조세범처벌법위반
Defendant shall be punished by a fine of seven million won.
If the defendant does not pay the above fine, KRW 100,000.
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;