Method of estimated investigation and determination of tax bases and amounts;

In the event that the tax base and the amount of the tax are determined based on the estimation method, it shall be determined based on the most reasonable and reasonable basis, and where all the documents presented by the taxpayer in making a voluntary return of the comprehensive income tax are deemed to be unfaithful and unjustifiable, it shall be determined based on the estimation only on the presentation of new materials, and even on the data, if it is impossible to determine the tax base and the amount of tax

Article 120 of the Income Tax Act

Supreme Court Decision 80Nu474 Delivered on July 14, 1981

Plaintiff

Litigation Performers and Lectures of the Director of the Gwanak-gu Office;

Seoul High Court Decision 80Gu69 delivered on November 11, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal No. 1 are examined.

Based on the evidences of macroscopic evidence, the judgment of the court below acknowledged the fact that the plaintiff operated a real estate presentation business under the title of "E" No. 2-1 of the distribution apartment (E) No. 2-1 of the same 1977, and actually discontinued the business at the end of October 14, 1977 and reported the closure of the business at the end of October 14, 1978. In the original case, No. 2-1 of the above movement No. 2-1 of the above movement No. 10, which was leased by Non-party 1 and Non-party 2, operated a large-scale sub-lease and sub-lease in the trade name of the remaining 7 square meters, and made the plaintiff use this part, and thus, the plaintiff had only one of the above non-party 1 et al. used the above phone and operated the sub-party 1's sub-party business without his employee. Therefore, there is no ground for appeal that there is no error of misconception of facts against the records of the court below.

The grounds of appeal No. 2 are examined.

If all kinds of documentary evidence presented by a taxpayer in making a voluntary declaration of income tax base and the amount of tax shall be determined by the most reasonable and reasonable basis in determining the tax base and the amount of tax by the method of estimated investigation, and if it seems improper and unfair, it shall be investigated by being presented new materials, and even if so, it shall be determined by the data, if it is impossible to determine the tax base and the amount of tax. According to the established facts of the court below, when the plaintiff makes a voluntary declaration of income tax in 1977 from April 23, 197 to December of the same year, it shall be declared that the total amount of income in 1,496,000 won is 3,40,000 won by the standard income rate of 44%, and it shall not be considered that the plaintiff made a voluntary declaration of tax base and the amount of tax by the plaintiff's new documentary declaration of income tax base and the amount of tax by 5120,120 won by the reason that it cannot be considered that the plaintiff made a voluntary declaration of tax base and the amount of tax payment by the plaintiff's.

Therefore, the appeal shall be dismissed, and the costs of the appeal shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Il-young (Presiding Justice)