공급가액이 사실과 다르게 적힌 세금계산서의 범위

If the value of supply is not stated on the tax invoice or is written differently, the input tax amount of the tax invoice is not deducted from the output tax amount. However, unlike other entry items, the value of supply is displayed as a number. For this reason, the question arises as to how much input tax amount should not be deducted from the output tax amount. It is the same as other requisite entry items in that the value of supply is also one of the requisite entry items. Therefore, like other requisite entry items, it can be considered that the entire input tax amount related to the tax invoice should not be deducted from the output tax amount. However, the VAT Act treats the value of supply differently from other necessary items. When the value of supply is written differently, only the input tax amount corresponding to the difference between the actual value of supply and the amount written incorrectly is not deducted from the output tax amount. However, interpretation theories are divided on the specific meaning of the difference. The interpretation theory centered on the meaning of the word difference compares the amount written on the tax invoice with the actual value of supply, and when the amount is large as well as when the amount is small, as long as there is a difference, the difference cannot be deducted from the input tax amount. However, Rather than interpreting that as long as there is a difference, the difference always can be deducted from the input tax amount, considering some reasons that is the respect for judicial transactions, the purpose of tax avoidance, the attitude of the Value-Added Tax Act, and the limit of taxation according to the size of the error, I think it is more reasonable to limit the difference to be deducted from the input tax amount only when it is greater than the actual value of supply large. In contrast, It makes sense of that It does not deduct the difference from the input tax amount when it is less than the actual value of supply. When the value of supply is not written on the tax invoice, there is no special setting, so the total input tax amount cannot be deducted. In this case, it can be seen as if the value of supply of zero is written on the tax invoice. This kind of special provision was prepared when the Value-Added Tax Act was revised on December 31, 2019 to Act No. 16845. It examines whether these legislative and interpretive theories are correct, and suggests correct alternatives. When the amount written on the tax invoice is greater than the actual value of supply, it can be said that the portion exceeding the actual value of supply is written differently. The part that exceeds the actual value of supply is because it is difficult to say that a transaction exists. It is a fictitious sales or purchase, and in this range, it is written that both interpretations cannot be deducted as an input tax amount. However, when the actual value of supply is greater than the value of supply written on the tax invoice, another consideration is required. Paying attention only to the difference between the actual value of supply and the value of supply written on the tax invoice, it can be said that the value of supply on the tax invoice is the same whether it is greater or less than the actual value of supply. Also, it can be considered that there is no difference in the size of the error. However, the most important thing is whether the value of supply written on the tax invoice is not true, and if it is different, how much is the amount? Even when the value of supply stated on the tax invoice is less than the actual value of supply, it cannot be denied that there was a transaction equal to the full value of supply stated on the tax invoice. In addition to this, there is only a small amount of money on the tax invoice. Therefore, it cannot be said that the value of supply was written differently at this time. The value of supply written on the tax invoice should be deductible from the output tax amount as the input tax amount. Of course, if the supplier issues a tax invoice that corrects the value of supply according to the actual transaction, the supplier can receive an input tax credit for the amount. If there is an actual transaction, the input tax amount related to the transaction should be deducted, which is one of the most important principles in the structure of VAT. Moreover, when the value of supply written on the tax invoice is less than the actual value of supply, it is difficult to say that the recipient had an intention or purpose of tax evasion. Unless there are special circumstances, the recipient will not be willing to take the disadvantage of reducing the amount of input tax that can be deducted. Rather, the supplier's attempt to issue such a tax invoice is likely to encounter resistance from the supplier. If the difference can always be deducted from the input tax amount even if there is a difference, it is difficult to say that sanctions are always applied in proportion to the size of the error. This is because if an amount more than twice the actual value of supply is recorded on the tax invoice or less than 1/2, the amount that can be deducted as the input tax amount after that is always zero. When the amount written on the tax invoice is greater than the actual value of supply, there is no difference regardless of which interpretation theory is followed. Conversely, when the amount written on the tax invoice is less than the actual value of supply, the amount written on the tax invoice should be deductible as the input tax amount. Therefore, Article 39 Paragraph 1 Item 2 of the current Value-Added Tax Act should not be read to mean that any difference can always be deducted from the input tax amount. Of course, it does not mean that there is no error in entering the value of supply that is different from the facts, but the penalty for the error is sufficient as a penalty tax. In the method of sanctioning the recipient, the method of limiting the input tax credit and the penalty tax are the same in that they give a disadvantage in terms of economic and monetary terms. However, the two are clearly different in that they affect the actual transaction. The method of limiting the input tax credit is penalized by treating it as if there was no actual purchase or transaction. On the other hand, the penalty tax differs in that it gives a disadvantage without affecting the existence of actual purchase or transaction. Therefore, it is appropriate to impose penalties on the value of supply that are written differently from the facts, not as a method of limiting the input tax credit, but as a penalty tax.