[종합소득세등부과처분취소][집33(3)특,340;공1985.12.1.(765),1497]
Whether a disposition of estimated taxation by arbitrary means not provided for in Acts and subordinate statutes is appropriate (negative)
Even in a case where the income tax base and its tax amount are determined by the estimation investigation method because there is no book or documentary evidence of a taxpayer based on the income amount or tax base, or because the details are incomplete or false, it shall be determined by the most reasonable and reasonable basis, and the method shall also be in accordance with the provisions of the proviso of Article 159(5) of the former Enforcement Decree of the Income Tax Act (amended by the Presidential Decree No. 10665 of Dec. 31, 191), and the arbitrary method shall not be allowed.
Article 120 of the Income Tax Act
Plaintiff
Head of Daegu Tax Office
Daegu High Court Decision 84Gu358 delivered on May 1, 1985
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
The estimated taxation under the Income Tax Act is exceptionally accepted in cases where there is no book or documentary evidence of a taxpayer on the basis of the determination of income amount or tax base, or where it is impossible to conduct an investigation on the actual amount because the contents are incomplete or false, the determination of the income tax base and its tax amount should also be made on the basis of the most reasonable and reasonable basis. Thus, the determination of the estimated tax amount shall be made on the grounds that the entry is reasonable and reasonable, the method of calculating the business efficiency surveyed by the Commissioner of the National Tax Service, the method of calculating the output calculated by applying the output rate surveyed by the Commissioner of the National Tax Service to the input materials by type of business, the output calculated by applying the output rate surveyed by the Commissioner of the National Tax Service to the input materials by type of business, the input amount determined by the Commissioner of the National Tax Service or the director of the regional tax office by 0 percent, the total amount of the input materials by the above 0-10-10-10-10-10-20-10-200-700-7.
Therefore, the judgment of the court below to the above purport is justifiable, and there is no error in the misapprehension of legal principles in the theory of lawsuit, and 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 judges.
Justices Lee Jong-soo (Presiding Justice) (Presiding Justice) since the Lee Jong-soo (Presiding Justice) is during overseas business trips, he is unable to sign and seal. (Presiding Justice)