해사채취료수입액 1,068백만원을 매출누락(청구주장 : 기 신고분)으로 보아 과세한 처분의 당부(경정)

이유

1. 원처분 개요청구법인은 OO직할시 중구 OO동 OO O에 본점을 두고 항만하역업과 창고업 및 해사채취판매업을 영위하는 법인이며, 본건 심판청구사항은 같은시 동구 OO동 OOOOO 지점(해사사업부)의 해사채취판매업부분에 관련된 내용이다.청구법인은 청구외 OO직할시 동구 OO동 OO OOO OO해운주식회사와 공동으로 해사를 채취, 판매하는 계약을 체결하고 각자의 지분만큼 해사를 채취하여 판매하고 있는데 해사를 채취함에 있어, 채취허가를 받은 회사는 청구법인이므로 해사의 채취에 따른 채취허가료, 입항료등이 전액 청구법인의 명의로 부과되는바, 청구법인은 이를 관계기관에 납부하고 청구외 OO해운(주)의 해사채취수량에 대하여 동사로부터 채취료와 입항료등의 비용과 약간의 이윤을 가산한 금액을 받아 채취료수입으로 계상하고 동사에 판매하는 형식을 취하고 있는 한편, 청구법인은 허가받은 양을 초과하여 해사를 채취, 판매하고 조세를 포탈했다는 혐의로 OOOO검찰청(이하 “OO지검”이라 한다)으로부터 조사를 받았다.처분청은 위 OO지검으로부터 수사결과 통보가 있자 청구법인에 대한 세무조사를 실시하여, (1) 다음과 같이 해사채취료수입과 해사매출액 누락이 있는 것으로 보아 부가가치세 과세표준과 세액을 경정함으로써 1993.12.15 청구법인에게 부가가치세 172,669,800원(1991년도 제1기 과세기간분 63,479,090원·제2기 과세기간분 48,217,160원, 1992년도 제1기 과세기간분 12,868,600원·제2기 과세기간분 48,104,950원)을 부과처분 하였고,<부가가치세 과세표준 경정내용>1. 원처분 개요청구법인은 OO직할시 중구 OO동 OO O에 본점을 두고 항만하역업과 창고업 및 해사채취판매업을 영위하는 법인이며, 본건 심판청구사항은 같은시 동구 OO동 OOOOO 지점(해사사업부)의 해사채취판매업부분에 관련된 내용이다.청구법인은 청구외 OO직할시 동구 OO동 OO OOO OO해운주식회사와 공동으로 해사를 채취, 판매하는 계약을 체결하고 각자의 지분만큼 해사를 채취하여 판매하고 있는데 해사를 채취함에 있어, 채취허가를 받은 회사는 청구법인이므로 해사의 채취에 따른 채취허가료, 입항료등이 전액 청구법인의 명의로 부과되는바, 청구법인은 이를 관계기관에 납부하고 청구외 OO해운(주)의 해사채취수량에 대하여 동사로부터 채취료와 입항료등의 비용과 약간의 이윤을 가산한 금액을 받아 채취료수입으로 계상하고 동사에 판매하는 형식을 취하고 있는 한편, 청구법인은 허가받은 양을 초과하여 해사를 채취, 판매하고 조세를 포탈했다는 혐의로 OOOO검찰청(이하 “OO지검”이라 한다)으로부터 조사를 받았다.처분청은 위 OO지검으로부터 수사결과 통보가 있자 청구법인에 대한 세무조사를 실시하여, (1) 다음과 같이 해사채취료수입과 해사매출액 누락이 있는 것으로 보아 부가가치세 과세표준과 세액을 경정함으로써 1993.12.15 청구법인에게 부가가치세 172,669,800원(1991년도 제1기 과세기간분 63,479,090원·제2기 과세기간분 48,217,160원, 1992년도 제1기 과세기간분 12,868,600원·제2기 과세기간분 48,104,950원)을 부과처분 하였고,<부가가치세 과세표준 경정내용><img src="/LSA/flDownload.do?flSeq=146681333"></img>(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="66" rowspan="2" valign="middle" width="56"> <p class='style-name:"바탕글"; 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;'> 기분 </td> <td colspan="3" height="33" valign="middle" width="365"> <p class='style-name:"바탕글"; 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;'> 과 세 표 준 (공 급 가 액) </td> <td height="66" rowspan="2" valign="middle" width="245"> <p class='style-name:"바탕글"; 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;'> <p class='style-name:"바탕글"; 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;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="132"> <p class='style-name:"바탕글"; 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;'> 신고(당초결정) </td> <td height="33" valign="middle" width="120"> <p class='style-name:"바탕글"; 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;'> 경정결정 </td> <td height="33" valign="middle" width="113"> <p class='style-name:"바탕글"; 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;'> 차 액 </td> </tr> <tr> <td height="77" valign="middle" width="56"> <p class='style-name:"바탕글"; 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;'> 91/1 <p class='style-name:"바탕글"; 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;'> 91/2 <p class='style-name:"바탕글"; 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;'> 소계 </td> <td height="77" valign="middle" width="132"> 3,940,969,800 5,141,853,733 </td> <td height="77" valign="middle" width="120"> 4,438,043,985 5,482,332,165 </td> <td height="77" valign="middle" width="113"> 452,079,180 340,478,432 792,557,612 </td> <td height="77" valign="middle" width="245"> 해사채취료수입 및 해사 매출액 누락 </td> </tr> <tr> <td height="132" valign="middle" width="56"> <p class='style-name:"바탕글"; 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;'> 92/1 <p class='style-name:"바탕글"; 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;'> 92/2 <p class='style-name:"바탕글"; 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;'> 소계 <p class='style-name:"바탕글"; 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;'> <p class='style-name:"바탕글"; 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;'> </td> <td height="132" valign="middle" width="132"> 3,173,126,518 2,958,394,986 </td> <td height="132" valign="middle" width="120"> 3,256,105,204 3,296,071,203 </td> <td height="132" valign="middle" width="113"> 82,978,686 336,676,217 419,654,903 </td> <td height="132" valign="middle" width="245"> 해사채취료수입누락 612,521,390원 해사가공매출신고액 △192,866,487 차액 419,654,903 </td> </tr> <tr> <td height="33" valign="middle" width="56"> <p class='style-name:"바탕글"; 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;'> 합계 </td> <td height="33" valign="middle" width="132"> </td> <td height="33" valign="middle" width="120"> </td> <td height="33" valign="middle" width="113"> 1,212,212,515 </td> <td height="33" valign="middle" width="245"> </td> </tr></table>(2) 또한 1991 및 1992 사업년도(1.1～12.30)의 각 사업년도소득금액계산상 1991사업년도의 경우 해사채취료수입누락 455,702,680원과 해사매출액누락 336,854,932원 합계 792,557,612원을 익금가산하여 대표자에 대한 상여로 소득처분하고(상여처분금액은 부가가치세를 합하여 871,813,373원으로 함) 1992사업년도의 경우 해사채취료수입누락 612,521,390원에서 해사가공(架空)매출신고액 192,866,487원을 차감한 419,654,903원을 익금가산하여 대표에 대한 상여로 소득처분(상여처분금액은 부가가치세를 합하여 461,620,393원으로 함)하는 등 사유로 법인세 과세표준과 세액을 경정함으로써, 같은 날(1993.12.15) 청구법인에게 1991사업년도 해당분 법인세 424,283,040원을 부과처분 하였고, 1992사업년도분의 경우는 과세표준을 △135,780,981원으로 경정하여 통지하였다.청구법인은 이에 불복하여 1994.1.24 심사청구를 하고 1994.3.25 심사결정서를 받은후 1994.5.12 심판청구를 하였다.

