[종합소득세부과처분취소등][공1980.7.15.(636),12888]
The method of calculating the amount of business income where the total amount of income is investigated and determined under the Business Tax Act.
If the gross income amount of a business which is subject to the business tax is examined and determined under the Business Tax Act, the gross income amount which is the tax base for the business tax already determined and decided upon, shall be considered as the gross income amount for the business year concerned, and the amount applying the income standard rate of the Government shall be considered as the business income amount for the business year concerned.
Articles 114 and 120 of the Income Tax Act (amended by the Presidential Decree No. 8351 of Dec. 31, 1976), Articles 159(1)4, 159(3), 160, 169(1)1, and 169(2)1 of the Enforcement Decree of the Income Tax Act (amended by the Presidential Decree No. 8351 of Dec. 31, 1976)
[Judgment of the court below]
Head of Seogsan Tax Office
Daegu High Court Decision 78Gu81 delivered on September 18, 1979
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal by the Plaintiff’s attorney are examined.
According to the reasoning of the judgment of the court below, the court below rejected the plaintiff's assertion that the plaintiff was not equipped with the account books and documentary evidence to calculate the business income amount of steel products wholesale and retail business in 1976, and that the plaintiff was not equipped with the account books and documentary evidence under the judgment of the court below, and rejected Gap evidence Nos. 1 through 11-33, etc. presented as evidence, on the ground that the plaintiff was not kept in the plaintiff's business place at the time of the investigation by the tax authorities, and then rejected the plaintiff's claim for the tax base of the total tax base of the income amount under Article 120 of the Income Tax Act (amended by Presidential Decree No. 8351 of Dec. 31, 1976) and Article 169 (1) 1 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 8351 of Dec. 31, 1976), and that the plaintiff's assertion that the tax base of the tax base of the plaintiff's total tax base of the tax base of the total income was determined by the tax base of the business income amount.
On the other hand, the examination of the evidence at the time of the decision of the court below reveals that the above fact-finding of the court below is acceptable, and the judgment of the court below is just, and the judgment of the court below cannot be deemed to be unlawful or incomplete hearing as to the violation of the rules of evidence, such as the theory of lawsuit, and even if the plaintiff alleged that the decision of the tax base and the estimated tax amount of the business tax which was already imposed and confirmed in the previous case was unlawful in filing an objection against the disposition of global income tax and the request for examination and judgment on the assessment of the tax amount of global income tax, such assertion cannot be a procedure for objection against the above business tax, the court below's decision to the same purport is just
All arguments are groundless.
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 Yu Tae-hee (Presiding Justice)
Justices Seo Jae-tae (Presiding Justice) who is unable to sign and affix a seal on overseas business trip.