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(영문) 의정부지방법원 고양지원 2018.09.21 2018고정701

조세범처벌법위반

Text

Defendant shall be punished by a fine of seven million won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

On April 1, 2014, the Defendant runs a retail business of alcoholic beverages by opening a “D” in Yeongdeungpo-gu Seoul Metropolitan Government, thereby running a retail business even after obtaining a license for alcoholic beverage retail business, and was closed on June 16, 2017.

A person who intends to operate a liquor wholesale business shall obtain a license for a general liquor wholesale business under the Enforcement Decree of the Liquor Tax Act.

Nevertheless, the Defendant, without a license for a comprehensive liquor wholesale business, supplied alcoholic beverages from the liquor company in Gangseo-gu Seoul Metropolitan Government to 13-4,000, and supplied them to the non-Party 62,968,181 won in total, as shown in the attached list of crimes, as stated in the attached list of crimes, without a license for a comprehensive liquor wholesale business. < Amended by Presidential Decree No. 27772, Nov. 1, 2015; Presidential Decree No. 27428, Dec. 2, 2016>

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation- The date of offense, the facts of offense, the list of offenses, and the electronic tax invoice;

1. Application of Acts and subordinate statutes to a report on investigation (investigative by an accuser);

1. Article 6 of the Punishment of Tax Offenses Act and Article 6 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the selection of fines;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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