Cannot use WS-10 and WS-11 for VAT related items

This topic was reported as SR and I think this is the useful information for VAT related countries (i.e Japan, Australia etc.), so that I posted this topic.

Scenario:

When applying items with VAT to payments on Payment Worksheet (using 'WAO' or 'WAU'), the following error message should be shown.

 Net Overpayments or Net Underpayments for VAT amounts may not be written off (6040, 372)

(Step)
 1. Create items with VAT
 2. Run ARUPDATE
 3. Create deposits with the amount of more than or less than an item amount.
 4. Create Paymemt Worksheet and apply items to payments. When saving worksheet, error message is shown.