beta
Text
The judgment below is reversed and the case is remanded to Seoul High Court.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. According to Article 9(2) and (4) of the former Value-Added Tax Act (Amended by Act No. 915, Jan. 1, 2010; hereinafter the same) and Article 22 subparag. 1 of the former Enforcement Decree of the Value-Added Tax Act (Amended by Presidential Decree No. 22043, Feb. 18, 2010); in the case of ordinary supply, “when the provision of services is completed” refers to the time of supply for services.
Therefore, in the case of ordinary supply, the time when the fact of provision of service can be verified sufficiently by taking into account the scope of provision of service under a contract between the transaction parties, i.e., when a person provided with service actually leads to the situation in which the person provided with service can use the output of provision of service, the time of supply for the service falls under “when the provision of service is completed.”
(see Supreme Court Decision 2013Du22291, Jun. 11, 2015). Even if there exists an additional service provided thereafter, if it is for the completion, work, maintenance, and repair, etc. ordinarily followed after the use of output of the service provided, and the scale, amount, etc. of consideration is smaller than that of the entire service, it does not affect the time of supply of the service.
2. Review of the reasoning of the first instance judgment cited by the lower court and the evidence duly admitted by the lower court reveals the following facts.
(1) On September 17, 2009, the Plaintiff entered into a construction contract to supply optical energy development (hereinafter “mining energy development”) and solar power generation facilities (hereinafter “instant power generation facilities”) to KRW 5.7 billion (value-added tax) (hereinafter “instant contract”). The date on which the instant power generation facilities are selected as support facilities for power generation difference.