National High Court 1994Gyeong0355 (Law No. 4, 04.07)

Global Income

Dismissal

The Commissioner of the National Tax Service denies necessary expenses that the requester received only tax invoices without real transactions, and reports the amount of income for the taxable period from January 1, 90 to 12.31 to the person who received the written investigation decision. However, since the requester denies only the relevant amount of processed purchase data as necessary expenses, it is not subject to the estimation investigation decision.

Article 117 of the Income Tax Act (Final Return on Tax Base)

I dismiss the appeal.

1. Details of the disposition;

The disposition agency confirmed that the claimant did not purchase a computer from the OOE Co., Ltd. other than 90.17 on Oct. 17, 90.1 and 12.31 on Oct. 1, 90.1 that he received only the tax invoice, and that the return of the supply price of 4,640,100 won was omitted, and notified the claimant of Aug. 1, 93.1 that he corrected the global income tax of 10,020,000 won and its defense tax of 2,047,240 won.

The claimant appealed against this and filed an appeal on Sep. 28, 93.1.6.

2. The claimant's assertion and opinions of the Commissioner of the National Tax Service;

The claimant asserts that, prior to the establishment of O Engineering prior to the 88.7.30th day, one computer used individually by the claimant and one of the plaintiff's employees should be purchased in 18,060,000 won, and only the tax invoice was delivered from OE to the non-claimed non-party corporation, the above 18,060,000 won should be included in necessary expenses, and even if the above claim is not accepted, the amount of income should be determined by estimation because the important parts of the account book such as receipts and disbursements are incomplete or false;

In this regard, the Commissioner of the National Tax Service denies necessary expenses the above 18,060,000 won which a requester received only a tax invoice without a real transaction, and reports the amount of income for the taxable period of January 1, 190 and 12.31 to a person who has received a written investigation decision. However, since the requester denies only the amount corresponding to the processed purchase data as necessary expenses, it shall not

3. Hearing and determination

A. Key issue

This issue is whether it is reasonable for the claimant to not include 18,060,000 won on the processed purchase tax invoice received without the purchase by the computer (hereinafter referred to as "the dispute 1") and whether the claimant's income for the taxable period from January 1, 190 to 12.31 can be determined by estimation investigation (hereinafter referred to as "dispute 2").

B. Examining key issues 1

1) Relevant statutes

According to the provisions of Article 127 of the Income Tax Act, when it is impossible to determine the tax base and tax amount pursuant to the provisions of Articles 117 through 120, or an omission or error is found after such determination, the tax base and tax amount shall be immediately examined, determined or corrected, and according to the provisions of Article 119 (1) of the Income Tax Act, where a business operator who files a report with an adjusted account statement confirmed by a certified tax accountant that the entries in the report fall under the standards prescribed by the Presidential Decree, he shall calculate the tax base and tax amount according to the books and documentary evidence kept and recorded in the final return, and a business operator who files a report with an adjusted

2) Facts

Before July 30, 88.7, the claimant argued that the above 18,060,000 won should be included in the necessary expenses, separate from the fact that the claimant purchased one computer owned by the claimant and one computer used by 18,060,000, which had been used by OOOOO of the claimant's employee, and received only the tax invoice from OE.O., the claimant requested that the above 18,060,000 won should be included in the calculation of the necessary expenses. However, it is unclear whether the above computer was purchased in the taxation period of January 1, 190 and it is difficult to accept the claimant's claim because it is not clear whether the above computer was traded with 18,06,00

3) Application and determination

If the above facts are applied to the above facts, the 18,060,000 won which was included in the necessary expenses for purchasing the computer cannot be deemed to have been actually traded, and it is judged that it is not included in the necessary expenses.

C. Review of issues2

1) Relevant statutes

According to the provisions of Article 120 (1) of the Income Tax Act, only when the government cannot make a decision pursuant to the provisions of Articles 117 through 119 for obvious objective reasons prescribed by the Presidential Decree, the government examines and determines the tax base and tax amount by means of estimation prescribed by the Government through deliberation of the Income Standard Rates Council under Article 124. According to the provisions of Article 169 (1) 1 of the Enforcement Decree of the Income Tax Act, if there is no necessary account books and documentary evidence in calculating the tax base, or if there is insufficient or false material part is insufficient or false.

2) Facts

The claimant is confirmed to have determined the amount of global income by denying the amount as necessary expenses according to the facts confirmed by the public official in charge of investigation by the disposition agency on Nov. 12, 91.12, 91.12.31, who was a person who received a written investigation decision by making the final return on the final return on global income for the taxable period, and 18,060,000 won for two computer units to be appropriated as necessary expenses at the time of the said written investigation decision.

3) Application and determination

In applying the relevant laws and regulations to the above facts, it is determined that there was no error in determining the amount of global income and notifying the amount of tax accordingly by denying that the applicant's global income was included in the calculation of the amount of global income for the taxable period from January 1, 190 to December 31.

D. The request for a trial is without merit, and it is so decided as per Disposition in accordance with Articles 81 and 65(1)2 of the Framework Act on National Taxes.