춘천지방법원 | 2013-05-31 | 2012구합1202
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
유흥주점 매출누락에 따른 종합소득세 등 부과처분 취소소송
결과 요약
- 근로자의 청구를 기각함.
- 소송비용은 근로자가 부담함.
사실관계
- 근로자는 2005. 10. 12.부터 2011. 4. 21.까지 타인 명의로 'E' 유흥주점을 운영함.
- 회사는 세무조사 결과 근로자가 수입금액을 누락한 사실을 확인하고, 2006년부터 2010년까지의 매출액을 추계하여 약 7억 6,855만 원의 매출누락액을 산정함.
- 회사는 2011. 9. 1. 근로자에게 종합소득세, 부가가치세, 개별소비세, 교육세 부과처분을 함.
- 근로자는 2011. 10. 27. 조세심판원에 심판을 청구하였고, 조세심판원은 2012. 5. 31. 일부 감액 경정 결정을 함.
- 회사는 조세심판원 결정 취지에 따라 2007년 1기분 부가가치세 및 대상기간 종합소득세를 일부 감액하여 해당 처분을 함.
핵심 쟁점, 법리 및 법원의 판단
추계경정방법의 적법성 여부
- 법리: 추계과세는 가장 진실에 가까운 실액을 반영할 수 있는 합리성과 타당성이 있어야 함.
- 법원의 판단:
- 회사가 근로자의 장부 미제출로 인해 추계에 의한 매출액 결정을 한 점을 인정함.
- 회사가 주류 매입처로부터 양주 매입수량을 확인하고, 판매단가를 곱한 후 영수증 기록을 반영하여 양주 한 병당 안주 한 개 판매를 기준으로 합계액을 산출함.
- 약 27%의 할인율을 적용하여 최종 매출액을 산정하였으며, 양주 외 주류나 음료수 판매 수입은 고려하지 않음.
- 해당 사업장의 영수증 30개 중 28개가 양주 한 병당 안주 한 개 이상 판매된 것으로 기재된 점, 회사가 다른 주류나 음료수 판매 수입을 감안하지 않은 점, 할인율 27%를 적용한 점 등을 고려함.
- 근로자가 주장하는 카드결제비율 63.7%는 현금영수증 발급 비율을 포함한 결과인 점을 지적함.
- 손님에게 무료로 제공하는 주류와 안주는 부가가치세법상 사업상 증여에 해당하여 과세대상인 재화의 증여로 볼 수 있음을 설시함.
- 회사의 추계 방법이 달리 더 합리적인 방법이 있다고 보기 어렵고, 실제 매출액에 가까운 액수를 반영할 수 있도록 합리성과 타당성이 있다고 판단함.
- 회사가 판매한 안주의 수를 결정하고 할인율을 적용한 사정만으로 해당 처분이 현저하게 합리성과 타당성을 결여했다고 보기 어렵다고 판단함.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
1. 원고의 청구를 기각한다. 2. 소송비용은 원고가 부담한다.
