Whether the input tax invoice prepared after the lapse of the taxable period is deducted

A tax invoice issued after the expiration of the taxable period shall constitute a tax invoice entered differently from the fact.

Tax amount paid under Article 17 of the Value-Added Tax Act

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The defendant's rejection rejection disposition against the plaintiff on February 28, 2005 at the first time of 2004 is revoked.

1. Details of the disposition;

A. While the Plaintiff was engaged in the retail business of beverage products at 00:00 Do 00 305-1, in 2004, the Plaintiff was engaged in the transaction with the supply price of KRW 140,407,680 (hereinafter “the instant transaction”) from 00 Do 000 - 000 - 00 - 000 - 63-1 - during the 1st value added tax period of 2004. On July 25, 2004, when there was no purchase tax invoice under the instant transaction, the Plaintiff completed the final return and payment of KRW 1,401,109 in 204.

B. On October 25, 2004, the Plaintiff filed a claim for rectification that the Plaintiff would refund KRW 14,040,768,00,00,000 for the total amount of 140,407,680,000 (hereinafter “instant tax invoice”) as follows, if the Plaintiff additionally deducts the input tax amount equivalent to the above supply amount from the output tax amount for the first taxable period in 2004, the Plaintiff would receive a refund of KRW 10,039,659, which is the sum of KRW 4,001,109,000,000,000,000,000 won.

No. 50

Time of Supply

Suppliers

Items

Value of Supply

1

○○-○-0003

4.30

00Food

A. Out of manufactures

24,842,880 won

2

○-○-0-006

May 31, 2004

“”

“”

95,923,200 won

3

○○-○-007

6.30

“”

“”

19,641,600 won

Consolidateds

140,407,680 won

C. On February 28, 2005, the Defendant rendered a disposition rejecting the Plaintiff’s claim for correction on the ground that the instant tax invoice was issued after the time of supply, and is a tax invoice different from the fact (hereinafter “instant disposition”).

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) Article 17(2)1-2 of the Value-Added Tax Act (amended by Act No. 7318, Dec. 31, 2004; hereinafter referred to as the "Act") provides that the input tax amount shall not be deducted from the output tax amount in case where the whole or part of the entries under Article 16(1)1 through 4 (hereinafter referred to as the "necessary entry items") are entered differently from the fact in the delivered tax invoice, but the input tax amount shall not be deducted from the output tax amount; however, Article 16(1)4 provides that the input tax amount shall be excluded from the case prescribed by the Presidential Decree; and Article 60(2)2 of the Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 18580, Nov. 3, 2004; hereinafter referred to as the "Enforcement Decree of the Act") provides that the requisite entry items under Article 17(2)1-2 of the Act are one of the requisite entry items under Article 16(1).

Article 17(2)1-2 of the Luxembourg, where the date of preparation, which is part of the requisite entry of the tax invoice, is denied under the interpretation of the main text of Article 17(2)1-2 of the Act, refers to the case where the actual preparation date of the tax invoice is different from the fact. In such a case, if the transaction is verified in accordance with the remaining entry of the tax invoice under Article 60(2)2 of the Enforcement Decree, the input tax amount for the said fact of transaction should be deducted. However, in such a case, where the taxable period to which the actual preparation date of the tax invoice belongs and the actual preparation date of the tax invoice are the same (in such a case, where the date of preparation is indicated as the date of the tax invoice, but it is not possible to issue and issue the tax invoice as documentary evidence to determine the value-added tax amount, and it is for 20 years to ensure the truth of the transaction between the parties concerned, and it is also for 10 years of delivery and verification of the tax invoice and its function.

Therefore, even if tax invoices were prepared and issued after the expiration of the taxable period, and issued after the expiration of the taxable period, fall under the tax invoices where some of the requisite entries in Article 17 (2) 1-2 of the Value-Added Tax Act are entered differently from the fact, and the input tax amount in this case shall not be deducted from the output tax amount.

In full view of the overall purport of arguments in the statement of evidence Nos. 3-1 through 11, evidence Nos. 4-1 through 9, evidence Nos. 5, 9, and evidence Nos. 2-2, the plaintiff prepared the tax invoice of this case at the time of filing an objection, but did not deliver it to the plaintiff after filing an application for composition. Thus, the plaintiff received the tax invoice of this case at around August 2004, since the tax invoice of this case was not prepared retrospectively after the time of supply, it constitutes the subject of input tax deduction because the tax invoice of this case was prepared at the time of supply, not after the date of preparation, but after the time of supply. The ○○ Food was continuously traded with the plaintiff, and prepared the head of the transaction office with the customer of the plaintiff at the time of the transaction, and the above fact that ○○ Food was prepared within 10 years from Apr. 1, 2004 to Jun. 30, 2004, which included the particulars of value-added tax and the final tax invoice of the plaintiff's.

