[종합소득세등부과처분취소][공1987.5.15.(800),745]
If omissions or errors are found after determining the tax base and amount by means of a written investigation determination, a copy of the decision of correction by the on-site investigation;
Even if the tax base and tax amount were determined by the method of a written investigation pursuant to Article 119 of the Income Tax Act, if there are omissions or errors later, the tax authorities may investigate and rectify the tax base and tax amount pursuant to Article 127 of the Income Tax Act. However, the omission or error in this context is limited to cases where it is objectively evident that the taxpayer committed omissions or errors by his/her own declaration. Therefore, even if there are errors or omissions in the taxpayer’s declaration, even if there are errors or omissions in the taxpayer’s declaration, it shall be deemed as having recognized the details of the declaration as well as making a field investigation and cannot correct
(a) Article 119 of the Income Tax Act;
A. Supreme Court Decision 85Nu459 delivered on December 10, 1985
Plaintiff
Head of Seogsan Tax Office
Daegu High Court Decision 85Gu257 delivered on March 14, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
Even if the amount of taxation was determined by the method of a written investigation pursuant to Article 119 of the Income Tax Act, if any omission or error is found after the determination of the tax base, the tax authorities may investigate and correct the tax base and tax amount pursuant to Article 127 of the Income Tax Act (see Supreme Court Decision 85Nu459, Dec. 10, 1985). However, the tax evasion or error that the tax authorities may correct the tax base and tax amount after investigating the tax base and tax amount is limited to cases where it is objectively evident that the taxpayer was not included in the taxpayer’s contents of the return but the omission or error was committed from the beginning or by the taxpayer’s contents of the return, and therefore, even if there were errors or omissions in the taxpayer’s return, it shall be deemed that the tax base and tax amount cannot be corrected by recognizing the details of the return as well as by conducting
According to the court below's legal determination, when the plaintiff operating a business that manufactures and sells a noise machine and buffer machine, which is a component of a small automobile under the trade name of ○○ Industrial Complex, files a final tax base return on global income tax for the 1983-year-old portion of the 1983-year-end global income tax, the tax accountant filed a written investigation decision along with the adjusted account confirmed that the contents of the report are legitimate, and paid global income tax and defense tax in accordance with Article 107 of the Income Tax Act and the Enforcement Decree thereof. The plaintiff's income claimed to be omitted is an income which is omitted by excessively appropriating necessary expenses in calculating the plaintiff's tax base. Although excessive necessary expenses reported by the plaintiff are included in the details of the report and are included in the calculation of expenses, it cannot be corrected by adding them to the tax base and tax amount as income amount. Accordingly, the judgment of the court below that the defendant corrected the tax base and tax amount as the plaintiff's income amount on the grounds that there are excessive portions in the necessary expenses reported by the plaintiff is justifiable, and there is no error in law as argued.
The paper is 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 Yoon Il-young (Presiding Justice)