Whether the estimated taxation on the real estate rental revenue that can be easily investigated by simple cases (negative)

Even if the taxpayer of value-added tax did not make a final return on the tax base and amount of tax and keep books and keep books, and the evidence presented by the tax authority is insufficient, in the case of a relatively simple real estate rental revenue, it is illegal to determine the tax base and amount of tax by means of estimated tax investigation despite the fact that the taxpayer can easily investigate the rental revenue by confirming the lessee's contents of the lease agreement

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

Supreme Court Decision 84Nu499 delivered on September 10, 1985, Supreme Court Decision 89Nu3199 delivered on January 23, 1990

[Judgment of the court below]

The Director of Incheon Tax Office

Seoul High Court Decision 88Gu4326 delivered on April 3, 1989

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

Even if the taxpayer of value-added tax has not kept books without filing a final return on the tax base and tax amount, and the evidence presented by the tax authority is insufficient, in the case of a relatively simple real estate rental revenue, it is illegal to determine the tax base and tax amount by means of an estimated investigation without name, despite the fact that the private person can easily investigate the rental revenue by confirming the lessee's contents of the lease agreement submitted by the taxpayer

In the above purport, the court below's decision that the disposition of this case was unlawful by the method of the estimation investigation is just and there is no violation of the rules of evidence or incomplete deliberation as alleged in the arguments.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Sang-won (Presiding Justice) Lee Jong-won (Presiding Justice)