Difference between YVBUK and XVBUK tables

Hello,
   Can somebody explain me the user of Y* and X* tables for application tables such as VBUK, LIKP etc. in user exits?
According to note 415716 Y* tables store the condition of the record currently in the database and X* tables stores the changed value. But what happens if its a new record (UPDKZ = I), shouldnt Y* table be blank?
We have the following code in the user exit
  INCLUDE YVUEPRZ1_DOC_SAVE_PREP_CARRIER                             *
perform update only if insert or update carrier
UPDKZ : Update indicator
DATA : ls_vbpa LIKE xvbpa.
LOOP AT xlikp.
  v_index = sy-tabix.
  CLEAR ls_vbpa.
  READ TABLE xvbpa INTO ls_vbpa
                   WITH KEY vbeln = xlikp-vbeln
                            parvw = 'SP'.
  CASE ls_vbpa-updkz.
    WHEN 'I' OR 'U'.
      MOVE-CORRESPONDING xlikp TO likp.
      MOVE-CORRESPONDING xlikp TO likpd.
*--   Prepare changes of the delivery header
      PERFORM likp_bearbeiten_vorbereiten(sapfv50k).
      likp-yylfnr = ls_vbpa-lifnr.
*--   Check and confirm changes
      PERFORM likp_bearbeiten(sapfv50k).
      MOVE-CORRESPONDING likp  TO xlikp.
      MOVE-CORRESPONDING likpd TO xlikp.
      MODIFY xlikp INDEX v_index.
      IF t180-trtyp = 'V'. "Modification
        xvbuk-uvk03  = 'D'.
        xvbuk-updkz  = 'U'.
        MODIFY xvbuk TRANSPORTING uvk03 updkz WHERE vbeln = xlikp-vbeln.
      ENDIF.
    WHEN 'D'.
      MOVE-CORRESPONDING xlikp TO likp.
      MOVE-CORRESPONDING xlikp TO likpd.
*--   Prepare changes of the delivery header
      PERFORM likp_bearbeiten_vorbereiten(sapfv50k).
      CLEAR likp-yylfnr.
*--   Check and confirm changes
      PERFORM likp_bearbeiten(sapfv50k).
      MOVE-CORRESPONDING likp  TO xlikp.
      MOVE-CORRESPONDING likpd TO xlikp.
      MODIFY xlikp INDEX v_index.
      IF t180-trtyp = 'V'. "Modification
        xvbuk-uvk03  = 'D'.
        xvbuk-updkz  = 'U'.
        MODIFY xvbuk TRANSPORTING uvk03 updkz WHERE vbeln = xlikp-vbeln.
      ENDIF.
  ENDCASE.
ENDLOOP.
Now the problem is that SAP is saying that the table YVBUK also has to have the same record as XVBUK but I think its absurd for UPDKZ = I since there will be no database image for that.
thanks

To answer Peluka's question there are no entries in Y* table when UPDKZ = I or UPDKZ = U
and I dont quite understand what Ferry Lianto is saying but I think its pretty much the same as above
thanks for your help

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