Where a final return is filed with respect to goods sold on credit less than the actual sales (including sales on credit), the nature of the crime of tax evasion;

In full view of the provisions of Articles 16, 18, and 19 of the Value-Added Tax Act, and Article 21 of the Enforcement Decree of the Value-Added Tax Act, when the goods are sold on credit, an estimated or final return for the taxable period to which the delivery date belongs shall be made, and where the goods sold on credit have been returned after the final return of the tax base and tax amount, under Article 59 of the Enforcement Decree of the Value-Added Tax Act, the amount of tax shall be corrected and delivered as prescribed by the Commissioner of the National Tax Service within the taxable period to which the said goods belong and the amount of tax shall be corrected and delivered as prescribed by the Commissioner of the National Tax Service within the taxable period to which the said goods belong. If a final tax base and tax amount were returned without issuing a tax invoice for some of the tax final return prior to the return of the goods, and

Articles 16, 18, and 19 of the Value-Added Tax Act, Article 21 of the Enforcement Decree of the Value-Added Tax Act

Defendant

Defendant

Attorney Park Jin-chul

Seoul High Court Decision 80No1395 delivered on September 4, 1981

The appeal is dismissed.

The grounds of appeal by the defendant and the public defender are examined together.

According to Articles 16, 18 and 19 of the Value-Added Tax Act, where an entrepreneur supplies goods, a tax invoice stating the value of supply and value-added tax shall be prepared and delivered to the person to whom the goods are supplied, and the tax base and amount of tax for the scheduled return period shall be returned within 25 days after the expiration of the scheduled return period of value-added tax (from January 1 through 31, 7.1 to 9.30), and if the entrepreneur sells the goods on credit under Article 21 of the Enforcement Decree of the Value-Added Tax Act, the tax base and amount of tax for the taxable period shall be returned within 25 days after the expiration of the pertinent taxable period (from January 1, 19 to 6.30, 7.1 to 31), and there is no error in the misapprehension of the legal principles as to the tax base and amount of tax to be paid for the taxable period when the goods are delivered on credit, separate from the fact that the tax base and amount of tax to be paid for the taxable period to which the goods belong.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Chang-chul (Presiding Justice)