원고가 운영하거나 강연한 포교원은 종교활동으로 볼 수 없고, 필요한 장부가 없거나 중요한 부분이 미비하므로 추계과세 또한 정당함[국승]
Daejeon District Court-2017Guhap-100795 (2017.05)
Cho Jae-2016- Daejeon-1290 ( August 10, 2016)
The plaintiff's operations or lectures cannot be deemed as religious activities, and there is no necessary account book or lack of important parts, so it is also legitimate to impose estimated tax.
The Plaintiff’s receipt of the commission for the filling of the instant temple and the lecture fuel among the expenses for the filling of the relevant temple constitutes a supply of services subject to taxation under the Value-Added Tax Act, and the instant disposition based on the premise that it constitutes business income subject to taxation under the Income Tax Act is lawful.
The scope of tax-exempt goods or services provided by organizations for public interest such as religion, charity, science, relief, etc. under Article 45 of the Enforcement Decree of the Value-Added Tax Act;
Daejeon High Court-2017Nu12825 ( November 16, 2017)
정@@
o Head of the tax office
October 19, 2017
November 16, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of 208 won of global income tax (including additional tax), 5,804,320 won of global income tax (including additional tax), 5,75,150 won of value-added tax (including additional tax), 6,113, 630 won of value-added tax for 209, 209, 11, 710, 740 won of global income tax (including additional tax), 23,337,020 won of global income for 205, 209, 207, 209, 209, 207, 209, 207, 309, 207, 297, 209, 206, 207, 209, 209, 207, 209, 207, 2011 including additional tax for 229, 2017.
1. Quotation of judgment of the first instance;
The court's explanation on this case is identical to the reasoning of the judgment of the court of the first instance, in addition to the dismissal of the corresponding parts of the judgment of the court of the first instance as follows. Thus, in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act,
○ 4-Class 9 of 2013 'after March 2013' 'after March 2013'.
○ Up to 13 '208' as '2010'
○ 8 Happed the 11th place of 11st place of 'Happed person' into 'Happed person of Happedment'.
○ 10 by inserting 12, 10, 11, 2, 14, and 18, respectively, by inserting 'each' in front of the Enforcement Decree of the Income Tax Act.
○ At the 10th page 13th page 13, the same shall apply hereinafter to "the former Enforcement Decree of the Income Tax Act";
○ 12. The following shall be added to the 7th page:
(4) In the trial, the Plaintiff is a document evidencing the disbursement of rent for the party activities and additionally submitted a copy of the real estate register (No. 30 No. 1 to 7). However, unless there is a lease contract or a separate confirmation letter, it is difficult to determine when the Plaintiff paid such rent for any object, whether the money was actually paid as rent, etc.
(5) According to Article 5 of the former Enforcement Decree of the Income Tax Act (Public Notice of April 20, 2012; hereinafter referred to as the "Public Notice of this case") Article 2012-10 of the National Tax Service’s notification delegated pursuant to Article 143(5) of the former Enforcement Decree of the Income Tax Act (hereinafter referred to as the "Public Notice of this case"), the purchase cost and the rental fee for fixed assets for business should be objectively verified that they were paid or paid by the following supporting documents:
Meanwhile, Article 208-2 (1) of the former Enforcement Decree of the Income Tax Act refers to cases falling under any of the following subparagraphs in the proviso of Article 160-2 (2) of the Act with the exception of its subparagraphs. 1. Where the amount per trade of goods or services supplied (including value-added tax) is not more than 30,000 won, 2. Where the other party to the transaction is a business (limited to a business subject to Article 61 of the Value-Added Tax Act) located in an Eup/Myeon area and is not a credit card merchant under the Specialized Credit Financial Business Act. 3. Where financial and insurance services are provided. 4.
However, the data submitted by the Plaintiff is not a tax invoice, invoice, credit card sales slip as stipulated in Article 5 subparag. 1 of the Notice of this case, but a tax invoice, a credit card sales slip, and an exception to the receipt that can be received without receiving evidentiary documents as stipulated in Article 5 subparag. 2 of the Notice of this case. In addition, since the Plaintiff cannot be deemed to have submitted a final report of global income tax base along with the major expenditure statement, it does not fall under Article 5 subparag. 3 of the Notice of this case.
○ 13. Each part of the value-added tax shall be added in front of the 'value-added tax' in Part 13 and Part 17.
○ In addition to the attached Form of the judgment of the first instance court to the "related Acts and subordinate statutes";
2. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.