{"source_kind": "bigcase_html_noauth", "extraction_method": "next_data_noauth", "ai_summary": "# \uc720\ud765\uc8fc\uc810 \ub9e4\ucd9c\ub204\ub77d\uc5d0 \ub530\ub978 \uc885\ud569\uc18c\ub4dd\uc138 \ub4f1 \ubd80\uacfc\ucc98\ubd84 \ucde8\uc18c\uc18c\uc1a1\n## \uacb0\uacfc \uc694\uc57d\n- \uc6d0\uace0\uc758 \uccad\uad6c\ub97c \uae30\uac01\ud568.\n- \uc18c\uc1a1\ube44\uc6a9\uc740 \uc6d0\uace0\uac00 \ubd80\ub2f4\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 2005. 10. 12.\ubd80\ud130 2011. 4. 21.\uae4c\uc9c0 \ud0c0\uc778 \uba85\uc758\ub85c 'E' \uc720\ud765\uc8fc\uc810\uc744 \uc6b4\uc601\ud568.\n- \ud53c\uace0\ub294 \uc138\ubb34\uc870\uc0ac \uacb0\uacfc \uc6d0\uace0\uac00 \uc218\uc785\uae08\uc561\uc744 \ub204\ub77d\ud55c \uc0ac\uc2e4\uc744 \ud655\uc778\ud558\uace0, 2006\ub144\ubd80\ud130 2010\ub144\uae4c\uc9c0\uc758 \ub9e4\ucd9c\uc561\uc744 \ucd94\uacc4\ud558\uc5ec \uc57d 7\uc5b5 6,855\ub9cc \uc6d0\uc758 \ub9e4\ucd9c\ub204\ub77d\uc561\uc744 \uc0b0\uc815\ud568.\n- \ud53c\uace0\ub294 2011. 9. 1. \uc6d0\uace0\uc5d0\uac8c \uc885\ud569\uc18c\ub4dd\uc138, \ubd80\uac00\uac00\uce58\uc138, \uac1c\ubcc4\uc18c\ube44\uc138, \uad50\uc721\uc138 \ubd80\uacfc\ucc98\ubd84\uc744 \ud568.\n- \uc6d0\uace0\ub294 2011. 10. 27. \uc870\uc138\uc2ec\ud310\uc6d0\uc5d0 \uc2ec\ud310\uc744 \uccad\uad6c\ud558\uc600\uace0, \uc870\uc138\uc2ec\ud310\uc6d0\uc740 2012. 5. 31. \uc77c\ubd80 \uac10\uc561 \uacbd\uc815 \uacb0\uc815\uc744 \ud568.\n- \ud53c\uace0\ub294 \uc870\uc138\uc2ec\ud310\uc6d0 \uacb0\uc815 \ucde8\uc9c0\uc5d0 \ub530\ub77c 2007\ub144 1\uae30\ubd84 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ub300\uc0c1\uae30\uac04 \uc885\ud569\uc18c\ub4dd\uc138\ub97c \uc77c\ubd80 \uac10\uc561\ud558\uc5ec \uc774 \uc0ac\uac74 \ucc98\ubd84\uc744 \ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \ucd94\uacc4\uacbd\uc815\ubc29\ubc95\uc758 \uc801\ubc95\uc131 \uc5ec\ubd80\n- **\ubc95\ub9ac**: \ucd94\uacc4\uacfc\uc138\ub294 \uac00\uc7a5 \uc9c4\uc2e4\uc5d0 \uac00\uae4c\uc6b4 \uc2e4\uc561\uc744 \ubc18\uc601\ud560 \uc218 \uc788\ub294 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc774 \uc788\uc5b4\uc57c \ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \ud53c\uace0\uac00 \uc6d0\uace0\uc758 \uc7a5\ubd80 \ubbf8\uc81c\ucd9c\ub85c \uc778\ud574 \ucd94\uacc4\uc5d0 \uc758\ud55c \ub9e4\ucd9c\uc561 \uacb0\uc815\uc744 \ud55c \uc810\uc744 \uc778\uc815\ud568.