National High Court 1994Gyeong0946 ( October 19, 1994)

Global Income

Dismissal

In addition to the design receipt ledger and the supervision receipt ledger, all account books and other documentary evidence are not kept, and account books and other documentary evidence (the Secretary of the General Account, Wage Ledger, Settlement of Accounts, Revenue Statement, and 12 books) are presented, but they are deemed to have been prepared later, so the imposition and collection notice is lawful.

Article 120 of the Income Tax Act / [Estimated Investigation Decision of Article 169 of the Enforcement Decree of the Income Tax Act]

I dismiss the appeal.

1. Summary of the original disposition;

The claimant is running a building project at the OOO office located in the OOOO office in Gyeonggi-do.

On September 4, 93, the agency requested the applicant to present books and documentary evidence for 91 years and amount of income on-site investigation, but the applicant's income amount was estimated and notified 32,586,460 won of global income tax for 91 year to the applicant after obtaining a written confirmation from the applicant that no books and documentary evidence other than the design supply and demand ledger and supervision supply and demand ledger.

The claimant appealed against this and filed an appeal on November 2, 93 and December 14, 93 and filed an appeal on February 17, 94.

2. Opinions of the applicant and the Commissioner of the National Tax Service;

The claimant asserts that it is improper to recognize the final return of global income tax base for the 91 year based on the books and documentary evidence kept, and make the estimation and taxation without recognizing it.

The Commissioner of the National Tax Service stated that the applicant at the time of the on-site investigation in June 93 at the time of the 91-year period of the 91-year period of the 91-year period of the 91-year period of the 93-year period of the 91-year period of the 93-year period of the 91-year period of the 93-year period of the 9

3. Hearing and determination

A. The dispute in this case is justified in the disposition by which the claimant estimated the amount of income for 91 years.

B. According to Article 120(1) of the Income Tax Act and Article 169(1) of the Decree, when there are no necessary account books and documentary evidence in the calculation of the tax base, or when there are some deficiencies or false parts, the estimated investigation and determination shall be made.

C. The claimant asserts that the amount of income belonging to 91 year should be investigated and determined based on the account books and documentary evidence, but at the time when the public official in charge of the agency in charge of the on-site investigation visited the applicant's workplace to practically investigate and determine the amount of income belonging to 91 year from the applicant's place of business to request the presentation of the account books and documentary evidence, the claimant presented documentary evidence, such as the account books (the Secretary, Wage Ledger, Wage Ledger, Settlement of Accounts, Revenue Return, and Pre-paid Table 12) that all account books and documentary evidence, other than the design receipt ledger and supervision receipt ledger, are not kept in custody and any responsibility arising therefrom, in relation to the business that reverts to 91 year, but it appears that this was later

D. Therefore, the claimant’s income amount for the year shall be determined as per the order under Articles 81 and 65(1)2 of the Framework Act on National Taxes, since there was no error in the determination and taxation of the estimated income amount for the year.