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(영문) 인천지방법원 2017.10.27 2017고단6261
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not more than ten months.

Reasons

Punishment of the crime

A person who has no tax payment or who possesses property without any tax payment shall not conceal or evade such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

Nevertheless, on May 9, 2014, the Defendant decided to transfer the building and land of Gyeyang-gu Incheon Metropolitan City to non-party D and two, and received down payment of KRW 370,000,000. On December 22, 2014, the Defendant again transferred the building and land to non-party E and 2,000 and did not pay the transfer income tax after receiving the said transfer proceeds.

On November 1, 2015, the head of the North Incheon Tax Office notified the transfer income tax of KRW 476,881,560 as the payment period on February 19, 2016 and notified the transfer income tax of KRW 121,679,90 as the payment period on June 1, 2016.

In addition, on January 31, 2015, the total income tax of 6,437,90 won for the year 201, the additional value-added tax of 968,140 won for the payment period, which was notified on February 28, 2015, and the total income tax of 92,00 won for the year 2014, which was notified on August 31, 2015, was additionally notified and was in arrears with the total amount of 674,564,610 won for the purpose of paying 674,610 won for the total amount of 370,000,000 won for the transfer of the said real estate deposit or 240,000,000 won for 370,000,000,0000 won for the transfer of the said real estate deposit and 370,000,0000 won for the purpose of cash 28,014 and 36,07,07,01.

Summary of Evidence

1. Statement by the defendant in court;

1. Accusations, cash transaction and pre-delivery slips, cash and check withdrawal slips, ..

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