공급시기 적용이 잘못된 재화의 공급을 매출누락 한 것으로 볼 수 있는지 여부(경정)

1. 사실 청구법인은 1998.2기 확정 부가가치세를 신고하면서 2,100,870,000원을 환급신청하였다. 처분청은 1998.2기 확정 부가가치세환급 현지확인조사를 실시하여 청구법인이 자체조사결과 확인한 내국신용장에 의한 재화공급가액 1,171,791,874원(이하 “쟁점공급가액①”이라 한다)과 수출용제품의 임가공용 반출가액 134,067,647원(이하 “쟁점공급가액②”라 한다) 및 국내 거래처에 공급한 가액 31,401,437원(이하 “쟁점공급가액③”이라 한다) 등 1998.2기중 실지재고와 장부상 재고간의 차액 1,337,260,958원(이하 “쟁점공급가액”이라 한다)을 청구법인이 매출누락한 것으로 보아, 1999.11.12 청구법인에게 1998.2기분 부가가치세 173,843,920원을 결정고지하였다. 청구법인은 이에 불복하여 2000.2.10 이건 심판청구를 제기하였다.

2. 청구법인 주장 및 처분청 의견 가. 청구법인 주장 (1) 쟁점공급가액①에 대하여 ① 내국신용장에 의한 수출용 재화의 공급에 대하여 영세율 적용을 배제하기 위하여는 법률에 근거 규정이 있어야할 것이나, 부가가치세법에 의하면 납세의무자가 영세율적용 대상거래에 대한 세금계산서를 당해 거래가 속한 과세기간내에 교부하지 아니하거나 부가가치세 신고를 지연한 경우 영세율 적용을 배제하고 공급가액의 10%의 부가가치세를 부과한다는 규정이 없으므로, 영세율 적용대상인 쟁점공급가액①에 대하여 부가가치세 117,179,187원을 부과함은 부당하다.

② 청구법인은 OOOO(주), OOOO(주) 등과는 검수조건부로 판매계약을 체결하였고, OOOO(주), OOOOO(주) 등과는 청구법인의 제품을 사용하는 때에 재화의 소유권이 고객에게 이전하는 조건(사용조건)부로 판매계약을 체결하였고, 이러한 사실이 거래약정서 및 거래상대방의 검수 및 사용확인서에 의하여 입증되는 바, 청구법인이 검수조건부 또는 사용조건부로 세금계산서를 교부하였는데도 처분청이 인도일을 공급시기로 하여 세금계산서 미교부가산세를 부과한 것은 부당하다.

③ 영세율이 적용되는 내국신용장에 의한 재화공급에 대해서는 부가가치세의 신고·납부의무가 없으므로 처분청이 부과한 가산세는 취소되어야 한다.

(2) 쟁점공급가액②에 대하여 쟁점공급가액②는 청구법인이 직접 수출을 위하여 임가공업체인 OOOOO에 인도한 재화에 대한 공급가액으로서, 청구법인은 실제 1999.1.4과 1999.1.29에 수출면허를 받아 수출하였으며 수출면허일을 기준으로 부가가치세 영세율 신고를 하였으므로, 쟁점공급가액②에 대한 부가가치세는 취소되어야 한다.

(3) 쟁점공급가액③에 대하여 쟁점공급가액③은 청구법인이 검수조건부로 국내에 판매한 거래이므로 청구주장 (1)에서 주장한 바와 같은 이유로 쟁점공급가액③에 대하여 부가가치세를 부과함은 부당하다.

나. 처분청 의견 (1) 쟁점공급가액①에 대하여 ① 재화의 공급시기에 내국신용장이 개설되지 아니한 경우에는 과세(부가가치세율 10%) 매출세금계산서를 교부 신고하고 추후 당해 재화의 공급시기가 속하는 과세기간내에 내국신용장이 개설되는 경우에는 부가가치세법 시행령 제59조 의 규정에 의하여 수정세금계산서를 교부하여야 하는 것이므로(부가 22601-1157, 1986.6.17), 쟁점공급가액①에 대하여 부가가치세를 과세한 것은 정당하다.

