A decision-making box for estimated investigation without taking measures to investigate the actual amount for the reason that the sale price of goods is low among the details of voluntary report of value-added tax (negative)

If it is found that documentary evidence presented by a taxpayer in voluntary return and payment of taxes is not reliable, the government shall make a decision on an estimated investigation only when it is impossible to determine the tax base and tax amount even if based on the new material that pointed out such fact, and even if it is based on the material, and even if it is impossible to determine the tax base and tax amount, if it is possible to investigate the value of other books or documentary evidence even if the book or documentary evidence is partially incomplete or false, it cannot be subject to an estimated taxation. Therefore, it is unlawful for the tax authority to make a decision on the estimated investigation without taking any measure to require the taxpayer to present new materials or to disclose the actual price of the goods

Article 21 (2) of the Value-Added Tax Act

Sheeting

The director of the tax office

Seoul High Court Decision 89Gu8639 delivered on January 23, 1990

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

The court below held that it is illegal for the defendant to present new materials or to present actual sales price to the plaintiff on the ground that if it appears that the evidence presented by the taxpayer in voluntary declaration and payment of taxes is incomplete, the government shall conduct an investigation by presenting new materials, and even if based on such materials, the tax base and tax amount should be determined only when it is impossible to determine the tax base and tax amount, and even if the books or documentary evidence are partially incomplete or false, if it is possible to investigate the actual amount by other books or documentary evidence, it is not subject to additional taxation. The court below held that the defendant's act of leading to the result of the estimate investigation of this case without taking any measure to demand the plaintiff to present new materials or disclose the actual sales price on the ground that the new products were low among the contents of the plaintiff's value added tax return of this case, the above measures of the court below are just and correct, and there is no illegality in the misapprehension of legal principles as to the method of estimation, and the costs of appeal are dismissed with the defendant's burden and the costs of

Justices Park Yong-dong (Presiding Justice)