propriety of any disposition imposed on the tax invoice by deeming the time when the tax invoice was prepared as false;

Even if the date of preparation of the tax invoice is entered differently from the fact, the input tax amount is not deducted, and it can be recognized that the payment and the issuance of the tax invoice are the fact of issuing the tax invoice.

Article 17 of the Value-Added Tax Act

1. The Defendant’s disposition that imposed value-added tax of 1 year 2005 on the Plaintiff on March 14, 2006 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order.

1. On June 21, 2005, the Plaintiff purchased 270 million won (including value-added tax 19,255,000) from ○○ Construction Co., Ltd. on ○○○○ Construction Co., Ltd. on 2000 and ○○○○○○○○○○○ Construction Co., Ltd. on 27,200,000 won, and completed the registration of ownership transfer on 30 June 30, 2005. On 25, the Plaintiff filed an application for the registration of business with the instant real estate as its place of business on 19,25,005, and on 205, the date of preparation from ○○ integrated Construction Co., Ltd. on 2005, to the Plaintiff on 30,60,000 won after preparing a tax invoice on 205,50,000 won (the instant real estate) and the instant tax invoice on 206,205,205.65.6

2. According to Article 16 (1) of the Value-Added Tax Act, where an entrepreneur registered as a taxpayer supplies goods or services, an invoice stating the following matters (hereinafter referred to as “tax invoice”) shall be delivered to the person who receives the supply under the conditions as prescribed by the Presidential Decree: Provided, That where the Presidential Decree prescribes, the time of issuance may vary; 4. Article 17 (2) of the Value-Added Tax Act shall not be deducted from the output tax amount; or where a tax invoice under Article 16 (1) 1 through 4 is not delivered, or where the tax invoice is delivered, the remaining tax invoice is not entered or entered differently from the fact that it falls under Article 16 (1) 2 of the Enforcement Decree of the Value-Added Tax Act, and the fact that Article 54 of the Enforcement Decree of the Value-Added Tax Act provides that the issuance date of the tax invoice falls under the category 10,000 won by the date of issuance of the whole tax invoice to the Plaintiff.

3. If so, the plaintiff's claim is reasonable, and it is so decided as per Disposition.