The propriety of the omitted amount of sales calculated on the basis of the amount deposited in the deposit account

In the case of a restaurant that is a cash-import business, the details of transactions in the deposit account in which cash revenues are managed may be deemed objective data in calculating the amount of sales that is the tax base, and only the minimum amount that can be seen as the amount of sales by continuously and repeatedly deposited daily or daily out of the amount of deposit is lawful.

Article 13 of the Value-Added Tax Act

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the court of first instance shall be revoked. The imposition of value-added tax on global income of 200 13,113,80,200 20 , 5,50 , 20 , 20 , 20 , 20 , 360 , 20 , 20 , 360 , 20 , 365 , 20 , 20 , 20 , 365 , 20 , 20 ,46 , 76 , 20 , 96 , 20 , 20 , 76 , 360 , 20 , 96 , 20 , 75, 720 , 96 , 20 , 96 , 20 , 36 , 20 , 201 , 36 , 201 , 201 .

1. Quotation of judgment of the first instance;

The court's explanation concerning this case is the same as the reasoning of the judgment of the court of first instance, and thus, it refers to Article 8 of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiffs' claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.