[영업세부과처분취소][공1980.3.1.(627),12554]
(a) The case where the imposition of business tax by the method of decision of estimation is recognized as unlawful;
(b) A case where the failure to keep a logbook is not recognized as a violation of bookkeeping;
1. In a case where the purchase place, sales place, receipt and payment book of goods, standard account file, etc. are provided during the taxation period and matters such as purchase and sale of goods are recorded therein and the quantity and price thereof coincide with each other, it is unlawful to impose a business tax by the method of estimation, notwithstanding the fact that the business tax should be imposed by the method of estimation
2. The violation of the bookkeeping duty cannot be considered as a business operator, on the ground that the business operator did not keep a single entry book more accurate sales and purchases book than a single entry book.
Articles 14 and 35 of the Business Tax Act
Attorney Lee Dong-ho, Counsel for the plaintiff-appellant
Daejeon director of the tax office
Seoul High Court Decision 76Gu835 delivered on February 13, 1979
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigation performer shall be examined together with the grounds of appeal.
According to the reasoning of the judgment below, the court below acknowledged the following facts: (a) according to the above account books and evidentiary documents, the Plaintiff kept a purchase ledger, sales ledger, receipt and payment ledger of goods, standard invoice file, etc. during the taxation period of this case and entered them in full; and (b) pursuant to the above account books and evidentiary documents, the quantity and sales price of the goods purchased at the time and the quantity of the goods sold at the time coincide with all (However, although the sales account book did not keep a separate entry of cash sales and credit sales on the sales account book, this does not interfere with the determination of on-site investigation based on the account books and evidentiary documents kept by the Plaintiff; and (c) therefore, even if the Defendant did not keep a separate entry of cash sales and credit sales on the sales account book, the court below determined that the Defendant did not make a determination of the standard amount of the business tax of this case on the ground that it did not hinder the determination of the standard amount of the business tax of this case.
In light of the records, the above fact-finding by the court below is justified and the above determination by the court below is just and there is no illegality in the misapprehension of legal principles as to the grounds for the lawsuit, the business tax law, the Enforcement Decree of the Income Tax Act, the Income Tax Act, and the enforcement decree of the court below.
All arguments are without merit.
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)