② 제품을 구매지 창고로 입고하기전인 발주시점에 수량, 단가가 결정되고, 청구법인은 구매자의 구매통지서에 의하여 동 제품을 구매자의 창고로 입고시에 포장상태, 수량 등을 검사한 품질검사 성적서를 첨부하여 입고하며, 제품검수 결과 본 제품의 하자나 수량부족 등이 발견된 경우에만 청구법인이 그에 대한 대용품 또는 부족분을 제공하고 있다. 또한, 구매자의 창고에 입고된 후에는 구매자 임의로 사용할 수 있고, 창고보관 재화의 관리책임은 구매자에게 있으며, 보관중 분실, 멸실, 훼손된 재화도 구매자의 사용량으로 하고 있는 점 등으로 볼 때 구매자의 창고로 재화를 반출하는 때를 재화의 공급시기로 보아 이건 가산세를 부과한 것은 정당하다.

(2) 쟁점공급가액②에 대하여는 의견제시가 없다.

(3) 쟁점공급가액③에 대하여는 쟁점공급가액①에 대한 처분청 의견과 같다.

3. 쟁점 및 판단 가. 쟁점 쟁점공급가액을 매출누락한 것으로 보아 이건 부가가치세를 부과한 처분이 정당한지 여부를 가리는데 있다.

나. 관련법령 이 건 부가가치세가 속한 과세기간의 부가가치세법 제11조 【영세율 적용】제1항 제1호에서 수출하는 재화의 공급에 대하여는 영의 세율을 적용한다고 규정하고 있으며, 같은 법 시행령 제24조【수출의 범위】제2항은 「법 제11조 제1항 제1호에 규정하는 수출하는 재화에는 사업자가 내국신용장과 대외무역법에서 정하는 구매승인서에 의하여 공급하는 재화를 포함한다.」고 규정하고 있다. 같은 법 제9조【거래시기】제1항은 「재화가 공급되는 시기는 다음 각호에 규정하는 때로 한다.

1. 재화의 이동이 필요한 경우에는 재화가 인도되는 때 2. 재화의 이동이 필요하지 아니한 경우에는 재화가 이용가능하게 되는 때 3. 제1호와 제2호의 규정을 적용할 수 없는 경우에는 재화의 공급이 확정되는 때」라고 규정하고 있으며, 같은 법 시행령 제21조【재화의 공급시기】제1항 제1호에서 현금판매와 외상판매의 경우에는 재화가 인도되는 때를 재화의 공급시기로 규정하고 있으며, 제3호에서 반환조건부판매·동의조건부판매 기타 조건부 및 기한부판매의 경우에는 그 조건이 성취되거나 기한이 경과되어 판매가 확정되는 때를 재화의 공급시기로 규정하고 있고, 제9호에서 기타의 경우에는 재화가 인도되거나 인도가능한 때를 재화의 공급시기로 규정하고 있다.

같은 법 시행규칙 제9조의 2【내국신용장등의 범위】제1항은 「영 제24조 제2항 및 제26조 제1항 제2호에서 규정하는 내국신용장이라 함은 사업자가 국내에서 수출용원자재·수출용완제품 또는 수출재화임가공용역을 공급받고자 하는 경우에 당해 사업자의 신청에 의하여 외국환은행의 장이 재화 또는 용역의 공급시기가 속하는 과세기간내에 개설하는 신용장을 말한다.」고 규정하고 있고, 제2항은 「영 제24조 제2항에서 규정하는 구매승인서라 함은 외국환은행의 장이 제1항의 내국신용장에 준하여 재화의 공급시기가 속하는 과세기간내에 발급하는 승인서를 말한다.」고 규정하고 있다.

같은 법 제22조【가산세】제2항 제1호는 법인 사업자가 제16조 제1항의 규정에 의한 세금계산서를 교부하지 아니한 때 또는 교부한 분에 대한 세금계산서의 필요적 기재사항의 전부 또는 일부가 기재되지 아니하거나 사실과 다른 때에는 그 공급가액에 대하여 100분의 2에 상당하는 금액을 납부세액에 가산하거나 환급세액에서 공제한다고 규정하고 있고, 제5항은 「사업자가 다음 각호의 1에 해당하는 경우에는 그 신고하지 아니한 납부세액(미달하게 신고한 경우에는 그 미달한 납부세액)，초과하여 신고한 환급세액 또는 납부하지 아니한 세액(미달하게 납부한 경우에는 그 미달한 세액)의 100분의 10에 상당하는 금액을 납부세액에 가산하거나 환급세액에서 공제한다.