2. 청구주장 및 국세청장 의견가. 청구주장처분청이 매출누락으로 보아 익금가산한 금액중 해사채취료수입누락 1,068,224,070원(부가가치세 불포함, 1991년 455,702,680원, 1992년 612,521,390원)의 경우 그 중 1,056,094,870원(1991년 443,573,480원, 1992년 612,521,390원)은 처분청이 과세근거로 한 내용이 청구법인의 지점사업장에서 전액 매출세금계산서를 발행하여 세무서에 제출한 세금계산서상의 거래일자·거래처·거래금액·거래품명등과 모두 일치하고, 또한 1991년, 1992년 각 과세기간의 부가가치세 및 법인세 신고시 매출액으로 전액 정상 신고된 것이므로 이를 매출누락으로 보아 부가가치세 과세표준 및 법인세 소득금액에 가산하여 과세함은 명백한 이중과세로서 부당하고, 또한 나머지 12,129,200원(1991사업년도)도 과세근거없이 임의과세한 것으로 부당하다는 주장이다.

나. 국세청장 의견OO지검의 수사시 청구법인의 직원이 해사채취료수입누락확인서에 서명날인한 바 있고, 또한 청구법인이 기 신고한 내용이 검찰청이 매출누락으로 수사한 내용과 동일하다 하여 반드시 서로 거래내용이 일치한다고는 볼 수 없다 할 것이므로, 이 건 해사채취료수입누락분 과세는 정당하다는 의견이다.

3. 심리 및 판단이 사건의 다툼은 해사채취료 수입액 1,068,224,070원(1991년도 455,702,680원, 1992년도 612,521,390원, 이하 “쟁점해사채취료수입액”이라 한다)이 이미 세무신고된 것인지, 아니면 신고누락된 것인지 여부에 있다 하겠다.살피건대, 청구법인은 처분청이 매출누락으로 보아 과세한 금액중 해사상품매출누락부분에 대하여는 다툼이 없고, 다만 해사채취료수입누락으로 본 부분에 대하여만 다투고 있으며, 한편 처분청의 과세기록에 의하면 처분청은 OO지검으로부터 청구법인의 탈세관련 수사기록을 통보받고 청구법인에 대한 세무조사를 실시하여 본건 부과처분등을 한 것으로 되어 있으나 OO지검이 수사하여 통보한 부분은 그대로 인정함으로써 해사채취료 수입누락부분의 경우 별지 목록(1)(2)의 처분청 결정 해사채취료 수입누락액란과 같이 1991년도에 455,702,680원, 1992년도에 612,521,390원의 해사채취료수입을 각각 누락한 것으로 보았음이 확인되는 반면, 이에 대하여 청구법인은 처분청이 수입누락으로 본 쟁점해사채취료수입액은 청구법인이 이미 기장 및 세무신고한 금액이므로 수입누락한 것이 아니라고 주장하는 바, 이를 보면첫째, OO지검 수사시 청구법인의 직원(경리부장 OOO)이 1993.7.2 청구법인의 대표이사(OOO)를 대리하여 수입금액의 누락사실을 시인하는 확인서에 서명날인한 바 있음은 사실이나 청구법인은 OO지검수사시 위 확인서를 작성하게 되었던 경위서를 당심판소에 제출(당심접수 제7047호, 1994.11.18)하고 있는 바, 이 경위서에 의하면 “OO지검의 장기간에 걸친 수사로 회사의 업무가 마비되어 수사를 빨리 종결시켜야 할 부득이한 상황에 처해 있었고, 또한 장부와 증빙을 확인할 수 없는 상태에서 수사관의 수사서류를 그대로 확인, 서명날인할 수 밖에 없었다”고 동 확인서에 대한 경위를 밝히고 있고,둘째, 처분청은 청구법인이 쟁점해사채취료수입액 1,068,224,070원(1991년 455,702,680원, 1992년 612,521,390원)을 누락한 것으로 보았으나,① 위 수입누락액으로 본 금액중 1,056,094,870원(1991년 443,573,480원 1992년 612,521,390원)은 청구법인의 세금계산서 발행내용, 부가가치세신고내용, 청구법인의 매출장기장내용, 손익계산서상의 해사채취료 수입액 내용 및 처분청이 증명(증명원 발급번호 제11297호, 1993.11.18)한 청구법인의 매출세금계산서 제출 확인서상의 내용과 모두 일치함이 확인되고,② 또한 동 1,056,094,870원은 쟁점해사채취료수입액을 청구법인에게 지급한 상대방업체(OO해운주식회사 1991년 408,100,400원·1992년 580,448,270원, OO골재주식회사 1991년 5,914,104원·1992년 24,594,120원, 주식회사 OO 1991년 29,558,976원·1992년 7,479,000원)의 기장내용과 처분청이 증명(증명원 발급번호 제11294호·제11295호·제11296호, 1993.11.19)한 상대방업체의 매입세금계산서 제출내용과 모두 일치함이 확인되며,③ 나머지 차액 12,129,200원(=1,068,224,070원-1,956,094,870원, 1991년분)의 경우도 1991년 3월의 9,620,300원은 1991.2.28 청구외 OO개발주식회사에 대한 해사상품 매출액 9,620,300원이고, 1991년 4월의 100원은 계산차이며, 1991년 6월의 2,508,800원은 1991.6.30 청구외 OOOOO주식회사에 대한 해사상품 매출액으로 계상된 금액임이 청구법인의 매출장과 청구법인이 발행한 세금계산서 등에 의하여 확인됨으로써 동 12,129,120원 전액이 기장·신고되었음이 확인되는 바, 쟁점해사채취료수입액 1,068,224,070원 전액은 별지목록 (3)(4)의 내용과 같이 모두 기장 및 신고되었음이 확인된다.셋째, 만약 처분청의 과세내용대로 청구법인이 쟁점해사채취료수입을 누락한 것이 사실이라면 청구외 OO해운주식회사 등 상대방 업체들도 그에 상당하는 해사를 부외로 더 채취하여 판매하고 누락하였다고 보아야 할 것이므로 처분청으로부터 상대방업체에 대한 추징과세가 있어야 했을 것임에도, 처분청은 당심의 질문(국심 40830-8758, 1994.11.15)에 대한 답변서(OO세무서 법인 46220-712, 1994.11.15, 당심접수 제7055호, 1994.11.18)에서 「청구법인의 OO해운(주)에 대한 해사채취료수입누락건은 이미 매출세금계산서 발행후 신고된 분으로 OO해운(주)에 대한 과세사실이 없다」고 답변하고 있으며,넷째, 또한 처분청은, 위 “셋째”에서 본 바와 같이 청구법인의 거래상대방업체에 대해서는 매입누락이 없다고 보아 과세하지 아니하면서 청구법인에 대해서만 과세한 것의 모순 여부에 대한 당심의 질문(국심 46830-10096, 1994.11.17)에 대하여 「청구법인의 OO해운(주)에 대한 해사채취료수입건은 OO지검의 조사내용에 의거 결정하였으며 (주)OO 및 OO골재(주)에 대한 과세사항은 없다」고 답변서(OO세무서 법인 46220-721, 1994.11.18, 당심 접수 FAX 제2772호, 1994.11.18)를 제출하고, 또 추가로 「청구법인의 OO해운(주)에 대한 해사채취료수입건은 당초 OO지검의 통보된 조사내용에 의거 결정고지 하였으므로 추후 국세심판소의 판결내용에 따라 결정하겠다」는 답변서(OO세무서 법인 46220-727, 1994.11.22, 당심 접수 제7160호, 1994.11.24)를 제출하고 있는 바,이상 내용을 종합하여 볼 때쟁점해사채취료수입액은 청구법인이 이미 세금계산서를 발행하여 상대방에 교부하고 처분청에 제출하였음은 물론 장부에 계상하여 부가가치세 및 법인세 과세표준신고시 자진신고한 금액으로서 세무신고누락된 것이 아님이 인정된다.