[개인영업세등부과처분취소][집26(1)행,23;공1978.4.1.(581) 10644]
If the actual sale price is recognized, the method of estimation of the tax base of business tax;
The method of estimating the amount of business tax base should be calculated by applying the actual sales price in principle when there are actual sales amount during the taxation period and the sales price is deemed to be equivalent to the market price at the time of the sale.
Articles 77(2)3 and 35 of the Business Tax Act
[Judgment of the court below]
Head of Southern District Tax Office
Seoul High Court Decision 76Gu540 delivered on September 14, 1977
The original judgment is reversed, and the case is remanded to the Seoul High Court.
The grounds of appeal Nos. 1 and 2 of the Plaintiff’s Attorney are examined together.
According to the reasoning of the judgment, the court below found that the plaintiff purchased 86.4 tons of P.E. F.L. 1 to 12.31 of the same year from 1973.7.7.7 to 30 tons of the above 6.3 tons of the above 6.4 tons of the above 6.4 tons of the above 6.3 tons of the above 6.7 tons of the sales revenue, and determined that the remaining 35.5 tons of the attached Table 1 were insufficient for the calculation of the business tax base, and that the production rate of the inputs of the 60.7 tons of the above 6.4 tons of the above 6.7 tons of the sales revenue was 10% of the above 6.7 tons of the sales revenue calculated by applying the above 10.6 billion tons of the above 6.7 tons of the sales revenue calculated by applying the above 10.6 billion tons of the above 10.6 billion tons of the sales revenue calculated by applying the above 10.6 billion tons of the above 10.6.6 billion tons of the above 6.6.3 tons of the business revenue revenue
Article 35 of the Business Tax Act. Article 177 (1) 1 of the Enforcement Decree of the Business Tax Act provides that if there is no necessary account book or documentary evidence in calculating the business tax base or there is no material part, the tax base amount may be estimated. According to Article 77 (2) 3 of the Enforcement Decree of the same Act, if there is an production rate for input raw materials, the amount calculated by applying the market price in the production quantity calculated during the pertinent taxation period shall be the tax base amount. Under the above factual basis established by the court below, the defendant can be deemed to have been commercialized 10% of the above taxation period and estimated that the actual market price in the above list was no reasonable and reasonable ground for calculating the market price in the above list because the above list was 6.4 tons of the total market price at the time of the above taxation period, and there is no reasonable and reasonable ground for calculating the market price in the above list, but there is no reasonable and reasonable ground for calculating the market price in the sale price at the time of the estimate.
Therefore, the original judgment is reversed, and the case is remanded to the Seoul High Court, which is the original judgment, and it is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Young-young (Presiding Justice)