추계과세와 관련한 최근의 판례 동향의 분석

Abstract

Inappropriate tax estimation can make a substantial difference between real and estimated taxable income and as a result ability to pay principle is hard to keep. It is hard for tax administration to decide when tax estimation method is to apply and when not. Cases of tax court are also not so helpful. So it is desirable to develop diverse tax estimation method in consideration of wide range of business areas and to bring it in tax code. And it is also desirable to admit reasonable combination of tax estimation method and real investigation.