Solution : https://service.sap.com/sap/support/notes/74963 (SAP Service marketplace login required)
Key words : 
manually entered document lines items, choose option 'documents/transaction figures', manually entered line items, additional key words mr01, tax line items, automatisch generated lines, execute report sapf190, message 'duplicate record', symptom update termination, attached program correction
Related Notes : 
       
| 175047 | Causes for FI document number gaps (RF_BELEG) | 
| 86447 | RWIN: Incomplete documents | 
| 84338 | |
| 35683 |