\n- \ud53c\uace0\uac00 \uc8fc\ub958 \ub9e4\uc785\ucc98\ub85c\ubd80\ud130 \uc591\uc8fc \ub9e4\uc785\uc218\ub7c9\uc744 \ud655\uc778\ud558\uace0, \ud310\ub9e4\ub2e8\uac00\ub97c \uacf1\ud55c \ud6c4 \uc601\uc218\uc99d \uae30\ub85d\uc744 \ubc18\uc601\ud558\uc5ec \uc591\uc8fc \ud55c \ubcd1\ub2f9 \uc548\uc8fc \ud55c \uac1c \ud310\ub9e4\ub97c \uae30\uc900\uc73c\ub85c \ud569\uacc4\uc561\uc744 \uc0b0\ucd9c\ud568.\n- \uc57d 27%\uc758 \ud560\uc778\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \ucd5c\uc885 \ub9e4\ucd9c\uc561\uc744 \uc0b0\uc815\ud558\uc600\uc73c\uba70, \uc591\uc8fc \uc678 \uc8fc\ub958\ub098 \uc74c\ub8cc\uc218 \ud310\ub9e4 \uc218\uc785\uc740 \uace0\ub824\ud558\uc9c0 \uc54a\uc74c.\n- \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc7a5\uc758 \uc601\uc218\uc99d 30\uac1c \uc911 28\uac1c\uac00 \uc591\uc8fc \ud55c \ubcd1\ub2f9 \uc548\uc8fc \ud55c \uac1c \uc774\uc0c1 \ud310\ub9e4\ub41c \uac83\uc73c\ub85c \uae30\uc7ac\ub41c \uc810, \ud53c\uace0\uac00 \ub2e4\ub978 \uc8fc\ub958\ub098 \uc74c\ub8cc\uc218 \ud310\ub9e4 \uc218\uc785\uc744 \uac10\uc548\ud558\uc9c0 \uc54a\uc740 \uc810, \ud560\uc778\uc728 27%\ub97c \uc801\uc6a9\ud55c \uc810 \ub4f1\uc744 \uace0\ub824\ud568.\n- \uc6d0\uace0\uac00 \uc8fc\uc7a5\ud558\ub294 \uce74\ub4dc\uacb0\uc81c\ube44\uc728 63.7%\ub294 \ud604\uae08\uc601\uc218\uc99d \ubc1c\uae09 \ube44\uc728\uc744 \ud3ec\ud568\ud55c \uacb0\uacfc\uc778 \uc810\uc744 \uc9c0\uc801\ud568.\n- \uc190\ub2d8\uc5d0\uac8c \ubb34\ub8cc\ub85c \uc81c\uacf5\ud558\ub294 \uc8fc\ub958\uc640 \uc548\uc8fc\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc0c1 \uc0ac\uc5c5\uc0c1 \uc99d\uc5ec\uc5d0 \ud574\ub2f9\ud558\uc5ec \uacfc\uc138\ub300\uc0c1\uc778 \uc7ac\ud654\uc758 \uc99d\uc5ec\ub85c \ubcfc \uc218 \uc788\uc74c\uc744 \uc124\uc2dc\ud568.\n- \ud53c\uace0\uc758 \ucd94\uacc4 \ubc29\ubc95\uc774 \ub2ec\ub9ac \ub354 \ud569\ub9ac\uc801\uc778 \ubc29\ubc95\uc774 \uc788\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\uace0, \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc5d0 \uac00\uae4c\uc6b4 \uc561\uc218\ub97c \ubc18\uc601\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc774 \uc788\ub2e4\uace0 \ud310\ub2e8\ud568.\n- \ud53c\uace0\uac00 \ud310\ub9e4\ud55c \uc548\uc8fc\uc758 \uc218\ub97c \uacb0\uc815\ud558\uace0 \ud560\uc778\uc728\uc744 \uc801\uc6a9\ud55c \uc0ac\uc815\ub9cc\uc73c\ub85c \uc774 \uc0ac\uac74 \ucc98\ubd84\uc774 \ud604\uc800\ud558\uac8c \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uacb0\uc5ec\ud588\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\ub2e4\uace0 \ud310\ub2e8\ud568.\n- **\uacb0\ub860**: \uc6d0\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \ub300\ubc95\uc6d0 1997. 6. 