다만, 제1호와 제2호가 동시에 해당하는 경우에는 그중 많은 금액에 대하여 이를 적용하고 제1호와 제2호의 금액이 같은 경우에는 제1호의 금액에 대하여 이를 적용한다.

1. 제18조 제1항 및 제2항 단서 또는 제19조 제1항의 규정에 의하여 신고를 하지 아니하거나 신고한 납부세액이 신고하여야 할 납부세액에 미달하거나 신고한 환급세액이 신고하여야 할 환급세액을 초과하는 때 2. 제18조 제4항 또는 제19조 제2항의 규정에 의하여 납부하지 아니하거나 납부한 세액이 납부하여야 할 세액에 미달하는 때」라고 규정하고 있고, 제6항은 「영세율이 적용되는 과세표준을 제18조 제1항 및 제2항 단서 또는 제19조 제1항의 규정에 의하여 신고를 하지 아니하거나 신고한 과세표준이 신고하여야 할 과세표준에 미달하는 때에는 그 신고하지 아니한 과세표준(미달하게 신고한 경우에는 그 미달한 과세표준)의 100분의 1에 상당하는 금액을 납부세액에 가산하거나 환급세액에서 공제한다.」고 규정하고 있다.

다. 사실관계 및 판단 처분청은 청구법인이 거래상대방에 재화를 인도한 시점이 재화의 공급시기인데도 청구법인이 이를 매출로 계상하지 아니하였으므로, 쟁점공급가액이 매출누락된 것으로 보아 이 건 부가가치세를 과세하였다. 이에 대하여 청구법인은 쟁점공급가액은 내국신용장에 의하여 검수 및 사용을 필수적인 거래조건으로 하는 소위 검수조건부 또는 사용조건부 거래와 수출용 제품의 임가공용 반출액 및 검수조건부로 국내에 공급한 것이므로, 검수일 또는 사용일을 재화의 공급시기로 보아야할 뿐 아니라, 내국신용장에 의한 거래 등은 영세율 적용대상이므로 이 건 부가가치세는 취소되어야 한다는 주장인 바, 이에 대하여 살펴본다.

(1) 쟁점공급가액①에 대하여 본다. (가) 청구법인은 쟁점공급가액①은 내국신용장에 의해 검수조건부 또는 사용조건부로 거래한 영세율 적용대상거래인데, 영세율 적용을 배제하는 별도의 법령 규정이 없음에도 이 건 부가가치세를 과세한 것은 부당하다고 주장하고 있으나, 동 거래가 영세율 거래로 인정되는 경우에도 세율이 영(零)인 것을 제외하고는 부가가치세의 기본구도는 그대로 유지되므로 별도의 규정이 없는 한 세금계산서 합계표 제출과 부가가치세의 신고 납부 등의 의무가 있다고 보아야 할 것인 바, 쟁점공급가액①에 대한 부가가치세 부과가 정당한지 여부는 동 거래가 영세율 적용대상인지 여부 및 쟁점공급가액①의 공급시기 등을 고려하여 결정하여야 하는 것이므로, 쟁점공급가액①의 세부내역을 살펴본다.

