The method of estimated research by the production receiving ratio under Article 77 (2) 3 of the former Enforcement Decree of the Business Tax Act (Presidential Decree No. 6364, Oct. 18, 1972)

The method of estimated research by applying the production receiving ratio under Article 77 (2) 3 of the former Enforcement Decree of the Business Tax Act (Presidential Decree No. 6364 of Oct. 18, 1972) can be limited to the case where there is a production receiving ratio for the input raw materials investigated by business type by the Commissioner of the National Tax Service, so there is no production receiving ratio.

Article 77(2) of the former Enforcement Decree of the Business Tax Act (Presidential Decree No. 6364, Oct. 18, 1972)

Plaintiff

The director of the South-North District Tax Office shall be the litigation performer spawn, dynam, spawn, spawn, spawn.

Seoul High Court Decision 76Gu815 delivered on November 27, 1979

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

According to Article 77 (2) of the Enforcement Decree of the former Business Tax Act (Act No. 2478 of Feb. 6, 1973) and Article 35 of the Enforcement Decree of the former Business Tax Act (Presidential Decree No. 6364 of Oct. 18, 1972), which was enforced in the taxable period (from July 1, 1973 to December 31 of the same year), the determination of the tax base for business tax shall be based on the method deemed to be most appropriate out of the prescribed amount and, among them, the determination of the tax base for business tax shall be based on the method of application of the production rate prescribed in subparagraph 3 of the same paragraph, only if there is a prescribed amount of production rate investigated by the Commissioner of the National Tax Service with respect to the input raw materials by industry, and the head of the tax office has not set the production rate, and the determination of the tax base for business tax base by applying the calculation method prescribed in subparagraph 3 of the same Article is unlawful, and the judgment below to this purport is justified and there is no merit

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

Justices Presiding Justice (Presiding Justice)