[법인세등부과처분취소청구사건][하집1986(1),563]
The case holding that the taxation disposition, which was made by applying the gross profit ratio of internal business entities such as dismissed articles, was unlawful, to the sales amount of the company's export company
If a business entity whose partner authority is the basis of a trade partner's punishment is a domestic company dealing mainly with dismissed goods and chemical textile products and which is not greatly affected by the international export competition, it is unlawful to estimate the total sales amount of the Plaintiff corporation, which is an exporter of the check products, with an average trading profit ratio of that business entity.
Article 32 of the Corporate Tax Act
Movable Property Corporation
The director of the tax office
1. The defendant's disposition of imposition of corporate tax of 16,59,93 won from the time of the same year as of July 9, 1984; the defense tax of 3,311,98 won and value-added tax of 94,370,342 won (the first corporate tax of 17,891,070 won; the defense tax of 3,578,210 won and value-added tax of 111,472,290 won as of May 6, 1985) shall be revoked as of November 21, 1984, each disposition of imposition of corporate tax of 16,914,422 won; the defense tax of 3,382,84 won and value-added tax of 95,921,715 won and the above amount shall be reduced as of May 6, 1985).
2. The costs of lawsuit shall be borne by the defendant.
The same purport as the Disposition
(1) Without dispute over the establishment of Gap evidence 1-12, Gap evidence 2-2, Eul evidence 3-5, Eul evidence 1-1-2, Eul evidence 2-2-2, Eul evidence 3-1-3, Eul evidence 3-1, 2-4-1, 4-1 through 7-7, and Eul evidence 7-4, if the representative director of the plaintiff corporation collected the whole purport of the oral argument from Gap evidence 1-2, Eul evidence 1-2, Eul evidence 2-2, Eul evidence 9-1 to 7: The plaintiff corporation's total amount of 6-4, 1984, 60 percent of the total amount of 6-1, 67, 197, 197, 2-1, 4, 60 percent of the total amount of the plaintiff corporation's total amount of 6-1, 1983, 194, 194, 1963, 1963.
(2) However, the so-called estimation determination of corporate tax and value-added tax base shall be based on the estimation method, even if it is not possible to take the method of determination at the expense of the above firm, but shall be based on the taxpayer's specific circumstances so that it can be close to the maximum extent possible. First, the defendant estimated the total sales amount of the plaintiff firm as of December 31, 1983, which was stated in the balance sheet of the plaintiff firm, under the premise that the inventory assets in an amount of KRW 642,734,626 were realized during the pertinent taxable period. However, even if the defendant applied the above estimation method to the above firm's 19th manufacturing and selling company's 1st manufacturing and selling company's 4th manufacturing and selling company's 4th manufacturing and selling company's 1st manufacturing and selling company's 9th manufacturing and selling company's 9th manufacturing and selling company's 1st manufacturing and selling company's 14th manufacturing and selling company's 9th manufacturing and selling company's 14th manufacturing and 26th manufacturing company's 26th manufacturing and manufacturing.
(3) If so, the defendant's taxation disposition of this case in each of the above statements can not be ruled to be unlawful by lack of rationality and validity of the estimation method. Thus, the plaintiff's claim of this case, which was revoked, is justified, and the costs of lawsuit are to be borne by the losing party to the defendant. It is so decided as per Disposition.
Judges Kim Jae-chul (Presiding Judge)