Whether it is reasonable to determine an additional investigation even though the requirements for the additional taxation are not satisfied

Even if a tax amount is imposed according to the tax base calculated by the method of the estimation investigation even though it is impossible to determine the tax base amount, it cannot be said that the tax amount is void as a matter of course only on the grounds of illegality of this degree.

Article 1 of the Administrative Litigation Act

More than n

Daejeon director of the tax office

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The plaintiff's attorney confirms that the defendant's disposition imposing the plaintiff's personal business tax amounting to KRW 683,668 on October 5, 1976 is null and void.

The court costs are assessed against the defendant.

The plaintiff set up and operated a special sales store under a contract with the non-party Hanyang Steel Co., Ltd. for the first period of 1976 with respect to the plaintiff's business. The defendant has no dispute over the facts that the plaintiff determined the tax base amount at KRW 60,305,00 and imposed the tax base amount at KRW 683,668 with the same tax amount on October 5, 1976 (hereinafter this case's disposition).

However, the Plaintiff voluntarily reported to the Defendant the sales amount of KRW 6,719,470 on the account books kept by the Plaintiff during the above taxable period, and the Defendant had to impose personal business taxes accordingly. Nevertheless, the Plaintiff, without any basis, determined the tax base amount at KRW 60,305,00 by applying the progressive rate for KRW 41,589,000, which is the second-term tax base amount for the year 1975, and determined the estimated tax base amount at KRW 60,305,000, and disposed of this case by applying the prescribed tax rate, which is obviously and seriously defective.

However, the administrative disposition of invalidation is limited to the case where the degree of illegality is grave and obvious and it can be easily recognized in appearance. Thus, even if the tax base is not determined as the plaintiff's assertion in domestic affairs, it shall not be deemed as a case where the degree of illegality of the disposition in this case can be deemed as a case where the degree of illegality can be deemed as a case where the illegality of the disposition in this case can be deemed to be null and void automatically, even if the tax base is imposed according to the method of the decision of estimate investigation even though

Therefore, the plaintiff's main claim is an administrative disposition which cannot be deemed null and void as a matter of course, and there is no reason to believe that the plaintiff's main claim is without merit. Therefore, the plaintiff's main claim is dismissed and the costs of the lawsuit are assessed against the losing party.

Judges Park Young-young (Presiding Judge)