건물내부공사비를 필요경비 부인하여 과세한 처분의 당부(기각)

1. 처분개요가. 청구인은 2002.5.30. 취득한 OOO OOO OOO OOO OOOOO O 대지 452.1㎡ 및 건물(지하 1층 지상 4층) 999㎡(이하 “쟁점부동산”이라 한다)를 2006.11.28. 양도하고 건물내부공사비 340,000,000원을 필요경비에 포함하여 양도소득세를 신고하였다.

나. 처분청은 공사비를 시공업자로부터 확인한 153,000,000원으로 인정하고 나머지 187,000,000원을 제외하여 2008.9.10. 청구인에게 2006년 귀속 양도소득세 69,442,880원을 경정 고지하였다.

다. 청구인은 이에 불복하여 2008.10.30. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장시공업자가 입금표를 교부한 150,000,000원, 공사기간 중 예금통장에서 인출된 140,000,000원 및 추가공사비로 지급된 3,000,000원 합계 293,000,000원의 지급사실이 확인되고, 340,000,000원으로 기재된 세금계산서가 있으므로 건물내부공사비는 당초 신고한 340,000,000원이 인정되어야 한다.

나. 처분청 의견쟁점부동산의 공사와 관련된 증빙이 입금표 150,000,000원 외에는 없고, 시공업자에게 지급되었다는 290,000,000원에 대한 객관적 증빙이 없으며, 더욱이 입금표 금액 중 1억원은 2002.7.19. 인출한 2억원 및 2002.7.30. 인출한 350,000,000원 중 일부라고 주장하고 있으나 청구인은 공사기간 중에 OOO OOO OOO OOO OOOOOO 소재 12억원 상당의 부동산을 취득한 사실이 있으므로 인출된 금액이 쟁점부동산의 공사비로 지급되었다고 인정하기 어려우므로, 시공업자가 확인한 입금표 금액 150,000,000원과 추가공사비 3,000,000원 합계 153,000,000원을 공사비로 인정하고 나머지 187,000,000원을 거부하고 과세한 당초 처분은 정당하다.

3. 심리 및 판단가. 쟁점건물내부공사비를 340,000,000원으로 인정할 수 있는지 여부나. 관련 법령⑴ 소득세법(2006. 12. 30, 법률 제8144호로 개정되기 전의 것)제97조 【양도소득의 필요경비계산】① 거주자의 양도차익의 계산에 있어서 양도가액에서 공제할 필요경비는 다음 각호에 규정하는 것으로 한다.

1. 취득가액가. 제94조 제1항 각 호의 자산의 취득에 소요된 실지거래가액. 다만, 제96조 제2항 각 호 외의 본문에 해당하는 경우에는 당해 자산의 취득당시의 기준시가나. 가목 본문의 경우에 있어서 취득당시의 실지거래가액을 확인할 수 없는 경우에는 대통령령이 정하는 매매사례가액, 감정가액 또는 환산가액2. 자본적 지출액 등으로서 대통령령이 정하는 것4. 양도비 등으로서 대통령령이 정하는 것⑵소득세법 시행령(2005. 12. 31, 대통령령 제19254호로 개정되기 전의 것)제163조 【양도자산의 필요경비】③ 법 제97조 제1항 제2호에서 “자본적 지출액 등으로서 대통령령이 정하는 것”이라 함은 다음 각호의 1에 해당하는 것을 말한다.

