조세범처벌법위반등
Defendant shall be punished by a fine of 26,000,000 won.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
[2014 High 5460] The Defendant, while operating the oil brokerage business (marine oil radar) and B, supplied C with oil supply services on July 1, 2010, supplied 350 square meters to the name “E” through the “excursion Ship D” on July 1, 2010, carried the remaining 20 square meters out of the remaining 5 parts of Busan Port 5, and carried the remaining 20 square meters out to the back of May 17, 2012, as described in the attached Table 1 of the Crimes List of Crimes, he evaded taxes of KRW 108,70,00 (156 metric and approximately 135 metric tons) by taking out the remaining remaining oil on the sea of KRW 9,881,890, income tax, KRW 12,434,375, etc.
[2015 High Court Decision 1684]
1. The Defendant’s sole criminal administration is C’s operator who concludes a maritime oil supply agency contract with B, a ship oil supplier, and supplies duty-free petroleum to a foreign vessel using F, a petroleum carrier.
In order to import goods, the name, standard, quantity, price, etc. of the goods in question shall be reported to the head of the relevant customs office, and no goods shall be imported without filing such declaration. However, the Defendant decided to import the duty-free oil in a way that a service company supplying the duty-free oil on the sea carries the goods into the Republic of Korea by advertising the conclusion of the contract for the supply of the goods on the ship from the service company supplying the duty-free oil on the sea
On June 21, 2010, the Defendant, at Company B located in the Busan Dong-gu G Building, instructed on June 21, 2010, the operator of the said Company H to pay 300 tons of the duty-free oil via sea to E, a vessel of foreign nationality, in accordance with a contract for vessel supplies and services.
7.1. Around the point between Busan and South Korea, supplying a 20,000 liter (goods cost of KRW 14,032,580, market price of KRW 27,371,400) out of the oil supply to E anchored in the above port using D operated by the Defendant at the port outside Busan and then deducting it from the Republic of Korea around that time, and then importing it closely.