Requirements for imposition of value-added tax and burden of proof on such requirements

Even in cases where it is deemed that the documentary evidence presented by the taxpayer in making a voluntary declaration and payment of taxes is not reliable, it is necessary to conduct an estimated investigation only when it is impossible to determine the tax base and the amount of tax even if it is based on the data, and even if it is not possible to determine the tax base and the amount of tax, the estimated investigation is not possible if it is possible to investigate the actual amount by another account book or documentary evidence even if the account book or documentary evidence is partially incomplete or false.

Article 21 of the Value-Added Tax Act

Supreme Court Decision 83Nu444 delivered on November 22, 1983, 85Nu875 delivered on August 19, 1986

[Judgment of the court below]

The Director of the Korean Tax Office

Seoul High Court Decision 85Gu562 delivered on January 22, 1987

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

1. As to ground of appeal No. 1

Examining the reasoning of the judgment below in comparison with records, we affirm the process of fact-finding by the court below, and there is no violation of the rules of evidence or misconception of facts, such as theory of litigation.

2. As to ground of appeal No. 2

According to the reasoning of the judgment of the court below, the court below held that the defendant's 1984.1. 8 billion won tax base and the tax amount of the non-party 1's global income tax should be determined based on the 1's estimation method and the 1's estimation method, excluding the non-party 2's estimation method and the 1's estimation method and 120 (1) of the Value-Added Tax Act, and the 1's estimation method and 169 (1) of the Enforcement Decree of the Income Tax Act should be decided based on the 1's estimation method and the 1's estimation method, excluding the 1's estimation method and the 5's estimation method and the 1's estimation method, referring to the 1's estimation method and the 5's estimation method and the 1's estimation method and the 5's estimation method should be different from the 1's estimation method and the 5's estimation method that the plaintiff submitted the 1's estimation method and the 5's estimation method.

3. Therefore, all arguments are without merit, and 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 Yoon Young-young (Presiding Justice)