Whether the estimated correction and investigation under the Value-Added Tax Act is legitimate

In the absence of books or other evidence, or in the absence of false evidence, it constitutes grounds for estimation adjustment.

The contents of the decision shall be the same as attached.

The defendant's imposition disposition of value-added tax for the second period of 1989, 2,58,580,580, 1990, 2,201,140, and 2,374,039 won of value-added tax for the second period of 1990, 2,08,580 won of value-added tax for the first period of 1990, 2,01,140, and 2,374,039 won of value-added tax for the second period of 1991, and 2,28,110 won of special consumption tax for the second period of 199, 748,830, 190, 1,84, 604, 890, 1990, 1, 1,779, 197, 197, 209, 197, 209, 197, 197, 194.

1. Details of the imposition;

On November 14, 1988, the Plaintiff transferred the above 10,000,000 won for the purpose of operating the theater, and leased the 1st floor of the underground floor of the 00,000 ○○○○○○○○○○○○ Building located around that time to July 1989, and opened and operated the theater-type restaurant with the trade name of ○○○○○○○○ from July 28, 199 to July 198, and closed down the business on May 31, 1991, the Plaintiff’s business was so poor that 120,000,000 won for the above 10,00 won for the purpose of operating the theater-type 10,000 won for the purpose of operating the theater-type 10,000 won, and the Defendant did not request the Plaintiff to present the tax base of the above 9,000,000 won for the reason that the Plaintiff did not actually lose the tax base of the income tax on the attached Table 10.

2. Whether the disposition of imposition is lawful.

First, the plaintiff asserted that the above reasons can not be the reasons for calculating the tax base of value-added tax, although the defendant did not serve as the reasons for calculating the estimated amount of income tax, the defendant did so. However, although the reasons for calculating the estimated amount of income exist for the plaintiff, the defendant did not apply the standard rate of income by arbitrarily calculating the plaintiff's sales cost, labor cost, water and mineral heat costs, rent, etc., but this does not constitute an illegal act under Article 69 (1) 1 through 6 of the Enforcement Decree of the same Act, which provides the method of calculating the estimated amount of income. Third, since the plaintiff was installed or purchased at the time of opening the above place of business and closed the above place of business on May 31, 1989, the defendant asserted that Article 6 (4) of the Value-Added Tax Act was illegal under Article 9 (1) 1 through 6 of the Enforcement Decree of the same Act, since the above facilities and equipment were supplied to the plaintiff, who was the business operator at the time of closing the business under Article 6 (1) 9 (2) 1) of the Enforcement Decree of the same Act.

A. Therefore, first, we examine the Plaintiff whether there is a ground for estimated correction under the Value-Added Tax Act.

According to Article 21(1) and (2)1 of the Value-Added Tax Act, where an entrepreneur fails to make a final return, or where the entrepreneur makes an incorrect or incomplete return, or the whole or part of the tax invoices are not submitted for the final return, or where there is no possibility of evading the value-added tax due to other causes as prescribed by the Presidential Decree, the government shall rectify the tax amount of the value-added tax by the investigation into the tax base of the value-added tax and the tax amount to be paid or refundable, and in this case, it shall correct the tax amount on the basis of the tax invoice, the account book, and other documentary evidence, etc.

However, considering the whole purport of each statement in the evidence Nos. 1-1 through 4 (each decision-making resolution), No. 2 (written explanation of investigation) and No. 3 (written explanation of investigation), the defendant conducted a tax investigation on the above workplace from Oct. 17, 191 to Oct. 31, 191, and requested the plaintiff to submit account books and documentary evidence, but the plaintiff was lost, and the book was searched with the consent of Non-Party 1, the owner of the business place at the time, but did not find the account books. Further, although the defendant examined the settlement statement submitted by the plaintiff at the time of filing the income tax in writing, he did not have a detailed statement and basis for calculation of the sales cost on the document, and even after examining the general management expenses on the income statement, it could be recognized that the rent and rent on the account books actually paid to the lessor of the above business establishment were not appropriated, and thus, the defendant's disposition of imposition of tax based on the estimation under Article 21 (2) 1 of the Value-Added Tax Act is legitimate.

B. We examine whether the above method investigated by the defendant constitutes a method of estimated correction under the Value-Added Tax Act.

