[종합소득세부과처분취소][집31(2)특,210;공1983.6.15.(706),916]
The legitimacy of a partner's method of determining the amount of income of the partner determined by an estimated investigation based on comparative basis (negative)
The amount of income of the partner who is the comparative standard in the decision of the estimation by the method of the partner's right should be at least the amount determined by the accurate account books and documentary evidence and should reflect the most accurately the amount of income, and the method of re-assessment of the amount of income of the taxpayer based on the amount of the partner's income determined by the method of the estimation investigation is illegal as
Articles 114 and 120 of the former Income Tax Act (amended by Act No. 3175, Dec. 28, 1970); Articles 159(5) and 169(2) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 19698, Dec. 31, 1979);
Plaintiff
Head of Yongsan Tax Office
Seoul High Court Decision 82Gu139 delivered on December 23, 1982
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The ground of appeal No. 1 by the defendant litigation performer is examined.
In calculating the amount of income of a partner in accordance with the method of comparative investigation by the method of a partner's right, at least the amount of income of a partner who is the comparative standard should be determined by the accurate account books and documentary evidence and should be the most accurately reflected, and the amount of income should not be determined by the method of the estimation investigation. Thus, the method of estimating the amount of income of a partner based on the amount of the partner's income determined by the method of the estimation investigation is unreasonable and unreasonable and cannot be considered as illegal.
This point is clear in view of the fact that Article 114 and Article 120 of the Income Tax Act (amended by Act No. 3175, Dec. 28, 1979; Act No. 3175) and Articles 159 (5) and 169 (2) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 9698, Dec. 31, 1979; Presidential Decree No. 9698, Dec. 31, 1979; Presidential Decree), which was in force at the time of the instant case, provide that the total amount of income determined by the method of partner authority shall be calculated by maintaining a balance with other
According to the facts duly established by the court below in this case, when the defendant estimates the total amount of the plaintiff's 79 business year by the method of partner's right, the total amount of the income for the same year of the non-party Korea Automobile Driving School's school based on its basis can be determined by the estimation of the total amount of the account books and documentary evidence as the important part of the account books and documentary evidence was determined by the estimation of the estimated amount, and the account books were reasonable, and the account books were not determined by the account books. Thus, the court below's decision to the same effect is justified, which held that the method of assessing the total amount of income of the plaintiff's
The issue is that the plaintiff's total amount of revenue is determined by the plaintiff's estimation based on the non-party 1's legitimate non-party 1's revenue, so it is justifiable to view that the plaintiff's total revenue amount was estimated by 30% of the revenue amount of the above 30% of the revenue amount of the 30% of the revenue amount of the 30% of the total revenue amount, in accordance with the balance with the above 30% of the 30%
In addition, even though the plaintiff's own statement that the total amount of revenue is KRW 8,817,700 in the complaint, the court below's decision was improper to revoke the disposition for imposition of the total amount of KRW 53,070,000 in the complaint. However, since there are no grounds to view the plaintiff's total revenue amount of KRW 8,817,70 in the complaint as a legitimate amount, the court below's decision is just to revoke the disposition for imposition of this case without cancelling only the excess amount by calculating the tax base and tax amount of the plaintiff's global income tax and defense tax based on the above amount in the disposition of this case.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Lee Sung-soo (Presiding Justice)