그렇다면 쟁점해사채취료수입액은 청구법인이 이미 세무신고한 것으로서 신고누락된 것이 아니므로, 이와 달리 처분청이 본건 세무신고누락된 것으로 보아 과세한 처분은 부당한 반면, 본건 신고누락된 것이 아님을 이유로 당해 과세처분의 경정을 구하는 청구주장은 이유있는 것으로 판단된다.따라서 이 건 심판청구는 심리결과 청구주장이 이유있으므로국세기본법 제81조및 제65조 제1항 제3호의 규정에 의하여 주문과 같이 결정한다.별지목록(1)1991년도분 해사채취료 수입금액 비교(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="105" rowspan="2" valign="middle" width="58"> 월 별 </td> <td height="105" rowspan="2" valign="middle" width="153"> 처분청 결정 해사채취료수입누락액(부가가치세별도) </td> <td colspan="2" height="77" valign="middle" width="142"> 청구법인 자진신고 해사채취료수입금액(″) </td> <td height="105" rowspan="2" valign="middle" width="88"> <p class='style-name:"바탕글"; 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;'> 차 액 </td> <td height="105" rowspan="2" valign="middle" width="206"> <p class='style-name:"바탕글"; 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;'> 차 액 발 생 <p class='style-name:"바탕글"; 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;'> 사 유 </td> </tr> <tr> <td height="29" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 건수 </td> <td height="29" valign="middle" width="100"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> </tr> <tr> <td height="215" valign="middle" width="58"> <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 3 <p class='style-name:"바탕글"; 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;'> 4 <p class='style-name:"바탕글"; 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;'> 5 <p class='style-name:"바탕글"; 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;'> 6 </td> <td height="215" valign="middle" width="153"> 26,906,936 35,138,444 37,821,840 40,717,140 42,612,080 54,253,920 </td> <td height="215" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 3 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 </td> <td height="215" valign="middle" width="100"> 26,906,936 25,518,144 37,821,840 40,717,040 42,612,080 51,745,120 </td> <td height="215" valign="middle" width="88"> 9,620,300 100 2,508,800 </td> <td height="215" valign="middle" width="206"> OO개발(주)에 대한 해상상품 매출계상액 계산차이 OO레미콘(주)에 대한 해사상품 매출계상액 </td> </tr> <tr> <td height="29" valign="middle" width="58"> <p class='style-name:"바탕글"; 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;'> 소 계 </td> <td height="29" valign="middle" width="153"> 237,450,360 </td> <td height="29" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 10 </td> <td height="29" valign="middle" width="100"> 225,321,160 </td> <td height="29" valign="middle" width="88"> 12,129,200 </td> <td height="29" valign="middle" width="206"> </td> </tr> <tr> <td height="160" valign="middle" width="58"> <p class='style-name:"바탕글"; 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;'> 7 <p class='style-name:"바탕글"; 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;'> 8 <p class='style-name:"바탕글"; 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;'> 9 <p class='style-name:"바탕글"; 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;'> 10 <p class='style-name:"바탕글"; 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;'> 11 <p class='style-name:"바탕글"; 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;'> 12 </td> <td