먼저, 쟁점공급가액①중에서 청구법인이 검수조건부로 거래하였다고 주장하는 재화공급(이하 “검수조건부 거래”라 한다)에 대하여 살펴본다. 내국신용장과 거래처의 검수확인서 및 청구법인의 상품수불부 등에 의하여 확인되는 검수조건부 거래의 세부내역은 아래표와 같다. 검수조건부 거래내역 (단위 : 원) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="41" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거래처 </span> </p> </td> <td height="41" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인도일 </span> </p> </td> <td height="41" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급가액 </span> </p> </td> <td height="41" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 검수일 </span> </p> </td> <td height="41" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 내국신용장 개설일 </span> </p> </td> </tr> <tr> <td height="88" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO㈜ </span> </p> </td> <td height="88" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> </td> <td height="88" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,327,415 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,275,557 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 19,929,874 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,325,895 </span> </p> </td> <td height="88" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 4 </span> </p> </td> <td height="88" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.11 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="20" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 21 </span> </p> </td> <td height="20" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,391,584 </span> </p> </td> <td height="20" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.12 </span> </p> </td> <td height="20" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.11 </span> </p> </td> </tr> <tr> <td height="103" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO OOO(주) </span> </p> </td> <td height="103" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 10. 13 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> </td> <td height="103" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,165,147 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,391,584 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,069,434 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,125,240 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,020,414 </span> </p> </td> <td height="103" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 8 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.20 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 8 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 4 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 8 </span> </p> </td> <td height="103" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.17. </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.17/22 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.17 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10.13 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.17 </span> </p> </td> </tr> <tr> <td height="145" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO(주) </span> </p> </td> <td height="145" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> </td> <td height="145" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,873,774 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 40,220,294 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 58,598,252 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 954,495 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,963,838 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,355,522 </span> </p> </td> <td height="145" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.15. </span> </p> </td> <td height="145" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.27 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.15/24 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.15/24 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.14 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.15/24 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="129"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="20" valign="middle" width="122"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 28 </span> </p> </td> <td height="20" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 9,106,739 </span> </p> </td> <td height="20" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 5 </span> </p> </td> <td height="20" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.19 </span> </p> </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="251"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합??? 계 </span> </p> </td> <td height="27" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 267,095,058 </span> </p> </td> <td height="27" valign="middle" width="125"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="27" valign="middle" width="138"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>청구법인과 거래상대방과의 거래약정서에 의하면 거래상대방의 검사결과 불합격으로 통지된 제품은 청구법인이 이를 회수하고 대품을 제공하도록 규정되어 있고, 실제 거래가 동 거래약정서의 내용대로 이루어진 사실이 거래상대방인 반도체 제조업체의 검수확인서 등을 통하여 인정되고 있으며, 청구법인이 공급하는 제품은 반도체 부품연결용 재료로 사용되는 본딩 와이어 제품으로 이는 가공의 정밀성을 요하는 첨단제품인 점을 고려해 볼 때, 동 거래는 부가가치세법시행령 제21조 제1항 제3호에서 규정하는 기타 조건부의 일종으로서의 검수조건부 판매로 봄이 타당하고, 검수조건부 거래로 인정되는 동 거래에 의한 재화의 공급시기는 조건이 성취되는 때인 검수일이 된다.

그런데, 앞서 표에서 본 바와 같이 쟁점공급가액①에 대한 외국환은행장의 신용장 개설일이 검수일이 속한 과세기간이거나 검수일이 속한 과세기간 이전이며, 청구법인이 검수일이 속한 과세기간에 이들 제품에 대하여 영세율을 적용하여 부가가치세를 신고한 사실이 인정되고 있다. 그러하다면, 처분청이 이들 제품이 인도된 시점인 1998년 2기를 재화의 공급시기로 보아 검수조건부 거래 전체가 매출누락된 것으로 보아 이 건 부가가치세를 과세한 처분은 과세기간을 잘못 적용한 것이므로, 검수조건부 거래 금액을 부가가치세 과세표준에서 제외함은 물론 동 거래금액에 대하여 부과된 세금계산서합계표미제출 가산세 및 신고납부불성실 가산세 또한 취소되어야 할 것이다.