1. 제67조 제2항의 규정을 준용하여 계산한 자본적 지출액2. 양도자산을 취득한 후 쟁송이 있는 경우에 그 소유권을 확보하기 위하여 직접 소요된 소송비용ㆍ화해비용 등의 금액으로서 그 지출한 연도의 각 소득금액의 계산에 있어서 필요경비에 산입된 것을 제외한 금액3. 양도자산의 용도변경ㆍ개량 또는 이용편의를 위하여 지출한 비용4. 제1호 내지 제3호에 준하는 비용으로서 재정경제부령이 정하는 것다. 사실관계 및 판단⑴ 청구인은 2002.5.30. 10억원에 취득한 쟁점부동산을 2006.11.28. 1,525,000,000원에 양도한 사실이 등기부등본, OOOOOO 대출거래내역, 부동산취득확인서에 의하여 확인되며, 양도소득세 신고시 쟁점부동산의 필요경비를 건물내부공사비 340,000,000원 등 362,000,000원으로 하여 신고하였으나, 처분청은 공사비 340,000,000원 중 시공업자로부터 지급사실을 확인한 153,000,000원만을 공사비로 인정하여 과세한 사실이 확인된다.⑵ 청구인은 세금계산서 사본, 입금표 사본, 계좌거래내역을 제시하며 공사비를 340,000,000원이라고 주장하므로 이를 살펴본다.㈎ 2006.11.13. 작성된 세금계산서는 품목이 실내인테리어, 공급자는 OOOOOOOO(OOOOOOOOOOOO, OOO OOO OOOO OOOOO) OOO으로 기재되었으나 공급받는 자는 기재되지 않았고, 공급가액 340,000,000원, 세액 34,000,000원, 합계금액 374,000,000원으로 기재된 세금계산서로서, 공사시기인 2002년 5월～8월부터 4년 3월이 경과된 후에 작성되었고, 공급자의 2006년 제2기 부가가치세 신고에 포함되지 아니하였으며, 합계금액이 347,000,000원임에도 청구인은 공급가액에 상당하는 340,000,000원을 지급하였다고 주장하고 있어 세금계산서의 금액이 사실로 보이지 아니한다.㈏ 청구인은 340,000,000원 중 290,000,000원을 지급하였다는 증빙으로 청구인의 계좌(OOOO OOOOOOOOOOOOOOOOO) 거래내역을 제시하였으나, 2002.6.29. 인출된 수표 30,000,000원, 2002.9.4. 인출된 현금 10,000,000원 및 수표 10,000,000원, 2002.9.11. 인출된 수표 15,000,000원 합계 65,000,000원만이 청구인이 주장하는 지급금액과 일치하고 나머지는 일치하지 아니하며, 공사기간 중인 2002.6.14. 청구인이 OOO OOO OOO OOO OOOOOO 대지 710㎡를 12억원에 취득하는 계약을 체결하고 2002.7.31. 잔금을 지급한 사실이 있으므로 계좌에서 인출된 금액이 모두 공사비로 지급되었다고 보기 어렵다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="7" height="31" valign="middle" width="665"> <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;'> <span> 청구인이 주장하는 공사비 지급내역 </span> </p> </td> </tr> <tr> <td colspan="4" height="36" valign="middle" width="353"> <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;'> <span> 청구인 주장 </span> </p> </td> <td colspan="3" height="36" valign="middle" width="312"> <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;'> <span> 통장거래내역 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 거래일 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 내역 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 종류 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 금액(원) </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 거래일 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 종류 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 금액(원) </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.5.31 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 계약금 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 수표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 30,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.5.31 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 76,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.6. </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 중도금 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 수표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 40,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.6.29 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 수표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 30,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.6.29 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 30,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.7.21 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 입금표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 50,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.7.19 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 42,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.7.21 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 입금표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 100,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.7.19 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 200,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.9.4 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 현금 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 10,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.9.4 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 현금인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 10,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.9.4 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 수표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 10,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.9.4 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 10,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.9.11 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 〃 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> 수표 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 15,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 2002.9.11 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> 수표인출 </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 15,000,000 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 2002.10. </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> 잔금 </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 5,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="93"> <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;'> <span> 계 </span> </p> </td> <td height="36" valign="middle" width="74"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="67"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 290,000,000 </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="96"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="119"> <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;'> <span> 383,000,000 </span> </p> </td> </tr></table>㈐ 시공자인 OOOOOOOO(OOOOOOOOOOOO, OOOOO OOO OOO OOOOO) OOO은 확인서에서, 2002년 5월말부터 8월초까지 공사를 하고 공사비 150,000,000원을 모두 받은 후인 2002년 9월초에 주차장 출입구 추가 공사를 하고 수표 3,000,000원을 받아 공사비는 합계 153,000,000원이라고 진술하였으며, 이 금액은 입금표의 금액 등과 일치하여 신빙성이 있는 것으로 보인다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="4" height="31" valign="middle" width="654"> <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;'> <span> 시공자가 주장하는 공사비 수취내역 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 거래일 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> 내역 </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 금액(원) </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> 내역 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 2002.5.31 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> 계약금 </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 30,000,000 </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 2002.6월 중순 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> 1차중도금 </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 40,000,000 </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 2002.7.21 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> 2차중도금 </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 50,000,000 </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> 입금표작성(50,000,000) </span> </p> </td> </tr> <tr> <td height="46" valign="middle" width="121"> <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;'> <span> 2002.8월초 </span> </p> </td> <td height="46" valign="middle" width="121"> <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;'> <span> 잔금 </span> </p> </td> <td height="46" valign="middle" width="144"> <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;'> <span> 30,000,000 </span> </p> </td> <td height="46" valign="middle" width="268"> <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;'> <span> 입금표작성(100,000,000) </span> </p> <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;'> <span> (계약금+1차중도금+잔금) </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 2002.9월초 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> 추가공사비 </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 3,000,000 </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> 현장에서 수표로 수령 </span> </p> </td> </tr> <tr> <td height="36" valign="middle" width="121"> <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;'> <span> 계 </span> </p> </td> <td height="36" valign="middle" width="121"> <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;'> <span> </span> </p> </td> <td height="36" valign="middle" width="144"> <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;'> <span> 150,000,000 </span> </p> </td> <td height="36" valign="middle" width="268"> <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;'> <span> </span> </p> </td> </tr></table>㈑ 위의 사실관계 등을 종합하여 보면, 세금계산서는 용역 공급후 4년 3월 후에 작성된 것으로서 세금계산서상의 금액은 청구인이 주장하는 금액과 일치하지 아니하며 청구인이 주장하는 금액도 객관적인 증빙에 의하여 지급사실이 확인되지 아니한다.⑶ 따라서, 처분청이 쟁점부동산의 공사비를 객관적인 증빙에 의하여 확인되는 153,000,000원으로 하여 과세한 처분에는 잘못이 없는 것으로 판단된다.

4. 결론이 건 심판청구는 심리결과 청구주장이 이유 없으므로국세기본법 제81조및 제65조 제1항 제2호에 의하여 주문과 같이 결정한다.

「소득세법」 제97조 【양도소득의 필요경비계산】 / 「소득세법시행령」 제163조 【양도자산의 필요경비】