height="160" valign="middle" width="153"> 46,954,880 43,112,160 30,189,040 23,951,200 22,503,600 51,541,440 </td> <td height="160" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 </td> <td height="160" valign="middle" width="100"> 46,954,880 43,112,160 30,189,040 23,951,200 22,503,600 51,541,440 </td> <td height="160" valign="middle" width="88"> </td> <td height="160" valign="middle" width="206"> </td> </tr> <tr> <td height="29" valign="middle" width="58"> <p class='style-name:"바탕글"; 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;'> 소 계 </td> <td height="29" valign="middle" width="153"> 218,252,320 </td> <td height="29" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 8 </td> <td height="29" valign="middle" width="100"> 218,252,320 </td> <td height="29" valign="middle" width="88"> </td> <td height="29" valign="middle" width="206"> </td> </tr> <tr> <td height="29" valign="middle" width="58"> <p class='style-name:"바탕글"; 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;'> 91년계 </td> <td height="29" valign="middle" width="153"> 455,702,680 </td> <td height="29" valign="middle" width="43"> <p class='style-name:"바탕글"; 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;'> 18 </td> <td height="29" valign="middle" width="100"> 443,573,480 </td> <td height="29" valign="middle" width="88"> 12,129,200 </td> <td height="29" valign="middle" width="206"> </td> </tr></table>별지목록(2)1992년도분 해사채취료 수입금액 비교<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="82" rowspan="2" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 월별 </td> <td height="82" rowspan="2" valign="middle" width="179"> 처분청 결정 해사채취료수입누락액(부가가치세별도) </td> <td colspan="2" height="56" valign="middle" width="211"> 청구법인 자진신고 해사채취료수입액(″) </td> <td height="56" valign="middle" width="104"> <p class='style-name:"바탕글"; 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;'> 차 액 </td> <td height="56" valign="middle" width="111"> <p class='style-name:"바탕글"; 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;'> 차 액 발 생 사 유 </td> </tr> <tr> <td height="26" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 건수 </td> <td height="26" valign="middle" width="157"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> <td height="26" valign="middle" width="104"> </td> <td height="26" valign="middle" width="111"> </td> </tr> <tr> <td height="160" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 3 <p class='style-name:"바탕글"; 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;'> 4 <p class='style-name:"바탕글"; 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;'> 5 <p class='style-name:"바탕글"; 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;'> 6 </td> <td height="160" valign="middle" width="179"> 33,865,840 40,402,780 35,926,800 34,479,200 26,346,320 39,363,200 </td> <td height="160" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 3 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 </td> <td height="160" valign="middle" width="157"> 33,865,840 40,402,780 35,926,800 34,479,200 26,346,320 39,363,200 </td> <td height="160" valign="middle" width="104"> </td> <td height="160" valign="middle" width="111"> </td> </tr> <tr> <td height="22" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 소 계 </td> <td height="22" valign="middle" width="179"> 210,384,140 </td> <td