Article 69 (1) of the Enforcement Decree of the Value-Added Tax Act (amended by the Presidential Decree No. 13199 of Dec. 31, 190) provides for the method of calculating the standard rate of income under the proviso of Article 21 (2) of the Act, whichever is the most appropriate, among the methods of posting under the following subparagraphs. 1. The method of calculating the standard rate of income under Article 21 (1) of the Act in good faith; 2. The method of calculating the standard rate of income under Article 21 (1) of the Enforcement Decree of the Income Tax Act by applying the market price of the quantity supplied during the pertinent taxable period to the input of the raw materials by industry; 4. The method of calculating the gross income by adding up the total income amount under Article 21 (1) of the Act to the calculation rate of income under Article 9 of the Enforcement Decree of the Income Tax Act, which is the method of calculating the standard rate of income under Article 21 (1) of the said Act.

C. Next, we examine whether the Plaintiff may impose value-added tax on KRW 120,000,000, which the Plaintiff received from Nonparty ○○ in the name of facility investment expenses, etc.

According to Article 6 (4) and Article 9 (1) 2 of the Value-Added Tax Act and Article 21 (1) (proviso) of the Enforcement Decree of the same Act, if an entrepreneur closes his business, the remaining goods shall be deemed to be supplied to him, and if the time of supply for goods supplied before the closure of business arrives after the date of such closure of business, the time of supply shall be deemed to be

Therefore, in light of the whole purport of pleading as to whether the Plaintiff supplied the above place of business before the closure of business, Gap evidence Nos. 14-1, 2, 3, Gap evidence No. 15, Eul evidence No. 6, 7, etc., the Plaintiff can be found to have received KRW 80,00,00 in total until August of the same year after it was agreed to receive KRW 120,000,000 from the date of its closure of business x 15,000 (the time of supply for the above place of business x 9,000,000,000 won x 9,000,000 won x 9,000,000 won x 9,000,000 won x 9,000,000,000 won x 9,000,000 won x 9,000,00 won x 9,000.

D. As to the value-added tax amount to be imposed on the Plaintiff, comprehensively taking account of the following facts: Gap evidence 5 (Lease Contract), Eul evidence 9-1 (written confirmation), 2 (Payment Register of Rent and Management Expenses), 3 through 19 (Management Expenses) and testimony only before witness 10, the Plaintiff leased the place of business of this case from the non-party Crol Industry Co., Ltd. with the amount of KRW 150,00,000, monthly rent 2,000; the Plaintiff later paid the non-party Co., Ltd. the amount of money such as the amount indicated in attached Table 2 (1) of the tax base for the year of 90,000, the amount of tax imposed on the non-party Co., Ltd. for the year of 19, and the amount of tax imposed on the non-party Co., Ltd. for the year of 19, the amount of tax imposed on the non-party Co., Ltd. for the year of 19, and the amount of tax imposed on the non-party No. 97.

3. Conclusion

Therefore, the plaintiff's claim of this case seeking revocation is justified within the scope of the above recognition because the defendant's disposition of this case was unlawful, and thus, the remaining claims are without merit, and it is so dismissed as per Disposition.

[Attachment] Details of taxation disposition

(unit: Won)

1. Value-added tax;

Do Do Do Roster

[Amount of taxes]

[Attachment] [1989]

1990

1990

1991

1991

[Attachment] [Attachment 2]

1.

2nd class

1.

1.

[Attachment] [2,580,570]

2,088,580

2,011,140

2,420,130

11,99,99

·[Joints]

· [[[Attachment]

[Attachment] [21,100,410]

【】

【】

2. Special consumption tax, defense tax, and education tax;

[......(f., Do)]

[Attachment] [Acket portion]

· [Special Consumption Tax]

·[This defense tax]

·[Tend land tax]

[Attachment] [1989]

1990

1990

1991

[Attachment] [Attachment 2]

100 1

2. The corresponding 2.

100 1

[[2,288,10]

1,848,300

1,779,770

2,141,710

[[[748,830]]

604,890

582,470

· [[[Attachment]

642,510

·[Joints]

· [[[Attachment]

[] [Attachment 8,057,890]

[1,936,190]

【[642,510]

【】

【】

2

Section B. Table of equivalent amount of tax

(1) For non-use

[Supplementary classification by year]

· [Leases]

(including rent for the Transboundary)

[..........]

