[종합소득세부과처분취소][공1985.12.1.(765),1488]
The adequacy of the disposition of estimated taxation solely on the ground that the account book was not kept even though the case can be easily calculated by simple calculation of the total amount of income;
Even if the account book was not kept, if the income subject to taxation can be calculated easily by the design cost ledger presented by the Plaintiff and the entry of the cash receipt and disbursement book, etc., because the income subject to taxation is simple as the design income, it does not constitute a case where there is an obvious objective reason to determine the estimated investigation under Article 120 of the Income Tax Act and Article 169 of the Enforcement Decree thereof
Article 120 of the Income Tax Act, Article 169 of the Enforcement Decree of the Income Tax Act
Plaintiff
Head of Yeongdeungpo Tax Office
Seoul High Court Decision 83Gu846 delivered on November 12, 1984
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the judgment of the court below, the defendant did not keep the account books and calculated the plaintiff's gross income amount based on the association expenses paid by the plaintiff to the Seoul Special Metropolitan City branch of the Korea Certified Architects' Association, and imposed global income tax and defense tax as stated in its reasoning. The plaintiff's income of this case is not the case where the plaintiff's design expense ledger (No. 4-1, 2-2) and cash transfer payment (No. 5-1, 2-2) presented by the plaintiff because the plaintiff's design income can be calculated simply by the non-party's testimony, and the non-party's gross income amount can be calculated by the non-party's testimony, and it does not constitute an obvious objective reason for making the estimation investigation decision under Article 120 of the Income Tax Act and Article 169 of the Enforcement Decree of the same Act. The defendant's disposition of taxation by the above estimation investigation decision is unlawful, and the plaintiff
In light of the records, the court below is justified in examining the process of cooking the evidence in taking the above measures, and there is no error of misunderstanding the facts against the rules of evidence or misunderstanding the legal principles as to the decision of additional investigation, as so argued in the lawsuit, and the above decision of additional investigation was made by the head of Ansan Tax Office, and the defendant did not have the defendant, but the defendant did not pay the general income tax based on the total amount of income determined by the additional investigation by the head of Ansan Tax Office. Thus, even according to the assertion, it is not clear that the disposition of this case made by the defendant was made according to the decision of additional investigation, and therefore, it is not identical to the result.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Jeon Soo-hee (Presiding Justice)