Suwon District Court 2007Guhap8912 ( October 14, 2009)

National High Court Decision 2006Du1298 (Law No. 13, 2007)

It is possible to issue a revised tax invoice, even if the original tax invoice was not issued.

Where the fact of actual transaction is verified by relevant documentary evidence, etc. and a tax invoice is issued with the date of issuance as of the date of the relevant transaction, it is reasonable to view that a tax invoice may be issued when it differs from the actual time of transaction, regardless of whether the tax invoice was issued on the original date of supply.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

1. Claim: The defendant's imposition of value-added tax of 10,074, 536, 680 won on June 30, 2005 against the plaintiff and the imposition of value-added tax of 4,922, 982,50 won on December 14, 2005 shall be revoked in all.

2. Purport of appeal: Revocation of a judgment of the first instance, and the plaintiff's request shall be dismissed; and

1. Acceptance of a judgment of the court of first instance;

The reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. A part to be dried or added;

▣ 제1심 판결문 3쪽 밑에서 첫째 줄 "이 사건 구매승인서는"을 "(가) 이 사건 구매승인서는"으로 고친다.

▣ 제1심 판결문 4쪽 5째줄 "적용할 수 없다" 다음에 아래 부분을 추가한다.

(B) Since the tax invoice of this case cannot be determined as zero tax rate at the time of initial supply, the value-added tax should have been issued separately for the supply value, and where the tax invoice is subject to zero tax rate through a letter of approval for purchase for the following month, it can be modified and issued, and even if the tax invoice was not issued as at the time of actual transaction, it cannot be issued at any time different from the actual transaction period. Thus, imposing the penalty tax of this case is legitimate.

▣ 제1심 판결문 5쪽 6째 줄부터 15째 줄까지를 삭제한다.

▣ 제1심 판결문 8쪽 밑에서 3째줄 다음에 아래 부분을 추가한다.

Article 22 (Additional Tax)

(2) Where an entrepreneur falls under any of the following subparagraphs, an amount equivalent to 1/100 of the value of supply shall be added to the payable tax amount or deducted from the refundable tax amount:

1. Where the tax invoice under the provisions of subparagraph 1 of Article 16 is not delivered, or all or part of the requisite entry status of the tax invoice on the delivered portion is not entered, or is different from the fact;

3. Conclusion

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