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서울중앙지방법원 2016.12.23 2016고합731

특정경제범죄가중처벌등에관한법률위반(사기)등

Text

A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Reasons

Punishment of the crime

The Defendant, while serving as the chief management officer of E Co., Ltd. (hereinafter “E”), the Defendant: (a) died on February 20, 209; (b) without the F’s heir G, H, I, and D’s consent to shipping deposits from the account in the said F’s name or to prepare an agreement on the division of inherited property for the purpose of filing an inheritance tax base return; (c) however, the Defendant would withdraw the F’s deposit using the F’s deposit passbook and seal in the name of F’s name in order to reduce the inheritance tax of the heir upon the F’s death report; and (d) to arbitrarily prepare an agreement on division of inherited property in the name of the heir in order to avoid the penalty tax imposed on the heir if the Defendant did not file an inheritance tax base return within six months after the death; and (d) to submit it to the relevant tax office, the competent tax office.

1. A violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the criminal defendant, at the Seoul Branch of the Victim Jeju Bank in Gangnam-gu Seoul, Seoul, 1, 646-18 on Feb. 23, 2009, although the defendant does not have the right to withdraw the deposit in the name of the Fund, the defendant did not have the right to do so, the defendant, at the Seoul Branch of the Victim Jeju Bank in Seoul, 1, 646-18 on Feb. 23, 2009, he submitted to the J, in the column of the account number, “J”, in each column of the amount, the name of the victim 2,500,000 won (2,80,0000 won)”, “The name of the victim 5,000,000 won (545,772,935 won)”, and the name of the victim 2,500,000 won, together with the name of the victim 2505,05,00.