27. \uc120\uace0 96\ub20415756 \ud310\uacb0: \ucd94\uacc4\uacfc\uc138\ub294 \uadf8 \ucd94\uacc4\uc758 \ubc29\ubc95\uacfc \ub0b4\uc6a9\uc774 \uac00\uc7a5 \uc9c4\uc2e4\uc5d0 \uac00\uae4c\uc6b4 \uc2e4\uc561\uc744 \ubc18\uc601\ud560 \uc218 \uc788\ub294 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc774 \uc788\uc5b4\uc57c \ud568.\n- \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c6\uc870 \uc81c3\ud56d: \uc0ac\uc5c5\uc790\uac00 \uc790\uae30\uc758 \uc0ac\uc5c5\uacfc \uad00\ub828\ud558\uc5ec \uc0dd\uc0b0\ud558\uac70\ub098 \ucde8\ub4dd\ud55c \uc7ac\ud654\ub97c \uc790\uae30\ub098 \uadf8 \uc0ac\uc6a9\uc778\uc758 \uac1c\uc778\uc801\uc778 \ubaa9\uc801 \ub610\ub294 \uae30\ud0c0\uc758 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\u00b7\uc18c\ube44\ud558\uac70\ub098 \uc790\uae30\uc758 \uace0\uac1d\uc774\ub098 \ubd88\ud2b9\uc815\ub2e4\uc218\uc778\uc5d0\uac8c \uc99d\uc5ec\ud558\ub294 \uacbd\uc6b0\uc5d0 \ub300\ud1b5\ub839\ub839\uc774 \uc815\ud558\ub294 \uac83\uc740 \uc7ac\ud654\uc758 \uacf5\uae09\uc73c\ub85c \ubd04.\n- \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c16\uc870: \ubc95 \uc81c6\uc870 \uc81c3\ud56d\uc758 \uaddc\uc815\uc5d0 \uc758\ud558\uc5ec \uc0ac\uc5c5\uc790\uac00 \uc790\uae30\uc758 \uace0\uac1d\uc774\ub098 \ubd88\ud2b9\uc815\ub2e4\uc218\uc778\uc5d0\uac8c \uc7ac\ud654\ub97c \uc99d\uc5ec\ud558\ub294 \uacbd\uc6b0\uc5d0 \uacfc\uc138\ub418\ub294 \uc7ac\ud654\uc758 \uacf5\uae09\uc73c\ub85c \ubcf4\ub294 \uac83\uc740 \uc99d\uc5ec\ub418\ub294 \uc7ac\ud654\uc758 \ub300\uac00\uac00 \uc8fc\ub41c \uac70\ub798\uc778 \uc7ac\ud654\uacf5\uae09\uc758 \ub300\uac00\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc544\ub2c8\ud558\ub294 \uac83\uc73c\ub85c \ud568.\n\n### \ud544\uc694\uacbd\ube44 \uc778\uc815 \uc5ec\ubd80 (\uc678\uc0c1\ub9e4\ucd9c\uae08 \ubc0f \uc120\ubd88\uae08)\n- **\uc678\uc0c1\ub9e4\ucd9c\uae08**:\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**: \uc6d0\uace0\uc5d0\uac8c \uc678\uc0c1\ub9e4\ucd9c\uae08 \ucc44\uad8c\uc774 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc778\uc815\ud560 \uc99d\uac70\uac00 \ubd80\uc871\ud558\ub2e4\uace0 \ud310\ub2e8\ud568.\n- **\uacb0\ub860**: \uc6d0\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n- **\uc120\ubd88\uae08**:\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc6d0\uace0\uac00 44\uba85\uc758 \uc5ec\uc131\uc5d0\uac8c \uc120\ubd88\uae08\uc744 \uc9c0\uae09\ud558\uace0 \ucde8\uc5c5\uc120\ubd88\ucc28\uc6a9\uc99d\uc11c, \ud604\uae08\ubcf4\uad00\uc99d, \uc9c0\ubd88\uac01\uc11c \ub4f1\uc744 \uc791\uc131\ubc1b\uac70\ub098 \uacf5\uc815\uc99d\uc11c\ub97c \uc791\uc131\ubc1b\uc740 \uc0ac\uc2e4, \ud574\ub2f9 \uae08\uc561\uc774 \uc5ec\uc131\ub4e4\uc758 \uacc4\uc88c\ub85c \uc1a1\uae08\ub41c \uc0ac\uc2e4\uc740 \uc778\uc815\ud568.