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(영문) 창원지방법원 2017.08.22 2016구합52321
소득세부과처분등취소청구의 소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. From July 1, 2013 to November 10, 2013, the Plaintiff operated the “B” site, which is an illegal sports earth and entertainment site. From January 20, 2014 to June 13, 2014, the Plaintiff operated the “C” site, which is an illegal sports earth and entertainment site.

B. The Plaintiff paid 105% of the amount of betting money to the members of the Plaintiff, who purchased the said website, to the Korea Sti Bank E, Han Bank F, the National Agricultural Cooperative Federation H, Busan Bank I, and the Western Saemaul Depository J (hereinafter “instant account”) in the name of Nonparty D (hereinafter “instant account”) who opened the Plaintiff’s name for the commission of the crime, and had the members predict the result of the national and overseas sports games, thereby allowing them to carry out betting money. The Plaintiff paid the betting money to the members who bought the actual result of the games by multiplying the ratio of the amount of betting amount by the ratio of the betting amount, and obtained profits from the members who did not know the amount of betting money.

C. The Plaintiff received approximately KRW 3.8 billion from its members during the operation period of the above “B” website, and received approximately KRW 2.5 billion from its members during the operation period of the above “C” website.

However, the Plaintiff did not report and pay income tax and value-added tax at all due to the operation of the above site.

On September 17, 2014, the Plaintiff was indicted for the violation of the National Sports Promotion Act and the crime of gambling opening as to the operation of the said illegal gambling site by Changwon District Court 2014Kadan1905, and the said court found the Plaintiff guilty and sentenced the Plaintiff to a penalty of two years of imprisonment and 3.2 million won of profits earned by the Plaintiff from the operation of the illegal gambling site.

After the judgment of the first instance on January 29, 2015, the appellate court (Seoul District Court 2014No2179) also reversed the judgment of the first instance on January 29, 2015, sentenced the Plaintiff to a penalty of two years of imprisonment and KRW 320,000 won of criminal proceeds. The above judgment is below.

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