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(영문) 서울중앙지방법원 2017.01.19 2016고합963

특정범죄가중처벌등에관한법률위반(조세)

Text

Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 50,000,000 won.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is the representative director of Defendant B Co., Ltd. (former trade name: F Co., Ltd.; hereinafter “Defendant Company”).

1. On May 9, 201, the Defendant concluded a transfer contract with G Co., Ltd. (H and I) and the 100 taxi owned by the Defendant Co., Ltd. to transfer KRW 4,455,00,000 from May 31, 201 to July 18, 201, the Defendant received payment of KRW 4,455,000 from G Co., Ltd. for the transfer price of KRW 4,45,00,000 from May 31, 201 to July 15, 201, and obtained authorization for the transfer of a license for passenger car transportation business from Seocheon-si, and on July 28, 2011, the ownership transfer registration for the said taxi was made to G Co., Ltd. as of July 28, 201.

Nevertheless, the Defendant, around May 31, 201, drafted a double contract on transfer of H and I and 100 taxi owned by the Defendant Company to G Co., Ltd. at KRW 1,500,000,000 of the transfer price. On March 31, 2012, the Defendant evaded corporate tax amounting to 433,481,781 by reducing the transfer price upon filing a corporate tax return for the taxable period of corporate tax in 2011.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

2. Defendant B, a representative director of the Defendant, committed such a violation as above with respect to his business.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the police with H;

1. A written accusation by the head of the tax office having jurisdiction over the relevant place and the details of the investigation into tax offenses;

1. To describe and present a written contract for the transfer of a license to operate a taxi transport business and a contract for the transfer of stocks Section;

1. Electronic tax invoice, certified copy of corporate registry, passenger transport service license, passenger transport service license, passenger transport service (all general taxi transport service) notification by a transferee, notification by a transferee, notification by a transferee of a passenger transport service, notification of transfer or takeover of passenger transport service, guidance for submission of amended matters, details of payment, confirmation of each deposit and withdrawal, each receipt, and check before him/her;