\n- \uadf8\ub7ec\ub098 \uc6d0\uace0\uac00 \ub2e4\ub978 \uc0ac\uc5c5\uc7a5\uc744 \uc6b4\uc601\ud558\uba74\uc11c \ubd80\uac00\uac00\uce58\uc138\ub97c \ubd80\uacfc\ubc1b\uc740 \uc810, \uc77c\ubd80 \uadfc\ub85c\uacc4\uc57d\uc11c\uc5d0 \uacc4\uc57d \ub0a0\uc9dc\uac00 \uacf5\ub780\uc778 \uc810, \uadfc\ub85c\uacc4\uc57d\uc11c\ub098 \ucde8\uc5c5\uc120\ubd88\ucc28\uc6a9\uc99d\uc11c\uc5d0 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc7a5\uc774\ub098 \uc6d0\uace0\uc5d0 \ub300\ud55c \uc5b8\uae09\uc774 \uc5c6\ub294 \uc810, \uc77c\ubd80 \uc5ec\uc131\uc5d0 \ub300\ud574\uc11c\ub294 \uadfc\ub85c\uacc4\uc57d\uc11c \uc5c6\uc774 \uacf5\uc815\uc99d\uc11c\ub9cc \uc788\ub294 \uc810 \ub4f1\uc744 \uc9c0\uc801\ud568.\n- \uc6d0\uace0\uac00 12\uba85\uc5d0 \ub300\ud574 \uc9c0\uae09\ud55c \uae08\uc561\uc744 \uc0ac\uc5c5\uc18c\ub4dd\uc73c\ub85c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \uc2e0\uace0\ud558\uace0 \ud574\ub2f9 \uae08\uc561\uc744 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138\ud45c\uc900 \ubc0f \uc885\ud569\uc18c\ub4dd\uc138 \uc218\uc785\uae08\uc561\uc5d0\uc11c \uc81c\uc678\ud558\uc5ec \uc2e0\uace0\ud55c \uc810\uc744 \uace0\ub824\ud568.\n- \uc704 \uc0ac\uc2e4\ub9cc\uc73c\ub85c\ub294 \uc6d0\uace0\uac00 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c\uc758 \uadfc\ub85c \ub300\uac00\ub85c \uc120\ubd88\uae08\uc744 \uc9c0\uae09\ud558\uc600\ub2e4\uace0 \uc778\uc815\ud558\uae30\uc5d0 \ubd80\uc871\ud558\ub2e4\uace0 \ud310\ub2e8\ud568.\n- **\uacb0\ub860**: \uc6d0\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n\n### \uc18c\uba85 \uae30\ud68c \ubd80\uc5ec \uc5ec\ubd80\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \ud53c\uace0\uc758 \uc9c1\uc6d0\uc774 \uc138\ubb34\uc870\uc0ac \ub2f9\uc2dc \uc6d0\uace0\uc5d0\uac8c \uc790\ub8cc\uc81c\ucd9c \uae30\ud68c\ub97c \ubd80\uc5ec\ud55c \uc0ac\uc2e4\uc744 \uc778\uc815\ud568.\n- \uc6d0\uace0\uac00 2011. 8. 23. \ucd98\ucc9c\uc138\ubb34\uc11c \uc870\uc0ac\uacfc \uc0ac\ubb34\uc2e4\uc5d0 \ucd9c\uc11d\ud558\uc5ec \uc9c4\uc220\ud55c \uc0ac\uc2e4\uc744 \uc778\uc815\ud568.\n- \uc6d0\uace0\uac00 \uc870\uc138\uc2ec\ud310\uc6d0\uc5d0 \uc2ec\ud310\uc744 \uccad\uad6c\ud558\uc5ec \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uace0 \uc77c\ubd80 \uc778\uc6a9\ubc1b\uc740 \uc0ac\uc2e4\uc744 \uc778\uc815\ud568.\n- \uc6d0\uace0\uac00 \uc774 \uc0ac\uac74 \ucc98\ubd84 \uacfc\uc815\uc5d0\uc11c \ucda9\ubd84\ud788 \uc758\uacac\uc744 \uc9c4\uc220\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uac00\uc84c\ub2e4\uace0 \ud310\ub2e8\ud568.