}}{{인겅비

· [Sales cost]

·[Guidances]

[Attachment] [1989]

[16,452,054]

[[3, 369,30]

【[6,000,000]

[Attachment 6,034,800]

[] [Attachment 31, 356,184]

[[[190]]

【[39,000,000]

[Attachment,893,758]

【[14,400,000]

[[17,524,82]

[] [Attachment 80,818,580]

【[[1991]]

[16,205,479]

[Attachment] [4,127,915]

【[6,000,000]

【[7,236,063]

[[3,569,457]

【】

【】

(b) Sales (standard income rate: 25 percent standard);

(A) July 28, 1989 - December 31, 1989

31,856,184 ¡À(1 -0.25) = 42,474,912

(B) 1. 1. 1990 - December 31, 1990

80,818,580 ¡À(1 -0.25) = 107,758,106

(C)

33,569,457 ¡À(1 - 0.25) = 44,759,276

(c)the tax base amount;

(a) year 1989: 42,474,912 x 1.13 = 47,96,650

(b) year 1990: 107,759,276 x 1.13 = 121,767,981

(c) year 1991: 44,759,276 x 1.13 = 50,577,981

*1.13 = Sales + Special consumption tax (10%) + defense tax (special tax amount x 30%)

3.

Section A. J. H. H. C. H. H. H.T.

1. For the year 1989:

[Supplementary Notes]

[.......... ] [large amount]

· [Amount determined at the beginning of the political party]

· [Attachmentd amount of money]

【[Non-Dismissal]

[Tax Base] [Tax Base]

Tax Rate

(1) Production tax amount

[Attachment] [24,182,600]

2,418,200

[Attachment] [47,687,201]

10%

4,768,720

[Attachment] [47,96,650]

10%

4,799,665

· [[[Attachment]

[Additional Tax] [Supplementary Tax]

· [[[Attachment]

[Attachment] [230,052]

[[[238,146]]

[...........(1 - (3) 】 10%

·[Public]

S.

tax

Amount

[Purchased tax amount]

Agenda, Representation and Payment by Proxy

Provisional Return Payment

Final Return Payment

Deducted tax credit fraternity â…

[Attachment] [2,323,972]

94,228

2,418,200

[Attachment] [2,323,972]

94,228

2,418,200

[Attachment] [2,323,972]

94,228

2,418,200

· [[[Attachment]

[.......(1 + ②-3]

Amount of tax to be collected by vehicle;

Tax amount notified;

Amount of tax to be deducted;

· [[[Attachment]

[[2,580,572]

【[2,619,611]

[............ x - 3]

【】

【】

2. For the first term, 190; and

[Supplementary Notes]

[.......... ] [large amount]

· [Amount determined at the beginning of the political party]

· [Attachmentd amount of money]

【[Non-Dismissal]

[Tax Base] [Tax Base]

Tax Rate

(1) Production tax amount

[Attachment] [34,363,760]

3,463,676

[[Attachment 53,623,893]

10%

5,362,389

【[60,883,990]

10%

6,088,399

[[121,767981 x 1/2]

[Additional Tax] [Supplementary Tax]

· [[[Attachment]

[[189,871]

[Attachment] [262,472]

· [[[Attachment]

·[Public]

S.

tax

Amount

[Purchased tax amount]

Agenda, Representation and Payment by Proxy

Provisional Return Payment

Final Return Payment

Deducted tax credit fraternity â…

[Attachment] [2,265,473]

658,486

539,717

3,463,676

[Attachment] [2,265,473]

658,486

539,717

3,463,676

[Attachment] [2,265,473]

658,486

539,717

3,463,676

· [[[Attachment]

[.......(1 + ②-3]

Amount of tax to be collected by vehicle;

Tax amount notified;

Amount of tax to be deducted;

· [[[Attachment]

[[2,088,584]

[[2,887,195]

· [[[Attachment]

【】

【】

3. For the second term of 190.

[Supplementary Notes]

[.......... ] [large amount]

· [Amount determined at the beginning of the political party]

· [Attachmentd amount of money]

【[Non-Dismissal]

[Tax Base] [Tax Base]

Tax Rate

(1) Production tax amount

[Attachment] [35,340,750]

3,534,075

[[Attachment 53,623,893]

5,362,389

【[60,883,991]

10%

6,088,399

[121,767,981 x 1/2]

[Additional Tax] [Supplementary Tax]