height="22" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 10 </td> <td height="22" valign="middle" width="157"> 210,384,140 </td> <td height="22" valign="middle" width="104"> <p class='style-name:"바탕글"; 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;'> 0 </td> <td height="22" valign="middle" width="111"> <p class='style-name:"바탕글"; 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;'> </td> </tr> <tr> <td height="187" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 7 <p class='style-name:"바탕글"; 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;'> 8 <p class='style-name:"바탕글"; 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;'> 9 <p class='style-name:"바탕글"; 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;'> 10 <p class='style-name:"바탕글"; 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;'> 11 <p class='style-name:"바탕글"; 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;'> 12 </td> <td height="187" valign="middle" width="179"> 35,026,160 129,801,290 15,449,840 94,839,640 63,510,160 63,510,160 </td> <td height="187" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 2 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> 1 <p class='style-name:"바탕글"; 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;'> </td> <td height="187" valign="middle" width="157"> 35,026,160 129,801,290 15,449,840 94,839,640 63,510,160 63,510,160 </td> <td height="187" valign="middle" width="104"> <p class='style-name:"바탕글"; 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;'> </td> <td height="187" valign="middle" width="111"> <p class='style-name:"바탕글"; 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;'> </td> </tr> <tr> <td height="22" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 소 계 </td> <td height="22" valign="middle" width="179"> 402,137,250 </td> <td height="22" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 8 </td> <td height="22" valign="middle" width="157"> 402,137,250 </td> <td height="22" valign="middle" width="104"> <p class='style-name:"바탕글"; 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;'> 0 </td> <td height="22" valign="middle" width="111"> <p class='style-name:"바탕글"; 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;'> </td> </tr> <tr> <td height="22" valign="middle" width="62"> <p class='style-name:"바탕글"; 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;'> 92년계 </td> <td height="22" valign="middle" width="179"> 612,521,390 </td> <td height="22" valign="middle" width="55"> <p class='style-name:"바탕글"; 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;'> 18 </td> <td height="22" valign="middle" width="157"> 612,521,390 </td> <td height="22" valign="middle" width="104"> <p class='style-name:"바탕글"; 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;'> 0 </td> <td height="22" valign="middle" width="111"> <p class='style-name:"바탕글"; 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;'> </td> </tr></table>(단위 : 원)별지목록(3)해사채취료수입 신고금액 명세(1991.1.1～12.31) (단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="7" height="23" valign="top" width="543"> <p class='style-name:"바탕글"; 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;'> 세 무 신 고 금 액 </td> <td height="23" valign="top" width="103"> </td> </tr> <tr> <td colspan="2" height="25" valign="top" width="154"> OO해운(주) </td> <td