\n- **\uacb0\ub860**: \uc6d0\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n## \ucc38\uace0\uc0ac\uc2e4\n- \uc6d0\uace0\ub294 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \uc591\uc8fc, \ub9e5\uc8fc, \uc74c\ub8cc\uc218, \uc548\uc8fc \ub4f1\uc744 \ud310\ub9e4\ud558\uc600\uc73c\uba70, \uc591\uc8fc \ud310\ub9e4\ub2e8\uac00\ub294 12\ub144\uc0b0 15\ub9cc\uc6d0, 17\ub144\uc0b0 20\ub9cc\uc6d0, \uc708\uc800 21\ub144\uc0b0 \ubc0f \ubc1c\ub80c\ud0c0\uc778 17\ub144\uc0b0 \uac01 30\ub9cc\uc6d0, \uc548\uc8fc\ub294 \uc885\ub958 \ubd88\ubb38 8\ub9cc\uc6d0\uc784.\n- 2008\ub144\ubd80\ud130 2010\ub144 \uc0ac\uc774\uc5d0 \ubc1c\uae09\ub41c \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc7a5\uc758 \uc601\uc218\uc99d 30\uac1c \uc911 28\uac1c\ub294 \uc591\uc8fc \ud55c \ubcd1\ub2f9 \uc548\uc8fc \ud55c \uac1c \uc774\uc0c1 \ud310\ub9e4\ub41c \uac83\uc73c\ub85c \uae30\uc7ac\ub428.\n- \ud53c\uace0\ub294 \uc774 \uc0ac\uac74 \ucd94\uacc4\uc870\uc0ac \uc2dc \uc6d0\uace0\uac00 \uad6c\uc785\ud55c \uc8fc\ub958\uc758 \uc885\ub958 \ubc0f \uc591\uc744 \uc54c \uc218 \uc788\ub294 \ub9e4\ucd9c\ucc98\uc6d0\uc7a5 \uc678\uc5d0 \uac1d\uad00\uc801\uc778 \uc790\ub8cc\uac00 \uc5c6\uc5c8\uc74c.\n- \ud53c\uace0\uac00 \uc801\uc6a9\ud55c \ud560\uc778\uc728(\uc57d 27%)\uc740 \ub2e4\ub978 \ud558\uae09\uc2ec \ud310\ub840(\ubd80\uc0b0\uc9c0\ubc29\ubc95\uc6d0 2008. 6. 5. \uc120\uace0 2007\uad6c\ud5692181 \ud310\uacb0\uc758 25% \ud560\uc778\uc728 \uc801\uc6a9 \uc0ac\ub840, \ucd98\ucc9c\uc9c0\ubc29\ubc95\uc6d0 2006. 7. 13. \uc120\uace0 2005\uad6c\ud5691594 \ud310\uacb0\uc758 \ud560\uc778\uc728 \ubbf8\uc801\uc6a9 \uc0ac\ub840)\uc640 \ube44\uad50\ud558\uc5ec \uc801\ub2e4\uace0 \ubcf4\uc774\uc9c0 \uc54a\uc74c.\n- 2008. 10.\uacbd \uad6d\uc138\uccad\ubcf4\ub3c4\uc790\ub8cc\uc5d0 \ub530\ub974\uba74 2007\ub144 \ubbfc\uac04\uc18c\ube44\uc9c0\ucd9c \ub300\ube44 \uc2e0\uc6a9\uce74\ub4dc(\uccb4\ud06c\uce74\ub4dc \ud3ec\ud568) \ubc0f \ud604\uae08\uc601\uc218\uc99d\uc758 \uc0ac\uc6a9\ube44\uc728\uc740 63.7%\uc784.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uc0ac\uc5c5\uc790\uac00 \uc7a5\ubd80\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc544 \ucd94\uacc4\uacfc\uc138\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uacbd\uc6b0, \uacfc\uc138\uad00\uccad\uc758 \ucd94\uacc4 \ubc29\ubc95\uc774 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uac16\ucd94\uc5c8\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc744 \uc81c\uc2dc\ud568.