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(영문) 대구지방법원 2012.06.22 2011고단5737
조세범처벌법위반
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A defendant shall be punished by imprisonment for one year.

Reasons

Criminal facts

On February 1997, the Defendant established AO, a golf practice range business chain in Daegu-gu, Daegu-gu, and acquired AO in the name of the Defendant, 1,500 percent of the total shares issued by AO (in the face value of KRW 10,00 per share) in total of KRW 400 million, 18,500 per share in the name of the Defendant, and 18,500 shares in the name of AP, 5,000 in the name of the mother-friendly AP, 5,000 in the name of the child, Q Q, 5,000 in the name of the child, 5,000.

After that, on September 21, 2006, the Defendant transferred all of the shares of AO to AS in KRW 3,001,091,420, and the Defendant transferred the shares of AO to AS in the name of 100,000,000,000, Daegu-gu AV NoV 2,064 square meters and 138 square meters in AW sports site, purchased from ATS in the name of AU, one of its own children.

On the other hand, with respect to the above AW land, the registration of ownership transfer was completed in the name of AO on September 21, 2006, and with respect to the above AV land (after dividing it into AV 1324 square meters and AX 740 square meters), the registration of ownership transfer was completed in the name of AY, the wife of AS, as a matter of land transaction permission, etc. around October 28, 2008.

1. Around November 30, 2006, the Defendant: (a) reported capital gains tax on the shares of AO in the East Daegu District Tax Office; (b) on November 30, 2006, the Defendant reported capital gains tax on the shares of AO, 30,000 won, 18,500 won, which the Defendant held in the name of AP; (c) 370,000 won, 10,000 won, 200,000 won, which the Defendant owns in the name of AP; and (d) shares 5,000 won, which the Defendant held in the name of AP, owned in the name of AP; and (e) shares 5,000 won, which the Defendant transferred in the name of AR; and (e) shares 5,000 won, which the Defendant transferred in the name of AP, were falsely submitted.

As a result, the Defendant evaded capital gains tax of KRW 464,765,00 on the said shares after the lapse of May 31, 2007 due to fraud or other unlawful acts.

2. For land:

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