colspan="2" height="25" valign="top" width="147"> OO골재(주) </td> <td colspan="2" height="25" valign="top" width="140"> (주) O O </td> <td height="77" rowspan="2" valign="middle" width="101"> <p class='style-name:"바탕글"; 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;'> 계 </td> <td height="77" rowspan="2" valign="top" width="103"> 과세기록상 수입누락 금액 </td> </tr> <tr> <td height="52" valign="middle" width="51"> 일자 </td> <td height="52" valign="middle" width="103"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> <td height="52" valign="middle" width="48"> 일자 </td> <td height="52" valign="middle" width="99"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> <td height="52" valign="middle" width="46"> 일자 </td> <td height="52" valign="middle" width="94"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> </tr> <tr> <td height="678" valign="top" width="51"> 91. 1.31 91. 2.23 91. 3.31 91. 4.30 91. 4.30 91. 5.31 91. 6.30 91. 7.31 91. 8.27 91. 8.31 91. 9.30 91. </td> <td height="678" valign="top" width="103"> 15,923,600 23,828,400 37,821,840 16,107,840 24,609,200 42,612,080 51,745,120 46,954,880 36,479,520 6,632,640 30,189,040 23,951,200 </td> <td height="678" valign="top" width="48"> 91. 1.31 91. 2.28 </td> <td height="678" valign="top" width="99"> 4,224,360 1,689,744 </td> <td height="678" valign="top" width="46"> 91. 1.31 91. 2.28 </td> <td height="678" valign="top" width="94"> 26,906,936 </td> <td height="678" valign="top" width="101"> 26,906,936 25,518,144 37,821,840 16,107,840 24,609,200 42,612,080 51,745,120 45,954,880 36,479,520 6,632,640 30,189,040 23,951,200 </td> <td height="678" valign="top" width="103"> 26,906,936 35,138,444 37,821,840 16,107,840 24,609,200 42,612,080 54,253,920 46,954,880 36,479,520 6,632,640 30,189,040 23,951,200 </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="132" valign="top" width="49"> 10.31 91. 11.30 91. 12.31 </td> <td height="132" valign="top" width="103"> <p class='style-name:"바탕글"; 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;'> 22,503,600 28,741,440 </td> <td height="132" valign="top" width="50"> </td> <td height="132" valign="top" width="97"> </td> <td height="132" valign="top" width="47"> 91. 12.9 </td> <td height="132" valign="top" width="94"> 22,800,000 </td> <td height="132" valign="top" width="103"> 22,503,600 51,541,440 </td> <td height="132" valign="top" width="101"> 22,503,600 51,541,440 </td> </tr> <tr> <td height="22" valign="top" width="49"> <p class='style-name:"바탕글"; 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;'> 계 </td> <td height="22" valign="top" width="103"> 408,100,400 </td> <td height="22" valign="top" width="50"> </td> <td height="22" valign="top" width="97"> 5,914,104 </td> <td height="22" valign="top" width="47"> </td> <td height="22" valign="top" width="94"> 29,558,976 </td> <td height="22" valign="top" width="103"> 443,573,480 </td> <td height="22" valign="top" width="101"> 455,702,780 </td> </tr></table><img src="/LSA/flDownload.do?flSeq=146681335"></img><img src="/LSA/flDownload.do?flSeq=146681335"></img><img src="/LSA/flDownload.do?flSeq=146681339"></img><img src="/LSA/flDownload.do?flSeq=146681335"></img><img src="/LSA/flDownload.do?flSeq=146681339"></img><img src="/LSA/flDownload.do?flSeq=146681345"></img>차액 12,129,200별지목록(4)해사채취료수입 신고금액 