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(영문) 서울북부지방법원 2018.08.16 2018노641
조세범처벌법위반
Text

The prosecutor's appeal is dismissed.

Reasons

1. The summary of the grounds for appeal is that the Defendant’s possession of 2/7 of his/her share in inheritance to E through the division of the inherited property, and the registration has been completed, cannot be deemed as false. However, this constitutes an act of “a concealment” where it is impossible or difficult for the Defendant to discover the Defendant’s property as the person liable to perform compulsory execution by changing the name of the owner of his/her share in inheritance to a third party.

Inasmuch as there is no fact that the Defendant acquired special benefits from the network C, so long as it is not for the purpose of evading disposition on default, the Defendant’s intent to conceal the instant real estate is clearly known on the ground that there is no reason to revert the instant real estate to E.

Although the defendant's act of having his inheritance shares attributed to E through the consultation on division of inherited property constitutes an act of hiding property for the purpose of evading disposition on default, the court below found the defendant not guilty of the facts charged of this case.

2. In light of the Supreme Court Decision 98Do1949 Decided the lower court’s determination, the lower court’s determination is reasonable and the prosecutor’s assertion regarding concealment is not acceptable.

Therefore, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the prosecutor's appeal is without merit. It is so decided as per Disposition.

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