Impact of Down Payment on VAT: Korea 
Down payment impacts the calculation of VAT for tax reports:
Tax Invoice Report:
Reporting 
Financials Accounting Tax Tax Invoice Report 
.Summary VAT Report:
Reporting Financials Accounting Tax Summary VAT Report .
Normal Rules:
The calculation and display of the discount on VAT concerning a down payment follow the same rule as for a regular invoice, regardless of whether it is attached to an invoice or not.
Special Rules:
In the case of a down payment attached to an invoice:
If both documents have the same item, the item quantity of the invoice appears in the print layout.
If the documents contain different items, the report groups them by Item, Times, and Unit Price.
Note
Down payment requests are not included in tax reports.
End of the note.