(영문) 대구지방법원 2019.05.31 2019노630 | 리걸엔진

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Reasons

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글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 대구지방법원 2019.05.31 2019노630

조세범처벌법위반

Text

1. The part of the judgment of the court below against Defendant A is reversed.

Defendant

A shall be punished by imprisonment with prison labor for ten months.

except that this shall not apply.

Reasons

1. Summary of grounds for appeal;

A. misunderstanding of facts ① before the Defendants started tax investigation with respect to Defendant A at the time of divorce and division of property, it is difficult to deem that the Defendants had the intent to conceal or evade the property for the purpose of evading the execution of the disposition on default with respect to Defendant A, and ② the Defendants did not conceal or evade the property since they made a proper division of property in the course of divorce.

B. Each sentence of the lower court against the Defendants on unreasonable sentencing (the 10-month imprisonment and the 2-year suspended sentence on the 6-month imprisonment) is too unreasonable.

2. Determination

A. The Defendants made the same assertion in the lower court as the grounds for appeal in this part, and the lower court rejected all of the above arguments on the following grounds based on its reasoning: (a) at the time of the Defendants’ divorce and division of property around January 2016, it can be recognized that there was an objective of evading the execution of the disposition on default, recognizing that the Defendants are in a situation where the Defendants could have been subject to the execution of the disposition on default, and (b) at the time of the execution of the disposition on default, Defendant A transferred ownership of E apartment and G apartment beyond a reasonable degree of division of property under the circumstance where Defendant A is likely to be subject to the disposition on default, thereby causing danger to the execution of the disposition on default; and (c) Defendant B may have assisted and assisted the above acts by Defendant A.

Examining the reasoning of the judgment below in comparison with the evidence duly adopted and examined by the court below, the above judgment of the court below is just and acceptable, and there is no error of mistake of facts as alleged by the defendants.

Therefore, the defendants' assertion of mistake is without merit.

B. Defendant A’s judgment on the assertion of unfair sentencing on the assertion of unfair sentencing is on his own.

유사 판례

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-부산지방법원 2014.10.30 2014고정1597