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(영문) 수원지방법원 2019.07.25 2019고단2240

조세범처벌법위반

Text

The defendant shall be innocent.

Reasons

1. No person liable to pay taxes shall conceal or omit property, or make a false contract, for the purpose of evading or evading the disposition on default;

On April 30, 2014, the Defendant sold land and buildings (hereinafter “each of the instant real estate”) outside B and three lots to C on May 9, 2014, and intended to conceal and evade the execution of the disposition on default, such as transfer income tax, in the circumstance where the execution of the disposition on default, such as transfer income tax, is anticipated from C to the agricultural bank account under the name of the Defendant (D) on May 9, 2014.

Accordingly, on May 12, 2014, the Defendant deposited KRW 32,300,00 in cash from the said account; deposited KRW 15,000,000 in cash on May 14, 2014; deposited KRW 202,498,000 on May 14, 2014 to the new bank account (E) in the name of the Defendant; and deposited KRW 170,000,000 on May 14, 2014; and deposited KRW 24,606,480 in cash; and left Korea as Brazil on May 14, 2014.

As a result, the Defendant concealed or omitted property by withdrawing KRW 241,906,480 in cash or purchasing foreign currency from the purchase price of each of the instant real estate.

2. Determination

A. Article 7(1) of the Punishment of Tax Evaders Act provides that a person liable for duty payment shall be punished when he/she conceals or evades property or makes a false contract for the purpose of evading or evading the disposition on default.

In reality, this is established when there is a risk to execute the disposition on default by concealing property for the purpose of evading subjective disposition on default under the objective condition that is likely to be subject to the execution of the disposition on default under the National Tax Collection Act, etc.

In this context, the "discidation or omission of property" refers to the impossibility or making it difficult for the tax authority to discover the taxpayer's property, which is due to the fact that the taxpayer's property consumption is difficult.