[사업소득세부과처분취소][집18(3)행,018]
Even if the income amount can be determined by the estimation method of the government because the account books for each sale required under the tax law are not entered, the determination of the income amount should be based on reasonable and reasonable grounds.
Even if it is possible to determine the amount of income by estimation method of the government because the account books for each sale required under the tax law are not entered, the determination of the amount of income must be based on reasonable and reasonable grounds.
Article 39 of the Income Tax Act
Plaintiff
The director of the tax office
Seoul High Court Decision 68Gu270 delivered on March 17, 1970
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
Judgment on the grounds of appeal by Defendant’s Attorney;
The facts of the court below are as follows: The plaintiff's business income tax base amount was 0/100 or less of the total amount of non-taxable goods, excluding the above 10/100 of the total amount of semi-taxable goods and 6/100 of the total amount of non-taxable goods at 0/100 of the total amount of semi-taxable goods and 6/100 of the total amount of non-taxable goods at 0/100 of the total amount of semi-taxable goods and 6/100 of the total amount of non-taxable goods, and the defendant had no errors in calculating 6/10 of the total amount of non-taxable goods at 0/100 of the total amount of non-taxable goods and 6/100 of the total amount of non-taxable goods at 0/100 of the total amount of non-taxable goods and 60/100 of the total amount of non-taxable goods and 20/100 of the total amount of non-taxable goods.
Therefore, the costs of lawsuit are assessed against the losing party, and it is so decided as per Disposition by the assent of all participating Justices.
[Judgment of the Supreme Court (Presiding Judge) Nabri-dong and Dobri-Jaking Hanwon