(나) 쟁점공급가액①중에서 청구법인이 사용조건부로 거래하였다고 주장하는 재화공급(이하 “사용조건부 거래”라 한다)에 대하여 살펴본다. 내국신용장과 거래처의 검수확인서 및 사용확인서와 청구법인의 상품수불부 등에 의하여 확인되는 청구법인이 주장하는 사용조건부 거래의 세부내역은 아래표와 같다. 사용조건부 거래내역 (단위 : 원) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="41" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거래처 </span> </p> </td> <td height="41" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인도일 </span> </p> </td> <td height="41" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급가액 </span> </p> </td> <td height="41" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 사용일 </span> </p> </td> <td colspan="2" height="41" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 내국신용장 개설일 </span> </p> </td> <td height="41" valign="middle" width="109"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 검수일 </span> </p> </td> </tr> <tr> <td height="145" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (주) OOOOO </span> </p> </td> <td height="145" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12. 9/23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.11/15 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.17 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.19/30 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.9/17/23 </span> </p> </td> <td height="145" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,041,150 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 505,937,786 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 127,548,863 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="145" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td colspan="2" height="145" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.22/28 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> /31 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.22/28 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> /31 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.22/28 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> /31 </span> </p> </td> <td height="145" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24/30 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.11～30 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.9～30 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="61" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="61" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12. 1 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.14/24 </span> </p> </td> <td height="61" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 910,673 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,696,306 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,625,645 </span> </p> </td> <td height="61" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1 </span> </p> </td> <td colspan="2" height="61" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.22 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.22 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.22 </span> </p> </td> <td height="61" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 4 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12. 1 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.18 </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOOO㈜ </span> </p> </td> <td height="41" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10.21 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10.21 </span> </p> </td> <td height="41" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,174,754 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 8,769,144 </span> </p> </td> <td height="41" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.31 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 4.30 </span> </p> </td> <td colspan="2" height="41" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10. 9 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10. 9 </span> </p> </td> <td height="41" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10.24 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.10.24 </span> </p> </td> </tr> <tr> <td height="48" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOOOO㈜ </span> </p> </td> <td height="48" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.17/28 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.17/28 </span> </p> </td> <td height="48" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 94,126,661 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 95,059,388 </span> </p> </td> <td height="48" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.15 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.15 </span> </p> </td> <td colspan="2" height="48" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.11.25 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.15 </span> </p> </td> <td height="48" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.18/29 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.18/29 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="149"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OO OOO㈜ </span> </p> </td> <td height="27" valign="middle" width="116"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24 </span> </p> </td> <td height="27" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 45,806,446 </span> </p> </td> <td height="27" valign="middle" width="93"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.31 </span> </p> </td> <td colspan="2" height="27" valign="middle" width="104"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.17 </span> </p> </td> <td height="27" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.14 </span> </p> </td> </tr> <tr> <td colspan="2" height="41" valign="middle" width="265"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합??? 계 </span> </p> </td> <td height="41" valign="middle" width="98"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 904,696,816 </span> </p> </td> <td colspan="2" height="41" valign="middle" width="95"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="41" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="41" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>청구법인과 거래상대방의 거래약정서에 의하면 청구법인이 거래처에 납품한 물품의 소유권은 수입검사 결과 합격판정을 받고 거래처에서 이를 통보한 시점에 이전되는 것으로 되어 있어 거래약정서상으로는 앞서 본 검수조건부 거래와 내용상의 차이가 없고, 청구법인으로부터 인도된 재화는 검수를 거쳐 실제 사용된 사실이 거래상대방의 검수확인서 및 사용확인서 등에 의하여 확인되고 있는 바, 청구법인에서 거래상대방의 창고에 입고된 후에는 구매자 임의로 사용할 수 있고 창고에 보관된 재화의 관리책임은 거래상대방에게 있는 점 등을 종합하여 볼 때, 청구법인이 주장하는 사용조건부 거래는 대금지급과 관련하여 편의적으로 당사자간에 약정한 것에 불과하여 부가가치세법상 규정하는 재화의 공급시기로 인정할 수는 없다할 것이며, 청구법인이 공급하는 재화는 반도체 부품연결용 재료로 사용되는 본딩 와이어 제품으로 이는 가공의 정밀성을 요하는 첨단제품인 점과 재화의 인도후에 검수가 완료되면 사실상 거래상대방이 사용가능한 점을 고려해 볼 때, 동 거래는 부가가치세법시행령 제21조 제1항 제3호에서 규정하는 기타 조건부 판매로서의 검수조건부 거래로 봄이 타당하다할 것이다.

한편, 이 건 사용조건부 거래는 내국신용장에 의한 것으로 관련법령에서 이를 영세율이 적용되는 수출하는 재화의 공급에 포함되는 것으로 규정하고 있으므로 재화의 공급시기에 관계없이 영세율이 적용되어야 할 것이나, 재화의 공급시기가 속하는 과세기간의 다음 과세기간에 개설된 내국신용장에 의한 거래는 영세율 적용이 되지 아니하는 것이므로(대법 83누 569, 1985.3.12 같은 뜻), 사용조건부 거래중에서 청구외 OOOO(주)에 인도한 1998.12.1 인도분(공급가액 2,696,306원)과 1998.12.14 인도분(공급가액 5,625,645원)은 검수일이 속하는 과세기간 이후에 개설된 내국신용장에 의하여 재화가 공급된 것이므로 영세율 적용을 제외하고 나머지 거래에 대하여는 영세율을 적용하여야 할 것이다.

