The meaning of the case where a tax invoice is delivered before the time of supply under Article 9 (3) of the Value-Added Tax Act arrives.

In case where a tax invoice is delivered before the arrival of the time of supply under Article 9 (3) of the Value-Added Tax Act, the term "in case where the supplier delivers the original tax invoice to the person who is supplied with or is to be supplied with the goods or services, or to any other third person, including the case where a copy of the tax invoice is delivered to him, and the preparation and submission of a copy of the tax invoice in order to receive an export loan equivalent to the price of goods

Article 9 (3) of the Value-Added Tax Act

Supreme Court Decision 83Nu639 delivered on April 10, 1984, 84Nu7 Delivered on July 24, 1984

A, A, the Republic of Korea

Head of the Daegu Tax Office

Daegu High Court Decision 82Gu172 delivered on October 25, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

Article 9 (3) of the Value-Added Tax Act provides that where a tax invoice is issued under Article 16 of the same Act prior to the arrival of the actual transaction time of goods or services under paragraphs (1) and (2) of the same Article, the time of such issuance shall be deemed the time of supply of the goods or services. However, in the original case of value-added tax, the tax invoice system becomes taxable data between the parties to the transaction in supplying the goods or services, and it is intended for the supplier to transfer the tax invoice to the final consumer without double taxation. Thus, in Article 9 (3) of the same Act, the term "in case where a tax invoice is delivered before the arrival of the time of supply" means the case where the supplier delivers the original tax invoice to the party to whom the goods or services are supplied or to the party to whom the services are supplied, and the tax invoice is delivered to the other party at the time of delivery of the goods or services, it shall not be deemed that the original tax invoice has been delivered within the same time as the price for delivery of the goods, and it shall not be lawfully prepared and confirmed by the plaintiff.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)