사기등
A defendant shall be punished by imprisonment for not more than ten months.
Punishment of the crime
The defendant is known to the victim B who is in charge of bookkeeping duties in a certified tax accountant office and conducts real estate rental business on behalf of the victim B who is engaged in real estate rental business.
1. On August 21, 2017, the defrauded concluded that “The total amount of capital gains tax and local income tax to be paid to the victim by selling the instant building, such as the instant land E, F, and G, in the location of the Defendant located in Suwon-si, Suwon-si, Suwon-si, Suwon-si, and the mobile phone Ma, shall be calculated as KRW 367,90,220,000, and the said amount shall be paid to the principal tax office upon remittance.”
However, in fact, the defendant knew that the victim was 337,90,220 won in total of the real estate transfer income tax and local income tax that the victim had to pay to the tax office at the time, and thought that he was 30,000,000 won in personal use, so even if he was to receive 367,90,220 won from the victim, he did not have the intention or ability to pay all the amount to the tax office.
On August 22, 2017, the Defendant, by deceiving the victim as above, received 367,990,220 won under the name of tax payment through the Hbank account (I) in the name of the Defendant from the victim, and acquired 30,000,000 won, which is the difference.
2. On August 2017, in order to show that both the Defendant’s residence located in Suwon-gu, Suwon-si, Suwon-si and the Defendant has paid the capital gains tax and the local income tax that he/she has received from the victim, the Defendant used a computer in the form of “ receipt” among various forms related to “transfer income tax” and printed out as “name B: Tax item name: Capital gains tax, tax amount to be paid: KRW 34,550,110, and due date for payment: The amount to be paid: 334,50,110, and due date for payment: Then, the Defendant signed the receipt stamp in the name of the post office prepared in advance in the “receiving person” column of the above document in the same manner as “payment receipt for local income tax portion”.