또한, 사용조건부로 거래의 공급시기인 검수일이 속한 과세기간은 1998년 2기인데도 청구법인이 이를 1998년 2기에 신고하지 아니하고 1999년 1기에 신고하였는 바, 사용조건부 거래에 대하여 세금계산서 합계표 미제출가산세 및 신고납부불성실 가산세를 부과한 것은 정당한 것으로 판단된다.

(2) 쟁점공급가액②에 대하여 살펴본다. 청구법인이 제시한 물품반입확인신청서와 상품수불부 등에 의하여 확인되는 쟁점공급가액②의 세부내역은 아래표와 같다. 수출용 제품의 임가공용 반출액 내역 (단위 : 원) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="44" valign="middle" width="164"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거래처 </span> </p> </td> <td height="44" valign="middle" width="153"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인도일 </span> </p> </td> <td height="44" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급가액 </span> </p> </td> <td height="44" valign="middle" width="177"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 수출 면허일 </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="164"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOOO㈜ </span> </p> </td> <td height="41" valign="middle" width="153"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.29 </span> </p> </td> <td height="41" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 134,067,647 </span> </p> </td> <td height="41" valign="middle" width="177"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 01. 07 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 01. 29 </span> </p> </td> </tr></table>청구법인이 제시한 물품반입확인신청서상에 공급자는 청구법인으로, 양수자는 청구외 OOOOO(주)로 기재되어 있고, 내국신용장에 대금수취인이 청구법인으로 기재되어 있으며, OOOOO의 임가공을 거쳐 수출된 재화의 수출대금이 청구법인에게 입금된 사실이 청구법인의 수입결의서와 입금통장 및 OO은행의 거래내역조회표 등의 심리자료에 의하여 확인되고 있으므로 쟁점공급가액②는 청구법인이 국외로 수출한 재화로 보아 관련규정에 의하여 영세율을 적용하여야 할 것이다.

다만, OOOOO(주)의 임가공은 청구법인의 수출거래 상대방과 OOOOO(주)의 별도계약에 의하여 이루어 지고 있는 것으로 보아 청구법인이 OOOOO(주)에 수출하는 재화를 인도한 이후에는 청구법인은 수출되는 재화에 대하여 실질적인 관리의무를 부담하고 있지 아니한 것으로 보이는 바, 그렇다면 청구법인이 실제 수출에 의하여 재화를 공급하는 시기는 청구법인이 수출재화를 OOOOO에 인도한 시점인 1998.12.29로 보는 것이 타당하다.

따라서, 쟁점공급가액②의 공급은 1998년 2기에 이루어졌는데도 청구법인이 이를 1998년 2기에 신고하지 아니하고 1999년 1기에 신고하였으므로, 쟁점공급가액②에 대하여 세금계산서합계표미제출 가산세 및 신고납부불성실 가산세를 부과한 것은 정당한 것으로 판단된다.

