In this case, the term "when a taxable document is prepared" means not the preparation of the taxable document itself but the preparation of the taxable document itself, and it refers to the preparation of the taxable document and the preparation person's signature and seal to use it according to the purpose of the document concerned.

According to the facts acknowledged by the court below, since the bankrupt corporation's solar shopping was issued on April 7, 1994 (hereinafter referred to as "Trut shopping") stated the issuance procedure of merchandise coupons under the former Gift Certificates Act (amended by Act No. 5749 of Feb. 5, 199) and issued and distributed two merchandise coupons and merchandise coupons, it did not stipulate the issuance date of merchandise coupons as 1 in the form of cash payment for 200 won per head office of the Busan District Tax Office under Article 3 (1) and Article 8 of the former Gift Certificates Act (amended by Act No. 6537 of Dec. 29, 2001), and it did not stipulate the issuance date of merchandise coupons as 1 in the form of a new merchandise coupon, and it did not stipulate the issuance date as 1 in the form of a new merchandise coupon, 5 in the form of a new merchandise coupon with the issuance date being recorded as 1 in the form of a new merchandise coupon, 5 in the form of a new merchandise coupon and its original issuance date.

In the same purport, the court below is just in holding that the duty to pay stamp taxes has not been established or finalized because the preparation of the gift certificate of this case as a taxation document has not been completed, and there is no error of law in the misapprehension of legal principles as to the period of establishment of the duty to pay stamp taxes which affected the judgment, as otherwise

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 Shin Hyun-chul (Presiding Justice)