\n- \ud2b9\ud788, \uc720\ud765\uc8fc\uc810\uacfc \uac19\uc774 \ud604\uae08 \uac70\ub798 \ube44\uc911\uc774 \ub192\uace0 \ub9e4\ucd9c\uc561 \uc0b0\uc815\uc774 \uc5b4\ub824\uc6b4 \uc5c5\uc885\uc758 \uacbd\uc6b0, \uacfc\uc138\uad00\uccad\uc774 \uac1d\uad00\uc801\uc73c\ub85c \ud655\ubcf4 \uac00\ub2a5\ud55c \uc790\ub8cc(\uc8fc\ub958 \ub9e4\uc785 \uc790\ub8cc, \uc601\uc218\uc99d \ub4f1)\ub97c \ubc14\ud0d5\uc73c\ub85c \ud569\ub9ac\uc801\uc778 \ucd94\uacc4 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uc600\ub2e4\uba74 \uadf8 \uc801\ubc95\uc131\uc744 \uc778\uc815\ud560 \uc218 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90c.\n- \ud560\uc778\uc728 \uc801\uc6a9, \ubb34\uc0c1 \uc81c\uacf5 \ub4f1 \uc0ac\uc5c5\uc758 \ud2b9\uc218\uc131\uc744 \uace0\ub824\ud558\ub418, \uacfc\uc138\ub300\uc0c1 \uc5ec\ubd80\ub294 \ubc95\ub839\uc5d0 \ub530\ub77c \uc5c4\uaca9\ud788 \ud310\ub2e8\ud568\uc744 \uba85\ud655\ud788 \ud568.\n- \ud544\uc694\uacbd\ube44 \uc778\uc815 \uc5ec\ubd80\uc640 \uad00\ub828\ud558\uc5ec, \uc678\uc0c1\ub9e4\ucd9c\uae08\uc774\ub098 \uc120\ubd88\uae08 \ub4f1\uc740 \uac1d\uad00\uc801\uc778 \uc99d\ube59\uc774 \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud568\uc744 \uac15\uc870\ud568. \ud2b9\ud788 \uc120\ubd88\uae08\uc758 \uacbd\uc6b0 \uadfc\ub85c \ub300\uac00\uc131 \ubc0f \uc0ac\uc5c5 \uad00\ub828\uc131\uc744 \uc785\uc99d\ud560 \uba85\ud655\ud55c \uc99d\uac70\uac00 \ubd80\uc871\ud558\uba74 \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ub418\uae30 \uc5b4\ub824\uc6c0\uc744 \uc2dc\uc0ac\ud568.\n- \ub0a9\uc138\uc790\uc758 \uc18c\uba85 \uae30\ud68c \ubcf4\uc7a5 \uc5ec\ubd80\ub294 \uc2e4\uc81c \uc18c\uba85 \uae30\ud68c\uac00 \ubd80\uc5ec\ub418\uc5c8\ub294\uc9c0, \ub0a9\uc138\uc790\uac00 \uadf8 \uae30\ud68c\ub97c \ud65c\uc6a9\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec \ud310\ub2e8\ud568\uc744 \uc54c \uc218 \uc788\uc74c."}
- 결론: 근로자의 이 부분 주장은 이유 없음.
관련 판례 및 법령
- 대법원 1997. 6. 27. 선고 96누15756 판결: 추계과세는 그 추계의 방법과 내용이 가장 진실에 가까운 실액을 반영할 수 있는 합리성과 타당성이 있어야 함.
- 부가가치세법 제6조 제3항: 사업자가 자기의 사업과 관련하여 생산하거나 취득한 재화를 자기나 그 사용인의 개인적인 목적 또는 기타의 목적으로 사용·소비하거나 자기의 고객이나 불특정다수인에게 증여하는 경우에 대통령령이 정하는 것은 재화의 공급으로 봄.
- 부가가치세법 시행령 제16조: 법 제6조 제3항의 규정에 의하여 사업자가 자기의 고객이나 불특정다수인에게 재화를 증여하는 경우에 과세되는 재화의 공급으로 보는 것은 증여되는 재화의 대가가 주된 거래인 재화공급의 대가에 포함되지 아니하는 것으로 함.
필요경비 인정 여부 (외상매출금 및 선불금)
- 외상매출금:
- 법원의 판단: 근로자에게 외상매출금 채권이 있다는 사실을 인정할 증거가 부족하다고 판단함.
- 결론: 근로자의 이 부분 주장은 이유 없음.
- 선불금:
- 법원의 판단:
- 근로자가 44명의 여성에게 선불금을 지급하고 취업선불차용증서, 현금보관증, 지불각서 등을 작성받거나 공정증서를 작성받은 사실, 해당 금액이 여성들의 계좌로 송금된 사실은 인정함.
- 그러나 근로자가 다른 사업장을 운영하면서 부가가치세를 부과받은 점, 일부 근로계약서에 계약 날짜가 공란인 점, 근로계약서나 취업선불차용증서에 해당 사업장이나 근로자에 대한 언급이