일계표 등을 근거로 선고누락 수입금액을 산정하여 과세한 처분이 근거과세원칙에 위배되는지 여부(기각)

1. 처분개요가. 청구인은 2001.7.1.부터 현재까지

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○동 1247 에서

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◇면옥(이하 쟁점사업장 이라 한다)이라는 상호로 생갈비, 냉면 등의 음식 한식업을 영위하는 사업자로서 관련 수입금액에 대한 부가가치세 및 소득세를 신고납부하였다.

나. 대전지방국세청장은 탈세제보에 따라 청구인에 대하여 개인사업자 통합조사를 실시하여 쟁점사업장의 일계표(이하 쟁점일계표 라 한다) 및 매출현황표에 의하여 청구인이 2006.1.1.부터 2008.12.31.까지 수입금액 1,144,687,214원과 필요경비를 신고누락한 사실을 확인하고 그 과세자료를 처분청에 통보하였으며, 처분청은 청구인에 대하여 아래 <표1>과 같이 부가가치세 및 종합소득세를 경정 · 고지하였다.<표1> 수입누락금액 및 경정고지세액 명세(단위:원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="45" rowspan="2" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 고지일자 </span> </p> </td> <td height="45" rowspan="2" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 세목 </span> </p> </td> <td height="45" rowspan="2" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 기분 </span> </p> </td> <td height="22" valign="top" width="163"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 수입금액 </span> </p> </td> <td height="45" rowspan="2" valign="top" width="148"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 고지세액 </span> </p> </td> </tr> <tr> <td height="23" valign="top" width="163"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 신고누락액 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.1기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 286,577,262 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 42,055,210 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.2기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 271,029,817 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38,277,540 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 221,433,221 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 36,713,620 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 174,909,179 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 28,034,430 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008.1기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 119,527,172 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,505,190 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12.14. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부가가치세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008.2기 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 71,210,563 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,625,320 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12. 4. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종합소득세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006년 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 600,508,898 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 130,250,993 </span> </p> </td> </tr> <tr> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12. 4. </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종합소득세 </span> </p> </td> <td height="38" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007년 </span> </p> </td> <td height="38" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 396,342,400 </span> </p> </td> <td height="38" valign="top" width="148"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 138,681,091 </span> </p> </td> </tr> <tr> <td height="39" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2009.12. 4. </span> </p> </td> <td height="39" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종합소득세 </span> </p> </td> <td height="39" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008년 </span> </p> </td> <td height="39" valign="top" width="163"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 190,737,735 </span> </p> </td> <td height="39" valign="top" width="148"> <p class='style-name:"xl69"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △16,460,679 </span> </p> </td> </tr></table>다. 청구인은 이에 불복하여 2010.2.22. 이의신청을 거쳐 2010.6.14. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장쟁점일계표는 쟁점사업장에서 근무하다 퇴직한 김AA이 허위로 작성한 것으로 그 내용이 사실과 다르고, 경비지출액 증빙 등이 없어 수입과 지출을 적정하게 나타내고 있다고 할 수 없음에도 이를 근거로 매출누락액을 산정하여 과세한 처분은 근거과세원칙에 위배된다.

나. 처분청 의견쟁점일계표에는 쟁점사업장의 직원인 이BB 김AA 등이 서명한 것으로 나타나고, 거래처별 식재료 구입량, 단가, 금액이 상세히 기재 되어 있으며, 시재내역에는 현금과 신용카드 매출, 통장 입 · 출금액 등이 전일과 연계되어 있는 등 수입금액과 필요경비가 구체적으로 기재되어 있으므로 이를 근거로 매출누락액을 산정하여 과세한 당초 처분은 정당하다.

