(1) The time of supply of goods shall be as provided in each of the following. In such cases, matters necessary for the time of supply of goods based on specific types of transactions shall be prescribed by Presidential Decree:
1. Where moving goods is required: The time the goods are delivered;
2. Where moving goods is not required: The time the goods are made available;
3. Where none of subparagraphs 1 and 2 is applicable: The time the supply of goods is decided.
(2) Notwithstanding paragraph (1), if goods are supplied in installments or on a conditional basis, the time of supply of such goods shall be prescribed by Presidential Decree.