From the above facts, the tax invoice of this case was prepared within the first taxable period of 2004 to which the time of the transaction belongs, as alleged by the plaintiff at the time of filing the objection, but the delivery was made after the taxable period due to the circumstances of ○ Food.

Therefore, the tax invoice of this case constitutes "where the date of preparation, which is a part of the requisite entry items of the tax invoice under Article 17 (2) 1-2 of the Act, for which the deduction of the input tax amount is denied, is different from the fact."

The plaintiff's assertion is groundless.

5. Conclusion

The plaintiff's claim is dismissed.

public official law, order of law,

/ Value-Added Tax Act (amended by Act No. 7318 of Dec. 31, 2004)

Article 16 (Tax Invoice)

(1) If an entrepreneur registered as a taxpayer supplies goods or services, he shall deliver an invoice stating the following matters (hereinafter referred to as “tax invoice”) to the person who receives the supply as prescribed by the Presidential Decree at the time prescribed in Article 9: Provided, That in the case prescribed by the Presidential Decree, the delivery time may vary:

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives;

3. Supply value and value-added tax;

4. Preparation date; and

5. Matters as prescribed by the Presidential Decree other than those under subparagraphs 1 through 4.

(5) Matters necessary for the preparation and delivery of tax invoices, other than those prescribed in paragraphs (1) and (3), shall be prescribed by Presidential Decree.

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as the “paid tax amount”) shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the “purchase tax amount”) from the tax amount on the goods and services supplied by him (hereinafter referred to as the “sales tax amount”): Provided, That where an input tax amount exceeds the output tax amount, it shall be a refundable tax amount (hereinafter

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods which have been or are to be used for their own business;

(2) The following input taxes shall not be deducted from the output tax amount:

1. Purchase tax amount in case where the list of the total tax invoice by customer is not submitted under Article 20 (1) and (2), or the purchase tax amount in case where the whole or part of the registration numbers or supply values by transaction parties is not entered or entered differently from the fact in the submitted list of the total tax invoice by customer, excluding the input tax amount in case prescribed by the Presidential Decree; and

1-2. An input tax amount in case where the tax invoice as provided in Article 16 (1) and (3) is not issued, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry items”) is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be excluded;

2. An input tax amount for expenditure not directly related to the business.

3. An input tax amount on the purchase and maintenance of small nonbusiness automobiles;

3-2. A processed input tax amount for each of the entertainment expenses and similar expenses as prescribed by the Presidential Decree;

4. The input tax amount related to the business of supplying goods or services exempt from the value-added tax (including the input tax amount related to investments) and the land-related purchase tax amount as prescribed by

5. The input tax amount prior to the registration as provided in Article 5 (1): Provided, That those as prescribed by the Presidential Decree shall be excluded.

【The Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 18580 of Nov. 3, 2004)

Article 54 (Special Cases of Issuance of Tax Invoice)

If an entrepreneur falls under any of the following subparagraphs, a tax invoice may be issued by the tenth day of the month following the month in which the goods or services are supplied, under the proviso of Article 16 (1) of the Act:

1. Where a tax invoice is issued as of the issue date of the last day of the month concerned, adding up the value of supply for the calendar month by transaction party;

2. Where a tax invoice is issued as of the date of issuance after the aggregate of the supply values for a period fixed voluntarily by an entrepreneur within one calendar month for each customer;

3. Where a tax invoice is issued as of the date of issuance of the relevant transaction, where the fact of actual transaction has been verified by relevant documentary evidence, etc.

Article 60 (Scope of Input Tax Amount)

(2) The cases prescribed by the Presidential Decree pursuant to the proviso of Article 17 (2) 1-2 of the Act means any of the following subparagraphs:

1. Where an entrepreneur who has made an application for his business registration under Article 7 (1), has received the transaction not later than the date on which a business registration certificate under Article 7 (3) is issued, with the resident registration number of the businessman or

2. Where some of the necessary entries in the tax invoice delivered under Article 16 (1) of the Act are erroneously entered, but the fact of transaction is confirmed in view of the relevant tax invoice, other necessary entries, and the discretionary entries, as well as the relevant tax invoice;

(2) The cases prescribed by the Presidential Decree pursuant to the proviso of Article 17 (2) 1-2 of the Act means any of the following subparagraphs:

1. With respect to the transaction until the delivery date of the business registration certificate under Article 7 (3), the businessman or representative who has made an application for the business registration under Article 7 (1);

Where a resident registration number is entered and received;

2. Necessary entries of the tax invoice delivered under Article 15 (1) of the Act;

Part of the tax invoice is entered by mistake but is entered in other entries or discretionary in the tax invoice.

Where the fact of transactions is confirmed in light of information;

3. The time of supply for goods or services supplied after the time of supply;

(a) is delivered in the taxable period to which the