Requirements for decision of estimated investigation of global income tax

In order to deny the payment of global income tax by the plaintiff and to decide the additional tax investigation, it is necessary to point out the illegality of all documentary evidence, etc. presented by the plaintiff when the plaintiff voluntarily files and pays the global income tax, and to make a decision on the additional tax investigation only when it is impossible to determine the tax base and tax amount when it is impossible to do so

Article 120 of the Income Tax Act

Plaintiff

Head of Southern District Tax Office

Seoul High Court Decision 79Gu275 delivered on November 20, 1979

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment of the court below, although the plaintiff paid the global income tax for 77 years as stated in its decision, the defendant denied the plaintiff's voluntary declaration and made a preliminary investigation of global income tax for 77 years on August 11, 1978 on the ground that the plaintiff's voluntary declaration payment of global income tax for the year 1978 cannot be seen as a legitimate declaration due to lack of documentary evidence, the court below determined that the plaintiff's global income tax for 77 years was imposed on the plaintiff as stated in its decision, and that the defendant points out the illegality of all documentary evidence, etc. presented by the plaintiff in 77 years when making a voluntary declaration of the above voluntary declaration and received a new documentary investigation and received a new documentary investigation, but the defendant did not have any such documentary evidence and the plaintiff's voluntary declaration of global income tax for the year 1978 on the ground that the plaintiff's voluntary declaration payment of global income tax for the year 77 years cannot be seen as a legitimate declaration, and the court below did not err in the misapprehension of legal principles as to impose the plaintiff's comprehensive taxation.

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 Yong-chul (Presiding Justice)