Measures by which the revenue of the main points is estimated in consideration of the main points and free service rates of the two weeks;

The estimation decision based on the main and free service rate at the time of the verifiable tax investigation is reasonable and reasonable even if it is an inorganic business operator who does not submit books and documentary evidence.

Article 21 of the Value-Added Tax Act

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s imposition of KRW 10,35,120 for the first half of 205 against the Plaintiff on June 1, 2006, KRW 11,198,820 for the second half of 205, KRW 11,858,130 for the first half of 2005, and KRW 12,631,910 for the second half of 2005 for the special consumption tax and education tax for the first half of 2005.

1. Details of the disposition;

원고는 2004. 12. 31.부터 2006. 5. 29.까지 ＯＯ시 ＯＯ구 ＯＯ동 ＯＯＯ-ＯＯ번지 소재 건물 5층에서 ＯＯＯ이라는 유흥주점(이하'이 사건 사업장'이라고 한다)을 운영하였는데, 피고는 2006. 3. 23. 이 사건 사업장에 대한 세무조사를 실시하여 아래 2.의 다. ⑶항 기재와 같이 원고의 매출액을 추계한 후, 이 사건 사업장의 매출신고누락을 이유로 2006. 6. 1. 원고에게 청구취지와 같은 부가가치세와 특별소비세 및 교육세를 부과하였다(이하 '이 사건 처분'이라고 한다)

[Ground of recognition] Facts without dispute, Gap's evidence 1 to 4, Gap's evidence 2, Eul's evidence 1 to 4, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The parties' assertion

As to the defendant's assertion that the disposition of this case was lawfully made in accordance with the relevant laws and regulations, the plaintiff asserts that the method of correction of estimation by the defendant is unreasonable in the following respect, and that the disposition of this case is unlawful.

(1) When determining the estimated amount of value-added tax in 2005, the Defendant estimated the amount of value-added tax revenue in 2005, based on the quantity purchased in 205, and the market price was determined based on the amount of KRW 200,000, which is the amount of KRW 1 set on March 23, 2006, thereby violating Article 69(1)2 of the Enforcement Decree of the Value-Added Tax Act.

(2) In fact, at the instant workplace, one disease was provided as a service at the time of the two weeks, and the Defendant applied free of charge to the Plaintiff as one disease per two weeks, without any basis.

Article 12(1) of the Act on the Protection, Protection, and Protection, etc., of the Republic of Korea (hereinafter referred to as “the Act on the Protection, Protection, and Protection, etc.”) of the Republic of Korea (hereinafter referred to as “the Act on the Protection, Protection, etc.”) of the Republic of Korea (hereinafter referred to as “the Act on the Protection, etc.”) of the Republic of Korea (hereinafter referred to as “the Act”).

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

(1) At the time of conducting a tax investigation on the instant workplace on June 23, 2005, the Plaintiff operated an entertainment tavern business by employing about 15 employees at the instant workplace with a size of 414.84 square meters and 5 studs. At the time of the instant workplace, the Defendant sold KRW 1 set of two liquor, five beer, and two beer per week at the instant workplace (not being included separately from beer and beer), and paid KRW 90,000, out of the above, to female employees as service charges.

⑵ 한편, 이 사건 사업장은 주류 매입처인 ＯＯＯＯ상사 외 2개처로부터 2005년도 상반기에 양주 4,080병,2005년 하반기에 양주 4,260병을 매입하였다.

⑶ 피고는 이 사건 사업장에 대한 세무조사를 할 당시 원고의 모인 ＯＯＯ에게 매출관련 일보 등 매출액 확인을 위해 필요한 장부 기타 증빙의 제출을 요구하였으나, ＯＯＯ는 매출관련 기장 내역을 매일 폐기하여 보관하고 있지 않다고 진술하였고, 이에 피고는 실지조사결정이 불가능하다고 보고 주류매입액을 기준으로 추계에 의한 방법으로 총 매출액을 결정한 다음, 원고가 당초 신고한 매출액과의 차액에 관하여 이사건 처분을 하였다. 피고가 원고의 매출액을 추계한 방법은 다음과 같다.

Category of Flag

The number of two shares purchase disease

Service Rate

Number of years converted from sale;

Sales Conversion Mains

Value-Added Tax Table

Special Consumption Schedule

1, 2005

4,080

25%

3,060

(Basis of calculation 1)

36,600

(Basis of calculation 2)

306,000

(Basis of calculation 3)

270,796

(Basis of calculation 4)

2 years 2005

4,260

25%

3,195

351,450

319,500

282,743

guidance.

8,340

6,255

688,050

625,500

53,539

(Base 1) Purchase of Dual Shares during the 1st 2005: 4,080 Disease X (1-25%) x 3,060 disease

(Reasons of Calculation 2) Conversion into the State in January 2005: 3,060 x200,000 X (1-45%)36,600,000 won

(Accounting basis 3) Value-added tax base for the first period of 2005: 336,600,000 ¡À1 =306,000,000

(Calculation Basis 4) Tax base of the first special consumption tax in 2005: 306,000,000 ¡À13=270,796,00 won

The amount of less than 1,00 won is less than 1,00 won

Around April 7, 2006, the Defendant calculated the value-added tax, special consumption tax, and education tax for the underreported sales based on the sales estimated as above, and notified the Plaintiff of the sales amount. On April 21, 2006, the Plaintiff filed a pre-assessment review on the claim on April 21, 2006. As a result, the Defendant recognized the annual inventory of alcoholic beverages as 203 disease per week, and determined the sales tax base by raising the rate of service fee for employees to 52.5% per annum. Accordingly, the Defendant issued the instant disposition against the Plaintiff on June 1, 2006.

[Grounds for recognition] Gap evidence 2 to 4, 9, Eul evidence 2 to 4, and the purport of the whole pleadings

D. Determination

(1) As seen earlier, in order to impose an estimated tax, the method and content of the estimation must be reasonable and reasonable to reflect the actual amount near the truth (see, e.g., Supreme Court Decision 96Nu17813, Dec. 11, 1998). In this case, the Defendant demanded the Plaintiff to submit documents, such as account books necessary to verify the sales amount, but the Defendant’s failure to present them, determined the total sales amount by estimation. The Defendant’s estimation made by the Defendant on the basis of the total purchase amount objectively confirmed as the Plaintiff’s purchase amount. Based on the total purchase amount verified as the Plaintiff’s actual purchase amount, it is difficult to view the Plaintiff’s reasonable and reasonable calculation method as the basis for deducting the total sales amount from the total sales amount from the total sales amount at the time of the tax investigation. Thus, it is difficult to view the Plaintiff’s reasonable and reasonable calculation method as the basis for deducting the total sales amount from the total sales amount at the time of the tax investigation.

⑵ 한편, 원고는 이 사건 사업장의 무상서비스가 2병당 1병씩 제공되었고, 실제양주 1세트의 가격은 원고가 작성 보관한 판매일보에 의하면 평균 147,570원이라고 주장하나, 이에 부합하는 듯한 갑 7호증, 갑 8호증의 1 내지 9의 각 기재 및 증인 ＯＯＯ,ＯＯＯ의 각 증언은 갑 9호증, 을 3,4호증의 각 기재와 배치되어 이를 쉽사리 믿기 어렵고, 갑 10호증의 1,2의 각 기재만으로는 이를 인정하기에 부족하며, 달리 이를 인정할 증거가 없으므로, 원고의 주장은 이유없다.

3. Conclusion

Therefore, the disposition of this case is legitimate, and the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.