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(영문) 의정부지방법원 2017.08.14 2017노1495
조세범처벌법위반
Text

The defendant's appeal is dismissed.

Reasons

1. Summary of grounds for appeal;

A. 475,379,330 won, which was remitted to an account held in the name of the Defendant’s mother-friendly O account, was merely a transfer of the deceased’s compensation received in the account of the Defendant to the deceased’s account again, and thus, the Defendant’s property was not concealed or omitted for the purpose of evading the execution of the disposition on default.

D. In light of the fact that the Defendant was scheduled to impose transfer income tax of KRW 480 million at the time of remitting the said money, and the Defendant was holding property to reply to the said money, there was no purpose of evading the execution of the disposition on default.

B. The sentence of the lower court’s unfair sentencing (one year of imprisonment) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. According to the evidence duly adopted and examined by the lower court, G 602m2, G 202m2, which is the deceased’s possession, was acquired through consultation with the Korea Land and Housing Corporation around November 2, 2012 and paid in KRW 475,379,330 on November 19, 2012. Of the above compensation, part of the compensation was appropriated for the repayment of secured debt of the right to collateral security established on the above site and deposited in the Defendant’s NAC (Account Number E), the balance of the deceased’s account at KRW 426,70,565, and KRW 308,70,576, and KRW 8,132,976, and KRW 20,000, KRW 375,000, KRW 370,000, KRW 1365,000, KRW 205, KRW 136,514,565,205, etc.). of the Defendant’s money deposited in the above account.

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