· [[[Attachment]

[[182,831]

[[[255,432]]

· [[[Attachment]

·[Public]

S.

tax

Amount

[Purchased tax amount]

Agenda, Representation and Payment by Proxy

Provisional Return Payment

Final Return Payment

Deducted tax credit fraternity â…

[Attachment] [2,371,930]

574,153

587,992

3,534,075

[Attachment] [2,371,930]

574,153

587,992

3,534,075

[Attachment] [2,371,930]

574,153

587,992

3,534,075

· [[[Attachment]

[.......(1 + ②-3]

Amount of tax to be collected by vehicle;

Tax amount notified;

Amount of tax to be deducted;

· [[[Attachment]

[[2,011,145]

[[2,809,756]

· [[[Attachment]

【】

【】

4. For the year 191:

[Supplementary Notes]

[.......... ] [large amount]

· [Amount determined at the beginning of the political party]

· [Attachmentd amount of money]

【[Non-Dismissal]

[Tax Base] [Tax Base]

Tax Rate

(1) Production tax amount

[[Attachment 29,095,800]

2,909,580

[[Attachment 51,097,065]

10%

5,109,706

[Attachment] [50,577,981]

10%

5,057,798

· [[[Attachment]

[Additional Tax] [Supplementary Tax]

· [[[Attachment]

【[20,912]

[Attachment] [215,821]

· [[[Attachment]

·[Public]

S.

tax

Amount

[Purchased tax amount]

Agenda, Representation and Payment by Proxy

Provisional Return Payment

Final Return Payment

Cash register;

Deducted tax credit fraternity â…

[[2,036,123]

538,128

35,329

2,909,580

[[2,036,123]

538,128

35,329

2,909,580

[[2,036,123]

538,128

277,402

47,927

2,899,580

· [[[Attachment]

[.......(1 + ②-3]

Amount of tax to be collected by vehicle;

Tax amount notified;

Amount of tax to be deducted;

· [[[Attachment]

[Attachment] [2,420,138]

[Attachment] [2,374,039]

· [[[Attachment]

【】

【】

4

W. Written accounting, such as small tax for each special case

[[Attachment]

[Attachment] [Attachment 1989]

2 Initials

【[[1990]]

1. Initials

【[[1990]]

2 Initials

[Attachment] [Attachment 1991]

1. Initials

[Attachment] [Attachment]

[Value-added tax base]

[Attachment] [23,814,650]

(47,996,650

-24,182,00

[Attachment] [26,247,230]

(60,883,990

-34,636,760

[Attachment] [25,543,241]

(60,883,991)

-35,340,750

[Attachment] [21,582,181]

(50,577,981)

-29,095,800

· [[[Attachment]

【[Special Small Tax Base]

[Attachment] [21,074,911]

[Attachment] [23,227,637]

[Attachment] [2,604,638]

[[19,099,275]

[Value-added tax base ¡À1.13]

·[Tax rate]

【[10%)

【[10%)

【[10%)

【[10%)

· [[[Attachment]

[........... ] [Amount of release....]

【[2,107,491]

[Attachment] [2,322,763]

[[2,260,463]

[1,909,927]

· [[[Attachment]

[.........0]

[Attachment] [210,749]

[Attachment] [232,276]

[Attachment] [26,046]

【[190,992]

【[10%)

[Amount of fair tax]

【[0]

【[0]

【[0]

【[0]

· [[[Attachment]

· [Amount of determined tax]

[[2,318,240]

[[2,55,039]

[Attachment] [2,483,509]

【[2,100,919]

· [[[Attachment]

· [Defense tax (education tax)]

Tax Base

【[2,107,491]

[Attachment] [2,322,763]

[[2,260,463]

· [(tax on education)]

1,909,927

· [[[Attachment]

·[Tax rate]

[[30%]

· [[[Attachment]

· [[[Attachment]

· [[[Attachment]

· [[[Attachment]

·[calculated amount of tax]

【[632,247]

【[696,828]

[[[678,138]]

[[Attachment 572,978]

· [[[Attachment]

[.........0]

[[126,449]

[[[139,828]]

【[135,627]

[[14,595]

[[20%)

[Amount of tax notified]

[[[758,696]]

[Attachment] [Attachment 836,193]

[[[] 813,765]

【[687,573]

· [[[Attachment]

【】

【】