(3) 쟁점공급가액③에 대하여 살펴본다. 거래상대방의 검수확인서 및 청구법인의 상품수불부 등에 의하여 확인되는 쟁점공급가액③의 세부내역은 아래표와 같다. 국내공급분 거래내역 (단위 : 원) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="24" valign="middle" width="161"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거래처 </span> </p> </td> <td height="24" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인도일 </span> </p> </td> <td height="24" valign="middle" width="176"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급가액 </span> </p> </td> <td height="24" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 검수일 </span> </p> </td> </tr> <tr> <td height="86" valign="middle" width="161"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="86" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.22 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.29 </span> </p> </td> <td height="86" valign="middle" width="176"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> <span> 1,572,845 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 653,699 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> <span> 5,628,626 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,290,661 </span> </p> </td> <td height="86" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.15 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 6 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 6 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1. 6 </span> </p> </td> </tr> <tr> <td height="44" valign="middle" width="161"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="44" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.15 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12.24 </span> </p> </td> <td height="44" valign="middle" width="176"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 670,338 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 226,531 </span> </p> </td> <td height="44" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 2.19 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 2.19 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="161"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO </span> </p> </td> <td height="24" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998.12. 8 </span> </p> </td> <td height="24" valign="middle" width="176"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 358,737 </span> </p> </td> <td height="24" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1999. 1.13 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="161"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합 계 </span> </p> </td> <td height="27" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="27" valign="middle" width="176"> <p> <span> </span> <span> 31,401,437 </span> </p> </td> <td height="27" valign="middle" width="166"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>청구법인과 거래상대방의 거래약정서에 의하면, 거래처의 검사결과 불합격으로 통지된 목적물은 청구법인이 이를 회수하고 대품을 제공하도록 규정되어 있고, 실제 거래가 동 거래약정서의 내용대로 이루어져 온 사실이 거래상대방인 반도체 제조업체가 확인한 검수확인서 등을 통하여 확인되고 있으며, 청구법인이 공급하는 재화는 반도체 부품연결용 재료로 사용되는 본딩 와이어 제품으로 이는 가공의 정밀성을 요하는 첨단제품인 점을 고려해 볼 때, 동 거래는 부가가치세법시행령 제21조 제1항 제3호에서 규정하는 기타 조건부의 일종으로서의 검수조건부 판매로 봄이 타당하고, 검수조건부 거래로 인정되는 동 거래에 의한 재화의 공급시기는 조건이 성취되는 때인 검수일이 된다.

그런데, 청구법인이 검수일이 속한 1999년 1기에 이들 제품에 대하여 부가가치세를 신고한 사실이 인정되고 있으므로, 처분청이 이들 제품이 인도된 시점인 1998년 2기를 재화의 공급시기로 보아 검수조건부 거래 전체가 매출누락된 것으로 보아 이 건 부가가치세를 과세한 처분은 과세기간을 잘못 적용한 것이므로, 검수조건부 거래 금액을 부가가치세 과세표준에서 제외함은 물론 동 거래금액에 대하여 부과된 세금계산서합계표미제출 가산세 및 신고납부불성실 가산세 또한 취소되어야 할 것이다.

라. 결론 이 건 심판청구는 심리결과 청구법인의 주장이 일부 이유있으므로 국세기본법 제81조 와 제65조 제1항 제2호 및 제3호의 규정에 의하여 주문과 같이 결정한다.

신고납부불성실 가산세를 적용하지 아니하여, 그 과세표준과 세액을 경정한다. 가산세 부과 제외 거래 (단위 : 원) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="27" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거래처 </span> </p> </td> <td height="27" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인도월일 </span> </p> </td> <td height="27" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급가액 </span> </p> </td> </tr> <tr> <td height="76" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO㈜ </span> </p> </td> <td height="76" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> </td> <td height="76" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,327,415 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,275,557 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 19,929,874 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,325,895 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="27" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 21 </span> </p> </td> <td height="27" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,391,584 </span> </p> </td> </tr> <tr> <td height="91" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO OOO </span> </p> </td> <td height="91" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 10. 13 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 11. 23 </span> </p> </td> <td height="91" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,165,147 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,391,584 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,069,434 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,125,240 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,020,414 </span> </p> </td> </tr> <tr> <td height="107" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO </span> </p> </td> <td height="107" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> </td> <td height="107" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,873,774 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 40,220,294 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 58,598,252 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 954,495 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,963,838 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,355,522 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="27" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 28 </span> </p> </td> <td height="27" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 9,106,739 </span> </p> </td> </tr> <tr> <td height="75" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="75" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 22 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 29 </span> </p> </td> <td height="75" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,572,845 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 653,699 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,628,626 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,290,661 </span> </p> </td> </tr> <tr> <td height="43" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO㈜ </span> </p> </td> <td height="43" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 15 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12. 24 </span> </p> </td> <td height="43" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 670,338 </span> </p> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 226,531 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="216"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOOO </span> </p> </td> <td height="27" valign="middle" width="209"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1998. 12.? 8 </span> </p> </td> <td height="27" valign="middle" width="233"> <p class='style-name:"본문(신명조10)"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:150%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 358,737 </span> </p> </td> </tr> <tr> <td height="27" valign="middle" width="216"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합??? 계 </span> </p> </td> <td height="27" valign="middle" width="209"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="27" valign="middle" width="233"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 298,496,495 </span> </p> </td> </tr></table>

「부가가치세법」 제11조 【영세율 적용】