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Reasons
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(영문) 창원지방법원 마산지원 2019.07.12 2019고단127
조세범처벌법위반
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A defendant shall be punished by imprisonment with prison labor for up to six months.

Reasons

Punishment of the crime

On December 18, 2013, the Defendant: (a) on December 18, 2013, transferred sites and buildings, such as Ulsan-gun B, Ulsan-si, Seoul-si, and (b) to C; and (c) on February 28, 2014, the Defendant was liable to pay KRW 499,836,720,000, but did not pay the transfer proceeds.

On May 12, 2014, the Defendant was notified by the Donggsan Tax Office that “The capital gains tax plus the additional dues from June 30, 2014, paid KRW 510,783,153, which was added to the due date for payment” was paid by the Defendant.

On March 5, 2014, the Defendant remitted KRW 268 million from the livestock cooperative bank (D) account under the name of the Defendant to his/her own account, and on March 6, 2014, “the bill of indictment on March 6, 2014” appears to be written in writing.

Defendant

The property was concealed by falsely transferring KRW 84.6 million from the nominal exchange bank (G) account to the above NongHyup bank account in the name of the above E, and by remitting KRW 100 million from the NongHyup Bank (H) account in the name of the accused to the NongHyup Bank (J) account in the name of the accused on the same day to the NongHyup Bank (J) account in the name of the accused.

Summary of Evidence

1. Defendant's legal statement;

1. A return and payment statement of tax base of transfer income;

1. Decision on capital gains tax;

1. Inquiry into whether there is any arrears;

1. Each specification of transactions;

1. Court rulings (Jinju District Court Decision 2017Na209888, 12 private history books of the Ulsan District Act);

1. Police suspect interrogation protocol regarding E;

1. Application of Acts and subordinate statutes to the certified copy of the register (K in Ulsan-si);

1. Relevant Article 7(1) of the Punishment of Tax Offenses Act, Article 7(1) of the Punishment of Tax Evaders Act, and the reason for sentencing imprisonment with labor is that the instant crime interferes with the legitimate exercise of the State’s right to tax collection, and the nature of the instant crime is not good

Furthermore, the fact that the defendant did not pay taxes in arrears, and that the tax in arrears has not been paid in full is disadvantageous to the defendant.

However, the defendant has remitted money to the mother-friendly I, which is KRW 100 million and damages for delay.

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