조세범처벌법위반등
A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 1,00,000 won.
When the defendant does not pay the above fine, 100.
Punishment of the crime
1. The Defendant and the Defendant in violation of the Punishment of Tax Evaders Act are well known to the E-mail of D religious organizations in D religious organizations in C, and B is a new inspection in B.
The Defendant and B received KRW 500 million from his father F, and the Defendant received KRW 900 million from F and issued a receipt of donations equivalent to that amount. Of them, the Defendant and B conspired to evade the gift tax to be paid by B by means of cash return to B.
The Defendant received KRW 50 million from F on May 30, 2012 from the above E Office to each account, and on July 11, 2012, issued a donation receipt as if he received the full amount of KRW 900 million, and around that time, B received a refund of KRW 150 million from the Defendant to the account and received a refund of KRW 150 million in cash on several occasions, and did not pay gift tax by pretending that he received a donation from F, even if he received a total of KRW 50 million from F, by pretending that he was donated to E.
Accordingly, the defendant and B have evaded the gift tax of KRW 1400,000,000 to be paid by B by fraud or other unlawful means.
2. Where a building with a total floor area of less than 200 square meters and less than three floors is to be constructed in a management area, an agricultural and forest area, or a natural environment conservation area, a prior report shall be filed with the competent
Around June 2014, the Defendant constructed two bonds of a light steel structure building with a size of 31.92 square meters and 25.97 square meters in order to use the land for the accommodation facilities of new Dos in E located in the Gongju-si, which is a management area, around June 2014.
Summary of Evidence
1. Defendant's legal statement;
1. A suspect interrogation protocol concerning B by the prosecution;
1. Statement No. B in the interrogation protocol of the accused and the prosecution as to the B (the second interrogation protocol)
1. The prosecutor's statement concerning G;
1. A H statement;
1. Each written accusation, each suspected criminal charge, and