조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
From January 28, 2010 to June 30, 2013, the Defendant was a person who operated a nursing job placement office under the trade name “C and D” of Gyeonggi-si, Gyeonggi-gu, Gyeonggi-do, and 503. On June 10, 2013, the Defendant received a notice from the Central National Tax Service to pay the aggregate value-added tax of KRW 935,613,119 from January 1, 201 to February 2012, 201, which occurred in the course of operating the said job placement office, for the purpose of evading the disposition for arrears.
On June 17, 2013, the Defendant: (a) concluded a sales contract with the Defendant’s his/her husband and wife for the purchase price of KRW 265 million with the purchase price of KRW 265 million with the lease deposit of the above apartment; (b) concluded on June 24, 2013 with the purchase price of KRW 150 million with the lease deposit of KRW 65 million with the said apartment; and (c) completed the registration of ownership transfer with the said F on the grounds of sale on June 24, 2013, for the sale of KRW 50 million with the purchase price to be paid by the purchaser; and (d) completed the registration of ownership transfer with the said F on the grounds of sale.
However, in fact, the Defendant had his debtor pay KRW 50 million to the above F in the performance of his obligation, and the F paid the above amount to the Defendant as the purchase price, and the Defendant concluded a sales contract by lending the buyer’s name from F, and in fact did not sell the apartment to F.
Accordingly, the defendant concealed property for the purpose of evading disposition on default.
Summary of Evidence
1. Defendant's legal statement;
1. The police statement concerning G;
1. Application of Acts and subordinate statutes to a written accusation, a real estate sales contract, a full certificate of registered matters, and a detailed statement by account;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 7 (1) of the Punishment of Tax Evaders Act;
1. Article 62 (1) of the Criminal Act;
1. Probation and community service order under Article 62-2 of the Criminal Act;