조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
No person without a tax payment or a person who possesses property without a tax payment shall conceal or evade such property for the purpose of evading the execution of a disposition on default.
When the Defendant was subject to a tax investigation from October 27, 2014 to November 15, 2014 as to whether a report on value-added tax on the massage parlors is appropriate from a malicious tax office, the Defendant was willing to conceal the property or enter into a false contract with the intent to expect the imposition of a large amount of tax, and to evade the disposition on default.
1. On November 11, 2014, the tax investigation period period, the Defendant entered into a contract to establish a lower-class right contract with the maximum claim amount of KRW 300 million in the G, Yeongdeungpo-gu Seoul Metropolitan Government F apartment No. 130 dong 1901, the Defendant owned by the Defendant, and completed the registration thereof.
However, the defendant did not have any obligation to G.
On March 17, 2015, the Defendant received a notice from the head of a malicious tax office around March 17, 2015 to pay KRW 508,59,200 of value added by March 31, 2015, the Defendant completed the registration of ownership transfer of the above apartment around April 6, 2015.
Accordingly, the defendant entered into a false contract for the purpose of evading the execution of the disposition on default.
2. On November 11, 2014, the tax investigation period period, the Defendant entered into a contract to establish a lower-income contract with the Defendant’s forest land in Chungcheong-gun, Chungcheongnam-gun, Chungcheongnam-gun, the Republic of Korea owned by the Defendant, with the maximum amount of KRW 20,000,000,000, and completed registration thereof.
However, the defendant did not have any obligation to I.
When the Defendant received a notice of tax payment from the head of a tax office as stated in Paragraph 1, the Defendant completed the registration of transfer of ownership of the forest land on April 7, 2015.
Accordingly, the defendant entered into a false contract for the purpose of evading the execution of the disposition on default.
3. The Defendant, as described in paragraph 1, shall notify the head of a tax office of the payment of taxes.