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(영문) 대구지방법원 포항지원 2014.06.11 2013고정579

조세범처벌법위반

Text

A defendant shall be punished by a fine of 500,000 won.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

No liquor, malt or wort shall be manufactured or sold without obtaining a license under the Liquor Tax Act.

피고인은 2012. 1.부터 2013. 5. 8.까지 울릉군 C에서 포항세무서장으로부터 주류제조면허를 받지 아니하고 막걸리 제조 시설을 갖추고 ‘D’라는 상호로 호박, 누룩, 멥쌀 등을 이용하여 ‘호박막걸리’를 제조하여 별지 범죄일람표와 같이 시가 9,960,000원 상당 2,998.8리터를 제조하여 울릉군 내 E 외 10개 업소에 판매하였다.

Summary of Evidence

1. The defendant's statement in court (on the fifth trial date);

1. Statement of witness F in the second protocol of the trial;

1. Each police protocol on G, H, I, J, K, L, M, and N;

1. Each statement of G, F,O, P, H, I, and N;

1. Application of Acts and subordinate statutes to reply to inquiries about manufacture licenses;

1. Article 6 of the Punishment of Tax Evaders Act and the Selection of Punishment of Tax Evaders Act concerning the crime. Article 6 (Selection of Fines)

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;