3. 심리및판단가. 쟁점쟁점일계표 등을 근거로 선고누락 수입금액을 산정하여 과세한 처분이 근거과세원칙에 위배되는지 여부나. 관련법령

○ 국세기본법 (1990.01.01. ) 제16조 【근거과세】① 납세의무자가 세법에 의하여 장부를 비치ㆍ기장하고 있는 때에는 당해 국세의 과세표준의 조사와 결정은 그 비치ㆍ기장한 장부와 이에 관계되는 증빙자료에 의하여야 한다.② 제1항의 규정에 의하여 국세를 조사ㆍ결정함에 있어서 기장의 내용이 사실과 다르거나 기장에 누락된 것이 있는 때에는 그 부분에 한하여 정부가 조사한 사실에 따라 결정할 수 있다.③ 정부는 제2항의 규정에 의하여 기장의 내용과 상이한 사실이나 기장에 누락된 것을 조사하여 결정한 때에는 정부가 조사한 사실과 결정의 근거를 결정서에 부기하여야 한다.

○부가가치세법 제21조【결정 및 경정】 (2003. 12. 30. 제목개정)① 사업장 관할세무서장ㆍ사업장 관할지방국세청장 또는 국세청장은 사업자가 다음 각호의 1에 해당하는 경우에 한하여 그 과세기간에 대한 부가가치세의 과세표준과 납부세액 또는 환급세액을 조사에 의하여 결정 또는 경정한다.

2. 확정신고의 내용에 오류 또는 탈루가 있는 때

○ 소득세법 (2004.12.31. 법률7319) 제80조 【결정과 경정】① 납세지 관할세무서장 또는 지방국세청장은 제70조 내지 제72조 또는 제74조의 규정에 의하여 과세표준확정신고를 하여야 할 자가 그 신고를 하지 아니한 때에는 당해 거주자의 당해연도의 과세표준과 세액을 결정한다.② 납세지 관할세무서장 또는 지방국세청장은 제70조 내지 제72조 또는 제74조의 규정에 의한 과세표준확정신고를 한 자가 다음 각호의 1에 해당하는 경우에는 당해연도의 과세표준과 세액을 경정한다.

1. 신고내용에 탈루 또는 오류가 있는 때다. 사실관계 및 판단(1) 처분청은 대전지방국세청장이 청구인에 대하여 개인통합조사를 실시하여 매출누락 사실을 확인하고 그 과세자료를 통보함에 따라, 쟁점일계표 등을 근거로 매출누락액을 산정하여 위 <표1>과 같이 부가 가치세 및 종합소득세를 경정 · 고지하였다.