명세(1992.1.1～12.31) (단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="7" height="23" valign="top" width="543"> <p class='style-name:"바탕글"; 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;'> 세 무 신 고 금 액 </td> <td height="23" valign="top" width="103"> </td> </tr> <tr> <td colspan="2" height="25" valign="top" width="154"> OO해운(주) </td> <td colspan="2" height="25" valign="top" width="147"> OO골재(주) </td> <td colspan="2" height="25" valign="top" width="140"> (주) O O </td> <td height="77" rowspan="2" valign="middle" width="101"> <p class='style-name:"바탕글"; 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;'> 계 </td> <td height="77" rowspan="2" valign="top" width="103"> 과세기록상 수입누락 금액 </td> </tr> <tr> <td height="52" valign="middle" width="51"> 일자 </td> <td height="52" valign="middle" width="103"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> <td height="52" valign="middle" width="48"> 일자 </td> <td height="52" valign="middle" width="99"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> <td height="52" valign="middle" width="46"> 일자 </td> <td height="52" valign="middle" width="94"> <p class='style-name:"바탕글"; 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;'> 금 액 </td> </tr> <tr> <td height="680" valign="top" width="51"> 92. 1.31 92. 1.29 92. 3.31 92. 4.30 92. 5.31 92. 6.30 92. 7.31 92. 8.31 92. 9.30 92. 10.2 92. 11.30. 92. </td> <td height="680" valign="top" width="103"> 16,765,840 25,429,660 35,926,800 34,479,200 26,346,320 34,479,200 4,884,000 35,026,160 22,503,600 107,297,690 15,449,840 38,488,520 </td> <td height="680" valign="top" width="48"> 92. 1.29 92. 2.29 </td> <td height="680" valign="top" width="99"> 17,100,000 7,494,120 </td> <td height="680" valign="top" width="46"> 92. 2.29 </td> <td height="680" valign="top" width="94"> 7,479,000 </td> <td height="680" valign="top" width="101"> 33,865,840 40,402,780 35,926,800 34,479,200 26,346,320 34,479,200 4,884,000 35,026,160 22,503,600 107,297,690 15,449,840 94,839,640 </td> <td height="680" valign="top" width="103"> 33,865,840 40,402,780 35,926,800 34,479,200 26,346,320 34,479,200 4,884,000 35,026,160 22,503,600 107,297,690 15,449,840 94,839,640 </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="132" valign="top" width="49"> 12.31 91. 11.30 91. 12.31 </td> <td height="132" valign="top" width="103"> 63,510,160 63,510,160 </td> <td height="132" valign="top" width="50"> </td> <td height="132" valign="top" width="97"> </td> <td height="132" valign="top" width="47"> </td> <td height="132" valign="top" width="94"> </td> <td height="132" valign="top" width="103"> 65,510,160 63,510,160 </td> <td height="132" valign="top" width="101"> 63,510,160 63,510,160 </td> </tr> <tr> <td height="22" valign="top" width="49"> <p class='style-name:"바탕글"; 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;'> 계 </td> <td height="22" valign="top" width="103"> 580,448,270 </td> <td height="22" valign="top" width="50"> </td> <td height="22" valign="top" width="97"> 24,594,120 </td> <td height="22" valign="top" width="47"> </td> <td height="22" valign="top" width="94"> 7,479,000 </td> <td height="22" valign="top" width="103"> 612,521,390 </td> <td height="22" valign="top" width="101"> 612,521,390 </td> </tr></table>

해사채취료수입액 1,068백만원을 매출누락(청구주장 : 기 신고분)으로 보아 과세한 처분의 당부(경정)

핵심 요약

이유

주문