B. The burden of proof on the existence of the estimated tax assessment is returned to the tax authority in the case where the legitimacy of the taxation assessment by the estimated correction is disputed.

The costs of appeal shall be borne by the defendant.

1. If there are such reasons as stipulated in the proviso of Article 21(2) of the Value-Added Tax Act, the government may estimate the tax base of value-added tax and the amount of tax payable by estimation under the conditions as prescribed by the Presidential Decree. However, in order to calculate it by the method of partner authority, the entry is deemed justifiable in accordance with the provisions of Article 69(1)1 of the Enforcement Decree of the Value-Added Tax Act, and the return shall be made in good faith and in accordance with the class of right with other partners of the same business who have not been corrected in accordance with the provisions of Article 21(1) of the same Act. In this case, the tax base amount of the partner shall not be determined by the method of estimation investigation. In this case, the partner's tax base amount shall not be the one determined by the method of estimation investigation

2. The reasoning of the judgment of the court below is that, on the ground that the tax base (store sale price) reported by the plaintiff at the first scheduled value-added tax return in 1984 was remarkably low compared to the actual sale price at neighboring stores, the defendant's disposition of taxation based on the estimation method under Article 69 (1) 1 of the Enforcement Decree of the Enforcement Decree of the Act is just and there is no error in the misapprehension of legal principles as to the disposition in which the defendant's evidence presented by the defendant against the disposition that calculated the tax base and the tax amount on the basis of the average price at the ordinary sale price of the above 3 buildings based on the average price at the first scheduled value of the three buildings. The ordinary sale price at the third buildings in the above three buildings as the basis for the method of the trade right is determined by the estimation method, and thus the rationality and validity of the estimation method is not recognized, and there is no error in the misapprehension of legal principles as to all the arguments.

3. Therefore, the appeal shall be dismissed, and the costs of the appeal shall be borne by the losing party and it is so decided as per Disposition by the assent of all participating judges.

Justices Osung-hwan (Presiding Justice)