(2) 청구인은 쟁점일계표에 대하여 일부 경비가 중복 · 허위로 계상되어 있고, 일정기간 동안 현금시재가 음수(-)로 기재되어 있으며, 쟁점일계표 잔액 등이 시재 통장잔액과 불일치하여 과세근거자료로 하기에는 적합하지 아니하고, 실제 매출액을 확인할 수 있는 일일판매 일보가 없음에도 쟁점일계표 만을 근거로 매출누락액을 산정하여 과세한 처분은 부당하다고 주장하고 있으므로 이에 대하여 본다.(가) 탈세제보자료인 쟁점일계표 등은 2006년부터 2008년까지 3개 과세연도에 걸쳐 일자별로 동일한 서식으로 작성(쟁점일계표 2,596장, 매출현황표 736장)된 것으로 나타난다.(나) 쟁점일계표상 결재란의 서명자를 보면 근로소득명세서상 쟁점사업장의 직원 및 점장으로 나타나고, 그 기재내용으로 일용직 사용내역, 매입처별 물품구입내역 및 결제금액, 거래처의 미지급금 등이 상세히 기재되어 있으며, 시재내역에는 당일의 현금 · 신용카드 매출, 전일과 금일시재, 경비, 통장 입 · 출금액 등 관련내용이 일목요연하게 전일과 연계되어 작성되어 있다.(다) 대전지방국세청장은 청구인에 대한 조사과정에서 매출누락액 을 산정하면서 쟁점일계표에 기재된 비용 중 신고누락한 638,906,882 원을 부외 필요경비로 인정하였고 처분청은 과세적부심사시 청구인 이 쟁점사업장의 일계표를 보관해 오다가 그 일부를 분실하였다 하여 필요경비로 인정받지 못했던 인건비 등 71,229,599원을 청구함에 따라 직권으로 이를 인정하여 경정한 사실이 확인된다.(라) 이 건 조사당시 청구인은 아래 <표2>의 수입금액 신고누락액 등이 기재된 확인서를 제출하였고, 처분청이 쟁점일계표 등을 근거로 하여 총 수입금액 및 필요경비 산정내역은 아래와 같다.<표2> 수입금액 신고누락액(단위:공급가액,원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="40" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 귀속 </span> </p> </td> <td height="40" valign="top" width="179"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 실지수입금액 </span> </p> </td> <td height="40" valign="top" width="179"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 신고수입금액 </span> </p> </td> <td height="40" valign="top" width="170"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 신고누락액 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.1기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 767,516,363 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 480,939,101 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 286,577,262 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.2기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 788,278,636 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 517,248,819 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 271,029,817 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 824,672,272 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 603,239,051 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 221,433,221 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 774,528,636 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 599,619,457 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 174,909,179 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008.1기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 772,077,727 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 652,550,555 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 119,527,172 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008.2기 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 649,676,727 </span> </p> </td> <td height="46" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 578,466,164 </span> </p> </td> <td height="46" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 71,210,563 </span> </p> </td> </tr> <tr> <td height="37" valign="top" width="129"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합계 </span> </p> </td> <td height="37" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,576,750,361 </span> </p> </td> <td height="37" valign="top" width="179"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,432,063,147 </span> </p> </td> <td height="37" valign="top" width="170"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,144,687,214 </span> </p> </td> </tr></table><표3> 필요경비 추인금액(단위:공급가액,원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="37" valign="top" width="72"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 귀속 </span> </p> </td> <td height="37" valign="top" width="127"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인건비 </span> </p> </td> <td height="37" valign="top" width="127"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 식재료비 등 </span> </p> </td> <td height="37" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 제세공과금 </span> </p> </td> <td height="37" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지급이자 </span> </p> </td> <td height="37" valign="top" width="95"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합계 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="72"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006년 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 207,033,205 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 99,491,996 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15,462,412 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △8,541,297 </span> </p> </td> <td height="46" valign="top" width="95"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 313,446,316 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="72"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007년 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 160,813,600 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △8,768,672 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △2,901,300 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △11,100,513 </span> </p> </td> <td height="46" valign="top" width="95"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 138,043,115 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="72"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2008년 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 201,813,020 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 120,080,575 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,333,532 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △75,580,077 </span> </p> </td> <td height="46" valign="top" width="95"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 258,647,050 </span> </p> </td> </tr> <tr> <td height="46" valign="top" width="72"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합계 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 569,659,825 </span> </p> </td> <td height="46" valign="top" width="127"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 210,803,899 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,894,644 </span> </p> </td> <td height="46" valign="top" width="117"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> △95,221,887 </span> </p> </td> <td height="46" valign="top" width="95"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 710,136,481 </span> </p> </td> </tr></table>(3) 위의 사실관계를 종합하여 보면, 청구인은 매출액을 입증할 근거자료도 없이 쟁점일계표 만을 근거로 매출누락액을 산정하는 것은 부당하다고 주장하고 있으나, 쟁점일계표는 쟁점사업장의 수입 및 지출내역이 구체적으로 기재되어 있고 쟁점일계표의 작성 및 서명자가 쟁점사업장의 직원으로 나타나는 점 조사당시 청구인은 쟁점일계표를 근거로 산정된 수입금액 신고누락액 및 부외 필요경비를 인정하면서 이의가 없음을 시인한 점 등을 감안할 때, 처분청이 쟁점일계표 등을 근거로 매출누락액을 산정하여 청구인에게 위 <표1>과 같이 부가가치세 및 종합소득세를 과세한 처분은 달리 잘못이 없는 것으로 판단된다.

4. 결 론이 건 심판청구는 심리결과 청구주장이 이유 없으므로「국세기본법」제81조및 제65조 제1항 제2호 규정에 의하여 주문과 같이 결정한다.

「국세기본법」 제16조 【근거과세】 / 「소득세법」 제80조 【결정과 경정