Issuing a corrected import tax invoice is restricted.
A corrected import tax invoice is issued in the following cases:
If an import declaration is made for imported goods and VAT is paid, the head of the customs office issues an import tax invoice to the importer.
Likewise, if the importer makes a revised report before the head of the customs office decides or rectifies the tax base or tax amount according to the Customs Act, a revised import tax invoice is issued.
In the following cases, however, the issuance of a corrected mport tax invoice is restricted:
Where the head of customs house determines or rectifies the tax base or the amount of tax, or the importer files a corrected declaration knowing in advance that the tax base or the amount of tax will be determined or rectified following customs investigation by a customs officials, in any of the following circumstances:
1 Where a notice of customs investigation or investigation into a customs offencse is issued
2 Where a customs officer commences an on-site inspection or inquiry to gather tax data or process civil petitions
3 Other acts similar to ① or ②
Note, however, that a corrected import tax invoice will be issued even in the case of “①, ②, and ③” above if it is a simple error or a minor mistake on the part of the importer or if the importer proves that such error is not attributable to himself/herself
For more information
Korea Customs Service, Audit Policy Division 042-481-7862