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(영문) 대전지방법원 서산지원 2018.06.21 2018고단182
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

Reasons

Punishment of the crime

[Basic Facts] On February 20, 2013, the Defendant entered into a contract on the transfer of the land and building located in the member-gu, Gyeonggi-si, Gyeonggi-do to C at KRW 1.1 billion, and transferred the said land and building upon payment of the remainder on March 25, 2013.

The defendant, with the knowledge of the fact that the transfer income tax should be returned and paid to the tax office on the above transfer, and that if the transfer income tax is returned and paid, the defendant would have the money to be used for the business fund of the defendant, etc., he/she would not report the transfer income tax and concealed the property by continuing to withdraw money from the defendant's account in cash without reporting the transfer income tax, and thus, he/she would be exempted from disposition on default on taxes imposed on the defendant.

[2] On December 31, 2012, the Defendant imposed a duty to pay KRW 5,671,720 on the Defendant (as of October 23, 2017, the amount in arrears was KRW 9,517,110). The Defendant imposed a duty to pay KRW 825,310 on the same day (as of October 23, 2017, the amount in arrears was KRW 850,060). The Defendant imposed a duty to pay KRW 11,66,00 on March 31, 2013, the amount in arrears was 11,66,000 on KRW 30,00 (as of October 23, 2017, the amount in arrears was 8,303,730 won). However, the Defendant was imposed a duty to pay KRW 197,473,230 on the same day to pay KRW 300,000 on the same day to the Incheon Bank within 2030,0136,28.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes on transfer contract and details of transactions;

1. Punishment of Tax Evaders Act Article 7(1) (Selection of Imprisonment) of the Punishment of Tax Evaders Act, covering the relevant legal provisions and the choice of punishment for the crime: The crime of this case shall be exempted from the execution of disposition on default by the defendant.

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